Commission du Salaire Minimum v. Bell Telephone Company of Canada

Judgment of the Court

J.:-This is an appeal from the unanimous decision of the Court of Queen's Bench (Appeal Side) of the Province of Quebec', which allowed the appeal of the present respondent from the judgment at trial and dismissed the appellant's action against the respondent. The appellant's claim was for the sum of $53,473.64, being the amount of a levy which the appellant sought to impose upon the respondent, in respect of the year 1959, pursuant to By-Law Bi, 1947, enacted by the appellant by virtue of the powers conferred upon it by the Minimum Wage Act, R.S.Q. 1941, 164, being a sum of one-tenth of one per cent of the wages paid to its employees governed by an ordinance of the appellant. The statutory authority to impose such a levy is found in s. 8e of that Act, which enabled the appellant:

The appellant, prior to the enactment of the by-law above mentioned, had enacted Ordinance No. 4, 1957, applicable to all employees governed by the Minimum Wage Act, with certain specified exceptions. The respondent's employees were not within any of the excepted categories. It provided, inter alia, for minimum wage rates, Matand J hours of work, payment of overtime and holidays with pay. The authority to enact the ordinance is contained in s. 13 of the Act, which provides that:

The respondent contends that it is not subject to the levy because the provisions of the ordinance and of the statute pursuant to which the ordinance was enacted cannot apply to it, since it is an undertaking of the kind described. in subs. 10(a) and (c) of s. 92 of the British North America Act. That the respondent is an undertaking falling within the class defined in subs. 10(a) and that it has been declared by the Parliament of Canada to be a work for the general advantage of Canada pursuant to subs. 10(c) is not in issue.

There is no question as to the amount involved or as to the respondent being subject to the levy if the defence which it has raised is not sustained. It is also conceded that the Minimum Wage Act is, generally, within the competence of the Legislature of Quebec. The only matter to be determined is whether it can apply to an undertaking which is within paras. (a), (b) or (c) of subs. 10 of s. 92 of the British North America Act.

Three of the judges in the Court below (the Chief Justice and Rinfret and Owen JJ.) were of the opinion that the fixing of a minimum wage and the regulation of the other matters provided for in the Minimum Wage Act could, in relation to the employees of such an undertaking, be effected only by the Parliament of Canada. The other two members of the Court (Hyde and Taschereau JJ.), while of the opinion that, in the absence of legislation by the federal parliament, the provincial legislation would be applicable, were of the opinion that the key section of the Act, s. 13, did, in fact, conflict with the provisions of the Industrial Relations and Disputes Investigation Act, R.S.C. 1952, Ds AIR c. 152.

The appellant's submission is that the legislation in question did apply to the respondent until the federal parliament occupied the field and that this was not done until Martland J. the enactment, on March 18, 1965, of the Canada Labour

- Standards Code, Statutes of Canada 1964-65, c. 38.

The relevant provisions of the British North America

Act are as follows:

91. . . . it is hereby declared that (notwithstanding anything in this

Act) the exclusive Legislative Authority of the Parliament of Canada extends to all Matters coming within the Classes of Subjects next hereinafter enumerated; that is to say,- 29. Such Classes of Subjects as are expressly excepted in the Enumeration of the Classes of Subjects by this Act assigned exclusively to the Legislatures of the Provinces.

92. In each Province the Legislature may exclusively make Laws in relation to Matters coming within the Classes of Subjects next hereinafter enumerated; that is to say,- Local Works and Undertakings other than such as are of the following Classes:- (a) Lines of Steam or other Ships, Railways, Canals, Telegraphs, and other Works and Undertakings connecting the Province with any other or others of the Provinces, or extending beyond the Limits of the Province:

(b) Lines of Steam Ships between the Province and any British or Foreign Country:

(c) Such Works as, although wholly situate within the Province, are before or after their Execution declared by the Parliament of Canada to be for the general Advantage of Canada or for the Advantage of Two or more of the Provinces.

I have quoted these well known provisions of the Act in full because I think it is of assistance to refer back to their actual wording in defining the issue in the present case. The

Minimum Wage Act is a statute which, inter alia, purports to regulate to an extent the wages to be paid by the respondent to its employees. If the regulation of the wages paid to its employees by an undertaking within the excepted classes in s. 92(10) is a "matter" coming within those classes of subject, then, by virtue of s. 91(29), it is within the exclusive legislative authority of the Canadian Parliament.

8.C.R.

The question is, therefore, as to what "matters" are within the classes of legislative subjects defined in that paragraph. Clearly they extend beyond the mere physical structure of, e.g., a railway or a telegraph system. The words "works" and "undertakings" are to be read disjunctively (Attorney-General for Ontario v. Winner') and the word ,"undertaking" has been defined in re Regulation and Control of Radio Communication in Canada :

In my opinion all matters which are a vital part of the operation of an interprovincial undertaking as a going concern are matters which are subject to the exclusive legislative control of the federal parliament within s. 91(29). It was not disputed in argument that the regulation of the rates to be paid by the respondent's customers is a matter for federal legislation. In the Winner case, supra, the regulation of those places at which passengers of an interprovincial bus line might be picked up or to which they might be carried was held not to be subject to provincial control. Similarly, I feel that the regulation and control of the scale of wages to be paid by an interprovincial undertaking, such as that of the respondent, is a matter for exclusive federal control.

I would adopt the statement of Abbott J. in this Court, in the Reference as to the Validity of the Industrial Relations and Disputes Investigation Act:

In my view, this conclusion does not run counter to decided authorities. They have been carefully reviewed in the judgments in the Court below. I do not propose to discuss them in detail, but will confine my remarks to the two authorities on which counsel for the appellant chiefly relied.

The first of these is Workmen's Compensation Board v.

Canadian Pacific Railway Company'. That action was brought by the railway company to prevent the British

Columbia Workmen's Compensation Board from paying

E compensation to dependants of crew members employed on one of the company's steamships which was lost outside

British territory. The notes of the argument do not indicate Martland J. that counsel for the railway company relied at all upon the fact that it was an undertaking within s. 92(10) (b). The case was argued on the issue as to whether the Workmen's

Compensation Act affected civil rights outside the province when it applied to accidents occurring outside the province.

The only passage in the judgment which refers to the position of the company as a railway company is the following, at p. 192:

There is no specific reference in this passage to s. 92(10), nor is it attempted to define the scope of those matters with respect to which the federal parliament has exclusive legislative jurisdiction under that subsection. The case did hold that the railway company was subject to the provisions of the Workmen's Compensation Act.

