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The absence of evidence also precludes a finding of rational connection between s. 44(1.1) and its objective and of minimal impairment of a Charter   right. [47] [52‑54]   Likewise, the government has failed to establish a s. 1 justification for s. 72(2).  ... (2)              Is there a rational connection between the government’s legislation and its objective?   ... Because the government has failed to establish the pressing and substantial objective of the provision, its rational connection to its objective and that it minimally impairs the Hislop class’s Charter   rights, its argument fails in respect of s. 44(1.1) of the CPP.   ...

Section 231 reads in part as follows: 231.(1) Any person thereunto authorized by the Minister, for any purpose related to the administration or enforcement of this Act, may, at all reasonable times, enter into any premises or place where any business is carried on or any property is kept or anything is done in connection with any business or any books or records are or should be kept, and (a) audit or examine the books and records and any account, voucher, letter, telegram or other document which relates or may relate to the information that is or should be in the books or records or the amount of tax payable under this Act, (b) examine property described by an inventory or any property, process or matter an examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in ascertaining the information that is or should be in the books or records or the amount of any tax payable under this Act, (c) require the owner or manager of the property or business and any other person on the premises or place to give him all reasonable assistance with his audit or examination and to answer all proper questions relating to the audit or examination either orally or, if he so requires, in writing, on oath or by statutory declaration and, for that purpose, require the owner or manager to attend at the premises or place with him, and (d) if, during the course of an audit or examination, it appears to him that there has been a violation of this Act or a regulation, seize and take away any of the documents, books, records, papers or things that may be required as evidence as to the violation of any provision of this Act or a regulation. (2) The Minister shall, (a) within 120 days from the date of seizure of any documents, books, records, papers or things pursuant to paragraph (1)(d), or (b) if within that time an application is made under this subsection that is after the expiration of that time, rejected, then forthwith upon the disposition of the application, return the documents, books, records, papers or things to the person from whom they were seized unless a judge of a superior court or county court, on application made by or on behalf of the Minister, supported by evidence on oath establishing that the Minister has reasonable and probable grounds to believe that there has been a violation of this Act or a regulation and that the seized documents, books, records, papers or things are or may be required as evidence in relation thereto, orders that they be retained by the Minister until they are produced in any court proceedings, which order the judge is hereby empowered to give on ex parte application. (3) The Minister may, for any purposes related to the administration or enforcement of this Act, by registered letter or by a demand served personally, require from any person (a) any information or additional information, including a return of income or a supplementary return, or (b) production, or production on oath, of any books, letters, accounts, invoices, statements (financial or otherwise) or other documents, within such reasonable time as may be stipulated therein. (4) Where the Minister has reasonable and probable grounds to believe that a violation of this Act or a regulation has been committed or is likely to be committed, he may, with the approval of a judge of a superior or county court, which approval the judge is hereby empowered to give on ex parte application, authorize in writing any officer of the Department of National Revenue, together with such member of the Royal Mounted Police or other peace officers as he calls on to assist him and such other persons as may be named therein, to enter and search, if necessary by force, any building, receptacle or place for documents, books, records, papers or things that may afford evidence as to the violation of any provision of this Act or a regulation and to seize and take away any such documents, books, records, papers or things and retain them until they are produced in any court proceedings. (5) An application to a judge under subsection (4) shall be supported by evidence on oath establishing the facts upon which the application is based. 238.(2) Every person who has failed to comply with or contravened subsection 116(3), 127(3.1) or (3.2), 153(1), 227(5), 230.1(1) or 230.1(2), or section 230 or 231 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to (a) a fine of not less than $200 and not exceeding $10,000, or (b) both the fine described in paragraph (a) and imprisonment for a term not exceeding 6 months. ... The Court applied the reasoning in Belgoma and ruled that an individual's privacy interests in connection with this type of inspection were much less than those in Hunter. ...

