Words and Phrases - "belong"

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Distillers Corp - Seagrams Ltd v. MNR, 80 DTC 1649 (T.R.B.)

An indirect subsidiary of the taxpayer did not qualify as a subsidiary controlled corporation given that "the word 'belong' means that the shares must belong directly to the parent company". (p. 1659)

Words and Phrases
belong

Re City of Kitchener and Regional Assessment Commissioner for Regional Municipality of Waterloo (1978), 23 OR (2d) 190 (Ont. D. Ct.)

A property that a municipality had sold to a developer, and leased back from the developer under a net lease that provided that the property would become that of the City upon the expiration of the 20-year term of the lease, was found to belong to the municipality for purposes of the exemption in paragraph 9 of s. 3 of the Assessment Act (Ontario). Pennell J. stated (p. 192):

"It seems to me that it would have been a simple matter for the Legislature to use the expression 'owned by' or 'vested in' if it intended that the words 'belonging to' in s. 3, para. 9 be synonymous with 'absolute ownership'. The use of the word 'belong to' does not import that the whole title to the property is met, because it frequently occurs in transactions that property may 'belong to' one who has less than an unqualified title."

Words and Phrases
belong