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., [1931] 1 W.W.R. 778, considered; Saine v. Beauchesne and Gobeil, [1963] S.C.R. 435; Army and Navy Department Store Ltd. v. ...

Metropolitan Corp. of Greater Winnipeg, [1965] S.C.R. 512, considered. ...

The appellant, however, seeks to avoid a literal construction of the subsec­tion with a three-pronged argument, which must fairly be considered, based upon (a) the presump­tion against retrospective operation of statutes; (b) the presumption against interference with vested rights; (c) the meaning to be given to the word "aggregate" in subs. (8a). ...

In their submission the constitutionality of s. 10 ought to be considered on the basis of whether its provisions could be applied consistently with the Charter  . ...

For the purposes of paragraph a of section 657 and sections 663, 667 and 672 to 676, an amount shall not be considered payable in a taxation year unless it has actually been paid in the year to the person to whom it was payable or unless that person was entitled to demand payment of it in that year.   663.   ...

.; (i) ordinarily inhabited in the year by the taxpayer, his spouse... except that, subject to section 54.1, in no case shall any such housing unit... be considered to be a taxpayer's principal residence for a year (iii) unless it has been designated by him in prescribed manner to be his principal residence for that year and no other property has been so designated by him for that year, or (iv) by virtue of subparagraph (ii), if by virtue of that subparagraph the property would, but for this subparagraph, have been his principal residence for four or more previous taxation years, and for the purposes of this paragraph the “principal residence” of a taxpayer for a taxation year shall be deemed to include... the land subjacent to the housing unit and such portion of any immediately contiguous land as may reasonably be regarded as contributing to the taxpayer's use and enjoyment of the housing unit as a residence, except where... ...

The appellant, however, seeks to avoid a literal construction of the subsection with a threepronged argument, which must fairly be considered, based upon (a) the presumption against retrospective operation of statutes; (b) the presumption against interference with vested rights; (c) the meaning to be given to the word “aggregate” in subsection (Be). ...

It is ‘cost’ as considered on the last-in-first-out basis.” The accountants called as witnesses made it clear that the Lifo method is not intended to indicate physical flow of goods. ...

In my view, the section, whether read by itself or, as it must be, as part of the Act considered as a whole, does not purport to levy any duty or to create or define a succession. ...

It has been urged that the agreement is similar to the one considered in John Deere Plow Co. v. ...