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The Fleck case does not, in my opinion, hold that in a case, such as the instant case, where the company in issuing shares as a stock dividend does not at the same time commit itself to immediate redemption, its acts can be considered as being anything else than capitalization of income, binding as such upon the shareholders. The Fleck case has been considered and discussed by Judges of the High Court in a number of other Ontario cases but I do not think I need refer to such other cases except to say, with all respect to any contrary view expressed in any of such cases, that the Fleck case cannot, in my opinion, be distinguished on the ground that the company concerned was a Dominion company and not an Ontario company. ...

Logically, the first issue which should be considered is the validity of the purported seizure under paragraph 231 (1)(d). ... In the meantime, the Government, having seized the documents because, to the knowledge of Usarco, it considered that they were or may be required as evidence in relation to tax evasion on the amount of at least $330,000, considered them further and, on the advice of counsel for the Attorney General of Canada, commenced a prosecution against Usarco. ... As I have just indicated, the long delay of the applicant is a factor to be considered on this issue. ...

Business tax in such a case as this is substantially in lieu of income tax, and when it is considered that under el. ...

It may be, as counsel for appellant contends, that a finding so expressed is not in any event a simple finding of fact, for it involves the construction of the statute, and much may depend upon what the Board considered to be the meaning of s. 8. ...

He considered the submissions carefully and gave extensive reasons for his ruling that the documents were admissible subject to their relevancy being established. ... He considered that the affidavit should state that the Minister or Director had reasonable and probable grounds for holding the requisite belief. ... In the circumstances of this case, the Charter need not be considered. ...

I think that for the purposes of the Assessment Act they must be considered as different classes of business of the same company. ... But the real question to be considered is whether or not the business of the appellant embraces, as component parts thereof, the business of each of the separate companies. ... The company does not carry on the business of a manufacturer, and I think its business cannot be properly considered for the purposes of the Assessment Act, as part of the business or undertaking of the appellant. ...

:—I had read the proceedings below and carefully considered them in connection with the relevant cases in Stroud’s Judicial Dictionary and "Words and Phrases,’’ and could find nothing to complain of in the judgment appealed from either on principle or on authority, and was about to write a judgment in that sense, when the judgment of my brother Henderson was placed in my hands. ... Appellant’s counsel on the other hand urges that the issues in the appeal involve the construction of see. 8(1) of the Act and are therefore properly before and should be considered by this Court. ...

., [1985] 2 W.W.R. 159; 47 C.P.C. 294 to argue that post-Charter retention of pre-Charter obtained evidence can be considered in relation to sections 8 and 24 of the Charter. ... Thus, although Martin, J.A. considered pre-Charter events, the application of paragraph 11(b) of the Charter was not retrospective, since the Charter provision invoked was applied to the facts existing at the time it was applied. ... He then went on to say that with the passage of the Charter and, in particular, sections 8 and 24 thereof, the order made by the motions court judge could equally be considered to have been made under subsection 24(1). ...

The approval, which is typed at the foot of the authorization reads: After having considered the application made by the Director General of Special Investigations based on the affidavit of John William Brown, I hereby approve of the above authorization, which approval is also indicated on the preceding page by my initials. ... The matter of solicitor-client privilege was not considered by Morand, J, nor dealt with in argument before us, and neither was the question of whether all the documents seized were in fact within the terms of the authorization. ...

This point is carefully considered in Re Bayack (1929) 64 O.L.R. 14, where it is made quite clear that there is no ” assessment ” in the statuory sense, until the assessor returns his roll. ...