In my opinion there is a distinction between legislation of that kind, and that which is in issue here. The Workmen's Compensation Act conferred upon injured employees and upon the dependants of deceased employees certain statutory rights to compensation where the injury or death resulted from an accident arising out of and in the course of the employment. Compensation was payable not by the employer, but out of a fund administered by the Board to which employers were required to contribute. Viscount

Haldane (p. 191) refers to the employee's right under the

Act as the result of a "statutory condition of employment", but I think it is more accurately described as a statutory right. The Act did not purport to regulate the contract of employment. What it did do was to create certain new legal V. rights which were to be in lieu of all rights of action to which the employee or his dependants might otherwise have been entitled at common law or by statute.

On the other hand, a statute which deals with a matter which, apart from regulatory legislation, would have been the subject matter of contract between employer and employee, e.g., rates of pay or hours of work, affects a vital part of the management and operation of the undertaking to which it relates. This being so, if such regulation relates to an undertaking which is within s. 92(10) (a), (b) or (c), in my opinion it can only be enacted by the federal parliament.

The other authority on which counsel for the appellant particularly relied was the Reference as to the Legislative Jurisdiction over Hours of Labour'. That was a reference to this Court by the Governor General in Council, which was made as a result of the draft convention adopted by the International Labour Conference of the League of Nations limiting the hours of labour in industrial undertakings. An article in the Treaty of Versailles provided that each of the members of the Labour Conference undertook to bring the draft convention before the authorities competent to legislate. Canada was a member, and the reference was made to determine the appropriate legislative authorities.

The conclusion of this Court was that primarily the subject matter of hours of work was generally within the competence of the provincial legislatures, but that the authority of those legislatures did not extend to enable them to give the force of law to the provisions contained in the draft convention in relation to servants of the Dominion Government.

In the course of Duff J. (as he then was), there was a brief reference, at p. 511, to ss. 91(29) and 92(10) of the British North America Act, in the following terms:

touching the employment of persons engaged on such works or undertakings. The effect of such legislation by the Dominion to execution of this - COMMISSION power is that provincial authority in relation to the subject matter of such legislation is superseded, and remains inoperative so long as the Dominion MINImum legislation continues in force. There would appear to be no doubt that, as regards such undertakings-a Dominion railway, for example-the Dominion possesses authority to enact legislation in relation to the subjects Co. oP dealt with in the draft convention.

Martland J. He went on to say that, there having been no Dominion legislation on the subject, other than the empowering of the Board of Railway Commissioners to make regulations concerning hours of duty of railway employees with a view to the safety of the public and of the employees, which power had never been exercised by the Board, the primary authority of the provincial legislatures remained unimpaired.

This case lends some support to the argument that the federal power to legislate on the matter of hours of work in relation to undertakings subject to federal legislation under s. 92(10) is an ancillary rather than an exclusive power, but the issue did not have to be determined in that case.

As is pointed out in the Court below by Rinfret J., the judgment of this Court, delivered by Duff J. in the Reference re Waters and Water-Powers', contains, at p. 214, a reference to the fact that:

"railway legislation, strictly so called" (in respect of such railways), is within the exclusive competence of the Dominion, and such legislation may include, inter alia, regulations for the construction, the repair and the alteration of the railway and for its management.

He referred to the case of Canadian Pacific Railway v Corporation of the Parish of Notre Dame de Bonsecours 2 . Again, at p. 226, he says:

As to the first branch, it seems unnecessary to say that a province would be exceeding its powers if it attempted to intervene in matters committed exclusively to Dominion control, by attempting, for example, to interfere with the structure or management of a work withdrawn entirely from provincial jurisdiction, such as a work authorized by the Dominion by legislation in execution of its powers under s. 92(10a). There are two cases in this Court which, in my opinion, bear a closer relationship to the circumstances of the present case than either of the two authorities which I have just considered. The first of these is the Reference re the S.C.R.

1 S.C.R.

2 [1899] A.C. 367 at 372. COUR SUPRtME DU CANADA

Minimum Wage Act of the Province of Saskatchewan'. CoMMIsSIoN The question in issue there was as to whether the Act in question applied to one Leo Fleming, who had been hired temporarily and paid by a postmistress of a revenue post office at Maple Creek, Saskatchewan. It was held that it did not apply, even though Parliament had not dealt with Martland J the subject by legislation.

- Rinfret C.J. and Taschereau J. (as he then was) both held that as the "Postal Service" was a matter of exclusive federal legislative jurisdiction under s. 92(5), the provincial legislation could not apply to Fleming.

As Taschereau J. put it, at p. 257:

It follows that the fixing of the wages of the Postal employees, is a matter in pith and substance "Postal Service Legislation", upon which the provinces may not legislate without invading a field "exclusively" assigned to the Dominion.

Rand J., with whom Locke J. concurred, said, at p. 263: I take this legislation to aim at the regulation of the business, occupation or employment in which the work of the employee for which the minimum wage is prescribed is carried out, and which, as well as the employer, is for such purposes within the legislative control of the province. In the case before us, the postmistress has neither business nor service of her own into which the employee is or can be introduced; and the actual employment to which the employee is committed is beyond provincial jurisdiction. The condition for the application of the statute is, therefore, absent. Were the post office operated as a private provincial business, I have no doubt that in the circumstances here the proprietor would be bound by the Act as employer and the postmistress as his agent. (The italics are my own.)

Kellock J. based his opinion on the proposition that a provincial legislature could not legislate as to the hours of labour of Dominion servants.

Estey J., at p. 269, said:

If, therefore, the said employment of Fleming was within the "Postal Service" as that term is used in the B.N.A. Act, his employment was subject to Dominion legislation only.

In my view, the conclusion in this case is properly stated in the headnote, as follows:

The employee became employed in the business of the Post Office of Canada and therefore part of the Postal Service. His wages were, as such, within the exclusive legislative field of the Parliament of Canada and any encroachment by provincial legislation on that subject, must be looked 1 [1948] S.C.R. 248, C.C.C. 366, 3 D.L.R. 801.

R.C.S.

[19661. I see no difference in principle between the position of an employee hired and paid, not by the Crown, but by an individual, but who was engaged in the Postal Service, s. 91(5), and an employee of an interprovincial undertaking, s. 91(29) and s. 92(10), in relation to the exclusive power of the federal parliament to legislate regarding his wage rate.

The other decision is in respect of the Reference as to the Validity of the Industrial Relations and Disputes Investigation Act', to which I have already made some reference. This Court had to consider the validity of federal legislation in the field of labour relations applicable to businesses within the legislative authority of the Parliament of Canada. The Act was held to be within the federal power, and the decision, in my view, did recognize that that field constituted an essential part of the operation of such an undertaking.

