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Having regard to the way in which the income account is made up, as already explained, and especially to the appropriations for the reserves mentioned which appear to have been built up by such appropriations from income, it would appear to have been a perfectly natural and reasonable thing to credit both these sums to income account and, this having been done with the assent of the shareholders, it seems to me the net profit in each year, as it appears in the directors' reports, must be considered to fall within the category of income. ... Apparently the solicitors for the appellants desired to obtain a decision on the point of substance, and, no doubt, having the assessment made against the appellant executors was considered a convenient method of securing an adjudication. ...

“Income” as hereinbefore defined shall for the purposes of this Act be subject to the following exemptions and deductions: (a) The Minister, in determining the income derived from mining and from oil and gas wells and timber limits, may make such an allowance for the exhaustion of the mines, wells and timber limits as he may deem just and fair, and in the case of leases of mines, oil and gas wells and timber limits the lessor and lessee shall each be entitled to deduct a part of the allowance for exhaustion as they agree and in case the lessor and lessee do not agree the Minister shall have full power to apportion the deduction between them and his determination shall be conclusive; [Page 159] In the Revised Statutes, paragraph (a) read as follows: (a) Such reasonable amount as the Minister, in his discretion may; allow for depreciation, and the Minister in determining the income derived from mining and from oil and gas wells and timber limits shall make such an allowance for the exhaustion of the mines, wells and timber limits as he may deem just and fair; The effect of this clause as to depreciation was considered by the Judicial Committee in Pioneer Laundry and Dry Cleaners Limited v. ... The Minister affirmed his disallowance as follows: The Honourable the Minister of National Revenue having duly considered the facts as set forth in the notice of appeal, and matters thereto relating, hereby affirms the said assessment on the ground that the taxpayer is not entitled to an allowance under the provisions of subsection (a) of section 5 of the Income War Tax Act for the exhaustion of timber limits owned by the Crown in right of the province of Alberta on which the taxpayer has been licensed to cut timber. ...

Pylypchuk must be considered as incompetent. The further difficulty is to determine the stage at which Mr.  ... I have considered the conditions of ratification laid down by the authorities, which raise questions of some nicety in this context. ...

An unopened mine has been referred to as an incorporeal hereditament, but that is considered by Challis to be an unsound view. ... In either case the Court considered the language of the statute to apply. ...

When the Retail Sales Tax Act defines “moveable property” as all property that is not considered immovable “by the laws of this Province”, it is referring to the general civil laws, not to laws regarding municipalities or education. ... “moveable property” means all property which is not considered immoveable by the laws of this Province, and includes gas and electricity, and also telephone service. ...

The trial of this matter was not conducted on any such issue and, in my view, the matter cannot justly be considered from that point of view on this appeal. ... The Minister considered that the MacLean workings were simply an extension of an old or existing mine into a new orebody and not a new mine within the meaning of s. 83(5) of the Income Tax Act. ...

The Court of Appeal considered that s. 55 of the Expropriation Act was applicable to the Crown, which had itself undertaken to comply with the Act. ... In disposing of this argument, the Court of Appeal considered the question of whether the right was a substantive or merely a procedural one. ...

However, if the asset is completely destroyed, then the entire compensation payment qualifies as a capital receipt since an asset's profitability is one element to be considered in assessing the asset's capital value. ... As stated in London & Thames Haven, an asset's profitability is an element to be considered in assessing its capital value. ...

He considered the Supreme Court judgment and concluded that that case concerned searches and seizures made in residential and business premises, which were much more intrusive than mere requirements of production of documents as in the case at bar. [11]      The judge further noted that in the instant case the request to the Laurentian Bank for information was made in an administrative context in which expectations of privacy are much lower than in a criminal context. [12]      The judge went on to note that in McKinlay Transport Ltd. 3 the Supreme Court had held that the forerunner of s. 231.2(1) was constitutionally valid on the ground that the word "unreasonable" in s. 8 of the Charter should be interpreted less strictly in an administrative and regulatory situation. ... Southam, 4 since the Income Tax Act is regulatory legislation and in so far as the scope of the provision has been limited to situations in which the information sought by the Minister is useful in determining a taxpayer"s tax debt, the seizure was valid. [13]      The judge attached no weight to the applicants" argument that McKinlay had not considered the position of taxpayers already involved in criminal proceedings brought against them by Revenue Canada, and that in such circumstances there was a higher expectation of privacy. ...

I feel that in referring to the respondent"s burden of establishing the conditions for application of art. 1452 the prothonotary was not unaware of the well-known presumption under art. 2805, and actually had in mind what he also considered as conditions for the article to apply, namely the causal link between the apparent contract and the respondent"s actions and the harm resulting from the counter-letter. In any event, the formulation he used also covered good faith, which is a condition for the article in question to apply, and the judge cannot be blamed for having so understood him. [13]      Second, the Trial Division judge considered that the purpose of the apparent contract was to defraud the Crown for, as made, it did not exclude the National Revenue Department from its scope. ...