Search - connection

Gibson's decision is not reviewable.   23     There must be at least some causal connection between the mental distress and an inability to act ... The Applicant also notes that there is a casual connection between the mental distress endured by him and his wife and their financial affairs: Dort.           ...

On this point, Pauline Butler, now retired from the High Sheriff’s Office and the key connection between CRA and the High Sheriff, also testified. ...   [151]        Given the findings above, I do not have to deal with the defence asserted in respect to subsection 5(6) of the Newfoundland and Labrador Proceedings Against the Crown Act, RSNL 1990, c P-26. 5. (6)  Proceedings do not lie against the Crown under this Act in respect of a thing done or omitted to be done by a person while discharging or purporting to discharge        (a)   responsibilities of a judicial nature vested in him or her; or        (b)   responsibilities that the person has in connection with the execution of judicial process. [152]        I have doubts that in the face of paragraph 3(5)(f) of the Judgment Enforcement Act  the Sheriff is then entitled to claim immunity under the Proceedings Against the Crown Act ...

Arrange facilities to conduct a Nomination Meeting, advance polls, and the General Election; ensure the facilities have internet connection & computers available for all polling stations. ….. viii. ... He also states that this was filed in connection with the Appeal Hearing. [48]   I would first note that s 8(e) is concerned with the second stage of the appeal process, the Appeal Hearing, and that these exhibits, other than the Respondent’s appeal letter and Candidate’s Affidavit, do not form part of the Certified Tribunal Record [CTR]. ...

[Translation] At the same time it allows international cruise ships to operate without meeting the requirements of the Coasting Trade Act… (Bill C-33, “Coasting Trade Act”, House of Commons Debates, 34-3, Vol 3 (9 October 1991) at 3524 [emphasis added].) [118]   As to the Darling Report, one of its recommendations was that the term “other marine activities” should be defined to include dredging, salvage, towing and all vessel activities in connection with oil and gas production.   ... Further, that Transport Canada’s communications to Global Marine were concerned only with its view that the “Cable Innovator” required a C48 licence in connection with standby activities — and not just at the time that it might undertake cable repairs in Canadians waters. ...

Those facts are set out in some detail here as this will assist and add clarity to the analysis that follows. [3]   In her 1988 income tax return the Applicant claimed losses and other deductions in connection with her participation in two transactions: the Trinity Denton Partnership [Trinity Denton] and the Sierra Trinity Limited Partnership [Sierra Trinity]. [4]   On December 29, 1992 the Applicant’s 1988 taxation year was reassessed [First Reassessment]. [5]   On March 23, 1993 the Applicant filed a Notice of Objection in response to the First Reassessment. ... The Reply filed on behalf of the Minister asserted that specified paragraphs of the Notice of Appeal were improperly pleaded and should be struck out because the issue of the losses arising from the Applicant’s participation in Trinity Denton (incorrectly referenced as Sierra Denton Limited Partnerships) were not properly before the Court due to the June 13, 1994 Settlement Agreement and which agreement, by its terms, barred any appeal in connection with those matters. ...

At that time subsections 231(1) and (2) of the Income Tax Act governed searches made for the purposes of the Act: (1) Any person thereunto authorized by the Minister, for any purpose related to the administration or enforcement of this Act, may, at all reasonable times, enter into any premises or place where any business is carried on or any property is kept or anything is done in connection with any business or any books or records are or should be kept, and (a) audit or examine the books and records and any account, voucher, letter, telegram or other document which relates or may relate to the information that is or should be in the books or records or the amount of tax payable under this Act, (b) examine property described by an inventory or any property, process or matter an examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in ascertaining the information that is or should be in the books or records or the amount of any tax payable under this Act, (c) require the owner or manager of the property or business and any other person on the premises or place to give him all reasonable assistance with his audit or examination and to answer all proper questions relating to the audit or examination either orally or, if he so requires, in writing, on oath or by statutory declaration and, for that purpose, require the owner or manager to attend at the premises or place with him, and (d) if, during the course of an audit or examination, it appears to him that there has been a violation of this Act or a regulation, seize and take away any of the documents, books, records, papers or things that may be required as evidence as to the violation of any provision of this Act or a regulation. (2) The Minister shall, (a) within 120 days from the date of seizure of any documents, books, records, papers or things pursuant to paragraph (1)(d), or (b) if within that time an application is made under this subsection that is, after the expiration of that time, rejected, then forthwith upon the disposition of the application, return the documents, books, records, papers or things to the person from whom they were seized unless a judge of a superior court or county court, on application made by or on behalf of the Minister, supported by evidence on oath establishing that the Minister has reasonable and probable grounds to believe that there has been a violation of this Act or a regulation and that the seized documents, books, records, papers or things are or may be required as evidence in relation thereto, orders that they be retained by the Minister until they are produced in any court proceedings, which order the judge is hereby empowered to give on ex parte application. ... Justice Stewart rejected any necessary connection between that amendment and the notion of trespass. ...

There is an integral connection between the forfeiture and the proceedings by way of summary conviction and indictment. ... The rule by which a witness is protected from being called on to answer questions which may tend to criminate himself is often referred to in connection with this subject, but it has really nothing to do with the two rules to which I have referred...,.,. ...

This conclusion is based on the facts pleaded, the nature of the pleaded grounds for judicial review, the nature of the remedies requested, and the close connection among the correctness or validity of CRA’s assessing position on the facts and evidence, CRA’s proposal letter dated March 16, 2021, and the Reassessments. [130] First, the first Notice of Application was concerned with the three elements of CRA’s proposal letter dated March 16, 2021. ... The applicant may pursue its desired outcomes in the objection and the appeal processes under the Excise Tax Act: Tele-Mobile, at para 5; JP Morgan, at paras 77-78 and 82; Valero, at para 17. [145] In sum, considering the basis pleaded for the judicial review of CRA’s decision, the key remedies requested, and the factual and remedial connections between CRA’s “ultimate assessing position”, its proposal dated March 16, 2021 and the contents of the Reassessments, I find that the matters pleaded in the first Notice of Application are directly and intimately related to the correctness or validity of CRA’s assessment position as now implemented in the Reassessments. ...

This presentation was made in 2015 by officials of the MSSS and RAMQ, in connection with the related file brought before the Superior Court of Quebec. ... This does not help me in view of the conclusions I have already drawn in connection with Mr.  ... April relies on his comments made in connection with claims 9 and 10 for claims 33 and 34, claims 3 and 4 for claims 35 and 36, and claims 13 and 14 for claims 39 and 40 (April Report, March 9, 2018, at paras 298-301). ...

Finding the UPR overly broad, Justice Roy held that “[when] the group is generic and has no connection to the ITA, and information can be requested outside of the scope of the ITA (such as identifying the business clients of a public utility) there is no longer any limit on the fishing expedition” (Hydro-Québec #1 at para 78). ... (b), Exhibit “B” – “Draft requirement”). [76] Shopify argues that this inconsistency renders the Proposed UPR unworkable, because it is unclear what connection to a “Canadian address” is necessary for the purposes of inclusion in the target group. ... On this evidence, Justice McDonald found that the Minister had demonstrated a sufficient connection between the content of the requirement and its stated purpose (Helcim at para 27). ...