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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. ...

This generally means the ability, through the ownership of shares, to elect the majority of the board of directors (Duha Printers at para. 36). [45] In order for multiple shareholders to collectively exercise de jure control of a corporation, there must be a sufficient common connection between them, such as in a voting agreement, an agreement to act in concert, or business or family relationships (Silicon Graphics Ltd. v. ... The Tax Court also rejected the submission that the change in shareholders post-IPO was relevant because there likely was no common connection among the public shareholders. [54] The Tax Court went on to conclude that there was no attempt to disguise what rights Matco had and that Matco simply did not have effective control over the Respondent or need such control to make the arrangement work. ... Canada held that “simple ownership of a mathematical majority of shares by a random aggregation of shareholders in a widely held corporation … without a common connection does not constitute de jure control as that term has been defined in the case law.” 11 [106] Subsection 111(5) is part of group of specific rules in subsections 111(4) to (5.3) that limit the carry-forward of non-capital losses, net capital losses, farm losses and unrealized losses on capital, depreciable and eligible capital property owned by the corporation and on doubtful debts. ...

On that basis, Mr Weldon concluded at 792 [559]: Having given this whole matter considerable thought, especially the 1961 agreement which, because of its importance has been carefully summarized in these reasons, I have come firmly to the conclusion that Dartmouth should be entitled to treat any expenses incurred by it under the 1961 Agreement in connection with the putting in and installing of municipal services for the benefit of the lands therein described on the same basis as any other general expenses incurred by it, which are immediately deductible from income in the ordinary course of carrying on its land trading business, regardless as to whether the taxpayer’s lots have been sold Outright or dealt with on its 50-year leasing plan... ... There is, in this case, therefore, in my opinion, direct causal connection between the issuance of the franchise, Exhibit A-1, to the appellant and the payment by the appellant to Seven-Up Vancouver Ltd of the sum of $18,000. ... Mr Weldon, at 792 [559], stated: Having given this whole matter considerable thought, especially the 1961 Agreement which, because of its importance, has been carefully summarized in these reasons, I have come firmly to the conclusion that Dartmouth should be entitled to treat any expenses incurred by it under the 1961 Agreement in connection with the putting in and installing of municipal services for the benefit of the lands therein described on the same basis as any other general expenses incurred by it, which are immediately deductible from income in the ordinary course of carrying on its land-trading business, regardless as to whether the taxpayer’s lots have been sold outright or dealt with on its 50-year leasing plan. ...

Viscount Simon L.C. stated (at page 339): I find it impossible to adopt the view that a person who (by having the requisite voting power in a company subject to his will and ordering) can make the ultimate decision as to where and how the business of the company shall be carried on, and who thus had in fact control of the company’s affairs, is a person of whom it can be said that he has not in this connexion a controlling interest in the company. [9] After stating that a bare majority is sufficient to vest control, the Lord Chancellor addressed the argument that for certain purposes a 75 per cent shareholder majority was required and that a bare majority, therefore, could not vest full control. ... McGilvery, who collectively owned more than 50 per cent of the shares of Stradwick’s Limited, had at all material times a sufficient common connection as to be in a position to exercise control.... [19] The Court here recognized that any combination of shareholders that can exert majority control are linked by a “sufficient common connection” for the purposes of the de jure test, and therefore, in law, control the corporation. ...

Martin to inform him that she would not provide the contracts, which were in Calgary in connection with litigation there. ... Canada^, [18] that there are three essential elements to the tort of conspiracy: an agreement to cause damage to another person, a concerted action carried out in pursuance of that agreement and actual economic damage resulting from a direct causal connection to that action. ... I have referred to this earlier but in this connection there simply was not evidence before me of the prejudice claimed by the plaintiffs. ...

., has a “connexion, correspondence or association” [41] to) the production in Canada of potash. [83] The question, therefore, is whether a “sale or other disposition of” potash mined by the Appellant in Saskatchewan relates to the production of that potash. ... There is a direct and immediate connection between the production of potash and the subsequent sale or disposition of that potash. ... Investigations 25(1) When it is considered by the minister to be necessary for the purposes of this Act, the minister or any officer of the department authorized by the minister to do so may at any time enter upon any premises for the purposes of making enquiries and obtaining information relating to the administration of this Act, and for any of those purposes he may use all machinery, equipment, appliances and things as he considers necessary or expedient, and is entitled: (a) to be given free ingress and egress to, from and over all buildings and structures used in connection with the operation of any facility from, at or in which any scheduled minerals are produced, sold or otherwise disposed of, treated, processed or refined in any way, or any building or office, whether or not occupied by a taxpayer, at which any books or records pertaining to the production, sale or other disposition, treatment, processing or refining of any scheduled minerals are kept;... ...

The worker had also filed her income tax return reporting business income and claiming expenses incurred in connection with those activities. ... It clearly provided that the Appellant was an independent contractor, that there was no employer-employee relationship and that he was required to assume all promotional expenses incurred in connection with that activity. [229] I find that the level of control exercised by IA was primarily for monitoring purposes and quality control in the sale of its products. ... This would be consistent with articles 1425 and 1426 of the CcQ. [234] Having reviewed the objective reality of the workplace, I am unable to conclude that there was “a contract for employment” in accordance with Article 2085 of the CcQ since the Appellant had not agreed “to do work under the direction or control of another person”, namely IA. [235] On the contrary, I conclude that the Appellant was engaged in a “contract for enterprise” in accordance with Article 2099 of the CcQ, since he “was free to choose the means of performing the contract” and, in connection with such performance, there was “no relationship of subordination”. [236] The Court concludes that the Appellant was not engaged in insurable employment for the purpose of the EIA during the period in question. [237] For all the foregoing reasons, the appeal is dismissed without costs. ...

Where, as here, it is urged that a literal construction must be placed on general words conferring such extraordinarily wide and sweeping powers upon a Minister or lower government official, powers which in peacetime are wholly unprecedented, it is right and proper not only to look at the terms of Section 126(2) (b) upon which the alleged authority is founded, but at any other provision found in connection therewith and which may throw light upon it, to see if they afford some indication that those general words were not intended to be applied without some reasonable limitation. ... It would require very plain words in the Act to persuade me that the Legislature intended to impose such a corvée, and that too not upon the landowners who are taxed, but upon third persons who have nothing but an official or business connection with the land.” ... It is important to note carefully what Lord Macmillan had to say in this connection at page 251: “But in a time of emergency when the life of the whole nation is at stake it may well be that a regulation for the defence of the realm may quite properly have a meaning which because of its drastic invasion of the liberty of the subject the courts would be slow to attribute to a peace time measure. ...

In this connection, it may be noted that while the royalty reserved to Minerals w as 10 per cent of production, the customary royalty in such matters was 12^ per cent. ... This latter item will be referred to later in connection with Minerals’ appeals. ... In the course of its business the company acquired further English and foreign patents in connection with the invention. ...