In addition to these lands the company may hold, for the purposes of its business, and upon the same terms, a lot of land on the water front north of the Intercolonial Round House, Richmond, and not exceeding five acres, provided no tolls or wharfage are charged in connection therewith. ...

In connection with each of the other lots, he assessed the company for the number of feet of the tunnel therein, and on the lot with the outlet he included the surge chamber. ... For the reasons already given in connection with the Bridge River Power Company, this contention cannot prevail. ...

He allowed: Out of pocket expenses to the date of trial, agreed upon,   $      13,801.53   Loss of salary to date of trial                        33,800.00 Additional expenses for upkeep of son............................................................                 600.00   Expenses of appointing Committee.................................................................                 529.00   Estimated hospital expenses for 5 years from date of trial           20,075.00   Estimated medical ’ expenses for 5 years from date of trial             2,600.00   Estimated loss in connection with options to purchase stock           18,590.00   The present value at the date of the trial of Jennings ’ loss of salary for the ensuing 5 years after deducting estimated income tax from gross earnings..............................................................................................................................         104,000.00   Loss of enjoyment of life.....................................................................................             2,000.00   These items total $195,995.53, but apparently there was some correction not appearing in his reasons as the total arrived at by the learned trial judge was $195,795.53. ... In the circumstances of this case particularly in view of the evidence of Jennings ’ good record and high standing in the company of which he was a vice-president and of his normal life expectancy [Page 543] mentioned above, I do not think that any substantial amount should have been deducted by reason of the other contingencies referred to by MacKay J.A. in connection with this item. ...

(e) If my wife shall cease to occupy Castle Frank as her home for any of the reasons aforesaid, I desire my said Trustees to raise out of my general estate the sum of Seventy-five Thousand Dollars ($75,000), which sum will enable her, if she so desires, to purchase or build or otherwise provide a suitable house for herself, including the necessary land in connection therewith, and to pay the said sum to my wife as soon as conveniently may be after she shall inform my Trustees of her desire to give up her occupation of Castle Frank; the said sum of Seventy-five Thousand Dollars ($75,000) is intended to be an absolute gift to my wife, and she shall not be obliged, unless she wishes to do so, to expend that sum or any part of it, in purchasing, building or otherwise acquiring any residence; the receipt of my wife therefor shall be an absolute discharge of my Trustees for the payment of the said sum of Seventy-five Thousand Dollars ($75,000). ...

They import such meanings as “in relation to”, “with reference to” or “in connection with”.  The phrase “in respect of” is probably the widest of any expression intended to convey some connection between two related subject matters.   83                                In the case at bar, the offence imputed to the appellant consists in having made false statements contrary to ss. 95 and 153(a) and (c) of the CA.  ...

In this connection he approved at page 1056 (Q.A.C. 216) the reasoning by which the Superior Court judge arrived at the latter conclusion, namely;...under the rules of interpretation, tax legislation must be interpreted so as to achieve its purpose, general taxation being the rule and exemption, the exception: any tax exemption, like any exception, must therefore be interpreted restrictively. ... In this connection, as I noted earlier, the legislation at issue makes it clear that the intent of the legislature was to promote efficiency in the operation of hospital laundries. ...

The other sections of the 1936 Act referred to in section 22 thereof are concerned with matters of an entirely different nature but reading section 22 of the 1936 Act in connection with the whole of section 19 of the Income War Tax Act as enacted in 1936 and with the other provisions of the Income War Tax Act, I conclude that the ‘‘income’’ mentioned in section 22 refers (as applicable to section 11) to the income of the taxpayer. ... Therefore, as the distribution in connection with the sale of the Security Loan & Savings Company did not take place until 1937, section 22 of the Act of 1936 should be disregarded for the purposes of this appeal. ...

Further, all the work in connection with this fund is to be performed by The Royal Trust Co. as trustee. ... There is nothing to be performed in connection with this trust by the ‘‘Burns Memorial Trust’’, nor in there a body or entity which could be described as an institution styled the ‘‘Burns Memorial Trust’’. ...