Estoppel-Lands transferred to mother and adult children as joint tenants-Property managed exclusively by mother and later listed for sale without children being consulted-Offer to purchase accented- Failure of children to protest after leaning what mother had done-Repairs and improvements by purchaser-Subsequent refusal of children to close when formal tender made-Action for specific performance.
1. Appellant complying with part of judgment under which benefits accrued to him- Whether precluded from appealing other part.
Motion to quash-Jurisdiction-Amount in controversy-Final judgment-Taxation of costs-Solicitor retained by third party on behalf defendant-Action dismissed with- costs-Whether defendant entitled to tax costs-Supreme Court Act,
R.S.C. 1952, 259, 36, et al., 953.
1. Requ6te en annulation-Juridiction- Montant en litige-Jugement d6finitif- Taxation de d6pens-Avocat engag6 par un tiers pour repr6senter le d6fendeur-Action renvoy6e avec d6pens-D6fendeur a-t-il droit A ses d6pens-Loi sur la Cour supreme, S.R.C. 1952, c. 259, art. 36,
See also-Voir aussi: Do- ASSURANCE
1. Automobile-Renouvellement de police d'assurance-Omission de d6clarer qu'un permis de conduire avait 6t suspendu temporairement-S'agit-il d'un fait matdriel- Est-ce une cause de nullit6 de la police- Code civil, art. 2485, 2487, 2488.
Automobile-Compagnie d'assurance faillite-Saisie-arrit pratiqu6e entre mains du rdassureur-Le rdassureur est-il un coassureur-S'agit-il d'une stipulation pour autrui-Le trait6 de r6assurance est-il un contrat de soci6t6-Code civil, art. 1029, 1830, 2468.
Droit constitutionnel-Compagnie op6rant en vertu d'un permis de la province d'Ontario mise en liquidation sous l'autorit6 d'une loi f6ddrale-Argents et titres d6pos6s auprbs du ministre devaient-ils 6tre g6rds aux termes de la loi provinciale ou la loi f6ddrale-Loi sur les liquidations, S.R.C. 1952, 296, art. 33, 173--Sens du mot ((charge)) dans 1'art. 173-Insurance Act, R.S.O. 1960, art. 42(5), 48-Argents et titres d6pos6s auprbs du ministre doivent-ils 6tre confids au liquidateur.
4. Police d'assurance en compte-courant- Disposition obligeant I'assur6 de d6clarer toutes ses ventes-Interpr6tation-La n~cessit6 de d4clarer les ventes est-elle une une condition du contrat-Nullit6---Art.
1013, 2490, 2491 du Code Civil.
1. Collision entre motocyclette et camion- Partage de responsabilit6-Second accident
& l'h6pital-Responsabilit6-Ce qui est une suite directe du premier accident-Code de la route, S.R.Q. 1964, c. 231, art. 40(13), v. 771.
Aircraft rented for solo flight-Pilot and aircraft never seen again-Action in contract and tort against pilot's executors- No direct evidence of negligence on pilot's part-Factors equally consistent with negligence and no negligence-Res ipsa loquitur not applicable-Burden proof.
Promissory note attached to a conditional sale contract-Both assigned as a whole to a holder-Action by assignee exclusively on the note-Object of sale not delivered-Is the assignee a holder in due course-Bills of Exchange Act, R.S.C.
1952, c. 15, ss. 57, 58(2), 176(1).
1. Contrat conc6dant une licence-Reconnaissance de la validit6 du brevet par le porteur de licence et engagement de ne pas la contester-Le porteur de licence n'est pas empich6 de nier la validit6 aprbs piration du contrat-Loi sur la production de d~fense, S.R.C. 1952, c. 62, art. 20-Loi sur les brevets, S.R.C. 1952, c. 203. CUnriss-WRIGHT v. THE Conflit de demandes-Action devant Cour de lI'chiquier-D6claration-Requte pour faire rayer un paragraphe de la d& claration-Que peut-on allaguer dans d6claration-Loi sur les brevets, S.R.C. 1952, c. 203, art. 45(8).
1. Legislation compelling recourse to arbitration board-Board a statutory creation and therefore subject to review in Courts by certiorari-The Labour Relations Act, R.S.O. 1960, c. 202, s. 34.
Article 413 (Accession) ......... 2.-Article (Interpretation contracts) .........................
(Stipulation for benefit third person) ..............
4.-Articles (Stipulation for benefit third person)............ 5.-Article (Action paulienne). 531 6.-Articles 1053, 1056 (Offences and quasi-offences) .
.................. CIVIL CODE-Continued-Suite
Articles 1054 (Offences and and offences)......
(Joint obligation)........................
(Delegation debtor)............................
Articles 1238, 1242 (Presump- 15.- Article 1640 (Obligations and
(Partner- (Interrupprescription).................
(Short tions)..............................
21.- Article 2262 (Short prescrip- CIVIL CODE-Concluded-Fin 22.-Article 2468 (Insurance)........ 342 23.-Articles 2485, 2487, 2488 (Insurance)........................... 24.-Articles 2490, 2491 (Warranty) 824 COALITION
Transport et entreposage de meubles de maison-Sont-ils vis6s par la d6finition du mot earticles dans la loi-Loi relative aux enqu~tes sur les coalitions, S.R.C. 1952, 314, art. 2(a), 32(1)(c), 32(2), amend~e par 1960 (Can.), c. art. 1, 13-Loi sur Cour de 1'Echiquier, S.C.R. 1952, 98, art. 18(1)(g).
CODE OF CIVIL PROCEDURE 1.-Article 20 (When no provision for exercising a right) ................
Article (Superintending and reforming power) ...................
See-Voir: OUVIRES Article 202 (Amendments)...... 861 Articles 844, 845 (Remedy re: refusal to perform duty)............. Article 846 (Evocation) ........ Articles 846, 847 (Evocation).. . 851 COMBINES
Transportation and storage of household goods-Whether included in definition "article" in the Act-Combines Investigation Act, R.S.C. 1952, 314, 2(a), 32(1)(c), 32(2), as amended by 1960 (Can.), 45, ss. 1, 13-Exchequer Court Act, R.S.C. 1952, 98, s. 18(1)(g).
Automobile-Collision-Employ6 conduisant sa propre voiture dans 1'ex6cution de fonctions-Compagnon de travail voyageant comme passager b6n6vole pour ses fins personnelles-Responsabilit6
I'employeur envers les autres usagers de route mais non A l'6gard du passager b6n6vole-Code Civil, art. 1054.
1. Validity provincial legislation restricting acquisition of property by colonies such as the Hutterites-Whether legislation in respect religion or in respect property- Whether intra vires of the Province-Communal Property Act, R.S.A.
et al. v. OF et el.; at. v.
1. Agreement to purchase natural gas- Provisions governing method determination price to be paid-Price related to sale price sulphur in which parties "have an interest"-Meaning word "interest"- Whether pecuniary as well as proprietary interest included.
Purported lease signed by parties- Defendant "or his nominee" named as lessee-Whether document a valid lease.