With respect, I subscribe to this view. In my opinion, regulation of the field of employer and employee relationships in an undertaking such as that of the respondent's, as in the case of the regulation of the rates which they charge to their customers, is a "matter" coming within the class of subject defined in s. 92(10) (a) and, that being so, is within the exclusive legislative jurisdiction of the Parliament of Canada. Consequently, any provincial legislation in that field, while valid in respect of employers not within exclusive federal legislative jurisdiction, cannot apply to employers who are within that exclusive control.

The appeal should be dismissed with costs. There should be no costs payable by or to the intervenants.

Appeal dismissed with costs. Attorney for the plaintiff, appellant: Boivin, Montreal. Attorneys for the defendant, respondent: Munnoch, Venne, Fiset & Robitaille, Montreal.

AGENT

APPEALS

1. Leave to appeal-Criminal law-Jurisdiction-Question of law-Criminal Code,

1953-54 (Can.), ss. 102, 597(1)(b).

Application for re-issue of patent refused-Whether appeal lies to Exchequer

Court-Patent Act, R.S.C. 1952, 203, ss. 2(a), 42, 44, 50..

Lucius

V. 630.

3. Directors-Fiduciary relationship-Offer of mining claims considered and rejected by full board of directors-Interest in claims subsequently acquired director- Whether director liable to account.

MINEs

4. Agreement to purchase all outstanding shareholders' loans and shares in capital of company-Mortgage of company to secure unpaid purchase price-Whether mortgage given without consideration and in contravention of s. 152(1) of Companies Act,

R.S.B.C. 1960, c. 67.

et al.

CONSTITUTIONAL LAW

1. Criminal law-Provincial offence of careless driving-Whether conflict with offence of dangerous driving defined by Criminal

Code-Highway Traffic Act, R.S.O. 1960, c. 172, s. 60-Criminal Code, 1953-54

(Can.), c. 51, s. 221(4).

2. Criminal law-Provincial offence of careless driving-Collision with parked vehicle

-Whether conflict with offence of dangerous driving defined by Criminal Code- Highway Traffic Act, R.S.O. 1960, c. 172, e. 60-Criminal Code, 1953-54 (Can.), c.

51, s. 221(4).

McIVER 254.

Expropriation of land for Green Belt

National Capital area-Whether Parliament has legislative authority to do so- National Capital Act, 1958 (Can.), 37, s. 13(1)-B.N.A.

Act, 1867-1960, ss. 91,

4. Labour-Minimum wages-Imposition levy-Telephone company operating inter-provincial telecommunication system and service-Whether subject to provincial statute-Minimum Wage Act, R.S.Q.

c. 164-Industrial Relations and Disputes

Investigation Act, R.S.C. 1952,

Canada Labour Statutes Code, 1964-65

(Can.), 38-B.N.A. Act, 91(29),

92(10).

92709-10

CONTRACTS

Roofing contract-Descriptions specifications supplied by owner-Guarantee that work will remain weather tight- Damage caused by failure of material to perform intended function-Contractor's claim for compensation for repairs- Whether responsibility for results of using material rests upon owner who prescribed it or upon contractor who applied it. LTD., 746. Agency-Real estate-Commission- Purchase of property by brokers-Pratenom-Civil Code, arts. 1484, 1713. INc., 755.

CONTRATS

Agentd'irmneubles-Commission-Achat de la propridt6 par mandataire-Prtenom-Code Civil, arts. 1484, INC., 755.

COURONNE

P6tition de droit-Ordre provisoire suspendant le service postal-La personne concernde a-t-elle le droit d'6tre entendue avant que l'ordre soit 6mis-Loi sur les Postes, S.R.C. 1952, 212, arts. 7, 40- Loi sur la Responsabilit4 de la Couronne, 1952-53 (Can.), 30-Loi sur D6claration canadienne des droits, 1960 (Can.), 44, art.

THE v. et al., 260. CRIMINAL LAW

1. Common gaming house-Premises occupied by branch of Canadian Legion-Bingo -Whether bona fide social club-Criminal law, 1953-54 (Can.), 168(2)(a)(i), (ii), 176.

Council-Undue influence-Whether councillor an official-Whether acts must be done in his capacity as legislative councillor-Criminal c. 51, as. 21, 99(e), 100, 102(1)(a)(ii)(iii), 592(4)(b), 597(2)(a).

CRIMINAL LAW-Concluded-Fin

Appeals-Habeas corpus-Leave appeal-Criminal Code, 1953-54 (Can.), ss. 597(1)(b), 691(2)-Supreme Court

Act, R.S.C. c. 259, 41(3).

Accused in custody-Notice appeal requesting that counsel be appointed

Court-Request refused-Accused notified only after hearing appeal.

Indians-Hunting for food on Reserve out season-Treaty rights-Whether exempt from provisions the Migratory

Birds Convention Act, R.S.C. 1952,

179-Indian Act, R.S.C. 1952, 149,

Robbery-Plea of guilty-Habeas corpus

-Warrant committal.

THE 356.

Perjury-Trial-Presence of accused- Accused ordered to leave courtroom during his cross-examination to discuss an objection to a question put to him-Criminal

Code, 1953-54 (Can.), c. ss. 557(1),

592(1)(b)(iii).

8. Capital murder-Instruction to jury regarding clemency-Criminal Code,

54 (Can.), ss. 206,

9. Driving while ability impaired-Prisoner refused permission to contact lawyer after arrest-"Full answer and defence"-Criminal Code, 1953-54 (Can.), 709(1)- Canadian Bill of Rights, (Can.), s. 2(e).

V. LEPINE, 561.

IMMEUBLES

1. Vente-Action pour faire annuler- Entente verbale Admissibilit6--Pr~tenom-Acheteur 6tant une compagnie non encore incorporde-Code civil, art. 1233, para. 7-Loi des compagnies de Qudbec,

S.R.Q. 1941, c. 276, art. 29.

INC. et al.

et al., 58.

2. Offre d'achat-Acceptation sous reserve de pouvoir donner un titre clair-Titres non fournis-Action en rdsolution de contrat et en dommages-Quantum des dommages-Code Civil, art. 1074.

REMER BROS.

IMMOVABLES

1. Sale-Action to set aside-Verbal agreement - Admissibility - Prte-nom-Purchaser a company not yet incorporated- Civil Code, art. 1233, para. 7-Quebec

Companies Act, R.S.Q. 1941, c. 276, s.

et al., 58.

2. Offer to purchase-Acceptation provided clear title can be given-Titles not given- Action to annul contract and in damages- Quantum of damages-Civil Code, art.

