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:—The Firestone Tire & Rubber Co., hereinafter referred to as the ‘‘Firestone Company,’’ is a company incorporated under the laws of the Dominion. ... Counsel for the Minister of Finance conceded that under the decision of Grainger & Sons v. ... The casings so withdrawn are shown in ex. 7 under the heading ‘‘ Net Sales. ’ ’ The Monthly Inventory and Sales Report is forwarded by the Distributor to the Firestone Company in duplicate. ...

The Succession Duty Department of the province has notified her that it proposes to value the interest of the deceased in this income at $156,666.60, arrived at as follows: ‘* Valuation of Deceased’s interest one-third of annual rental based on the age of the youngest life tenant, age 30—10,000 x 17.4074 $174,074.00 "‘Less overall allowance of 10% to cover all contingencies outlined in Mr. ... Although the proposition put to me is that I should value ‘‘the particular future estate with which this application ‘ ‘ deals, it is suggested that 4 it is the existence of the interest in question as one of the items of property vested in the deceased at the time of her death that raises the first difficulty’’. ...

Subsection 15(2) provides that “ Notwithstanding any other Act, the amount of a lien and charge and secured debt referred to in subsection(s) (1)...is payable and enforceable in priority over all liens, judgments, charges or any other claims or rights including those of the Crown in the right of the Province...”. ... While the Court of Appeal held that section 224 was a garnishment provision, it was clear in its reasoning that nothing in that section “ (had) the effect of transferring the property of the funds to the Minister or establishing a priority of Revenue Canada's claim”. ...

In Re Atkins & Durbrow (Erie) Ltd. Et Al., [1968] CTC 405 DOHM, J. ... Milner and the partnership Val & Co. as of August 11, 1966 held all but eight of the 1,000,000 common shares of Atkins & Durbrow (Erie) Ltd. ... The following day cheques totalling over $200,000 were issued by the company Atkins & Durbrow (Erie) Ltd. to other companies Atkins & Durbrow Ltd., Bushland Products Limited and Acadia Securities Ltd. ...

Fraser & Beatty v. Minister of National Revenue, [1994] 1 CTC 267 Donald, J. ... Fraser & Beatty has in its possession three file folders belonging to client Y which were requested by Fraser & Beatty in order to assist Fraser & Beatty in the preparation of the representation of Mr. ... T & N pic. (1993), 77 B.C.L.R. (2d) 391, [1993] 4 W.W.R. 709 (C.A.). ...

Granby Construction & Equipment LTD Et Al v. Vernon Robert Milley Et Al, [1974] CTC 562, [1974] DTC 6300 Bouck, J:—The plaintiffs bring this action by way of replevin for the return of certain books and records relating to each of them and alleged to be in the wrongful possession of the defendants. ... Facts—The plaintiff Granby Construction & Equipment Ltd (Granby) carried on business through 1969, 1970 and 1971 in road construction with its head office at Prince Rupert, British Columbia. ... The cheque of Manning for $36,000 was endorsed, “For deposit only to the credit of Granby Construction & Equipment Ltd. in the Royal Bank of Canada” and was negotiated on February 4, 1970 through that bank at its branch on 685 West Hastings, Vancouver to the credit of Granby’s account. ...

