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36 EXCHEQUER COURT OF CANADA [ 1953 1952 BETWEEN : Apr. 7, 8 THE MINISTER OF NATIONAL 9 & 10 REVENUE APPELLANT; 1953 AND Jan. 23 NORTHERN QUEBEC POWER COMPANY LIMITED RESPONDENT. AND BETWEEN : THE MINISTER OF NATIONAL REVENUE APPELLANT AND ST. MAURICE POWER CORPO- RESPONDENT. RATION S
Ex. C.R.] EXCHEQUER COURT OF CANADA 37 AND BETWEEN : THE MINISTER OF NATIONAL REVENUE APPELLANT; AND SAGUENAY POWER COMPANY LIMITED RESPONDENT. AND BETWEEN : THE MINISTER OF NATIONAL REVENUE APPELLANT ; AND SOUTHERN CANADA POWER } COMPANY LIMITED RESPONDENT. AND BETWEEN : THE MINISTER OF NATIONAL REVENUE APPELLANT; AND CANADIAN LIGHT AND POWER } COMPANY RESPONDENT. AND BETWEEN : THE MINISTER OF NATIONAL REVENUE APPELLANT; AND OTTAWA VALLEY POWER COM- } PANY RESPONDENT. AND BETWEEN : THE MINISTER OF NATIONAL REVENUE APPELLANT; AND MacLAREN-QUEBEC POWER COM-} PANY RESPONDENT. AND BETWEEN : THE MINISTER OF NATIONAL REVENUE APPELLANT; AND GATINEAU POWER COMPANY RESPONDENT.
38 EXCHEQUER COURT OF CANADA [1953 D. W. Mundell, Q.C., Léon Garneau, Q.C. and T. Z. Boles for appellant. J. G. Porteous, Q.C. for respondents Northern Quebec Power Company Limited, Southern Canada Power Company Limited and Gatineau Power Company. W. B. Scott, Q.C. and E. J. Courtois for respondents, St. Maurice Power Company and Canadian Light and Power Company. C. A. Geoffrion for respondent Saguenay Power Company Limited. H. E. O'Donnell, Q.C. and Jacques Senecal, Q.C. for respondent Ottawa Valley Power Company. John Aylen, Q.C. for respondent MacLaren-Quebec Power Company. The appeals by the Minister of National Revenue were allowed for the reasons stated in The Minister of National Revenue v. The Shawinigan Water and Power Company, Post p. 38.
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