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Where information concerning the costs of a railway company or other information that is by its nature confidential is obtained from the company by the Commission in the course of any investigation under this Act, the information shall not be published or revealed in such a manner as to be available for the use of any other person, unless in the opinion of the Commission the publication is necessary in the public interest. 358. (1) The Commission may, by notice served on any railway, telegraph, telephone or express company or any officer, servant or agent of the company, require it, the officer, servant or agent to furnish the Commission, at or within any time stated in the notice, with a written statement or statements showing in so far, and with such detail and particulars, as the Commission requires. (3) Any information furnished to the Commission by any return, or any evidence taken by the Commission in connection therewith, shall not be open to the public, or published, but shall be for the information of the Commission only. (5) The Commission may authorize any part of the information obtained by it to be made public when, and in so far as, there may appear to the Commission to be good and sufficient reasons for so doing, 18. (2) A party who is unable or unwilling to provide a full and adequate response to an interrogatory shall (c) where the party contends that the information sought is of a confidential nature, provide a response that sets out the reasons therefor as required by subsection 19(2), and file with the Secretary a copy of the response provided. 19. (1) Where a document is filed with the Commission by a party in relation to any proceeding, the Commission shall place the document on the public record unless the party filing the document asserts a claim of confidentiality at the time of such filing. (5) Where a claim for confidentiality is made in connection with a document that has not been filed by a party, the Commission may require the party to file the document and, after the document has been filed, the document shall (a) be reviewed by the Commission in confidence; and (b) be dealt with as provided in subsection (10) or (11), whichever is applicable. (10) Where the Commission is of the opinion that, based on all the material before it, no specific direct harm would be likely to result from disclosure, or where any such specific direct harm is shown but is not sufficient to outweigh the public interest in disclosing the document, the document shall be placed on the public record. ...

Section 241 reads as follows: (1) Except as authorized by this section, no official shall (a) knowingly provide, or knowingly allow to be provided, to any person any taxpayer information: (b) knowingly allow any person to have access to any taxpayer information; or (c) knowingly use any taxpayer information otherwise than in the course of the administration or enforcement of this Act, the Canada Pension Plan or the Unemployment Insurance Act or for the purpose for which it was provided under this section. (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. (3) Subsections (1) and (2) do not apply in respect of (a) criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under any Act of Parliament; or (b) any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan or the Unemployment Insurance Act or any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty. ... Extract Income Tax Act- section 241-Subsection 239(2.2) 241(1) Except as authorized by this section, no official or authorized person shall (a) knowingly communicate or knowingly allow to be communicated to any person any information obtained by or on behalf of the Minister for the purposes of this Act or the Petroleum and Gas Revenue Tax Act, (b) knowingly allow any person to inspect or to have access to any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act or the Petroleum and Gas Revenue Tax Act, (c) knowingly use, other than in the course of his duties in connection with the administration or enforcement of this Act or the Petroleum and Gas Revenue Tax Act, any information obtained by or on behalf of the Minister for the purposes of this Act or the Petroleum and Gas Revenue Tax Act. 241(10) in this section, (a) “official” means any person employed in or occupying a position of responsibility (i) in the service of Her Majesty in right of Canada or a province, or (ii) in the service of an authority engaged in administering a law of a province similar to the Pension Benefits Standards Act, 1985, or any person formerly so employed or formerly occupying a position therein; (b) “authorized person” means any person engaged or employed, or formerly engaged or employed, by or on behalf of Her Majesty in right of Canada or a province to assist in carrying out the purposes and provisions of this Act or the Petroleum and Gas Revenue Tax Act. 239(2.2) Every person (a) who contravenes subsection 241(1), or (b) to whom information has been provided pursuant to subsection 241(4) and who knowingly uses, communicates or allows to be communicated such information for any purpose other than that for which it was provided, is guilty of an offence and is liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both such fine and imprisonment. ...

Simon commenced an action against Her Majesty the Queen seeking a declaration that he has no “effective debt” owed in connection with his immigration sponsorship of his first wife (Ms. ... Simon, as part of a judicial review application, sought an order and declaration that he owes no debt in connection to his first immigration sponsorship. ...

