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I have gone through each document and considered it in light of these various principles. ...

In the case at bar, in contrast to the language considered by the court in Black & Decker and Stanward, the legislation specifically provides that a newly amalgamated bank is "created" by the letters patent (subsection 256(2)) and that the bank "created" by the letters patent is subject to all the liabilities set out in the Act (subsection 256(3)). ...

However, there are affidavits filed on behalf of the petitioners that should be considered. ...

It is much more satisfactory for the matter to be dealt with at a supervisory or appellate level on the basis of the entire record in the provincial court where all of the relevant issues have been considered in one forum, rather than having been litigated piecemeal. ...

Fitzpatrick considered the admissibility of compelled self-reporting documents in a regulatory prosecution. ...

Discussion I should note at the outset that an almost identical priority dispute was considered by our courts in Concorde International Travel Inc. v. ...

Lawson’s letters of May 14 and June 4, 1946, excepting allowance for Income Tax and situation respecting lease, as Assistant Deputy Attorney-General has ruled that these should not be considered 17,407.40 $156,666.60” The petitioner submits: (1) That the value of the said interest in the said lease should be the fair market value thereof at the date of death of the deceased; (2) That the Suecession Duty Department erred in valuing the interest of the deceased in the rentals to be received from the said lease as an annuity and of basing the value thereof on expectation of life: (3) That the moneys to be received by the estate of the deceased whilst forming a portion of the capital of the said estate constitute income for income tax purposes in the hands of the executrix of the said estate and that the market value thereof is a figure to be determined after deduction of the income taxes which may be levied in respect thereof; (4) That the department in so valuing the said rentals has failed to take into consideration the following facts which would affect the rental value of the said premises: (a) That the lessees of the lands covered by the said lease might meet with competition from various new business; (b) That by reason of the existence and registration of the bond issues created by Woodward’s Stores Limited the value of the leasehold premises is reduced as in the event of foreclosure thereof the business of Woodward’s Stores Limited might get into the hands of people who were not capable of managing it properly; (c) That the centre of business activity in Vancouver might change; (d) The risk of destruction of the building by fire, earthquake, bomb or loss by expropriation for Dominion, municipal or provincial purposes; (e) The possible requirement of extensive repairs for the purpose of safety, which repairs might not be chargeable to the tenant; (f) The possibility of the lessor being obliged to re-enter and let to others at a considerably less rental. ...

.), considered the question of whether an interim receiver was a “trustee” for the purposes of that section of that Act. ...