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T‑2. [7] Before the Tax Court, the appellant’s principal allegation was that he was unable to file his tax returns for 2017 to 2019, despite the Minister’s request, because in 2017 his home, containing his tax records, was seized in connection with unrelated matters. ...

The Agency Agreement also contains a disposition releasing the Foundation from any liability and expenses in connection with personal injury arising from his work. [33] However, the Agency Agreement also contains various provisions, which show that the Foundation controls various aspects of the activities undertaken by Mr. ...

Costs [48] The Applicant claims costs of this application and has identified four categories of costs that she submits should be awarded to her: (a) $3000.00 in additional Benefits of which she says she was deprived as a result of the Decisions; (b) $75.00 that has been garnished by CRA as a result of amounts owing due to the Decisions; (c) $1000.00 that the Applicant was required to repay to the British Columbia Minister of Finance, related to provincial benefits for which the Applicant lost eligibility as a result of the Decisions; and (d) $334.40 in costs related to filing fees, notarization of documents, and travel, incurred in connection with this application for judicial review. [49] The Respondent has explained that it is not seeking costs of this application, regardless of its outcome. ...

The Minister has also filed affidavit evidence attesting to solicitor-client costs of $819,780 having been incurred in connection with litigation of the six compliance applications. ...

The duty of the Court. is, in my opinion, in all cases the same, whether the Act to be construed relates to taxation or to any other subject, namely to give effect to the intention of the Legislature as that inten- tion is to be gathered from the language employed having regard to the context in connection with which it is employed. ...

Rowell was counsel for the Government in the first action and in his evidence at the trial of this action he said that the Minister. shortly after the case had been fixed for trial, had informed him that certain proposals for settlement had been submitted and had asked him to look into and report upon certain matters in connection with the proposed settlement. ...

Upon the evidence before me it is my opinion that the Refinery is the party liable for the tax, and that generally it has made returns for the tax in connection with the sale transactions in question here, upon the proper basis, and at the proper prices. ...

An agreement between Head and Sterling Royalties Ld. was subsequently entered into, wherein Head agreed to drill the well according to the terms and conditions therein set forth, for which he was to receive as consideration therefor the sum of $30,000, one-half of which, $15,000, was to be paid in cash in monthly instalments, and as to the balance the agreement provided: The remaining balance, namely, Fifteen thousand ($15,000) Dollars, is to be paid out of the sale of production at the rate of Two thousand ($2,000) Dollars per month, but not to exceed forty per cent (40%) of the net production coming to the Owner after the payment of all royalties in connection with the said wells. ...

The policy further provides:— It is further agreed that when the first instalment under this policy becomes due, as above, the person or persons legally entitled to receive said first instalment shall have the option of commuting all instalments into a single cash payment of Seventy-one Thousand Four Hundred Dollars and the payment of this amount shall completely discharge the Company from all liability in connection with this contract; provided always that this option cannot be exercised by the beneficiary or payee unless the owner shall have filed with the Company a written request to that effect, or shall have so expressed his desire by will. ...

It is suggested that in applying the provisions of these sections a difficulty arises by virtue of section 66:— Subject to the provisions of this Act, the Exchequer Court shall have exclusive jurisdiction to hear and determine all questions that may arise in connection with any assessment made under this Act and in delivering judgment may make any order as to payment of any tax, interest or penalty or as to costs as to the said Court may seem right and proper. ...