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BCCA decision

Turner’s Dairy Ltd., Et Al., v. Lower Mainland Dairy Products Board, Et Al,, [1940-41] CTC 363

Cridge (1874), 1 B.C.R. 5 at p. 9: "‘The judgments of Solomon have been considered as not without merit, though every one of them outrages the whole spirit of Magna Charta.’’ The fact that the actions of the Board are considered meritorious by a certain group cannot authorize*it to exercise powers which by reason of the legislative limitations of the Province eould not be validly conferred upon it. During the hearing of this appeal I brought to the attention of counsel a matter which I considered relevant to the determination of whether the tax imposed herein was direct or indirect. ...
BCCA decision

Minister of Finance v. First National Bank of Nevada (Representative of the Late Hugh Herbert Wolfenden), [1973] CTC 187

It follows, he argues, that if in 1921 the Legislature had enacted a provision excepting shares of deceased members from those transferable on a branch register, the provision would merely have had the effect of preserving for the province a right of taxation which it already possessed and could not therefore be considered properly as colourable legislation. ...
BCCA decision

The Queen v. Betterest Vinyl Manufacturing Ltd., [1990] 2 CTC 292 (BCCA)

Over the luncheon adjournment counsel for the Crown considered his position. ... The Queen, supra, the Supreme Court of Canada considered the admissibility of excerpts from original tape recordings. ...
BCCA decision

Assessor And. Collector of Probate and Succession Duties v. Estate of Frank Nourse Youngman, [1970] CTC 543

At page 459 the Master of the Rolls completed his remarks on the question of situs when he said: I do not refer to the income tax cases, or other tax cases, which, I think, must be considered closely in relation to the terms of the statute upon which the circumstances arose for the decision. ... It seems to me that notwithstanding this circumstance the policy has been “localized” here when all the relevant facts are considered along with Section 149 of the Insurance Act. ...
BCCA decision

Canada (Attorney General) v. Sander, [1996] 1 CTC 74

With respect, the issues to be considered in addressing the above concerns hardly parallel those facing Mr. ... Confusion has arisen in this case because it was considered on the basis of solicitor-client privilege. ... It is the substance of the public interest question which must be considered. ...
BCCA decision

Minister of Finance of British Columbia v. Estate of Percival, Archibald, Woodward, [1971] CTC 341

These authorities were cited on the subject of whether the determination in question should be considered “voidable” or ‘‘void’’ or ‘‘a nullity’’. ... The language used must then be considered to see whether any such object had been fairly and clearly carried out. ... On the question of discretion I have considered the two cases which follow. ...
BCCA decision

Deputy Sheriff Peter Holmes v. Her Majesty the Queen in Right of Canada and the Royal Bank of Canada and the Director of Employment Standards., [1992] 2 CTC 427

We have received and considered those submissions. In the Goltz case the majority judgment was given by Mr. ... Justice Gonthier considered that the application to Willy Goltz himself did not amount to cruel and unusual punishment because in his particular case there was no gross disproportionality between the punishment and the offence (page 497-503). ... Justice Gonthier considered that Willy Goltz's case was an illustration of the fact that, in its usual applications, the imposition of punishment under paragraph 88(1)(c) to a person prohibited from driving under paragraph 86(1)(a)(ii) because of a bad driving record would not result in grossly disproportionate punishment (page 504). ...
BCCA decision

Weber v. Pawlik, [1952] CTC 32

& N. 838, in which it was said by Lord Chief Baron Pollock that they were of the opinion that if the production of a State paper would be injurious to the service, the general public interest must be considered paramount to the individual interest of the suitor in a court of justice; and the question then arose how it was to be determined. ... Cases might arise where the matter would be so clear that the Judge might ask for it in spite of some official scruples as to producing it, but that this must be considered rather an extreme case, throwing very little light on the practical rules of life. ... Skene supra, that the general public interest must be considered paramount to the individual interest of a suitor in a Court of Justice; and at pp. 642-3 he said when these conditions are satisfied and the Minister feels it his duty to deny access to material which otherwise be available, there is no question but that the public interest must be preferred to any private consideration. ...
BCCA decision

Attorney-General of Canada, Attorneygeneral of British Columbia and Canadian Pacific Railway Company v. City of Vancouver, [1943] CTC 74

As they are held under different leases, they must be considered separately. ... Having carefully considered the leases and contract as aforesaid I have no hesitation in holding as I do that the Crown is not only in occupation of the said buildings but also either owns them or holds an interest in them and also holds a leasehold interest in the lands on which they are situate. ... The other sections must be considered and these show that the improvements may or may not be taxed. ...
BCCA decision

Lavers v. Minister of Finance of B.C., 90 DTC 6017, [1990] 1 CTC 265 (BCCA)

Justice Taylor considered that by making that argument the petitioners had already elected their relief under subsection 24(1) of the Charter, and had not been subjected to double punishment. ... Justice Taylor considered that those submissions constituted an election of a remedy under section 24 of the Charter and precluded the petitioners from arguing that they were being punished twice for the same offence. ... In affirming Toy, J.'s decision the Court considered the judgments in Wigglesworth (which was handed down after Toy, J's decision), and Trumbley and Pugh v. ...

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