Town of Beauport v. Quebec Railway, Light & Power Co. / Quebec Railway, Light & Power Co. v. Town of Beauport, [1945] SCR 16 -- summary under Subsection 132(6)

A declaration in the 1895 federal incorporating Act of the appellant that its undertaking was a work for the general advantage of Canada (thereby bringing such undertaking under federal jurisdiction) applied to the subsequently acquired bus line enterprise of the appellant. In response to a submission that a bus line was not a physical thing and, therefore, not capable of being part of an undertaking, Rinfret J quoted with approval (at p. 24) a statement that "'undertaking' is not a physical thing, but is an arrangement under which, of course, physical things are used", and then stated that "the word 'undertaking' as used in the statute comprises the whole of the works of the company...."