Interpretation-Agreements entered into by development companies-Whether appellant had contractual right to share in payment made by- third company to respondent.
4. Guarantee in writing-Alleged collateral oral agreement-Terms two contracts in conflict-Whether parol evidence collateral agreement admissible.
CONTRACTS-Concluded-Fin Part performance-Statute of Frauds- Plaintiff working on farmers' land without real wages-House built on farm by plaintiff at own expense-Alleged oral agreement that on farmer's demise farm would go to plaintiff by will-Whether acts plaintiff "unequivocally referable" to said agreement.
V. OF Lease-Rectification of written lease. &
V. COPYRIGHT
Infringement-Coloured rods for the teaching arithmetic-Explanatory book written by plaintiff-Whether rods subject to copyright-Copyright Act, R.S.C. 1952, ss. 2(v), 4(l), 20(3).
Representative action brought by minority shareholders-Internal affairs company complained of-Issues between company and promoters-Cause of action, any, properly belonging to company and not to shareholders.
BURRows al. v. et al., CORPORATION MUNICIPALE Evaluation d'un immeuble-Valeur rdelle -Valeur 6conomique-Valeur de remplacement-Valeur locative-Charte la Ville de Montr6al, 1959-60, Eliz. II, Guy V. MONTRAL, COURONNE
1. Injonction-Peut-on obtenir une jonction contre le Conseil des ports tionaux-Loi sur le Conseil des ports tionaux, S.R.C.
innana- NATIONAUX -V. al., 60.
2. Pilote-Classement des pilotes-Pouvoir de 'autorit6 de pilotage de faire des rbglements-Invalidit6 des rbglements 6tablissant des classes de pilotes-Action declaration de nullit6---Jugement, dispositif, opinion sur questions secondaires- Comp6tence de la Cour lI'chiquier- Assignation du Ministre des Transports- Fonctionnaire-Loi sur la marine marchande du Canada, S.R.C. 29-Loi sur la Cour de l'tchiquier, S.R.C. 98,
3. Pilote-Annulation d'un brevet de pilote pour violation de raglement-L'autorit6 de pilotage avait-elle juridiction pour ordonner l'annulation-Loi sur la Cour de l'Echiquier,
S.R.C. 98-Loi sir la marine marchande du Canada, S.R.C. 1952, c. 29.
1. Obtaining money by false pretences and with intent to defraud-Evidence obtaining lesser sum than that mentioned in charge
-Conviction obtaining amount mentioned in charge-Whether conviction for obtaining smaller amount should be confirmed-Whether conviction should amended-Criminal Code, 1953-54 (Can.),
304 (1)(a), 592(3), 600(1).
Plea guilty-Charge of non capital murder-Accused represented by counsel- Whether Court should have questioned the accused before accepting plea.
Rape-Complainant's evidence uncorroborated-Identity of accused-Misdirection as to burden proof-Criminal Code,
4. Appeal to Court of Appeal-Question law alone-Minimum resale price specified by manufacturer-Whether acquittal attempt resale price maintenance subject to appeal -Presumptions-Whether sufficiency evidence question of fact or law- Combines Investigation Act, R.S.C. 1952,
1953-54 (Can.), c. 584(1)(a).
CRIMINAL LAW-Continued-Suite Non-capital murder-Drunkenness- Provocation-Whether jury properly instructed on provocation-Criminal Code, 1953-54 (Can.), 203.
Appeal-Fraudulent manipulations stock exchange transactions-Acquittal at trial on finding that criminal intent not proved-Tnference as to intent a question of fact-Criminal Code, 1953-54 (Can.), c. 325(a), 584.
Possession stolen bonds-Explanation by accused-Whether onus of proof displaced by trial judge-Recall by the Crown accused as a witness after the defence had closed its case and the Crown had started its rebuttal-
Criminal Code, 1953-54 (Can.), c.
ss. 296, 597(1)(b).
8. Information-Breach of driving regulations-Signature Justice of the Peace in jurat affixed with rubber stamp- Whether information valid-Criminal Code, 1953-54 (Can.), 696.
Jurisdiction-Order prohibiting magistrate from proceeding with information- Court Appeal affirming order prohibition-Whether Supreme Court Canada has jurisdiction to grant leave to appeal from order Court of Appeal-Supreme Court Act, R.S.C. 1952, c. 259, Capital murder-Deliberate shooting police officer-Defence insanity- Evidence dealing with that defence not reviewed by trial judge-Whether misdirection-Power
Supreme Court to consider other defences raised in notice appeal or record-Criminal Code, 1953-54 (Can.), 583A, 592(1)(b) Possession obscene films-Films showed by accused to friends in own residence-Whether possession for the purpose circulation-Criminal
Code, 1953-54 (Can.), 150(1) (a).
Jurisdiction-Motion for leave to appeal to Supreme Court Canada-Court Appeal having revised its own judgment. CRIMINAL LAW-Concluded-Fin
13. Habitual ciiminal-Preventive detention-46 convictions prior to substantive offence-Most of the offences being related to possession and use of gasoline credit cards or automobiles-Whether it was expedient for the protection of the public to impose sentence of preventive detention- Menace to society-Criminal Code, 1953- 54 (Can.), c. 51, s. 662.
14. Motor vehicles-Dangerous driving- Charge to jury-Section of Code read and paraphrased-Must jury be told that advertent negligence necessary-Effect previous judgments of Supreme Court of
Canada-Criminal Code, 1953-54 (Can.), c. 51,
ss. 221(4), 597(1)(a).
15. Trafficking in narcotics-Certificate of analyst as to contents of substance-Admissibility-Narcotic Control Act, 1960-61
1. Injunction-Whether National Harbours
Board subject to injunction-National
Harbours Board Act, R.S.C. 1952, c. 187.
2. Pilot-Classification of pilots-Power of
Pilotage Authority to make by-laws- Invalidity of by-laws establishing classes of pilots-Action asking for a declaration of nullity-Judgment, conclusion, opinion on secondary questions-Jurisdiction of the
Exchequer Court,-Action against Minister of Transport-Officer--Canada
Act, R.S.C. 1952, c. 29-Exchequer Court
Act, R.S.C. 1952, c. 98, s. 29(c).
1. Joint action brought by plaintiff and executors of estate for return of shares- Executors successful at trial-Plaintiff failing in two Courts before succeeding in
DAMAGES-Concluded-Fin Supreme Court-Separate actions for damages for wrongful detention between date received-Claim for difference between price received and highest price at which shares traded during period-Executors' action successful on appeal-Whether plaintiff's position differentiated from that of executors-Whether defendant entitled to relief under s. 35 of The Trustee Act, R.S.O. 1960, c. 408.
2. Pedestrian struck in crosswalk-Personal injuries-Degree of fault-Increased award by Court of Appeal further increased by Supreme Court of Canada.
Libel action-Motion for nonsuit-Judge reserving decision on whether words capable of defamatory meaning until after jury's verdict-Charge to jury-Propriety of judge referring to motion and difficulties in deciding same.