INDIANS

INDIENS

INJONCTION

INJUNCTION

Ree--Voir:

INSURANCE

1. Plaintiff company entering agreement under which new company to take delivery of drilling tower under construction-Loss of tower-Whether plaintiff company had 2. Fire-Hotel destroyed by fire-Risks insured by different insurers-Misdescription and concealment of fact-Whether policies invalid-Civil Code, arts. 2485, 2572. Insured trucks damaged-Claims for consequential based on alleged breaches provisions-The Accident Insurance Act, 1963 (Sask.), c. 38, ss. 35(1), 36(8) and (13).

JURIDICTION

1. Prohibition-Garde des enfants-Question devant la Cour Supdrieure-La Cour de Bien-Ptre Social est-elle supplant&- Loi de la Protection de la Jeunesse, S.R.Q. 1941, c. 38, art. 15 [maintenant S.R.Q. 1964, c. 220]-Code de Procedure Civile, art. 1210.

et al., 320.

2. Cour supreme du Canada-RequAte pour obtenir permission d'appeler-Ddcision de la Commission des Relations de Travail du Qudbec-D~cision tombe-t-elle sous l'art. 41(1) de la Loi sur la Cour suprAme, S.R.C. 1952, c. 259-Code du Travail, S.R.Q. 1964, c. 141.

J. R.

et al., 378.

JURISDICTION

1. Prohibition-Custody children- Matter before Superior Court-Whether Social Welfare Court superseded-Youth Protection Act, R.S.Q. 1941, c. 38, s. 15 [now R.S.Q. 1964, c. 2201-Code of Civil Procedure, art. 1210.

et al., 320.

JURISDICTION-Concluded-Fin

Supreme Court Canada-Application for leave to appeal-Decision of the Quebec

Labour Relations Board-Whether decision falls within 41(1) of the Supreme Court

Act, R.S.C. 259-Labour Code,

R.S.Q.

J. R.

et al., 378.

LABOUR

1. Order certifying local as trade union unit company's employees-Unfair practices and reinstatement orders issued- Voluntary liquidation of company-Orders amended by substituting related company as named employer-Jurisdiction Labour

Relations Board-Labour Relations Act,

R.S.B.C. 205, 65(3) [am.

No. 468 et al. et al.,

2. Application by respondent unions to be unit appellant union already certified-Representation vote ordered-Cancellation vote prior to counting ballots-Power of Board to cancel vote and to certify respondents-Whether proper notice given

-Labour

Relations Act, R.S.B.C. 1960, c.

205 [am. ss. 10(1)(c),

24, 62(8), 65(3).

B.C., 465.

LEASE AND HIRE rental store-Leased ises damaged by fire in adjoining building- Cross-demand in resiliation lease.

LOUAGE

Action pour le loyer d'un magasin- Local endommag6 par un incendie dans un contigu-Demande reconventionnelle pour faire r6silier le bail.

MARQUES DE COMMERCE Usurpation-Injonction-YO-YO et BO- LO-Usager inscrit-Violation l'entente-Un usager inscrit peut-il 8tre coupable d'usurpation-Les marques de commerce sont-elles devenues g6ndriques-Loi sur les Marques de Commerce, 1952-53 (Can.), 49, arts. 2(f), 4, 20, 49. MASTER AND SERVANT 1. Information acquired during course employment-Implied term employment that employee could not use information for his own advantage-Constructive trust. & et et MECHANICS' LIENS contractor account contract price deposited in bank -Appropriation thereof by bank in reduction contractor's overdraft-Unpaid subcontractors-Payments out of contractor's own funds in fulfilment contract- Effect of The Mechanics' Lien Act, R.S.O. 233.

MOTOR VEHICLES Intersection-Constable-Signal change direction of traffic-Infant pedestrian struck by car while crossing street- Standard of care-Whether presumption rebutted-Aggravation of damages-Motor Vehicle Act, R.S.Q. c. 53. MUNICIPAL CORPORATIONS Nuisance-Seepage from city's sewage lagoon to plaintiff's farm land-Liability for damages-Charter of the City Portage la Prairie, (Man.), 33, ss. 98, 100-The Expropriation

(Man.), s. 28A-The Municipal Act, R.S.M. 1954, 944.

B.C. 1. Collision de bateaux-Brouillard 6pais- Chenal 6troit-Responsabilit6.

Contrat de charte-partie pour voyage d6termin6-Le d6fendeur devant fournir le bAtiment et l'dquipage-Contrat transport d'effets et d'outillage-Les employds de l'affr6teur aidant A l'arrimage de l'outillage-Pesante machine faisant partie de la cargaison et tombant A la mer durant une temp~te-Responsabilit6-Code Civil, art. 2424.

N. M.

Dommages-N6gligence-chouage d'un bateau alors qu'il prenait une cargaison au port de la Tote des Lacs.

RY.

Co. et al. V.

et al., 359.

NEGLIGENCE

1. Injury sustained by farm labourer while lifting defective barn door-Duty owed by employer to servant with respect to safety of premises-Whether injury a reasonably foreseeable result employer's failure to repair door.

& R et al.,

Injury to trespasser-Pickets placing wooden beam in front of truck-Driver attempting to ride over beam-Injury to picket-Whether liability.

(B.C.) et al., 641.

Institutrice-Enfant laiss6e en dehors de l'6cole par une journ6e froide-Procks devant jury-Devoir

Verdict du jury support6 par la preuve.

4. Teacher-Child left outside school house on a cold day-Jury trial-Duty Appellate Court-Finding of jury supported evidence.

Dupp

NUISANCE

PATENTS

1. Infringement - Validity - Claims too broad-Patent Act, R.S.C. 1952, 203. et al. v. et al., Practice and procedure-Application to strike out part of statement of claim filed Exchequer

Court-Whether proceedings before that Court must be confined to the claims in conflict before the Commissioner of Patents-Patent Act, R.S.C. 1952, 203, 45-Exchequer Court Act, R.S.C. 1952, c. 98, s. 21.

Compulsory licence-Preparation or production medicine-Exchequer affirmed granting licence by Commissioner Patents-Royalty as fixed Commissioner changed by Exchequer Court -Patent

Act, R.S.C. 1952, 203, 41(3).

