Judgment of the Court
J.-This is a motion by the Toronto General Trusts Corporation for special leave to appeal to this Court from a judgment of the Court of Appeal for Ontario, dated April 3, 1934. Special leave to appeal was refused by the Court of Appeal on May 8, 1934.
The matter in controversy between the parties is whether an executor and trustee of an estate in which part of the annual income is payable to persons residing out of Ontario is entitled to an exemption of $1,500 in respect of the income received by it on behalf of and payable to each beneficiary resident out of Ontario.
Les Eccl6siastiques de St. Sulpice de Montrial v. City of Montreal (1), was an exemption case. In it the jurisdiction of this Court was questioned on an appeal from a judgment of the Court of Queen's Bench for Lower Canada, Appeal Side, in an action brought to recover $361.90, the amount of a special assessment for a drain along the property of the appellants.
The respondent moved to quash on the ground that the matter in controversy was less than $2,000 and did not come within any of the exceptions of section 29 of the Supreme and Exchequer Courts Act. Section 29 (b) of the Act read as follows:-
Statutes and regulations cited
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Unresolved citations
- section 29 of the Supreme and Exchequer Courts Act
- Section 29