DOMESTIC RELATIONS Conditional divorce decree-Motion for leave to appeal to the Supreme Court of Canada-Delays prescribed by
Divorce Act expired-Delays of special law overriding those of general law-Supreme Court Act, R.S.C. 1952, c. 259, ss. 41, 64-Divorce Act, 1968 (Can.), 16-17 Eliz. II, c. 24,
s. 18. DROIT D'AUTEUR
Violation-R6glettes coloribes pour servir A l'enseignement de 1'arithm6tique- Livre d'explication 6crit par le demandeur- R6glettes ne sont pas susceptibles de faire l'objet d'un droit d'auteur-Loi sur le droit d'auteur, S.R.C. 1952, c. 55, art. 2,
4(1),
20(3).
1. Validit6 d'une l6gislation provinciale limitant les achats de terres par des colonies telles que les Hutterites-S'agit-il d'une l6gislation concernant la religion ou la propri6t6-Est-elle intra vires de la province- Communal Property Act, R.S.A. 1955, al. v. OF al., 383.
1. Obtenir de l'argent par faux-semblants et avec intention frauder-Preuve de l'obtention d'une somme moindre que celle mentionn6e A l'acte d'accusation-D6claration de culpabilit6 d'avoir obtenu le montant mentionn6 A l'acte d'accusation-Confirmation de la dclaration d'avoir obtenu le montant moindre-Amendement de d~claration de culpabilit6-Code criminel,
1953-54 (Can.), art. 304(1)(a), 592(3),
2. Plaidoyer de culpabilit6-Accusation de meurtre non qualifil-Accus6 repr6sent6 par un avocat-Est-ce que la Cour aurait dd questionner l'accus6 avant d'accepter le plaidoyer.
3. Viol-T6moignage de la plaignante non corrobor6-Identit6 du pr6venu-Directives erron6es quant au fardeau de la preuve
-Code criminel, 1953-54 (Can.), art.
4. Appel A la Cour d'appel-Question de droit seulement-Prix minimum de revente sp6cifi6 par fabricant-Acquittement l'accusation de tentative de maintenir un prix de revente est-il susceptible d'appel- Pr6somptions-Suffisance de la preuve estelle une question de fait ou de droit-Loi relative aux enqubtes sur les coalitions,
Meurtre non qualifi--Ivresse-Provocation- Directives au jury sur la question de provocation non addquates-Code criminel, 1953-54 (Can.), art. 203.
DROIT CRIMINEL-Continued-Suite Appel-Manipulations frauduleuses d'opdrations boursibres-Conclusions que l'intention criminelle n'avait pas 6t prouv6e -Verdict d'acquittement-Inf6rence quant A I'intention est une question de fait- Code criminel, 1953-54 (Can.), art. 325 (a), 584.
Recel-Obligations vol6es-Explication de l'accus6-Le juge a-t-il d6plac6 le fardeau de la preuve-Rappel par la Couronne de l'accus6 comme t6moin, la preuve de. la d6fense 6tant close et la contre-preuve de Couronne ayant commened-Code criminel, 1953-54 tCan.), art. 296, 597(1)(b). D6nonciation-Infraction au code de route-Signature du juge de paix assermentant la d6nonciation appos6e au moyen d'une 4tampe en caoutchouc-La d6nonciation est-elle valide-Code criminel, 1953-54 (Can.), art. 696.
Juridiction-Ordonnance interdisant au magistrat de donner suite A une d6nonciation-Cour d'appel confirmant l'ordonnande prohibition-La Cour supr~me du Canada a-t-elle juridiction pour accorder permission d'appeler de la d6cision de la Cour d'appel-Loi sur la Cour suprAme, S.R.C. 1952, 259, art.
Meurtre qualifi6-Coup de feu tir6 de propos d6lib4r6 sur un officier de police- D6fense d'ali6nation mentale-La preuve rapportant A cette d6fense non pass6e revue par le juge au procks-S'agit-il de mauvaises directives-Pouvoir de la Cour supr6me de consid6rer les autres d6fenses soulev6es dans l'avis d'appel ou le dossier -Code criminel, 1953-54 (Can.), c. art. 202A, 583A(3), 592(1) (iii). Possession de films obschnes-Films montr6s par l'accus6 A des amis dans son appartement--S'agit-il de possession aux fins de les mettre en circulation-Code criminel, 1953-54 (Can.), art. (a).
Juridiction-Demande de permission d'appeler A la Cour supreme du Canada- Cour d'appel ayant rescind6 son propre jugement.
g63 DROIT CRIMINEL-Concluded-Fin
Repris de justice-Ddtention pr6ventive
-46 condamnations ant6rieures A la dernibre infraction-La plupart des infractions rapportent A la possession et l'utilisation ill6gales d'automobiles ou de cartes de cr6dit de gazoline-Opportunit6 pour la protection du public d'imposer une sentence de d6tention pr6ventive-Menace pour la soci6t6- Code criminel, 1953-54 (Can.), art.
Automobile-Conduite dangereuse- Directives au jury-Article du Code lu et paraphras6-Doit-on dire au jury que n6gligence intentionnelle est n6cessaire- Effet des arr~ts ant6rieurs de la Cour supr~me du Canada-Code criminel, 1953-54
Trafic de stup6fiants-Certificat d'un analyste sur le contenu d'une substance- Admissibilit6-Loi sur les stup6fiants,
1. Purchase and sale agreement-Solicitor on endorsement cheque-Delay payee in giving notification forgery to banks and drawer-Action against purchaser, drawer and banks dismissed.
1. Witness identifying injured person as woman seen running at intersection ten minutes before accident-Evidence improperly admitted.
Valuation-Expropriation of fraternity house by university-Jurisdiction of appellate Court to review arbitrator's award- EXPROPRIATION-Concluded-Fin Greater replacement and redevelopment values awarded-Reinstatement standard not applicable-The Expropriation Procedures Act, 1962-63 (Ont.), 43.
1. Responsabilit6-Commissaires d'6coles- Ecolier bless6 lors d'une chute en glissant dans l'entr6e de la cour de l'6cole-Surface glac~e et utilis6e par les 6coliers comme glissoire-Manque d'entretien et de surveillance-Code Civil, art. 1054.
Responsabilit6 des m6decins-Pr6somption de fait de l'art. du Code Civil- Qualit6 de pr6pos~s des mddecins employds par l'h6pital-Effet interruptif de prescription de la poursuite A l'6gard du d6biteur solidaire-Code Civil, art. 1054, 1238, 1242, 2231, 2262,
GUARANTEE AND SURETYSHIP 1. Guarantee bank loan--Securities pledged-Demand notes renewed from time to time at increased rates interest- Guarantor not consulted-Steps taken to realize on securities-Withdrawal funds from guarantor's account involved-Action by guarantor for moneys had and received. v. 275. Subrogation-Respondent employed appellant to prepare plans for and supervise construction reservoir-Performance bond by surety company provided by contractors-Collapse reservoir because faulty method backfilling-Failure of respondent to properly supervise operation -Payment made by contractors to surety and from surety to appellant-Whether action brought in name appellant against respondent champertous-Whether appellant's right to recover from respondent extinguished.
