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However, when read in conjunction with the context of the evidence adduced by Ruddick, as confirmed by Ernst and Wasserman, such statements may now be considered as quite innocuous. ...

Act, The Regulation of Trade and Commerce’ has been considerably enlarged by decision of the Judicial Committee and expressions used in some of its earlier judgments must be read in the light of its later pronouncements, as is pointed out by Sir Lyman Duff in Re: Alberta Statutes, ([1938] S.C.R. 100). fact, his judgment in Re: The Natural Products Marketing Act, 1934, which is justly considered as the locus classicus, must be read in conjunction with and subject to his remarks in the later case. ...

Counsel for the respondent rightly agrees that the purchase of the pipe cannot be considered as an investment. ...

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. ...

“If the contracts can be considered as assets which can be bought and sold, they constituted the capital of the Company and the sale thereof constitutes a capital receipt in the Same manner as the sale of any other right owned by the Company’’. et il réfère aux causes suivantes: Margerison v. ...

Since neither party had considered this wording in their memoranda, the parties made additional written submissions following the hearing. ...

While Canadian jurisprudence has not extensively considered the concept of a protector, Courts in other jurisdictions addressing similar matters have found that a protector did have control while stating that they had no such control (JSC Mezhdunarodniy Promyshlenniy Bank v Pugachev, [2017] EWHC 2426 (Ch); FTC v Affordable Media LLC, 179 F (3d) 1228 (9th Cir 1999); Nature Conservancy of Canada v Waterton Land Trust Ltd, 2014 ABQB 303). [38] The Respondent has the power to remove trustees, pay income or capital to beneficiaries, add or remove beneficiaries and amend the trust documents. ...

In this view, the day of... original assessment” referred to in Section 46(4) was in the present case May 28, 1953, and it remains to be considered whether the re-assessment under appeal was made within four years from that day. ...

He further went on to say that if he were wrong on that point, another question had to be considered, namely whether the tax was a direct tax within provincial jurisdiction or an indirect tax. ...