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In the past, this Court has only recognized common law police powers that involve interference with liberty where there has been some connection with criminal activities. ... For example, in Figueiras, the Ontario Court of Appeal said: “If the interference with individual rights bears no rational connection to the duty being performed or is not effective in furthering the police duty, then surely it is not a ‘necessary’ interference” (para. 93). ...

Under the provisions of the Act, tobacco enters perfectly free into the Province; but the consumer is taxed in connection with the consumption of a commodity which is in the consumer’s possession in the Province. ... Perhaps I should in this connection mention s. 7 in addition to the other sections I have referred to. ...

Instead, she was rejecting both the need for a causal connection between a particular expenditure and a particular receipt, and the suggestion that a receipt must arise in the same year as an expenditure is incurred. ... Direct discrimination occurs in this connection where an employer adopts a practice or rule which on its face discriminates on a prohibited ground. ... Conclusion My incursion into section 15 of the Charter was mandated only by my colleague's comments in that connection. ...

(H.), discoverability was used to toll the limitation period until such time as the victim of childhood incest was able to discover “the connection between the harm she has suffered and her childhood history” (p. 35). ... Limitations law permits exceptions grounded in lack of knowledge of the facts underlying the claim and the connection between those facts, the actions of the defendant and the harm suffered by the plaintiff. [241]                       The Métis can make no such claim. ... Nor can they claim that they were unaware of the connection between the length of time that the distribution was taking and the actions of the government, since the trial judge found that the federal government responded to this 1872 complaint by reiterating that the selection and allocation of land was within the sole control of Canada. ...

Hamilton, [1982] 1 All E.R. 1042, at p. 1046, an appellate court "must defer to the judge's exercise of his discretion and must not interfere with it merely on the ground that the members of the appellate court would have exercised the discretion differently".   40       I will consider four issues in connection with Joyal J.'s exercise of discretion pursuant to the adequate alternative remedy principle:   (i)Was it an error for Joyal J. to consider the policy considerations behind the assessment by-laws in determining how his discretion should be exercised?   ... Lippé, supra, Rousseau-Houle J.A., writing for the Court of Appeal, considered (i) the statutory scheme on its face; (ii) the actual appointment terms (at p. 664), financial security (at p. 666), and connection to the executive branch of government (at pp. 668-71) for each of the individual lay members of the Competition Tribunal; and (iii) the administrative policy respecting, inter alia, remuneration of tribunal members (at p. 668).   121              In the human rights context, in MacBain v. ... In finding a reasonable apprehension of institutional bias where there was a direct connection between the Commission as prosecutor and appointment of the tribunal which heard the case, Heald J. noted the importance of both the scheme of the legislation and how that legislation operated in practice (at p. 872):   I think it clear from this passage that in the view of Collier J. a "properly informed person" was one who was knowledgeable about the scheme of the statute and was also knowledgeable as to the way in which that scheme was applied in the processing of the complaint at bar.  ...

Although the charge is attached to the cost of purchasing a building permit, that appears to be for administrative convenience rather than any real connection to the construction of a house.   ... However, in the early 1930s the higher courts were again faced with the issue in a series of cases dealing with the constitutionality of levies imposed by the provinces in connection with marketing schemes.  ... As my colleague La   Forest J. noted in his study of the taxation power under the Canadian Constitution, “ the person who ultimately pays an excise tax may have no other connection with the province benefiting from the tax than that the product was originally produced or manufactured there ” (G. ...

In this connection I would quote some passages from the unanimous judgment of the Court rendered by Martland, J in Cairns Construction Ltd v Government of Saskatchewan, [1960] S.C.R. 619, holding that a builder was liable for sales tax on the price of components incorporated in houses built for a landowner or for resale (at pages 626, 627, 629 and 630): The appellant seeks to distinguish the Conlon decision and that of the Privy Council in Attorney-General for British Columbia v Kingcome Navigation Company Limited, [1934] AC 45, on the grounds that the taxes in question in those cases related to goods purchased for the purpose of consumption by the buyer, tobacco in the Conlon case, fuel oil in the Kingcome case. ...

Of necessity, where the acquisition is made by an agent of the purchaser, the purchaser’s connection to the acquisition transaction and to the question of whether the vendor and purchaser were dealing at arm’s length will require that the agreement between the agent and the purchaser be considered.  ...

  (8) [Permission for earlier disposal] A person required by this section to keep records and books of account may dispose of the records and books of account referred to in this section, together with every account and voucher necessary to verify the information contained therein, before the expiration of the period in respect of which those records and books of account are required to be kept if written permission for their disposal is given by the Minister.   231.1 (1) [Inspections] An authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Act,   (a) inspect, audit or examine the books and records of a taxpayer and any document of the taxpayer or of any other person that relates or may relate to the information that is or should be in the books or records of the taxpayer or to any amount payable by the taxpayer under this Act, and   (b) examine property in an inventory of a taxpayer and any property or process of, or matter relating to, the taxpayer or any other person, an examination of which may assist the authorized person in determining the accuracy of the inventory of the taxpayer or in ascertaining the information that is or should be in the books or records of the taxpayer or any amount payable by the taxpayer under this Act,   and for those purposes the authorized person may   (c) subject to subsection (2), enter into any premises or place where any business is carried on, any property is kept, anything is done in connection with any business or any books or records are or should be kept, and   (d) require the owner or manager of the property or business and any other person on the premises or place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner or manager to attend at the premises or place with the authorized person ...

I agree with his conclusions and reasons and merely add these remarks to emphasize (a) The new Regulation 1201 has the effect of making the decision of this Court in the Home Oil case inapplicable; (b) In view of Section 3 of the Act, referred to above, and generally because a company cannot sell to itself, the practice of Imperial Oil Limited, even if warranted by sound accounting principles, cannot prevail against the rule; (c) In connection with the item of $19,992,588.33 “Unrelated drilling, exploration and other costs’’, while one witness for the company was not certain, I am satisfied that under Section 53 of the Act the company deducted this item in computing its taxable income. ...