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Paroian, [1980] C.T.C. 131, at p. 138, Morden J.A. of the Ontario Court of Appeal states the same rule in connection with the federal Income Tax Act  : The function of the judge is the most important safeguard. ...

In this connection, I would refer to what Cartwright, J. (as he then was) said in North Bay Mica Co. ...

Clause IV of the will is summarized in the stated case as follows: IV I GIVE DEVISE AND BEQUEATH the remainder of my property and estate of every nature and kind and wheresoever situate to my Trustees upon the following trusts, namely: (1) To pay my just debts, funeral and testamentary expenses and all succession duties, estate and inheritance taxes that may be payable in connection with any gift or benefit given by me to any persons either in my lifetime or by survivorship or by this, my Will or any codicil thereto, it being my intention that all such debts, expenses, duties and taxes shall be paid out of my general estate so that all benefits and dispositions given or made by me in my lifetime or by my Will shall be free and clear therefrom. (2) As soon as possible after my death to pay the following legacies: (3) (a) To pay to my daughter, Mary Daintry Cole, the sum of Three Hundred Thousand Dollars ($300,000.) or, at her option, to transfer to her stocks and securities of equivalent value for the whole or part of the same sum. (4) To pay and transfer all the rest and residue of my estate to F. ...

It is of some significance to note in this connection that the lands were entered in the books of the company in an account under the heading ‘‘ Land for Resale’’. ...

The sale and transfer included all debts due to the suppliant in connection with the business. ...

John or the Vancouver company and from making any finding or report to the Attorney-General in connection therewith on the ground that he had not given notice to St. ... Davis, J. said, at page 452: “Fundamentally, the investigator in this case was an administrative officer, and the machinery set up by the statute was administrative for the purpose of enquiring as to whether or not fraudulent practices had been or were being carried on in connection with the sale of the securities of the Wayside Company. ’ ’ In the present case, I am in agreement with my brother Abbott in holding as did Hyde and Montgomery, J J. that this investigation is a purely administrative matter which can neither decide nor adjudicate upon anything. ...

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. ...

Its indebtebdness to the bank had increased, it had sold its real property and applied the proceeds towards the bank loan, it had taken a lease-back of the real estate and in that connection gave a chattel mortgage on the company’s equipment to the landlord. ... And the payment of fees to you in connection with the guarantee was incidental and secondary thereto to that primary purpose? ...

These sections provide: 221. (1) The Governor in Council may make regulations … (d) requiring any class of persons to make information returns respecting any class of information required in connection with assessments under this Act, … 233. ... These considerations do not apply to demands made to classes of persons for specific kinds of information required in connection with assessments generally. ...

There is no necessary connection between s. 56 and s. 132, since the Minister may exact penalties under s. 56 (extrajudicially so to speak, although subject to taxpayer challenge) without summary conviction proceedings being taken under s. 132. A connection arises however between s. 56 and s. 132(3) when there has been a conviction under s. 132(1)(d) and the Minister was also disposed to assess a penalty for the same conduct as expressed in s. 56(1). ...