Crr & 305. 1. Vente-Stipulation pour autrui-D6l&gation de paiement-Responsabilit6 du dil6guant envers le vendeur originaire- Solidarit6-Code Civil, art. 1029, v. 765.
1. Non-immigrant acceptant sans permission un emploi-Ordonnance d'expulsion- Epouse et enfants inclus dans l'ordonnance
-Aucune occasion fournie A l'6pouse de prouver qu'elle et ses enfants ne doivent pas
6tre inclus-Invalidit6 de l'ordonnance quant A l'6pouse et les enfants-Loi sur l'immigration, S.R.C. 325, art. 23,
37(1)-Rbglements sur 1'immigration, art.
34(3)(e)-Rhglements sur les enqubtes de l'immigration, art.
Non-immigrant taking employment without permission-Deportation order- Wife and children included in deportation order-Wife not given opportunity to establish that she and her children should not have been so included-Order not validly made with respect to wife and children- Immigration Act, R.S.C. 1952, 325, ss.
Child unmarried mother made ward
Crown under 25(c) The Child Welfare
Act, (Ont.), c. 14-Subsequent application by mother under
s. 35 for custody child-Whether judge had jurisdiction to consider such application.
1. Automobile-Renewal of policy-Failure to declare that driver's permit had been temporarily suspended-Whether material fact-Whether cause nullity policy- Civil Code, art. 2485, 2487, 2488. 2. Automobile-Insurer bankrupt-Seizure by garnishment against reinsurer-Whether reinsurer a coinsurer-Whether contract reinsurance a contract of partnership- Civil Code, art. 1830, Co. al., 342.
Constitutional law-Ontario insurance company licenced to do business in Ontario ordered to be wound-up under federal statute-Administration of deposit whether governed by provincial or federal legislation -Winding-up
173-Insurance Act, R.S.O. 1960, ss. 42(5),
48-Whether deposit must be transferred to liquidator. 4. Automobile-Class action to have proceeds of policy applied in satisfaction judgements and claims against insured- Transfer registration insured's vehicle prior to accident little more than sham- Policy in force at time of accident-Judgment in personal injuries action assigned to Minister Transport as result of payment from Unsatisfied Judgement Fund-Validity of payment and assignment-The Motor Vehicle
1961-62 (Ont.), 84,
s. 21-The Insurance Act, R.S.O. 1960, c. 223(1).
"Blanket or reporting policy"-Clause obliging insured to report all sales-Interpretation-Whether reporting requirement a condition the contract-Policy null- Art. 2490, 2491 the Civil Code. Co. et at.
1. Cour suprAme du Canada--Question de droit d6f6r6e A la Cour de lichiquier par une entente entre les parties-La r6ponse se rattache-t-elle A des ((droits futurss- Loi sur la Cour de 'tchiquier, S.R.C. 1952, c. 98, art. 83.
5. See also-Voir aussi: PROdDURE
1. Supreme Court Canada-Question law submitted to Exchequer Court agreement between parties-Whether answer binds "rights in future"-Exchequer
Court Act, 1.S.C. 1952, c. 98,
s. 83.
1. Arbitration - Collective agreement- Right to discharge for proper cause- Employees dismissed for absenting themselves to work for another employer- Whether board arbitration exceeded jurisdiction in substituting suspension in place of dismissal.
LABOUR RELATIONS -Continued-Suite
2. Certification of appellant union as bargaining agent-Error of law by Board of Industrial Relations on face of record- Application by way of certiorari to quash certificate-The Alberta Labour Act, R.S.A. et al. v. Jurisdiction Labour Relations Board of Quebec-Collective agreement-Petition by rival union for certification and for suspension negotiations for renewal of agreement-Mandamus to oblige Board to hear petitioners-Labour
Code, R.S.Q. 1964, 33-Collective Agreement Decrees Act, R.S.Q. 1964, 143-Code Civil Procedure, art. 844, 845.
et al., 466. 4. Procedure-Motion to evoke-Canada Labour Relations Board-Board subject to the superintending and reforming power of the Superior Court-Code of Civil Procedure, art. 33, 846-Industrial Relations and Disputes Investigation Act, R.S.C. 1952, RivERs v. 5. Collective agreement-Union and company nominees failing to select chairman arbitration board-Union nominee failing until after prescribed period to request appointment chairman by Minister-Grievance deemed to have been withdrawn "grievance has not been processed by the grievor, his representatives or agents" in accordance with time limit-Whether board had jurisdiction to consider merits grievance.
938, et al. v. HOAR Co. Motion to evoke decision Canada Labour Relations Board-Superintending and reforming power the Superior Court -Navigation and shipping-Jurisdiction of Canada Labour Relations Board-Industrial Relations and Disputes Investigation Act, R.S.C. 1952, 55(a), LABOUR RELATIONS-Concluded-Fin
(b)-Code of Civil Procedure, art. 20, 33,
7. Determination by Labour Relations
Board as to whether proposed unit of employees appropriate for collective bargaining-Factors considered-Whether Board's decision subject to review-The Trade
Union Act, R.S.S. 1965, c. 287. as amended
LETTRE DE CHANGE ET BILLET
Billet attach6 h un contrat de vente conditionnelle-Le tout A un tiers- Poursuite par le cessionnaire fond6e exclusivement sur le billet-Objet de la vente non livr6-Le cessionnaire est-il un d6tenteur r6gulier-Loi sur les lettres de change
Motor of tank truck used to operate pump in dilivery of fuel oil-Damage not caused by use or operation of motor vehicle
Highway Traffic Act, R.S.O. 1960, c. 172,
s. 147(1)
1. Application to compel university through its faculty council to hear and determine applicant's appeal-Applicant failing to obtain required standing for degree in law- Jurisdiction of Court to entertain application-Whether proceedings before various university bodies amounted to denial of natural justice-The University Act, R.S.S.
1953, c. 167 [later R.S.S. 1965, c. 181], s.
76(c) [am. 1964, c. 17, s.
MANDAMUS-Concluded-Fin MARQUES DE COMMERCE Enregistrement-Opposition pour motif de confusion-<(Golden Circlet>> A l'6gard de cigarettes-<<Gold Band)) antdrieurement enregistr6 A l'6gard de cigares, cigarettes et tabacs-La d6cision du registraire est-elle rendue dans l'exercice d'une discr6tion judiciaire-Appel A la Cour de l'Rchiquier de la decision du registraire-La Cour de l'chiquier peut-elle substituer sa propre opinion A celle du registraire-Loi sur les marques de commerce, 1952-53 (Can.), 49,
art. 6(2), 12(1)(d), 37.
MASTER AND SERVANT Automobile-Collision-Employee driving his own vehicle in the performance his duties-Fellow-worker travelling as a gratuitous passenger for personal matters- Liability employer towards other users of the road but not towards the gratuitous passenger-Civil Code, art. MECHANICS' LIENS Enforcement action-Contract for erection of dairy barn complex-Substantial dificiencies-Measure damages-Amount to which lienor entitled-The Mechanics' Lien Act, R.S.O. 1960, c. 233.
