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See, in this connection, the decision of the Federal Court of Appeal in Hiwako Investments Limited v The Queen, [1978] CTC 378; 78 DTC 6281. ...

The Queen, [1983] 2 S.C.R. 594; 4 D.L.R. (4th) 577, where it was held, in connection with the review of a wiretap authorization, that: (1) A second judge has the power to discharge or dissolve the ex parte order of another judge of the same court. (2) Except in special circumstances (such as where he acts by consent, or by leave of the first judge, or where the first judge is not available) the second judge should not exercise that power. (3) If the second judge does hear the matter, he should do so de novo as to both the law and facts involved. (4) The reviewing judge must not substitute his discretion for that of the authorizing judge. ...

Additional encouragement will be provided to taxpayer’s in respect of drilling costs in excess of $5 million incurred in connection with an exploratory well. ...

Fees or other costs incurred in connection with the proposed acquisition of capital assets when acquired, are to be classed as eligible capital expenditures if the assets are not in fact acquired, perhaps because of an abandonment of the business ...

What is required is a logical connection between the “what”-- the verdict-- and the “why”-- the basis for the verdict. ...

Snow had few residential connections to Canada at this point and ceased to be a Canadian resident at that time ...

The Province did not appeal from the order of June 4, 1957; and in the final apportionment by this Court of the compensation, as between the appellant and the City, the only variations from the final decision made in that connection by Judge Pottier on April 27, 1959, were to award the City $96,240 rather than $50,000 allowed by Judge Pottier, and to strike out the allowance for compulsory taking. ...

Subsections (1) and (2) of section 231 are as follows: (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 (l)(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. ...

" She also found from the record before her that the alleged connection between the services rendered and the dividends issued had not been established with the result that it was not necessary to determine, for the purposes of section 160, whether the work presumably performed could constitute valuable consideration for the issuance of dividends. [5]       The applicants did not satisfy us that this decision of the Tax Court of Canada was vitiated by an error in law and that the findings of fact the Court drew from the evidence were unreasonable. [6]       For these reasons, despite the laudable efforts of Mr. ...

Paragraph 248(1)(a) describes personal or living expenses as follows: 248. (1) In this Act, "personal or living expenses" includes (a) the expenses of properties maintained by any person for the use or benefit of the taxpayer or any person connected with the taxpayer by blood relationship, marriage or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit, Considering the evidence in its entirety, I find that the plaintiff's tree farm operation on the Orangeville property was a sideline business for which there was a reasonable expectation of profit realization in the future. ...