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Il n’est pas contesté qu’en Ontario, où il n’y a aucune loi semblable à celle de l’Alberta qui prévoit la délivrance d’un agrément à une société médicale professionnelle pour lui permettre d’exercer la médecine en son propre nom (voir 1975 (Alta), chap. 44, art. 5, ajoutant la Partie 6 à The Medical Profession Act, 1975 (Alta), chap. 26), seul un particulier peut se faire agréer et inscrire pour exercer la médecine.
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tions to be considered, as follows: (1) on the facts of this case, was the hospital practising medicine (or more precisely, surgery)? (2) If so, was it a prohibited activity under The Medical Act of Ontario, now R.S.O. 1970, c. 268? It was the Crown’s submission that both questions should be answered in the affirmative and, consequently, the respondent’s contract of employment was invalid, with the result that the respondent, a qualified and licensed medical practitioner, was properly assessable for tax on fees which were generated by his surgical services. It is not in dispute that in Ontario, where there is no legislation such as exists in Alberta for the issue of a permit to enable a professional medical corporation to practise medicine in its own name (see 1975 (Alta), c. 44, s. 5, adding Part 6 to The Medical Profession Act, 1975 (Alta), c. 26), only an individual can be licensed and registered to practise medicine. (It is also not in dispute that hospitals and other organizations may have qualified physicians and surgeons as full-time salaried employees.) This, in itself, does not assist the Crown’s position as to taxability of the respondent on the fees he assigned to his wholly-owned hospital. It was, of course, the respondent personally who performed the particular surgical services and if he is to be assessed for tax in respect of the fees for those services, fees which he assigned to the hospital, it would be because under the taxing statute the fees are properly part of his income and not the income of the hospital to which they were assigned pursuant to his contract with the hospital.
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