Validity-Action for impeachment- Declaration of invalidity-Claim by plaintiff for damages based upon threats legal proceedings-Malice-Patent R.S.C. 203, 28(1)(b), 46-Trade Marks Act, 1952-53 (Can.), 49, ss. 7(a), (e),

Compulsory licence-Failure to work invention on a commercial scale-Whether abuse exclusive rights-Whether satisfactory reasons advanced by patentee- Patent Act, R.S.C. 1952, c. 203, ss. 2(j), 46, 68.

re-issue-Whether taken the Patent Lucius also-Voir PHYSICIANS AND SURGEONS Admissibilit6-Epreuve d'haleine obtenue aprbs arrestation-Accus6 non inform6 pr6alablement de son arrestation-Permission subs6quente de t66phoner A son avocat- Permission refus~e de placer d'autres appels lorsque le premier a 6t sans succhs-Est-ce qu'il y a eu contravention de l'art. 2(c)(ii)

de la D6claration canadienne des droits,

1960 (Can.), c. 44-La preuve d'haleine

6tait-elle admissible-Code criminel, 1953- 54 (Can.), c. 51, s. 224.

PRIVILGE

1. Fournisseur de matiriaux-Matdriaux fournis pour la construction de maisons- Intervention par un tiers ayant fourni des fonds pour la construction-Le privilige est-il cancell6 par l'intervention-Code

Civil, arts. 2013, 2013e, 2103.

CRAFT v.

Co., 661.

2. Supplier of materials-Building materials supplied for construction of houses-Intervention by party providing building funds

-Whether privilege cancelled by intervention-Civil Code, arts. 2013, 2013e,

Co., 661.

PROCLS

PROHIBITION

PROMISSORY NOTE

REVENU

1. Taxe de vente-Exemption-Boulons utiliss dans les op6rations minibres pour supporter les plafonds et les murs-Sont-ils exempts de la taxe de vente comme 6tant des dispositifs de s6curit6-Loi sur la taxe d'accise, S.R.C. 1952, c. 100, arts.

30, 32, Annexe III.

REV- ExcIsE)

CON- MINEs

REVENU-Continued-Suite 2. Impbt sur le revenu-Plan de participation aux b6ndfices-Plan d'achats de valeurs mobilibres pour les employds-Le plan est-il un eplan de participation des employ6s aux b4n6ficess -Loi de l'Imp6t sur le revenu, S.R.C. 1952, c. 148, arts. 6(1)(k), 79(1), (3), (7).

Imp6t sur le revenu-D6ductions- Ndgociant en valeurs mobilibres-Perte sur vente d'une part dans un syndicat-Biens dscrits dans un inventaire-Juste valeur marchande-Annde dans laquelle la perte est survenue-Loi de l'Imp6t sur le revenu, S.R.C. 1952, c. 148, arts. 12(1)(a), 14(2), 27(1)(e).

4. Imp6t sur le revenu-Ddductions- Ddpenses de prospection, d'exploration et de mise en valeur-Compagnie d'exploitation et d'exploration minibres-Travaux faits en vertu d'ententes avec d'autres compagnies-Loi de l'Imp6t Sur le revenu, 1949 (Can.), (2e Ses.), c. 25, art. 53(4)- Loi de l'Imp6t sur le revenu, S.R.C. 1952, c. 148, art. 83A(7) [telle que d6cr6tde par 1955 (Can.), c. 54, art.

5. Douanes et accise-Grue import6e- Est-elle de la classe ou espbce non fabriqude au Canada-Loi sur les Douanes, S.R.C. 1952, c. 58-Tarif des Douanes, S.R.C. 1952, c. 60, art. 6(10), item 427(1), 427a- Arrit6 minist6riel C.P. 1618 en date du 2 juillet 1936.

Co. 196.

6. Imp6t sur le revenu-Terres achetdes et revendues par parties-Les profits rdalis4s sont-ils des revenus imposables ou des gains en capital-Loi de l'Imp6t sur le revenu, S.R.C. 1952, c. 148, arts. 3, 4, 139(1)(e).

7. Imp6t sur le revenu-Vente de biens susceptibles de ddpr6ciation-Reprise de In ddprdciation consentie-Loi de l'Imp6t sur le revenu, S.R.C. 1952, c. 148, arts. 20(1), 20(5)(c).

REVENU-Continued-Suite

8. Imp6t sur le revenu-Pertes dues A une exploitation agricole-D6duction limit6e en vertu de l'art. 13(1) de la Loi de l'Imp6t

Sur le revenu, S.R.C. 1952, c. 148-Aucune d6cision prise par le Ministre en vertu de l'art. 13(2).

9. Imp6t sur le revenu-Vente d'une concession forestibre aprbs que le bois a 6t enlev6-Est-ce une disposition de biens susceptibles de d6pr6ciation-Coit en capital A titre d'allocation-Codt en capital non d~pr6cid-Loi de l'Imp6t sur le revenu,

S.R.C. 1952, c. 148, arts. 11(1)(a), (b),

20(1), 20(5) (a), (e)-Rbglements de l'Imp6t sur le revenu, arts. 1100(1)(e),

1100(2), 1101(3)(a), (b), 1102(2), C~dule C.

or 384.

10. Taxe de vente-P6tition de droit pour r6cup6rer la taxe payde sous prott-Produit di6t6tique < Limmits> -Produit est-il exempt comme a denr6e alimentaires ou taxable comme s produit pharmaceutiques

-Loi sur la Taxe d'accise, S.R.C. 1952, c.

100, arts. 2(1)(cc), 30, 32, et Annexe III.

et al.

Taxe de vente-Produit di6t6tique a Metrecals -Produit est-il exempt comme a denrde allimentaires ou taxable comme

S produit pharmaceutiques -Juridiction la Cour de l'Echiquier re: d~cision pr~alable de la Commission du Tarif dont il n'y a pas eu appel-Loi sur la Taxe d'accise,

S.R.C. 1952, c. 100, arts. 2(1)(cc), 30, 32,

57, 58, et Annexe III.

MEAD

LTD., 457.

12. Imp6t successoral-Testament-Don de charit6-Paiement des droits A m~me le don-Calcul de la d6duction permise par

Loi lorsqu'il s'agit d'un tel don-Loi de l'Imp6t sur les biens transmis par d~cs,

1958 (Can.), c. 29, e. 7(1)(d).

et al., 479.

13. Imp6t sur le revenu-Cott en capital

A titre d'allocation-Convention de bail avec option-Option d'acheter une propri6t6 pour un prix d6termind aprbs 200 ans-Rbgle contre la perp6tuit6- Prix fix6 par le contrat ou arrangements - R6duction de favon factice du revenu-Loi

REVENU-Concluded-Fin de l'Imp6t sur le revenu, S.R.C. 1952, c. 148, arts. 11(1)(a), 18, 137(1).

HARRIS

14. Imp6t sur le revenu-Expropriation de terrains par le gouvernement fdd6ral- P6riode lors de laquelle le contribuable doit rendre compte du profit-Ann6e d'imposition.

