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Marc Lalonde, on April 19, 1983, filed a notice of a ways and means motion ("the notice of motion") in connection with his budget in which he announced that as of October 1, 1984, the federal sales tax ("FST") on building materials and equipment destined for buildings would increase from 5% to 6%. [40]            Unfortunately, on July 9, 1984, Parliament was dissolved and a general election called for September 4, 1984, even before the bill giving effect to the notice of motion could be adopted. [41]            Pomerleau bid on six DCC calls for tenders between July 11 and September 13, 1984, based on a 5% FST. [42]            On September 27, 1984, the new Minister of Finance, Michael Wilson, announced that he would be tabling in the House of Commons legislation authorizing an increase in the FST to 6% effective October 1, 1984. [43]            The DCC demanded that Pomerleau submit a price reflecting a 6% FST, relying on the public notice given by Hon. ... That notice simply mentions the memorandum of understanding establishing a process to harmonize the FST with the PST in the distant and unforeseeable future. [55]            Further, the April 1996 notice mentioned that the Minister had tabled a notice of a ways and means motion, but this was not in connection with the HST, it concerned 100 or so changes to the GST. ...

She audited about three quarters of the Applicants. [7]                Apparently because of the connection between 1998 tax loss arrangements and 1999 tax returns, Ms. ... But it's logical to assume that they looked at the information that was provided to them, saw a connection and said, right, we had- we had a meeting and they said, write up what you know. ...

    (2) Notwithstanding any other Act of Parliament or other law, no official shall be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information. 241. (1) Sauf autorisation prévue au présent article, il est interdit à un fonctionnaire:   a) de fournir sciemment à quiconque un renseignement confidentiel ou d’en permettre sciemment la prestation;   b) de permettre sciemment à quiconque d’avoir accès à un renseignement confidentiel;   c) d’utiliser sciemment un renseignement confidentiel en dehors du cadre de l’application ou de l’exécution de la présente loi, du Régime de pensions du Canada, de la Loi sur l’assurance-chômage ou de la Loi sur l’assurance-emploi, ou à une autre fin que celle pour laquelle il a été fourni en application du présent article ... In addition, the Act specifies similar penal consequences for the breach of privacy concerning a social insurance number (SIN), at subsection 239(2.3). 239 (2.3) Every person to whom the Social Insurance Number of an individual or to whom the business number of a taxpayer or partnership has been provided under this Act or a regulation, and every officer, employee and agent of such a person, who without written consent of the individual, taxpayer or partnership, as the case may be, knowingly uses, communicates or allows to be communicated the number (otherwise than as required or authorized by law, in the course of duties in connection with the administration or enforcement of this Act or for a purpose for which it was provided by the individual, taxpayer or partnership, as the case may be) is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both. 239 (2.3) Toute personne à qui le numéro d’assurance sociale d’un particulier ou le numéro d’entreprise d’un contribuable ou d’une société de personnes est fourni en application de la présente loi ou d’une disposition réglementaire, ainsi que tout cadre, employé ou mandataire d’une telle personne, qui, sciemment, utilise le numéro, le communique ou permet qu’il soit communiqué (autrement que conformément à la loi ou à l’autorisation donnée par le particulier, le contribuable ou la société de personnes, selon le cas, ou autrement que dans le cadre de fonctions liées à l’application ou à l’exécution de la présente loi) sans le consentement du particulier, du contribuable ou de la société de personnes, selon le cas, commet une infraction et encourt, sur déclaration de culpabilité par procédure sommaire, une amende maximale de 5 000 $ et un emprisonnement maximal de 12 mois, ou l’une de ces peines ...

  [47]            This case is extremely complex, and the ramifications and the connections between each actor are very difficult to establish given the many real estate transactions.   ...   [66]            The respondents submit that although there are family connections between them, this reality cannot lead the Minister to believe that said transactions are irregular or create doubt of such magnitude that it would warrant reasonable apprehension that the respondents would squander their assets. ...

  [56]            When read as a whole, these provisions show that there is a connection between the abuse of authority and the Commission’s responsibility to appoint a person who meets the essential qualifications; however, this connection is not clearly established, and an analysis of the PSEA is necessary to understand the obligations of the manager and the assessment board ...

In his 1992 and 1993 tax returns, he claimed tax deductions of $9,600 and $12,000 in connection with those shares. ... Finally, he stated that other interrelated files were to be submitted shortly by counsel in connection with a collective request for the cancellation of interest. ...

Canada (National Revenue), 2013 FC 1219 Date: 2013 1205 Dockets: T-437-12 T-967-12   Citation: 2013 FC 1219 Ottawa, Ontario, December 5, 2013 PRESENT:    The Honourable Madam Justice Mactavish Docket: T-437-12   BETWEEN: GENERAL MOTORS OF CANADA LIMITED   Applicant And MINISTER OF NATIONAL REVENUE   Respondent Docket: T-967-12   AND BETWEEN: RICHARD SZYMCZYK   Applicant And MINISTER OF NATIONAL REVENUE   Respondent   REASONS FOR JUDGMENT AND JUDGMENT [1]                For over 25 years, General Motors of Canada Limited (GMCL) calculated the value of the taxable benefits received by certain of its senior employees in connection with the use of company cars in accordance with a formula that had been agreed to by Revenue Canada Taxation in 1982 (“the 1982 formula”) ... Szymczyk had received in connection with his use of company cars, the Minister’s conduct cannot serve to relieve him of his statutory obligation to pay: Webster v. ...

Lewis Chipman [14] Further, all the work in connection with this fund is to be performed by the Royal Trust Company as trustee. ... There is nothing to be performed in connection with this trust by the “Burns Memorial Trust”, nor is there a body or entity which could be described as an institution styled the “Burns Memorial Trust”. ...

The other sections of the 1936 Act referred to in section 22 thereof are concerned with matters of an entirely different nature, but, reading section 22 of the 1936 Act in connection with the whole of section 19 of the Income War Tax Act as enacted in 1936 and with the other provisions of the Income War Tax Act, I conclude that the "income" mentioned in section 22 refers (as applicable to section 11) to the income of the taxpayer. ... Therefore, as the distribution in connection with the sale of the Security Loan & Savings Company did not take place until 1937, section 22 of the Act of 1936 should be disregarded for the purposes of this appeal. ...

Section 231 reads in part as follows:       231. (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 ... The court applied the reasoning in Belgoma and ruled that an individual's privacy interests in connection with this type of inspection were much less than those in Hunter.       ...