Subsection 27(1) - Application of Part I to Crown corporation
C.N.R. Co. v. A.G. (Nfld.),  No. 1549 (Nfld. Dist. Ct.)
It was held that CNR operated and managed a marine ferry service in Newfoundland "on behalf of, or as agent for," Her Majesty in Right of Canada. Canada, under the terms of union with Newfoundland, took over and assumed the cost of operating and managing the service before entrusting the operation and management thereof to CNR, and the operating expenditures, including deficits, of the service were included in the Public Accounts of Canada rather than in CNR's financial statements.