1. Negligence-Pedestrian struck in crosswalk of traffic-controlled intersection- Failure of driver to give right-of-way- Motor-vehicle Act, R.S.B.C. 1960, c. 253, s. (a).
al. v. 257. MOTOR VEHICLE-Concluded-Fin
Collision between a truck and a motorcycle-Contributory negligence-Second accident in hospital-Whether directly attributable to the first accident-Highway
Municipal valuation property-Real value-Economic value-Replacement value-Rental value-City Montreal
Charter, 1959-60, Eliz. II,
1. Standard care-Passenger reclining on rear seat of bus-Injuries sustained when bus passed over bump-Whether carrier negligent in failing to warn of danger using rear seat in reclining position.
2. Delivery of fuel oil to customer's premises from tank truck-Excess quantity oil escaping through faulty connection overflow pipe and covering basement floorignited-Sole negligence causing contributing to damage that delivery man and distributing company.
3. Collision of automobile and motorcycle at intersection-Right way-Apportionment degrees blame by jury-Damages
Act, R.S.B.C. 1960, c. 253, v. 500.
4. Liability-School Commissioners--Schoolboy injured after falling while sliding in entrance to school yard-Grounds in icy condition and used as a slide by the boys- Lack of maintenance and supervision- Civil Code, art. 1054.
5. Patient's knee-cap refractured during exercise treatment administered in medical clinic by clinic's employee-Employee acting contrary to written instructions from
NEGLIGENCE-Concluded-Fin not apply Whether employee negligent in administering treatment.
(Formerly Pearce) v. al., Motor vehicle accident-Driver falling asleep-Passenger killed-Driver grossly negligent-Defence volenti non fit injuria-Whether deceased guilty of contributory negligence.
Motor vehicles--Head-on collision dust-covered road-One vehicle almost entirely on wrong side road-Driver fatally injured-Driver other vehicle hugging centre highway-Division liability- Damages.
al., 692. 8. Collision between car and train at level crossing-Driver and passenger killed- Several sets tracks including siding tracks in addition to those for through traffic- Standing box cars limiting driver's view approaching train-Whether railway liable -Whether doctrine exceptional or special circumstances applicable.
Physician's liability-Presumption fact arising under art. 1242 the Civil Code -Whether the physician was a servant of the hospital-Interruption of prescription by action as against another joint and several debtor-Civil Code, art. 1054, 2231, 2262.
See also-Voir PATENTS agreement-Acknowledgement by validity patent taking contest-Whether estopped from denying validity after expiraagreement-Defence
Act, R.S.C. 62, 20-Patent Act, R.S.C. 1952, c. 203.
2. Conflict proceedings-Action in Exchequer Court-Statement of claim-Motion to strike out paragraph of statement claim-What may properly be pleaded- Patent Act, R.S.C. 203, 45(8).
1. Supreme Court Canada-Motion to appeal in forma pauperis-Jurisdiction to dismiss futile appeal summarily belongs to the Court and not to a judge chambers- Rule the Rules of the Supreme Court
Intervention-Whether bondsmen entitled to intervene on appeal to Supreme
Trial-Trial judge taking question liability from jury-Court Appeal error in interfering with discretionary decision trial judge.
1. Claim in damages based on art. and
1056 the Civil Code-Death in fire hotel-Motion to amend writ and declaration to summon joint and several defendant
-Whether interruption prescription applies to claim arising from the death- Civil Code, art. 1056, 1106, 2188,
2224, 2232, 2262--Code Civil Procedure, art. 202.
PRESCRIPTION-Concluded-Fin R6clamation en dommages-intir~ts bas6e sur les art. et 1056 du Code Civil- D6chs par suite d'un incendie-Requ~te pour amender le bref et la d6claration pour joindre un autre d6fendeur-Solidarit6- Interruption de prescription s'applique-telle A la r6clamation d6coulant du d6chs- Code Civil, art. 1056, 1106, 2188, 2224, 2262-Code de proc6dure civile, art. 202.
1. Cour supr~me du Canada-Requlte pou.J appeler in forma pauperis-II appartient au tribunal et non pas A un juge en chambre de rejeter sommairement un appel futile- Rlgle des Rhgles de la Cour supr~me du Canada-Code Civil, art. 1032. Intervention-Droit des cautions d'intervenir dans un appel devant la Cour supr~me du Canada-Rhgle
1. Agreement providing for reconveyance in certain events-Whether rule against perpetuities offended-Failure of one party to provide agreed services attributable to default other party-Subsequent purchaser taking with full notice of vendor's future interest.
Sale property-Sale land-Specific performance-Offer to purchase conditional upon purchaser obtaining rezoning-Alleged oral agreement waiver rezoning condinot proved-No right waive condition-No basis for estoppel against vendors.
F. Subdivision plan showing certain lands as public highways-Whether properties dedicated to public use and titles vested REAL PROPERTY-Conctuded-Fin municipality-Whether maker of plan owned properties in question at time plan prepared-Whether ad medium filum rule applied-The Beds of Navigable Waters
Act, R.S.O. 1960, c. 32,
s. 1.
4. Sale-Stipulation for the benefit of a third party-Delegation of debtor-Responsibility of delegating party towards original creditor-Joint and several liability-Civil Code, art. 1029, 1173.
5. Mortgages-Developer conveying apartment building to company and taking back second mortgage-Exclusive right of occupancy of individual suites sold to proprietary lessees-Whether priority of interest conveyed to proprietary lessees over that of assignee of second mortgage.
Jugement conditionnel divorce- Requ~te pour permission d'appeler A la
Cour supr&me du Canada-D61ais prescrits par la Loi sur le divorce expirds-D61ais prescrits par loi sp6ciale priment ceux de la loi g6n6rale-Loi sur la Cour supr4me,
S.R.C. 1952, c. 259, art. 41, 64-Loi sur le divorce, 1968 (Can.), 16-17 Eliz. II, c. 24, art. 18.
1. Proc6dure-Requfte en 6vocation-Conseil canadien des relations ouvribres-Pouvoir de surveillance et contr6le de la Cour sup6rieure sur les d6cisions du Conseil- Code de proc6dure civile, art. 33, 846-Loi sur les relations industrielles et sur les
-enqu6tes visant les diff4rends du travail,
2. Requ6te en 6vocation d'une d6cision du
Conseil canadien des relations ouvribres- Pouvoir de surveillance et contrble de la
'Cour sup6rieure-Navigation et bAtiments
RELATIONS OUVRItRES -Concluded-Fin ou navires-Juridiction du Conseil canadien des relations ouvribres-Loi sur les relations industrielles et sur les enqu~tes visant les diff6rends du travail, S.R.C. 1952, c. 152, art. 55(a), (c)-Acte de l'Am6rique du Nord britannique, art. 91(10), (29), 92(10) (a), (b)-Code de proc6dure civile, art. 20, 33, 846, 847.
OUVRiRES et al., RESPONSABILITt
1. Impbt sur le revenu-D6ductions- D6penses de prospection, d'exploration et de mise en valeur-Compagnie miniare- Son entreprise principale est-elle "I'exploitation minibre ou l'exploration pour la d6couverte de mindraux"-Loi de l'imp6t sur le revenu, S.R.C. 1952, c. 148, art. 83A(3) (b).
