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The agreement provided that: 1)       The respondent would lease the premises used in connection with the operation of the clinic to Doctors Campbell and Rooney together with all equipment during the term of the agreement for the sum of $5,000 per month. ...

Since counsel for the appellant indicated that the Minister has agreed to pay all costs, both here and below as contemplated by paragraph 178(2)(a), of the Income Tax Act, I would order, pursuant to paragraph 178(2)(a), that the Minister pay all reasonable and proper costs of the respondent in connection with this appeal. 1 *The assessment under review added the sum of $2,700 to the respondent’s income. ...

Cross was in the course of severing his connections with a corporation called Hub International Limited. ...

., on behalf of Fenix Developments Limited Partnerships, claims: (a) in the alternative to the claim in sub-paragraph (i), damages in the amount of $3,261,000; and (b) in any event, damages in the amount of $3,500,000 in respect of liabilities incurred in connection with the Meadowpines Project as more particularly described below; and (i)                   all of the plaintiffs claim: (a) lost profits in the amount of $4,135,000; (b) punitive damages in the amount of $5,000,000; (c) pre and post-judgment interest in accordance with the Courts of Justice Act; and (d) their costs on a solicitor and client basis ...

That subsection provides that on an appeal by the Minister from a decision of the Tax Court of Canada, where the amount of tax in issue does not exceed $10,000 or the amount of loss in issue does not exceed $20,000, the Federal Court is required to order the Minister to pay all reasonable and proper costs of the taxpayer in connection with that appeal. ...

There can be no ambiguity in the answer to that question. [19]            A director’s belief that they have resigned has no correspondence or connection to the underlying purposes of subsection 121(2) of the OBCA and its emphasis on an objectively verifiable communication of a resignation to the corporation. ...

The jewellers were attending to this duty as employees of Darnel, the trial judge held. [10]       Blais J. also concluded that the appellants were the manufacturers of the jewels that were set or mounted on behalf of their own clients and that they had to remit the taxes that were payable in this connection. ...

Section 241 of the Income Tax Act Section 241 of the Income Tax Act provides as follows: 241(1)    Except as authorized by this section, no official shall 241(1)    Sauf autorisation prévue au présent article, il est interdit à un fonctionnaire: (a)    knowingly provide, or knowingly allow to be provided, to any person any taxpayer information; a)    de fournir sciemment à quiconque un renseignement confidentiel ou d'en permettre ciemmen la prestation;(b)    knowingly allow any person to have access to any taxpayer information; or b)    de permettre sciemment à quiconque d'avoir accès à un renseignement confidentiel; (c) knowingly use any taxpayer information otherwise than in the course of the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or for the purpose for which it was provided under this section. 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. (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. (2)    Malgré toute autre loi ou règle de droit, nul fonctionnaire ne peut être requis, dans le cadre d'une procédure judiciaire, de témoigner, ou de produire quoi que ce soit, relativement à un renseignement confidentiel. (3)    Subsections 241(1) and 241(2) do not apply in respect of (3)    Les paragraphes (1) et (2) ne s'appliquent: (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 an Act of Parliament; or a)    ni aux poursuites criminelles, sur déclaration de culpabilité par procédure sommaire ou sur acte d'accusation, engagées par le dépôt d'une dénonciation ou d'un acte d'accusation, en vertu d'une loi fédérale; (b)    any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment 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. b)    ni aux procédures judiciaires ayant trait à l'application ou à 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 de toute autre loi fédérale ou provinciale qui prévoit l'imposition ou la perception d'un impôt, d'une taxe ou d'un droit. ...

Relevant Legislation [2]      The relevant provisions of the Patent Act 1 read:      27.1(1) An applicant for a patent shall, to maintain the application in effect, pay to the Commissioner such fees, in respect of such periods, as may be prescribed.      73(1) An application for a patent in Canada shall be deemed to be abandoned if the applicant does not          (a)      reply in good faith to any requisition made by an examiner in connection with an examination, within six months after the requisition is made or within any shorter period established by the Commissioner;          (b)      comply with a notice given pursuant to subsection 27(6);          (c)      pay the fees payable under section 27.1, within the time provided by the regulations;          (d)      make a request for examination or pay the prescribed fee under subsection 35(1) within the time provided by the regulations;          (e)      comply with a notice given under subsection 35(2); or          (f)      pay the prescribed fees stated to be payable in a notice of allowance of patent within six months after the date of the notice....      ...

In that case the Supreme Court concluded that: (a)      the Act is essentially a regulatory measure; (b)      s. 231(3) (the predecessor of s. 231.2(1)) is not criminal or quasi-criminal law; (c)      application of that subsection constitutes a seizure since it infringes the individual"s expectations of privacy; (d)      only unreasonable seizures contravene s. 8 of the Charter of Rights and Freedoms; (e)      seizure in an administrative and regulatory context must be distinguished from seizure in a criminal or quasi-criminal situation; (f)      in a taxation system based on the principle of self-reporting and self-assessment, the Minister of National Revenue has to have broad powers to audit taxpayers' returns and inspect records which may have been used to prepare those returns; (g)      the Minister of National Revenue must be able to exercise these powers whether or not he has reasonable grounds to believe that a particular taxpayer has breached the Act; (h)      s. 231(3) provides the least intrusive means by which effective monitoring of compliance with the Act can be carried out; and (i)      the taxpayer's privacy interest with regard to documents which may be relevant in income tax returns is relatively low in relation to the Minister. [4]      In our opinion, it is not a serious argument for the appellants to say that a requirement to provide documents or information, like the one at bar, infringes the constitutional provisions of ss. 7 and 8 of the Charter when that requirement is made as part of a genuine administrative investigation for the purpose of recovering money owed and with a real objective of collecting information in that connection. ...