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Apart from a clear decision to pursue a criminal investigation, no one factor is necessarily determinative in and of itself, but courts must assess the totality of the circumstances, and make a determination as to whether the inquiry or question in issue engages the adversarial relationship between the state and the individual. 94      In this connection, the trial judge will look at all factors, including but not limited to such questions as:      (a) Did the authorities have reasonable grounds to lay charges? ...

No such concern arises with respect to subsection 97(2) or any of the other provisions in issue in this appeal as none are subject to a condition subsequent for their application. [67]   Beyond this, I could follow the connection which the Tax Court judge saw between the present situation and the one contemplated by paragraph 69(11)(b) if the tax benefit in issue here had been obtained by reason of the tax-exempt status of the purchasers. ...

However, when regard is had to the object, spirit and purpose of subparagraph 84.1(2)(a.1)(ii), what matters is the connection between the amounts that were not subject to tax and the use that is made of those amounts in order to achieve a tax-free distribution. ...

The question that arises therefore is whether this expense was incurred in the year within the meaning of paragraph 18(1)(a). [25]       In connection with paragraph 18(1)(a), the courts have found that an expense is not incurred in the year unless there is a legal obligation to pay an amount. ...

Therefore, his connection between tax and land can easily be reconciled with the Treaty which gave Indians the option between communal reserves or individual severalty allotments, both of which would be exempt from taxation. ...