15. Imp6t sur le revenu-Repr~sentant d'une compagnie minibre-Paiement de 20 pour cent des sommes reques A une tierce personne en vertu d'un contrat pour partager une obligation de financement-Ce paiement est-il une d6pense d6ductible ou un d6bours6 en capital-D6penses l6gales encourues lors de la contestation d'une r6clamation pour imp6t provenant des Ptats-Unis-Ces d6penses sont-elles ductibles-Loi de l'Imp6t sur le revenu, S.R.C. 1952, c. 148, art. 12(1)(a), (b). or 685.

SHIPPING

1. Collision of ships in dense fog-Narrow channel-Liability.

KINGCOME

Voyage charter agreement-Defendant to provide ship and crew-Contract to transport goods and equipment-Shipper's employees assisting with stowage of equipment-Heavy machinery included in cargo and lost overboard in storm-Liability- Civil Code, art. 2424.

Damages-Negligence-Ship grounded while taking on cargo at Lakehead Harbour. Ry. Co. et al. et al., 359.

STATUTES

1.-Acte de l'Amdrique du Nord britannique, 1867-1960, arts. 91, 92... 663 2.-Acte de l'Amdrique du Nord britannique, 1867, arts. 91(29), 92(10) 767 3.-Arbitration Act, R.S.N.B. 1952,

9 ...............................

4.-Automobile Insurance

48, s. 88...........................

6.-B.N.A. Act, 1867-1960, ss.

92...............................

7.-B.N.A. Act, 91(29),

92(10)............................

8.-Canada Labour Statutes Code,

1964-65 (Can.), c. 38................

9.-Canadian Bill of Rights,

(Can.), c. 44, 2(e).................

10.-Canadian Bill of Rights,

(Can.), 44, 2(e) .................

11.-Canadian Bill of Rights,

(Can.), c. 44, 2(c)(ii) ..............

12.-Charter City Portage la Prairie, (Man.), 98, 99,

100 ................................

13.-Code canadien du travail, 1964- 65 (Can.), 38....................

arts. 168(2)(a)(i), (ii), 176.......

15.-Code criminel 1953-54 (Can.), arts. 597(1)(b).........

16.-Code criminel, 1953-54 (Can.), arts. 100, 102(1)(a)(ii) (iii), 592(4)(b), 597(2)(a) ............. 17.-Code criminel, 1953-54 (Can.), arts. 597(1)(b), 691(2).......... 18.-Code criminel, 1953-54 (Can.), art. 221(4)................... 19.-Code criminel, 1953-54 (Can.), art. 221(4)................... 20.-Code criminel, 1953-54 (Can.), arts. 557(1), 592(1)(b)(iii)....... 21.- Code criminel, 1953-54 (Can.), arts. 206, 642A........... 22.-Code criminel, 1953-54 (Can.), art. 709(1).................... Code criminel, 1953-54 (Can.), 224.......................

24.- Code de la Route, S.R.Q. 142, art. 53......................

25.-Code du Travail, S.R.Q. 1964, 141............................

26.-Companies 27.-Criminal 168(2)(a)(i), (ii), ........ 28.-Criminal Code, 1953-54 (Can.), 51, 597(1)(b)........... 29.- Criminal Code, 1953-54 (Can.), ss. 99(e), 102(1)(a)(ii)

(iii), 592(4)(b), 597(2)(a).............

30.- Criminal Code, 1953-54 (Can.), ss. 597(1)(b), 691(2)............

31.- Criminal Code, 1953-54 (Can.),

221(4)......................

32.-Criminal Code, 1953-54 (Can.),

221(4)......................

Criminal Code, 1953-54 (Can.),

557(1), 592(1)(b)(iii) ........

34.-Criminal Code, 1953-54 (Can.),

206, 642A.............

35.- Criminal Code, 1953-54 (Can.),

709(1)......................

36.- Crown Liability Act, 1952-53

(Can.), 30......................

37.-Customs

Customs Tariff, R.S.C. 1952,

60, 6(10), tariff items 427(1), 427a..

39.-D6claration canadienne des droits, (Can.), 44, 2(e) ......

D~claration canadienne des droits, (Can.), art. 2(c)(ii).

Estate Tax

29, s. 7(1)(d)......................

42.- Exchequer Court Act, R.S.C. 1952, 98, 21.................... 43.- Excise Tax Act, R.S.C. ss. 30, 32, Schedule III........ R.S.C. 100, ss. 2(1)(cc), 30, 32, and Schedule III..........

....................

ss. 2(1)(cc), 30, 32, 57, 58, and Schedule III........................

an.), 1954, 78........................

Improvement R.S.O. 1960, c. 33 ............ 1960, 60................... 1960, 60................... Income Tax Act, R.S.C. 1952, 148, ss. 6(1)(k), 79(1), (3), ...... R.S.C. (Can.), 54, 221.................. 55.-Income Tax Act, 1949 (Can.),

(2nd Sess.), c. 25, e. 53(4)............

56.-Income Tax Act, R.S.C. 1952, c. 148, 3, 4, 139(1)(e).............

57.-Income Tax Act, R.S.C. 1952, c. 148, 20(1), 20(5)(c).............

58.-Income Tax Act, R.S.C. 1952, c. 148, s. 13(1)......................

59.-Income Tax Act, R.S.C. 1952,

148, 11(1)(a), (b), 20(1), 20(5)(a),

(e)........................

60.-Income Tax Act, R.S.C. 1952, c. 148, 11(1)(a), 18, 137(1)........

61.-Income Tax Act, R.S.C. 1952, c. 148, s. 12(l)(a), (b)...............

62.-Income Tax Regulations, ss.

1100(1)(e), 1100(2), 1101(3)(a), (b),

1102(2) and Schedule C..............

63.-Indian Act. R.S.C. 1952, c.

149, s. 87..........................

64.-Industrial Relations and Disputes Investigation Act, R.S.C. 1952, c. 152.........................

65.-Labour Code, R.S.Q. 1964, c.

141...........................

66.-Labour Relations Act, R.S.B.C.

1960, c. 205, s. 65(3) [am. 1961, c. 31]. 282

67.-Labour Relations Act, R.S.B.C.

1960, c. 205, [am. 1961, c. as. 10(1)

(c), 12, 24, 62(8), 65(3)...........