., 2015 FCA 52 at paragraphs 3 to 6.] and therefore as a general proposition it is the facts directly or indirectly [Footnote: One example of a fact that is indirectly relevant is a fact that is relevant to credibility.] relevant to that core issue that may be explored in an oral examination for discovery. [26] With respect to the degree of connection that is required by the phrase “relevant to any matter in issue in the proceeding”, [Footnote: Subsection 95(1).] in Lehigh the Federal Court of Appeal states at paragraph 34: The jurisprudence establishes that a question is relevant when there is a reasonable likelihood that it might elicit information which may directly or indirectly enable the party seeking the answer to advance its case or to damage the case of its adversary, or which fairly might lead to a train of inquiry that may either advance the questioning party’s case or damage the case of its adversary. [27] Recently, in Madison Pacific Properties Inc. v. ... More precisely, questions that constitute a fishing expedition are not proper questions either because they are overly broad and/or an abuse of the discovery process or because they have no connection to the matters in issue in the proceeding, or both. ...

The Appellants argue that the right of setoff arises when there is a mutuality of parties and a connection between the claims made by each. [2] This right was described by Middleton J. as follows: [3] There is, however, another equity which has sometimes been called ‘set-off but which does not in any way depend upon the statute, which arises when the claims are upon the same contract or are so interwoven by the dealings between the parties that the Court can find there has been established a mutual credit, or an agreement, express or implied, that the claims should be set one against the other. ... Without such connection, an equity to set-off will not necessarily be granted, an intention to liquidate a debt by the other would have to be found (see s. 130, Canadian Encyclopaedic Digest (Western) 3rd edition, Debtor and Creditor). ...

The Appellant has failed to establish any connection between these expenses and the Barcrest sale. ... Minister of National Revenue (1985), 85 D.T.C. 455 (T.C.C.). 27 27(1985), 85 D.T.C. 272 (T.C.C.), at 274. 28 28(1995), 96 D.T.C. 1686 (T.C.C.), at 1689 29 Paragraph 54(g)(iii)- Income Tax Act 30 Exhibit R-16- Appellant’s accountants calculations. 31 Exhibit R-16- page 2. 32 Exhibit R-16- page 2 33 Exhibit R-7- Letter dated April 27, 1989 from Helson Kogon to the Appellant enclosing statements setting out the amounts received and paid out in connection with the purchase and sale of Barcrest and the Nowak farm 34 l‘he Appellant’s testimony with respect to Furlong’s involvement is inconsistent, if not contradictory. ...

Exhibit R-8 is reproduced below to show the connection between these transactions and the basis of the reassessment on this point. ... Ultimately therefore, for the taxation year 1969, the Board determines that the Minister has established his right to reassess on at least the evidence presented in connection with the “Astlett purchase’’. ...

Merrick George Holden of the Village of Lac du Bonnet in Manitoba, president of the plaintiff company, gave a brief outline of his and the company’s experience in connection with wild rice. ... These are two forms of receipt drawn up in connection with the transaction, and apparently intended to comply with the requirement of clause 5 of the agreement of March 27, 1970. ...

I direct that my said Executors shall, except as hereinafter especially provided out of the capital moneys of the residue of my estate which shall come into their hands pay any and all succession duties, estate taxes and inheritance taxes that may be payable in connection with any gift or benefit given by me either in my lifetime or by survivorship or by any clause of this my Will or any codicil thereto or in connection with any insurance on my life, and whether such duties and taxes be payable in respect of estates or interests which fall into possession at my death or at any subsequent time, and I hereby authorize my said Executors to pay any such duties or taxes prior to the due date thereof or to commute the duty or tax on any interest in expectancy. ...

And, it contains an admission concerning the reassessment for the 1969 taxation year and adds, “That the Plaintiff was also assessed for his 1970 and 1971 taxation years in connection with the same transaction”. ... Mr Ward: I reserve until 1 find out what connection there might be amongst the various subparagraphs in which there might be more clarity, as to your answer as to what! ...