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On the other hand, however, “the courts have been disinclined to restrict the right to contract, particularly when that right has been exercised by knowledgeable persons of equal bargaining power”. 35 While an overly broad restraint on an individual's freedom to compete will generally be unenforceable, the courts must recognize and afford “reasonable protection to trade secrets, confidential information, and trade connections of the employer.”… 36 … But how is a court to determine whether any given restrictive covenant is “reasonable”? ... There are potentially a number of factual elements – the purpose of the payments, the business carried on by CIBC, the factual connection or absence of a factual connection between the two – that might have been the subject of factual assumptions made by the Minister in reaching the conclusion that the income earning purpose in paragraph 18(1)(a) was not met. ...

Elavon will provide MSP with access to the approved form of merchant application and copies of the Merchant Agreements (currently comprised of “Terms of Service” and “Merchant Operating Guide”) that must be provided to all merchants in connection with the services offered.   2.5   Ownership of Referred Merchants. ... “Program Standards” means the credit criteria, standards and policies and procedures established by First Data, to be used by ISO in connection with the solicitation of prospective Merchants and other policies, procedures, fines and penalties established by First Data, that are designed to promote Merchant satisfaction, to preserve relationships with existing Merchants, to facilitate the growth of the Program, and to ensure the financial safety or soundness of First Data and its Program. ... (c) ISO shall obtain such information and take such action as First Data may from time to time reasonably require in connection with their processing of prospective Merchants, including:   (i) Fully complete and submit, to First Data, a Merchant Application for each Merchant;   (ii) Implement and document procedures to verify that each Merchant conducts or intends to conduct a bona fide business operation, including Merchant identification verification and due diligence with respect to Merchant’s facilities, equipment, inventory and any required business licenses/permits. ...

The Supreme Court asserted that the phrase “is probably the widest of any expression intended to convey some connection between two related subject matters”. [51] In addition, I find that the use of the word “pour” in the French version does not require a restrictive interpretation. ... They import such meanings as ‘in relation to’, ‘with reference to’ or ‘in connection with’. The phrase ‘in respect of’ is probably the widest of any expression intended to convey some connection between two related subject matters.”). ...

These four individuals had previously not been directors of MMV; however, Paul Amirault had been an officer of MMV from 2004 to 2009 and a former shareholder of MMV. f) Prepping the Board and Officers and Settling the Debts [22]   In December 2010, MMV Financial signed indemnity agreements with each member of MMV’s board of directors, indemnifying them against all liabilities and costs in connection with their duties as a member of the board. [23]   On December 21, 2010, 7733704 Canada Inc. (“773”) was incorporated under the Canadian Business Corporations Act, RSC 1985, c. c-144 (the “ CBCA ”) and subscribed for 17 common shares (one less than the 18 shares previously outstanding) in MMV. 773 is a wholly owned subsidiary of MMV Financial. ... In 1919, the Income War Tax Act was amended to prohibit the deduction of losses that were not incurred in connection with the taxpayer’s “chief business, trade, profession or occupation” against income therefrom, and losses were not permitted to be carried forward or back [15]. ... [Emphasis added] [82]   Similarly, the Canadian Tax Reporter mentioned the following regarding these changes [23]: Section 27(5) was introduced in 1958 and was amended in 1963 to refer to control rather than to a stipulated percentage of shares in connection with acquisitions after June 13, 1963. ...

(e) It is in the public interest that employees of the Department of National Revenue be able to divulge information in confidence and receive legal advice in confidence in connection with their enforcement of the Income Tax Act. ... It exists to ensure the full and frank disclosure by the client to the solicitor of all information required to enable the latter to gave informed advice to the former in connection with ongoing or pending litigation. ... That decision highlights the fact that although the two “privileges” may both be invoked in connection with the same document or communication, they must be considered and applied separately, each according to its own rules, and not as adjuncts of one another. ...

Following which, Iacobucci J. added at page 733 (C.T.C. 57): In making this statement, and in proceeding to discuss an interpretation bulletin reference to the "income-earning process" (at pages 189-90 (C.T.C. 301)), Wilson J....was rejecting both the need for a causal connection between a particular expenditure and a particular receipt, and the suggestion that a receipt must arise in the same year as an expenditure is incurred. ... It was in the context of speaking to this "purpose" test that Iacobucci J. rejected both the need for a causal connection between a particular expenditure and a particular receipt and the suggestion that a receipt must arise in the same year as an expenditure is incurred. ... The trial judge erred in relying on the statement made by Iacobucci J. in Symes (where he says that Wilson J. rejected "both the need for a causal connection between a particular expenditure and a particular receipt, and the suggestion that a receipt must arise in the same year as an expenditure is incurred") (Symes, supra, at page 733 (C.T.C. 57; D.T.C. 6013), so as to make it a rule applicable to the case at bar. ...

The Minister may seize a considerable number of documents whose connection with enforcement of the Act may be tenuous. 3. ... Sections 38 and 40 of the Act, as well as section 39 which authorizes a demand for the production of documents, are directed only at documents the contents of which have some connection with the application of tax legislation to taxpayers. ... In this connection they note the difficulties associated with gathering information, the credibility of witnesses, even with the recovery of fees, interest and fines, in view of the risks that the corporate vehicle might be altered or cease to exist. ...

The Minister may seize a considerable number of documents whose connection with enforcement of the Act may be tenuous. 3. ... Sections 38 and 40 of the Act, as well as section 39 which authorizes a demand for the production of documents, are directed only at documents the contents of which have some connection with the application of tax legislation to taxpayers. ... In this connection they note the difficulties associated with gathering information, the credibility of witnesses, even with the recovery of fees, interest and fines, in view of the risks that the corporate vehicle might be altered or cease to exist. ...

This Court has had occasion to underscore the connection between the privacy interest engaged by open courts and the protection of dignity specifically. ... Dignity gives concrete expression to this public order interest because all of society has a stake in its preservation, notwithstanding its personal connections to the individuals concerned. This codification of Sierra Club ’s notion of important public interest highlights the superordinate importance of human dignity and the appropriateness of limiting court openness on this basis as against an overbroad understanding of privacy that might be otherwise unsuitable to the open court context. [69]                          Consistent with this idea, understanding privacy as predicated on dignity has been advanced as useful in connection with challenges brought by digital communications (K.  ...

The respondent alleged that the applicants, a corporation and its president, made false returns, evaded the payment of tax, and understated income in their returns in the 1983, 1984, and additionally in the president's case, 1985 taxation years, in connection with transactions relating to the sale of real property. There were two main issues: (1) whether the respondent had established a prima facie case of fraud which displaced the claimed privilege, and whether the documents in question lost any privilege by reason of their connection or relevance to the alleged fraud; and (2) whether certain of the documents, which contained statements of account for legal fees and disbursements were privileged, and if so, whether the privilege was displaced by association with the alleged fraud. ... The next step is to consider the documents to determine if they have lost any privilege by reason of their connection or relevance to the alleged fraud. ...