See-Voir: LAoOU

68.-Loi sur les Brevets, S.R.C. 1952, c. 203........................ See-Voir: BREVETS 69.-Loi sur les Brevets, S.R.C. 1952, c. 203, art. 45................. 70.-Loi sur les Brevets, S.R.C. 1952, c. 203, art. 41(3)............... See-Voir: BREVETS 71.-Loi sur les Brevets, S.R.C. 1952, c. 203, arts. 28(1)(b), 46........ 419 72.-Loi sur le

Brevets, S.R.C. 1952, c. 203, arts. 2(j), 46, 67, 68..593 See-Voir: BREVETS 73.-Loi sur les Brevets, S.R.C. 1952, c. 203, arts. 2(a), 42, 44, 50..... 74.-Loi sur les Brevets, S.R.C. 1952, c. 203, art. 50................. 75.-Loi sur la Capitale nationale, 1958 (Can.), c. 37, art. 13(1) ......... See-Voir: DROIT 76.-Loi des compagnies de Qu6bec, S.R.Q. 1941, c. 276, art. 29 ........... 77.-Loi sur la Convention concernant les oiseaux migrateurs, S.R.C. 1952, c. 179........................ 78.-Loi sur la Cour de l'Achiquier, S.R.C. 1952, c. 98, art. 21............ 79.-Loi sur la Cour supreme, S.R.C. 1952, c. 259, art. 41(3)............... 80.- Loi sur la Cour supreme, S.R.C. 1952, c. 259, art. 41(1)............... 81.-Loi sur la D6claration canadienne des droits, 1960 (Can.), c.

44, art. 2(e)........................

82.- Loi sur les Douanes, S.R.C.

1952, c. 58.........................

92.-Loi de l'Imp6t sur le revenu, S.R.C. 1952, c. 148, art. 12(1)(a), (b). 685 93.-Loi de l'Imp6t sur lea biens transmis par d6chs, 1958 (Can.), c. 29, 7(1)(d).........................

94.-Loi sur les Indiens, S.R.C. 1952, c. 149, art. 87................. 95.-Loi sur les Marques de commerce, 1952-53 (Can.), c. 49, arts. 2(f), 4, 18, 20, 49....................

96.-Loi sur les Marques de commerce, 1952-53 (Can.), c. 49, arts. 7(a), (e), 52........................

97.-Loi de la Protection de la Jeunesse, S.R.Q. 1941, c. 38, art. 15 [maintenant S.R.Q. 1964, c. 220]........... 98.-Loi sur les Postes, S.R.C. 1952, c. 212, arts. 7, 40................... 99.-Loi sur les Relations industrielles et sur les enqu8tes visant les diffdrends du travail, S.R.C. 1952, c. 152...........................

100.-Loi sur la Responsabilit6 de la Couronne, 1952-53 (Can.), c. 30.... 260 101.-Loi du

Salaire minimum, S.R.Q. 1941, c. 164.................. 83.- Loi de l'Imp6t sur le revenu,

S.R.C. 1952, c. 148, arts. 6(1)(k), 79(1),

(3), (7).......................

84.-Loi de l'Imp6t sur le revenu,

S.R.C. 1952, c. 148, arts. 12(1)(a),

14(2), 27(1)(e).................

85.- Loi de l'Imp6t sur le revenu,

S.R.C. 1952, 148, art. [telle que ddcrdt~e par 1955 (Can.), c. 54, art. 22]........................

86.-Loi de l'Impbt sur le revenu,

S.R.C. 1952, c. 148, arts. 3, 4, 139(1)(e) 352

87.-Loi de l'Imp6t sur le revenu,

S.R.C. 1952, c. 148, arts. 20(1), 20(5)(c)

88.-Loi de l'Imp6t sur le revenu,

S.R.C. 1952, c. 148, art. 13(1) ........

Loi de l'Imp6t sur le revenu,

S.R.C. 1952, c. 148, arts. 11(1)(a), (b),

20(1), 20(5)(a), ..............

90.-Loi de l'Imp6t sur le revenu,

S.R.C. 1952, c. 148, arts. 11(1)(a), 18,

137(1)........................

91.-Loi de l'Imp6t sur le revenu,

1949 (Can.), (2* Session), c. 25, art.

53(4)..........................

102.-Loi sur la Taxe d'accise, S.R.C. 1952, c. 100, arts. 30, 32, Annexe III....................

103.-Loi sur la Taxe d'accise, S.R.C. 1952, c. 100, arts. 2(1)(cc), 30, 32, et Annexe III................... 104.-Loi sur la Taxe d'accise,

S.R.C. arts. 2(1)(cc), 30,

32, 57, et Annexe III .............

Loi sur

Territoires du

Nord-Ouest, S.R.C. 1952, art.

13..............................

106.-Mechanics'

1960, c. s.3....................

Migratory Birds Convention

Act, R.S.C. 179.............

108.-Minimum Wage Act, R.S.Q.

c. 164.......................

109.-Motor Vehicle

Act, R.S.Q.

53...................

110.-Municipal Act, R.S.M. 1954,

944......................

111.-National Capital Act,

(Can.), c. 37, 13(1)...............

112.-Northwest

Territories

R.S.C. ............

Ordonnance sur le

Gibier,

O.N.W.T. Session), 2, art.

15(1)(a) ..........................

114.- Patent Act, R.S.C. 1952,

203 ................................

Patent Act, R.S.C.

203, 45..........................

116.-Patent Act, R.S.C.

203, 41(3)........................

STATUTES-Concluded-Fin 117.-Patent Act, R.S.C. 1952, 203, ss. 28(1)(b), 46................. 118.-Patent Act, R.S.C. 203, ss. 2(j), 46, 67, 68............... 119.-Patent Act, R.S.C. 1952, 203, 2(a), 42, 44, 50 .............. 203, s. 50..........................

121.-Post Act, R.S.C. 1952, 212, 40....................

122.--Quebec 276, 29................... 123.-Rhglements de l'Imp6t sur revenu, arts. 1100(1)(e), 1100(2), (3)(a), 1102(2), C6dule C......... 124.-Supreme Court Act, R.S.C. 1952, c. 259, 41(3)................ 259, 41(1)................ 126.-Tarif des Douanes, S.R.C. 1952, c. 60, art. 6(10), item 427(1), 427a.............................

127.-Trade Marks Act, 1952-53 (Can.), 49, ss. 2(f), 20, 49.... 206 128.-Trade Marks Act, 1952-53 (Can.), 49, ss. 7(a), 52......... 129.-Youth Protection Act, R.S.Q. 38, [now R.S.Q. 1964, c. 220]..............................

1. Sales tax-Exemption-Rock bolts used in mining for support of ceilings and walls- Whether exempt from sales tax as safety devices-Excise Tax Act, R.S.C. 1952,

100, 30, 32, Schedule III.

Rio

TINTo 8.

2. Income tax-Profit sharing plan-Stock purchase plan for employees-Whether plan qualified as an "employees profit sharing plan"-Income Tax Act, R.S.C.

