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In that case the Supreme Court concluded that: (a)      the Act is essentially a regulatory measure; (b)      s. 231(3) (the predecessor of s. 231.2(1)) is not criminal or quasi-criminal law; (c)      application of that subsection constitutes a seizure since it infringes the individual"s expectations of privacy; (d)      only unreasonable seizures contravene s. 8 of the Charter of Rights and Freedoms; (e)      seizure in an administrative and regulatory context must be distinguished from seizure in a criminal or quasi-criminal situation; (f)      in a taxation system based on the principle of self-reporting and self-assessment, the Minister of National Revenue has to have broad powers to audit taxpayers' returns and inspect records which may have been used to prepare those returns; (g)      the Minister of National Revenue must be able to exercise these powers whether or not he has reasonable grounds to believe that a particular taxpayer has breached the Act; (h)      s. 231(3) provides the least intrusive means by which effective monitoring of compliance with the Act can be carried out; and (i)      the taxpayer's privacy interest with regard to documents which may be relevant in income tax returns is relatively low in relation to the Minister. [4]      In our opinion, it is not a serious argument for the appellants to say that a requirement to provide documents or information, like the one at bar, infringes the constitutional provisions of ss. 7 and 8 of the Charter when that requirement is made as part of a genuine administrative investigation for the purpose of recovering money owed and with a real objective of collecting information in that connection. ...

A-760-95 (F.C.A.)) [11]      So too, where investment income is at issue, it must be viewed in relation to its connection to the Reserve, its benefit to the traditional Native way of life, the potential danger to the erosion of Native property and the extent to which it may be considered as being derived from economic mainstream activity. ...

RENTER'S ADDITIONAL OBLIGATIONS                                  ...                                   4.8      Renter agrees to indemnify and hold harmless [On-Guard or Sentinel] and its directors, officers, agents, and employees from and against any and all claims, losses, costs (including legal costs on a Solicitor and his client basis), liabilities, damages or expenses which [On-Guard or Sentinel] or its directors, officers, agents or employees may suffer or incur as a direct or indirect result of the failure to the Renter to perform or observe any of the Renter's obligations under this Agreement or arising from or in connection with the use of the Unit or anything done in the Unit or the Premises by Renter or its agents, employees or invitees.                  ...

Directions (12) Where any question arises as to the course to be followed in connection with anything done or being done under this section and there is no direction in this section with respect thereto, a judge may give such direction with regard thereto as, in the opinion of the judge, is appropriate.   ...

It is noteworthy that the reported cases in connection with subsection 15(2) involve a direct loan of money by a corporation to the shareholder (see, for example: Lavoie v. ...

HALLATT                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                        REASONS FOR JUDGMENT OF THE COURT                                                  (Delivered from the Bench at Toronto,                                                            Ontario, on March 11, 2004) SEXTON J.A. [1]                 The Appellants are husband and wife and are in the same position for tax purposes in connection with their respective appeals. ...

Rather, it dated back to the Income Tax Act, s. 178(2) (repealed), which had provided "all reasonable and proper costs" of the taxpayer in connection with an appeal to this Court by the Minister of National Revenue (hereafter, the Minister) addressing taxes not exceeding $10,000.00. ...

Whether the proposed representative has a connection to the corporation. ...

As a result, the subjective intention or thought process of a director cannot be used as evidence of resignation: [13] A director’s belief that they have resigned has no correspondence or connection to the underlying purposes of subsection 121(2) of the OBCA and its emphasis on an objectively verifiable communication of a resignation to the corporation. ...

It was never made clear to me who in fact incurred the expenses (no receipts, no financial records, nor any materials in connection with the construction were provided), but given how I intend to dispose of this case, it is irrelevant. [3]               In October 2006, while under construction, there was a fire at the Abbey Drive property, caused by arson. ...