Imp~t sur le revenu-D6ductions- D6bours6 de capital ou d6pense d6ductible -Sommes d6pens6es par un individu dans le but de construire et de vendre un prototype d'une automobile de sport-Affaire d'un caract6re commercial ou placement- Compagnie constitu6e pour l'affaire- L'existence de la corporation n'empAche pas de d6duire la perte des autres revenus du contribuable-Perte commerciale d4ductible des autres revenus dans 1'ann6e dans laquelle elle est subie-Loi de l'imp6t sur le revenu, S.R.C. 1952, e. 148,
art. 12(1)(a),
27(1)(e), 139(1)(e), (x).
3. Imp6t sur le revenu-Revenu ou gain capital-Hypothaque acquise A escompte- Le montant de l'escompte pergu A l'6ch6ance est-il un revenu-Loi de l'imp6t sur le revenu, S.R.C. art. 139(1)(e). REVENU-Continued-Suite
4. Imp6t sur le revenu-Perte commerciale
4tre diduite en premier lieu des autres revenus de la m~me ann6e-Le contribuable a-t-il droit de reporter la perte comme une d6duction dans l'ann6e qui pr6chde-Loi l'imp6t sur le revenu, S.R.C.
Imp6t sur le revenu-Soci6t6-Paiement fait A un associ6 dimissionnaire--S'agit-il d'un revenu on d'un capital--S'il s'agit d'un revenu, en quelle annie est-il imposable- Loi de l'imp6t sur le revenu, S.R.C.
Imp6t sur revenu-B6n6fice attribu6
A un actionnaire-Additions et am61iorations faites A une propri6t6 appartenant A un actionnaire d'une compagnie et loude A cette compagnie-Additions et am6liorations pay6es par la compagnie-Un bindfice a-t-il t attribu6 A I'actionnaire-Les additions et am6liorations sont-elles devenues propri6t6 de l'actionnaire-Code civil, art.
413, 1640-Loi de l'imp6t sur le revenu,
Imp6t sur revenu-D6ductions-Commergant d'automobiles d6livrant des notes de cr6dit-Notes rachetables sur achat subs6quent d'une automobile avant une certaine date-Les notes non racheties sontelles des exigibilit~s ou des comptes de pr6voyance-Principes de comptabilit6-Loi de l'imp6t sur le revenu, S.R.C.
Impbt revenu-Profit achat d'une pagnie insolvable et dont les pertes durant nus-Le profit a t6 r6alis6 dans une ((affaire d'un et sable-Loi de l'impbt sur le revenu, S.R.C.
Imp6t revenu-Evaluation d'un inventaire fin d'ann6e-Promoteur d'4missions de valeurs mobilibres-Evaluation d'actions d'une compagnie-Identifi- REVENU-Concluded-Fin cation sp6cifique-Numbros des certificats -Cote de la Bourse-Prix cottant pour juste valeur -Loi de l'imp6t sur le revenu, S.R.C. 1952, 148,
art. 12(1)(e), 14(2).
vente-Margarine partie poisson-Estproduit poisson -D6signation commerciale Loi interprtation- Loi sur la taxe d'accise, S.R.C. 1952, art. 30(1), 32(1), et Annexe III.
M.F.F. Imp6t sur le revenu--Compagnie forpropri6t6-Intention d'exploiter ou de disposer non arrtie- Bail A long terme accord6 avec facult6 d'achat-Profits provenant de l'exercice de l'option et de l'expropriation-S'agit-il de profits provenant d'une entreprise ou de gains en capital-Loi l'imp6t sur revenu, S.R.C. c. 148, art. 4, Imp6t revenu-Fin d'un d'agence d'hypothbques-L'indemnit6 regue est-elle un revenu ou un capital-Loi de l'imp6t sur le revenu, S.R.C. 1952, H. Imp6t successoral-Cr6dit pour taxes provinciales-Situs des actions d'une compagnie-D~funt domicili6 en Ontario, une province prescrite-Compagnie constitude en Saskatchewan, une province non prescrite-Registre apport6 dans la province prescrite-Loi de l'imp6t sur les biens transmis par d6chs, 1958 (Can.),
art. 9(1), 9(8) (e)-The Companies Act, S.R.S. 1955, 124,
art. 76(1), 78a. SALE
1. Lands conditionally ceded by the Crown -Sale by transferee his rights at the risk the purchaser-7Violation the condition-Annulment the grant-Purchaser has no recourse-Civil Code, art. Ltvis Livis,
2. Purchase of canned vegetables-Goods paid for in advance but not delivered- Goods not weighted, counted or measured before winding-up of seller-Whether ownership has passed to buyer-Sale of stock in trade by liquidators-Buyer has only pecuniary claim against assets-Civil Code,
Purchaser suing for specific performance
-Agreement subject to condition purchaser being able to purchase adjacent lot
-Non-performance of condition-Whether condition precedent may be waived unilaterally.
Contract for carriage goods-Obligations carrier and shipper-Seaworthiness
-Loading instructions-Capsize of barge during loading-Expert advice subsequent to accident-Responsibility for loss.
Defamation-Speech given by Premier at meeting political supporters-Newspaper reporters present-Failure of defences qualified privilege and fair comment.
1.-Acte de l'Am6rique du Nord britannique, art. 91(10), 92(10)(a),
(b)...........................
c. 167........................
3.- Beds of Navigable Waters Act,
R.S.O. 1960, c. 32,
s. 1...............
4.-Bils of Exchange Act, R.S.C. 1952, 57, 58(2), 176(1)....... See-Voir: NOTES 5.-B.N.A. Act, 91(10), (29), 92 (10) (a), (b)....................
6.-Canada Shipping Act, R.S.C. 1952, 29.........................
8.-Charte de la Ville de Montr~al, 1959-60, 8-9 II, c. 102......... Child Welfare Act, 1965 (Ont.), ss. 25(c), 35................... City
Montreal
Charter, 1959-60, 8-9 ELIz. II, c. 102......... Code crimincl, 1953-54 (Can.), c. art. 304(1)(a), 592(3), 600(1).... Code criminel, 1953-54 (Can.), art. 134......................
13.-Code criminel, 1953-54 (Can.), c. art. 584(1)(a)................. Code criminel, 1953-54 (Can.), art. 203......................
15.-Code criminel, 1953-54 (Can.),
art. 325(a), 584................ Code criminel, 1953-54 (Can.), art. 296, 597(1)(b)............. 17.-Code criminel, 1953-54 (Can.), art. 696.....................
18.-Code criminel, 1953-54 (Can.), art. 202A, 583A(3), 592(1) 19.-Code criminel, 1953-54 (Can.), c. 51,
art. 150(1)(a).................
20.-Code criminel, 1953-54 (Can.), c. 51, art. 662...........
21.-Code criminel, 1953-54 (Can.), c. 51,
art. 221(4), 597(1)(a)..........