Such payments so received by the Bank did include amounts of not less than the amount payable but as yet not paid Her Majesty's Receiver General for Canada for excise tax in respect of each of five pre-bankruptcy sales by Oxford, particulars of which are: Purchasers Tax Due Dawson & Hall (Victoria Hospital) $5,234.51 Dillingham Corporation (Willingdon Project) $4,134.10 Keen Door (Invoice) $ 34.38 M & M Distributors (Invoice) $ 149.18 PCL Construction (Invoice) $ 287.97 TOTAL $9,840.14 9. ... Priority of Claims — (1) Subject to the rights of secured creditors, the proceeds realized from the property of a bankrupt shall be applied in priority of payment as follows: (a) in the case of a deceased bankrupt, the reasonable funeral and testamentary expenses incurred by the legal personal representative of the deceased bankrupt; (b) the costs of administration, in the following order, (i) the expenses and fees of the trustee, (ii) legal costs; (c) The levy payable under section 118; (d) wages, salaries, commissions or compensation of any clerk, servant, travelling salesman, labourer or workman for services rendered during three months next preceding the bankruptcy to the extent of five hundred dollars in each case; together with in the case of a travelling salesman, disbursements properly incurred by him in and about the bankrupt’s business, to the extent of an additional three hundred dollars in each case, during the same period; and for the purposes of this paragraph commissions payable when goods are shipped, delivered or paid for, if shipped, delivered or paid for within the three-month period, shall be deemed to have been earned therein; (e) municipal taxes assessed or levied against the bankrupt within two years next preceding his bankruptcy and that do not constitute a preferential lien or charge against the real property of the bankrupt, but not exceeding the value of the interest of the bankrupt in the property in respect of which the taxes were imposed as declared by the trustee; (f) the landlord for arrears of rent for a period of three months next preceding the bankruptcy and accelerated rent for a period not exceeding three months following the bankruptcy if entitled thereto under the lease, but the total amount so payable shall not exceed the realization from the property on the premises under lease, and any payment made on account of accelerated rent shall be credited against the amount payable by the trustee for occupation rent; (g) the fees and costs referred to in subsection 50(2) but only to the extent of the realization from the property exigible thereunder; (h) all indebtedness of the bankrupt under any Workmen's Compensation Act, under any Unemployment Insurance Act, under any provision of the Income Tax Act or the Income War Tax Act creating an obligation to pay to Her Majesty amounts that have been deducted or withheld, pari passu; (i) claims resulting from injuries to employees of the bankrupt to which the provisions of any Workmen's Compensation Act do not apply, but only to the extent of moneys received from persons or companies guaranteeing the bankrupt against damages resulting from such injuries; (j) claims of the Crown not previously mentioned in this section, in right of Canada or of any province, pari passu notwithstanding any statutory preference to the contrary. ...

T1 Tax Department and Taxes — Box BWB III — 80-BWB As described in outline. ... N1 Newsprint — GLP/80 — Miscellaneous Box (a) A memorandum seeking lawyer’s advice. ... P5 Pulp — General Box — RGR Another copy of document 1 in Box A. Privileged. 32. ...

On June 12, 1981, officers of the Tax Department attended on His Honour Judge Skipp and received his approval of the authorization which authorized the entry and search not only of the offices of Kelly and Nabob, but also of Thorne, Riddell & Company, chartered accountants, Farris, Vaughan, Wills & Murphy, barristers and solicitors, and Russell & DuMoulin, barristers and solicitors. On June 17, 1981, at 6:00 am, the offices of Farris, Vaughan, Wills & Murphy, Russell & DuMoulin, Thorne, Riddell & Company, Nabob and Kelly were entered by income tax and RCMP officers and, simultaneously, the offices of George Weston Limited in Toronto were entered pursuant to an authorization approved by a County Court Judge in Toronto, relying also on the affidavit of Mr Caldera. ... The scheme of the Act is not to seize, then search — but to search, and seize only documents that may afford evidence of violations. ...

Decision (L8/R4948/T0/BT0) test_marked_paragraph_end (838) 1.017 0079_6047_6177 The sections of the Income Tax Act which are relevant are sections 225.1 and 225.2 which I reproduce here: 225 I (1) Collection restrictions — Where a taxpayer is liable for the payment of an amount assessed under this Act, the Minister shall not, for the purpose of collecting the amount, (a) commence legal proceedings in a court, (b) certify the amount under section 223. (c) require a person to make a payment under subsection 224(1), (d) require an institution or a person to make a payment under subsection 224(1.1), (e) require the retention of the amount by way of deduction or set-off under section 224.1, (f) require a person to turn over moneys under subsection 224.3(1), or (g) give a notice, issue a certificate or make a direction under subsection 225(1) until after the day that is 90 days after the day of the mailing of the notice of assessment. (2) Idem — Where a taxpayer has served a notice of objection under this Act to an assessment of an amount payable under this Act, the Minister shall not, for the purpose of collecting the amount in controversy, take any of the actions described in paragraphs (1)(a) to (g) until after the day that is 90 days after the day on which notice is mailed to the taxpayer that the Minister has confirmed or varied the assessment. 225 2(2) Authorization to proceed forthwith — Notwithstanding section 225.1, where, on ex parte application by the Minister, a judge is satisfied that there are reasonable grounds to believe that the collection of all or any part of an amount assessed in respect of a taxpayer would be jeopardized by a delay in the collection of that amount, the judge shall, on such terms as the judge considers reasonable in the circumstances, authorize the Minister to take forthwith any of the actions described in paragraphs 225.1(a) to (g) with respect to the amount. ...