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"Income", as so defined, is, by force of section 5, subject to the following, amongst other, exemptions: (b) Such reasonable rate of interest on borrowed capital used in the business to earn the income as the Minister in his discretion may allow notwithstanding the rate of interest paid by the taxpayer; but to the [Page 100] extent that the interest payable by the taxpayer is an excess of the amount allowed by the Minister hereunder, it shall not be allowed as a deduction and the rate of interest allowed shall not in any case exceed the rate stipulated for in the bond, debenture, mortgage, note, agreement or other similar document, whether with or without security, by virtue of which the interest is payable; Then comes, in the Act, section 6 which is the main section to be considered here: 6. ... Now, it seems to me, with due respect, that it is sufficient to look at the operations under discussion to reach the conclusion that the amounts for which the appellants claimed deductions come strictly and literally within that class of disbursements or expenses which are contemplated by section 6 (a) and which, by application of the section, are to be considered as deductions which should be allowed in computing the profits or gains. ... The fact that their auditors considered this a proper business practice is not necessarily decisive but it does weigh against the contention now put forward on behalf of the appellants. ...

From March 30, 1950, to January 29, 1952, it was compelled to pay excise tax on this product which was considered to be a fur under the Excise Tax Act. ... The purpose of this litigation appears to have been to determine whether the product described as "mouton" was to be considered as a fur, and therefore subject to tax under the Act. ... Of course, the mere fact that the payment was made "under protest" is not conclusive but, when all the circumstances of the case are considered, it flows that the respondent clearly intended to keep alive its right to recover the sum paid. ...

In the absence of something special or unusual, when a visiting sovereign steps upon the foreign soil he does so free from any submission to its immanent law; from that he remains insulated; and the recourse against what may be considered to be an infringement of the privileges of the invitation becomes a matter for diplomatic and not legal adjustment. ... Public works of this sort are not ordinarily considered subjects of taxation. ... While the question as to the liability to municipal taxation of the properties of foreign countries used as legations under the statutes of Ontario, which was considered in the Reference re Powers of the City of Ottawa and the Village of Rockcliffe Park to Tax Foreign Legations, etc. 1 8, related to property of a different nature from that with which this case is concerned, in my opinion the principles applied by Sir Lyman Duff C.J. and by Rinfret J. ...

There is one admission of fact to which I wish to refer, however, which was not considered in the reasons of the [Page 146] Courts below. ... The letter noted that prior to the enactment of this statute the plaintiff had asked for a reference to this Court to have its validity considered but his request was refused. ... Mellon considered below, the Supreme Court of the United States said this on the point (at p. 485): It cannot be conceded that a State, as parens patriae, may institute judicial proceedings to protect citizens of the United States from the operation of the statutes thereof… While the State, under some circumstances, may sue in that capacity for the protection of its citizens…it is no part of its duty or power to enforce their rights in respect of their relations with the Federal Government. ...

The King, [1932] S.C.R. 279, considered; R. v. Johnson (1973), 11 C.C.C. (2d) 101; St‑Jean v. ... and then, at p. 114:                      In the result, it is my opinion hat the learned trial judge failed properly to apply the rule in Hodge's case to the facts before him in that he acquitted the appellant, not because he found that there was a rational conclusion on the facts inconsistent with his guilt, but because there was, in his opinion, a conjectural conclusion which he considered might be inconsistent with his guilt.   ... The King ([1932] S.C.R. 279), this Court considered a case in which the Appellate Division of the Supreme Court of Ontario had allowed an appeal by the Crown from an acquittal by the trial court in proceedings by indictment. ...

., writing for the court, concluded that the forfeiture of property pursuant to the CA is not equivalent to a “charge” that would attract the application of s. 11   of the Charter  .   10                                Létourneau J.A. considered that, in a voluntary reporting system in taxation and customs matters, the purpose of seizure and forfeiture proceedings and the other sanctions is to regulate the conduct of taxpayers with a view to preventively ensuring compliance with tax legislation.  ... She stated that a matter falls within s. 11   of the Charter   where, first, by its very nature it is a criminal proceeding or, second, a conviction in respect of the offence may lead to a true penal consequence (Wigglesworth, at p. 559).   20                                Section 124 of the CA must therefore be considered in light of these two tests ... Thus, since the offence may have penal consequences, it must be considered penal in nature.   29                                This argument must be rejected.   30                                As stated by McLachlin J. ...

He used these words to assert, at pages 7 and 8, that "although a licence fee may not be required pursuant to the terms of the purchase itself, such fee may still be considered to be a condition of the sale as long as there is some connection between it and the goods purchased". [22]      The overall effect of the appellant's submission, in my view, is to make the payment of royalties on the sale of the imported goods in Canada an implied condition of the sale of these goods for export to Canada. ... To put it differently, a condition of the sale of the goods for export to Canada does not cease to be such a condition because its beneficiary has decided not to avail itself of its terms or the means of enforcing it. [28]      In his argument, counsel for the appellant relied on the previously cited passage of the Trial Judge's decision in Reebok Canada that the payment of royalties may still be considered to be a condition of this sale as long as there is some connection between it and the goods. ... I have no doubt that the words "directly or indirectly" refer to the payment made by the purchaser and are meant to cover instances of indirect payment such as where the buyer receives a price reduction on a current importation as a means of settling a debt owed him by the seller, or where the buyer settles in whole or in part a debt owed by the seller 4. [29]      Counsel for the appellant submitted that, if an element of control is required in order that the payments of royalties be considered a condition of the sale of the goods for export to Canada, such control exists in the case at bar. [30]      First, according to counsel, such control could be found in the licence agreements between Licensor X and the respondent. ...

These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard. b.       ... This effort by the appellant must be considered even if the action was taken somewhat belatedly ... Although these contributions must be considered in the context of the care, diligence and skill defence under subsection 323(3) of the ETA, they are not necessary to establish that defence. ...

He considered what he characterized as several “indicia of integration” of the workers' services into the business of the appellant, namely: the nature of the services provided; the premises where the services were delivered; the holder of the power of direction and control and the manner in which that power was exercised; the nature of the business as a whole; and the preparation of the invoices. ...   [63]            It is true to say that the Tax Court Judge considered primarily the element of control and the “power of control” as that phrase was applied in Gallant v. ... He even considered the premises where the work is done and the power to reprimand. ...

(Facelle Division) that facial tissues were not considered as health goods, but rather as cosmetics for purposes of the Excise Tax Act. ...     [25]            In applying that approach to the interpretation of section 68 of the Act, the learned Judge considered whether the language therein had a plain and ordinary meaning, or whether it was ambiguous. ...   [46]            The learned Judge, after a careful examination of the words of section 68, concluded that the provision was not sufficiently precise and, as a result, she considered the other contextual aspects of the modern statutory approach, which led her to review the policy considerations behind the limitation period prescribed by section 68. ...