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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 ... 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.       ...

It is apparent from the analysis of Exhibit S.3, that: (1) On the execution of the Deed the Donor, in specific terms, “completely and irrevocably’’ divested himself of the ownership of the securities. (2) The Donor did not reserve to himself, in whole or in part, the control or administration of the Trust Property or any part thereof. (3) There is no provision comparable to the one mentioned above in connection with the Bourque case. (4) The only contingency in which the Donor might have derived any benefit from the property would have been the case of the predecease of his daughter without issue and without leaving any relevant testamentary direction; in which event he would have received a share as one of her legal heirs. ... In this connection, reference may be made to article 818 C.C., which reads as follows: " " Fathers and mothers, and other ascendants, relations in general, and even strangers, may, in a contract of marriage, give to the future consorts or to one of them, or to the children to be born of their marriage, even with substitution, the whole or a portion of their present property, or of the property they may leave at their death, or of both together.” (2) The Donor, intervening in the Marriage Contract, "‘makes a gift to his daughter in advancement of her share in his succession and to any child or children who may be born of her the future wife accepting thereof for herself and them of the sum of TWENTY-FIVE THOUSAND DOLLARS which he promises and obliges himself forthwith to pay to the Trustee hereinafter named to be held by it the said Trustee and its successors in the Trust for the following purposes: The payment so to be made may be made either in money or in securities the securities and the value thereof to be designated by the said Donor. ’ ‘ It is admitted by the parties that securities to the amount of the gift were actually delivered to the Trustee partly on the 26th and partly on the 28th December, 1928. (3) The "purposes’’ are enumerated in clauses numbered (1) to (3) in the intervention. ...

Attorney-General for British Columbia [20], the Judicial Committee, dealing with the statutory stipulation of a timber licence under the British Columbia Crown Lands Act, which provided that this licence is issued and accepted on the understanding that no Chinese or Japanese shall be employed in connection therewith, held that, by reason of the Japanese Treaty Act, 1913, enacted by the Dominion Parliament, the stipulation as regards Japanese was void; but that it must prevail as regards the employment of Chinese. ... No deputy head, officer, clerk or employee in the civil service shall be debarred from voting at any Dominion or provincial election if, under the laws governing the said election, he has the right to vote; but no such deputy head, officer, clerk or employee shall engage in partisan work in connection with any such election, or contribute, receive or in any way deal with any money for any party funds. 2. ... Read in connection with the language of s. 3, as they are expressly required to be by the words of reference above quoted from that section, they are the vital provisions which specifically indicate the real incidence and effect of the tax, fixing not only the time or times at which the tax shall be paid and the manner in which it shall be levied and collected, but the particular moneys upon and from and out of which it shall be levied, deducted and paid, and the person (the employer) who shall so levy and deduct it and ultimately pay it to the income tax administrator. ...

In this connection, it is up to Parliament to decide which expenses incurred for the purpose of earning business income should not be deductible, as it has so decided on other occasions.  ... However, the court allowed the deduction of rent and wages, stating, inter alia, at pp. 28-29:   At times the policy to disallow expenses in connection with certain condemned activities is clear....   ... Therefore, federal policy was held to be sufficiently amenable to the deduction despite the possible frustration of state policy.   56                               In this connection, I note that in calculating income, it is well established that the deduction of expenses incurred to earn income generated from illegal acts is allowed.  ...

Its purpose is instead to set up an administrative mechanism for the collection of taxes.   2.The Minister may seize a considerable number of documents whose connection with enforcement of the Act may be tenuous.   3.The Act allows for searches at the premises of third parties who are not the subject of an investigation and who may have been in compliance with the Act.   4.Certain searches took place at the respondents' private homes, not their commercial establishments.   5.Searches involve a greater intrusion into individual privacy than a mere demand for production of documents.   ... Sections 38 and 40 of the Act, as well as s. 39 which authorizes a demand for the production of documents, are directed only at documents the contents of which have some connection with the application of tax legislation to taxpayers.  ... In this connection they note the difficulties associated with gathering information, the credibility of witnesses, even with the recovery of fees, interest and fines, in view of the risks that the corporate vehicle might be altered or cease to exist.  ...

The Minister may seize a considerable number of documents whose connection with enforcement of the Act may be tenuous. 3. ... Sections 38 and 40 of the Act, as well as section 39 which authorizes a demand for the production of documents, are directed only at documents the contents of which have some connection with the application of tax legislation to taxpayers. ... In this connection they note the difficulties associated with gathering information, the credibility of witnesses, even with the recovery of fees, interest and fines, in view of the risks that the corporate vehicle might be altered or cease to exist. ...

This Court has had occasion to underscore the connection between the privacy interest engaged by open courts and the protection of dignity specifically. ... Dignity gives concrete expression to this public order interest because all of society has a stake in its preservation, notwithstanding its personal connections to the individuals concerned. This codification of Sierra Club ’s notion of important public interest highlights the superordinate importance of human dignity and the appropriateness of limiting court openness on this basis as against an overbroad understanding of privacy that might be otherwise unsuitable to the open court context. [69]                          Consistent with this idea, understanding privacy as predicated on dignity has been advanced as useful in connection with challenges brought by digital communications (K.  ...

Bouck in connection with the income of the estate since it is the assessment on that income, paid to her in the year 1944, that is in question. ...

Justice Potter in connection with applications under various Companies Acts where the enquiries were as to “capital which is lost’’, but I am of opinion that, upon a fair reading of all the relevant provisions, the capital losses to the extent mentioned were sustained by the respondent in the years before the 1950 taxation year. ...

In virtue of the arrangement made with the purchaser, appellant incurred no expense in connection with the sales of topsoil made by her. ...