22.--Code de la route, S.R.Q. 1964, c. 231,
art. 40(13),
23.-Code du travail, S.R.Q. 1964, art. 466
Act, R.S.Q. 1964, 143.............
R.S.C. 1952, 314, 2(a), 32(1)(c),
32(2), as amended by (Can.),
ss. 1,
R.S.C. 1952, 314, 34(2), 41(2).. 221
29.-Companies Act, R.S.S. c.
30.--Companies Act, S.R.S.
31.--Copyright Act, R.S.C. 1952,
32.-Criminal Code, 1953-54 (Can.), c. 51,
ss. 304 (1) (a), 592(3), 600(1)....
33.-Criminal Code, 1953-54 (Can.),
304(1)(a), 592(3), 600(1)....
34.-Criminal Code, 1953-54 (Can.), c. 51,
s. 134...
................. 35.-Criminal Code, 1953-54 (Can.), 36.-Criminal Code, 1953-54 (Can.), c.
s. 335 37.-Criminal Code, 1953-54 (Can.),
ss. 325(a), 373 38.-Criminal Code, 1953-54 (Can.),
ss. 296,
597(1)
40.-Criminal Code, 1953-54 (Can.), c. 51,
ss. 16, 202A, 583A(3), 592(1)(iii) 551 41.-Criminal Code, 1953-54 (Can.), c. 51,
s. 150 (1) (a) ................ 42.-Criminal Code, 1953-54 (Can.), c. 51,
s. 662..............
...... 43.-
Criminal Code, 1953-54 (Can.), c. 51,
ss. 221(4), 597(1)(a).......... 44.-Defence Production Act, R.S.C. 1952, c. 62,
s. 20.................... 45.-Divorce Act, 1968 (Can.), 16-17 ELIz. II, c. 24,
s. 18................. 46.- Estate Tax Act, 1958(Can.), c. 29,
ss. 9(1), 9(8)(d), (e).............. 47.-Exchequer Court Act, R.S.C. 1952, 98, 29(c) ............... 48.-Exchequer Court Act, R.S.C. 1952, c. 98,
s. 18(1)(g).............
Exchequer Court Act, R.S.C.
1952, c. 98,
s. 83....................
50.-Exchequer Court Act, R.S.C.
1952, c. 98................
51.-Excise Tax Act, R.S.C. 1952, c.
100, ss. 30(1), 32(1), and Schedule III 595
52.- Expropriation Procedures Act,
1962-63 (Ont.), c. 43................
53.- Highway Code, R.S.Q. 1964, c.
54.- Highway Traffic Act, R.S.O.
55.- Immigration Act, R.S.C. 1952, c. 325, ss. 23,
37(1)..............
(e), (x).......................
64.-
Income Tax Act, R.S.C. 1952, c. 148,
ss. 12 (1)(e), 14(2) ............ 65.-Income Tax Act, R.S.C. 1952, c. 148,
ss. 3,
4, 139(1)(e)............. 66.--Income Tax Act, R.S.C. 1952, c. 148,
ss. 3,
4...................
67.- Industrial Relations and Disputes Investigation Act, R.S.C. 1952, c.152.........................
68.- Industrial Relations and Disputes Investigation Act, R S.C. 1952, c. 152, s. 55(a), (c)................. 69.- Insurance Act, R.S.O. 1960, c. 190, art. 41, 42(5), 48............... Insurance Act, R.S.O. 1960, c. 190, ss. 41, 42(5),
48................. 71.- Insurance Act, R.S.O. 1960, c. 190,
s. 223(1)................... 72. - Labour Code, R.S.Q. 1964, c. 141, s. 33......................
73.- Labour Relations Act, R.S.O. 1960, c. 202,
s. 34................... 74.- Loi sur les brevets, S.R.C. 1952, c.203.........................
75.-Loi sur les brevets, S.R.C. 1952, c. 203, art. 45(8) .............. 76.-Loi sur le Conseil des ports nationaux, S.R.C. 1952, c. 187 ....... 77.-Loi sur la Cour de l'chiquier, S.R.C. 1952, c. 98, art. 29(c)........ 78.-Loi sur la Cour de lI'chiquier, S.R.C. 1952, c. 98,
art. 18(1)(g) ...... Loi sur la Cour de 1ichiquier,
S.R.C. 98, art. ............
Loi sur la Cour de lichiquier,
S.R.C. 1952, 98 ...................
Loi sur la Cour supreme, S.R.C.
1952, 259, art. 41.................
Loi sur la Cour supreme, S.R.C.
1952, 259, art. 64..............
Loi sur la Cour supreme, S.R.C.
c. 259, art. 36, 41..............
Loi des d6crets de la convention collective, S.R.Q. 1964, ........
Loi sur le divorce, 1968 (Can.),
Eliz. II, 24, art. ..........
Loi sur le droit d'auteur, S.R.C.
Loi relative aux enqu6tes sur les coalitions, S.R.C. c. 314,
art. 2(a),
(Can.), 45, art. 1, 13..............
Loi relative aux enquites sur les coalitions, S.R.C. 314, art.
34(2), 41(2).......................
Loi sur l'immigration, S.R.C.
325, art. 23,
37(1) ...........
Loi de l'imp6t sur les biens transmis par d6chs, 1958 (Can.),
art. 9(1), 9(8)(d), ................
Loi de l'imp6t sur le revenu,
S.R.C. 1952, 148, art. 83A(3)(b)....
Loi de I'imp6t sur revenu,
27(1)(e), 139(1)(e),(x) .............
93.-Loi de l'imp6t sur le revenu, S.R.C. 1952, 148, art. 139(1)(e).. 94.- Loi de l'imp6t sur revenu, S.R.C. 1952, 148, art. 4,
27(1) (1) (x) ......................
95.-Loi de l'imp6t sur le revenu, S.R.C. c.
art. 6(1)(c), 404 96.- Loi de l'imp6t sur le revenu, S.R.C. 1952, 148, art. 8(1)......... 97.- Loi de l'imp6t sur le revenu, S.R.C. 1952, 148,
art. 12(1)(a),(e).. 98.- Loi de l'imp6t sur le revenu, S.R.C. 1952, 148, art. 4, 8(1),
(2), 139(1)(e) .......................
99.- Loi de 1'imp6t sur le revenu, S.R.C. 148,
art. 12(1)(e), 14(2) 587 Loi de l'impt sur le revenu, S.R.C. c. 148, art. 4, 139(1)(e) Loi de l'imp6t sur le revenu, S.R.C. art. 4......... 102.-Loi sur les lettres de change, S.R.C. 1952,
art. 58(2), 492 Loi sur les liquidations, S.R.C. 296, art. 33, 173...... 104.-Loi sur la marine marchande du Canada, S.R.C. 29........ 105.-Loi sur la marine marchande du Canada, S.R.C. 29 ........ Loi sur les marques de commerce, 1952-53 (Can.),
art. 12(1) 37...................
Loi sur la production de d6fense, S.R.C. 1952, 62, art. 20......
Loi sur les relations industrielles et sur les enqu~tes visant les diff6rends du travail, S.R.C. 152..