1952, c. 148, ss. 6(1)(k), 79(1), (3),

Income tax-Deductions-Underwriting and trading firm-Loss on sale interest in syndicate-Inventory asset-Fair market value-Year in which loss sustained

-Income

Tax Act, R.S.C. 1952, ss.

12(1)(a), 14(2), 27(1)(e).

4. Income tax-Deductions-Prospecting, exploration and development expenses- Mining and exploration companies-Work done under agreements with other companies-Income Tax Act, 1949 (Can.),

(2nd Sess.), 25, 53(4)-Income Tax

Act, R.S.C.

enacted by (Can.), 54,

5. Customs and Excise-Crane imported- Whether of a class or kind not made

Canada-Customs

Act, R.S.C.

58-Customs Tariff, R.S.C. 1952, 60,

6(10), tariff items 427(1), 427a-Order-in- Council P.C. 1618 dated July 1936.

Income tax-Land purchased and resold in parcels-Whether profits income capital gain-Income Tax Act, R.S.C. 1952, ss. 4, 139(1)(e).

Income tax-Sale of depreciable assets- Recapture of capital cost allowance-Income Tax Act, R.S.C. 1952, ss.

20(1), 20(5)(c).

TAXATION-Continued-Suite 8. Income tax-Farming losses-Deduction limited under of the Income Tax Act, R.S.C. 148-Determination under 13(2) not made by Minister. 9. Income tax-Sale of timber limit after removal of timber-Whether disposition of depreciable property-Capital cost allowance-Undepreciable capital cost-Income Tax Act, R.S.C. 148, ss. 11(1)(a), 20(1), 2 (5)(a), (e)-Income Tax Regulations, ss. 1100(1)(e), 1100(2), 1101 (3)(a), 1102(2) and Schedule Sales tax-Petition right to recover tax paid under protest-Dietary aid "Limmits"-Whether exempt as "foodstuff" or taxable as "pharmaceutical"- Excise Tax Act, R.S.C. 1952, ss. 2(1)(cc), 30, 32, and Schedule III. Sales tax-Dietary aid "Metrecal"- Whether exempt as "foodstuff" or taxable as "pharmaceutical"-Jurisdiction of Exchequer Court re: previous Tariff Board decision not appealed-Excise Tax Act, R.S.C. ss. 2(1)(cc), 32, 57, 58, and Schedule III.

Estate tax-Will-Charitable gift- Direction to pay duty out of charitable gift-Computation deduction allowed Act for gift-Estate Tax Act, (Can.), 29, 7(1)(d).

al., 479.

Income tax-Capital cost allowance- Lease-option agreement-Option to purchase property for stated price after 200 years-Rule against perpetuities-"Price fixed by contract or arrangement"-Artificial reduction of income-Income Tax Act, R.S.C. c. 11(1)(a), Income tax-Expropriation of land federal government-Time at which profit required to be accounted for-Date of taxation year.

TAXATION-Concluded-Fin

15. Income tax-Sales agent of mining company-Payment of 20 per cent of income receipts paid to third party under contract for sharing financing obligation- Whether deductible expenses or capital outlay-Legal expenses incurred in resisting U.S. income tax claim-Whether deductible-Income Tax Act, R.S.C. 1952, c.

148, s. 12(1)(a), (b).

ORES

TESTAMENT

TRADE MARKS

Infringement-Injunction-YO-YO

BO-LO - Registered user agreement - Breach of agreement-Whether permitted

TRADE MARKS-Concluded-Fin user can infringe-Whether trade marks have become generic-Trade Marks Act, 1952-53 (Can.), c. 49, ss. 2(f), 4, 18, 20, 49. TOYS

TRAVAIL

TRIAL

WILLS

Cases cited

Winner Winner case, supra
A.C. 367 A.C. 367 372
Reference Re Minimum Wage Act of Saskatchewan scr-1948-248 scc 1948-04-27

Statutes and regulations cited

Criminal Code
- s. 60
- s. 221(4)
- ss. 597(1)(b)
- 691(2)
- ss. 557(1)
- ss. 206
- s. 2(e)
- art. 221(4)
- arts. 91(29)
- 92(10)
- arts. 168(2)
- arts. 597(1)(b)
- arts. 557(1)
- 592(1)(b)(iii)
- art. 709(1)
- s. 2(c)(ii)
- art. 2(c)(ii)
- s. 224
- 79(1)
- arts. 12(1)(a)
- 14(2)
- 139(1)(e)
- arts. 20(1)
- 20(5)(c)
- art. 13(2)
- arts. 11(1)(a)
- (b)
- arts. 1100(1)(e)
- arts. 2(1)(cc)
- 137(1)
- art. 12(1)(a)
- (b)
- s. 88
- 102(1)(a)(ii)
- ss. 99(e)
- ss. 2(1)(cc)
- art. 2(e)
- ss. 11(1)(a)
- 20(1)
- ss. 1100(1)(e)
- s. 12(1)(a)
National Capital Act
- s. 13(1)
- ss. 91
- art. 13(1)
Income Tax Act
- art. 41(3)
- art. 41(1)
- arts. 6(1)(k)
- (3)
- (7)
- art. 53(4)
- art. 6(10)
- s. 7(1)(d)
- ss. 6(1)(k)
- s. 12(l)(a)
- (b)
- s. 87
- s. 65(3)
- arts. 28(1)(b)
- ss. 28(1)(b)
Expropriation Act
- ss. 35(1)
- 36(8)
- (13)
- s. 15
- ss. 10(1)(c)
- arts. 2(f)
- ss. 7(a)
- (e)
- arts. 7(a)
- ss. 2(f)
Canadian Charter of Rights and Freedoms
- ss. 98
- 100
- s. 21
- arts. 168(2)(a)(i)
- (ii)
- s. 2(a)
Patent Act
- ss. 2(j)
- arts. 2(j)
- s. 50
- 1100(2)
- (3)
- ss. 4
Exchequer Court Act
- 27(1)(e)
Excise Tax Act
- ss. 30
- 32
- ss. 2(1)(cc)
Unresolved citations
- s. 13
- s. 92 of the British North America Act
- paras. (a)
- (b)
- (c)
- s. 92(10)
- s. 91(29)
- ss. 91(29)
- 92(10) of the British North America Act
- s. 92(10a)
- s. 92(5)
- s. 91(5)
- ss. 102
- 597(1)(b)
- ss. 2(a)
- arts. 2(a)
- art. 41(3)
- arts. 28(1)(b)
- arts. 2(j)
- s. 152(1) of Companies Act