Loi sur les relations industrielles et sur les enquites visant les diff6rends du travail, S.R.C. 1952, c. 152, art. 55(a), (c)...................
(Can.), 35, art. 9..................
111.-Loi sur la taxe d'accise, S.R.C.
100, art. 30(1), 32(1), et Annexe
Mechanics' Liens Act, R.S.O.
1960, c. 233.......................
Mining Tax Act, R.S.O. 1950,
237 [am. 46, 2(1)] ......
Motor-vehicle Act, R.S.B.C.
Motor-vehicle Act, R.S.B.C.
1960, 253, 164..................
Motor Vehicle Accident Claims
Narcotic Control Act, 1960-61
(Can.), 35, 9...................
National Harbours Board Act,
R.S.C. 187..................
119.-Patent Act, R.S.C. 203 527
Patent Act, R.S.C. 1952, 203 s. 45(8)...........................
STATUTES-Concluded-Fin 121.--Supreme Court Act, R.S.C. 1952, 259, 41................... 122.--Supreme Court 1952, 259, 64............... 123.---Supreme
Court R.S.C. 1952, 259, 36, 41............... 124.-Trade Marks Act, 1952-53 (Can.), 49, 12(1)(d), 37. . 287, as amended 1966, 83....... 126.-Trustee Act, R.S.O. 1960, c. 408,
s. 35..........................
127.-University Act, R.S.S. 1953, c. [later R.S.S. 76c [am.
s. 21]............... c. 296, 33, ............. TAXATION
1. Income tax-Deductions-Prospecting, exploration and development expenses- Mining and management company- Whether principal business "mining or ploring for minerals"-Income Tax Act, R.S.C. 83A(3)(b).
tax-Deductions-Capital outlay or deductible expense-Expenses incurred by individual in trying to develop and sell prototype sports car-Adventure in the nature of trade or investment- Corporation formed to promote venture- Whether existence corporation affects deductibility loss from other income- Business losses to be deducted from other income in year in which they were incurred -Income
Tax Act, R.S.C. 12(1)(a), 27(1)(e), 139(1)(e), (x). TAXATION-Continued-Suite
Income Tax-Income or capital gain- Mortgage acquired at a discount-Whether amount of discount collected at maturity income-Income Tax Act, R.S.C.
4. Income tax-Business loss-Whether to be deducted first from other income same year-Whether taxpayer has right to carry back as deduction in preceding year-Income Tax Act, R.S.C. 1952, c.
Income tax-Partnership-Payment withdrawal from partnership-Whether income or capital-If income year in which taxable-Income Tax Act, R.S.C.
Income tax-Benefit to shareholder- Additions and improvements to property owned by shareholder and leased to corporation-Additions and improvements paid for by corporation--Whether benefit to shareholder-Whether additions and improvements the property the shareholder- 1640-Income
Income tax-Deductions-Car dealer issuing credit notes-Notes redeemable later purchase of car before specified date- Whether unredeemed notes current liabilities or contingent account-Accounting principles-Income Tax Act, R.S.C.
V. OF
8. Income tax-Profit on purchase and redemption debentures insolvent company in a loss position-Whether profit realized in an "adventure in the nature trade"
and therefore taxable-Income Tax Act,
9. Income tax-Valuation closing inventory-Stock promoter-Valuation of shares
-Specific identification-Certificate num- TAXATION-Concluded-Fin bers-Stock exchange quotation-Cost to taxpayer or fair market value-Income Tax Act, R.S.C. c. 12(1)(e), 14(2). tax-Margarine made in part from fish oil-Whetherexempt from tax as a product of fish-Trade designation-Construction by reference to subsequent amendment rejected-Excise Tax Act, R.S.C. 30(1), 32(1), and Schedule III. M.F.F.
Income tax-Company incorporated to acquire land-No definite intention as to exploitation or disposition-Long-term lease granted with option to buy-Profits from exercise option and from expropriation-Whether business profits or capital gains-Income Tax Act, R.S.C. 1952, c. 148, 4, 139(1)(e).
Income tax-Termination of mortgage agency business-Whether compensation received capital or income-Income Tax Act, R.S.C. 4. H. A. Estate tax-Provincial tax credit- Situs of shares- Deceased domiciled in Ontario, a prescribed province-Company incorporated in Saskatchewan, a non-prescribed province-Shareholders register brought to prescribed province-Estate Tax Act, 1958 (Can.), 29,
ss. 9(1), 9(8)(d), (e)-The Companies Act, R.S.S. c. 76(1), 77, 78a.
Computation of tax-Appraisal value ore at the pit's mouth-Deductions- Processing allowance computed on all milling capital-Whether interest on borrowed capital deductible-The Mining Tax Act, R.S.O. 1950, 237 [am. 46, 2(1)]. Rio 880. TRADE MARKS
Registration-Opposition on ground confusion-"Golden Circlet" in association with cigarettes-"Gold Band" previously TRADE MARKS-Concluded-Fin registered with respect to cigars, cigarettes and tobaccos-Whether decision of Registrar an exercise of discretion-Appeal to
Exchequer Court from Registrar's decision
-Whether Exchequer Court can substitute its decision for that of Registrar-Trade
Marks Act, 1952-53 (Can.), c. 49,
ss. 6(2),
Juridiction de la Commission des relations de travail du Quibec-Convention collective-Demande d'accr6ditation par autre union et demande de suspension des n6gociations de renouvellement de la convention- Mandamus pour forcer la Commission d'entendre les requirants-Code du travail,
S.R.Q. 1964, c. 141, art. 33-Loi des d6crets de la convention collective, S.R.Q. 1964, c.
143-Code de proc6dure civile, art. 844, 845.
1. Questions to jury as to negligence of parties-Usual order reversed-Effect thereof
-Indication by trial judge that ultimate
TRIAL-Concluded-Fin Jury misled.
1. Cession conditionnelle d'un terrain par la Couronne-Vente par le cessionnaire de ses droits aux risques et p6rils de l'acheteur -Violation de la condition-Annulation de la cession-Acheteur n'a pas de recours- Code civil, art. 1507, 1509, 1510.
2. Achat de conserves alimentaires-Marchandises paybes d'avance mais non livrdes -Marchandises non pesdes, ni compt6es ni mesuries avant la mise en liquidation du vendeur-Propri6t6 non transf6r6e A l'acheteur-Vente du fonds de commerce par les liquidateurs-Acheteur a seulement un droit de cr6ance contre la masse-Code civil, art. 1474.
PRovosT & (1961) V. et al., 427.
Statutes and regulations cited
-
-
-
-
-
-
-
art. 304(1)(a)
-
592(3)
-
600(1)
-
s. 2(a)
-
-
Unresolved citations
-
art. 42(5)
-
art. 40(13)
-
ss. 57
-
58(2)
-
176(1)
-
art. 45(8)
-
s. 34
-
art. 2(a)
-
32(1)(c)
-
32(2)
-
art. 18(1)(g)
-
ss. 1
-
13
-
s. 18(1)(g)
-
ss. 2(v)
-
4(l)
-
20(3)
-
s. 35 of The Trustee Act