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The Court identified several factors to consider in deciding whether to award compensation to the representative plaintiff, including their active involvement in the litigation, significant personal hardship or inconvenience in connection with the prosecution of the litigation, time spent in advancing the litigation, communication with other class members and participation in the litigation, including settlement negotiations and trial. [97]   Mr. ...

The Respondent counters that there is no connection between the statute’s provisions related to the Minister’s charging, and refunding of interest.   ...

Although there were no bricks and mortar retail stores in Canada, Justice Simpson found that the website services were akin to visiting a retail store and benefitted people in Canada (TSA Stores, at paras 19-21). [72]   Justice Simpson stated at para 21, “[a]ccordingly, since the Marks appear in connection with these ancillary retail store services on the Website, I have concluded that there is evidence of use in Canada in the Relevant Period.” [73]   In Dollar General, Justice Manson allowed the appeal of the Registrar’s decision which had expunged the trade-mark for use in association with “retail store services”. ...

Thus, each condition must have a rational connection to the circumstances of the case and the specific ground of detention, which the Board member should explain in the reasons. [68]   The Guidelines, of course, take into account the guidance provided by the law and jurisprudence that has come out of it, which require the ID to be vigilant when a danger has been found. [69]   Here, the Member was alive to the ‘danger’ evidence.   ...

The importance of privacy rights is such that unauthorized release of personal information should be avoided, even if only some members of the public could draw the connections that would link the information to an identifiable individual. [63]   An example will help illustrate the concern. ...

Evidence relating to taxpayer information Communication de renseignements dans le cadre d’une procédure judiciaire   (2) Notwithstanding any other Act of Parliament or other law, no official or other representative of a government entity 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 ou autre représentant d’une entité gouvernementale 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.   ...

Levett and Baazov undertook to provide additional information and documents related to their affiliation with and connections to Canadian entities. ...

On the other hand, there runs through the English constitution that inseparable connection between the means of enforcing a right and the right to be enforced which is the strength of judicial legislation. ...

Ghermezian or the Vaturis were under audit when the Minister issued the Requirement. [99] Zeifmans’ second argument, regarding vagueness/ambiguity, is also affected by the nature of a judicial review and the evidentiary record that was before the Court in Zeifmans FC. [100] In Zeifmans FC, Zeifmans argued that the requests for information and documents in the Requirement are so broad that they have no apparent connection to the CRA’s audit of Mr. ...

In this connection, while recognizing that corporations are distinct and separate legal persons (see Salomon v Salomon, [1897] AC 22; Pioneer Laundry & Dry Cleaners Limited v MNR, [1940] AC 27; [1938-39] CTC 411; 1 DTC 499-69 and Inland Revenue Commissioners v Duke of Westminster, [1936] AC 1), it is always necessary to consider the essential realities of transactions done by separate legal persons, individuals or corporations, to determine whether or not the execution of the transactions entered into by them is within the principles of the Duke of Westminster (supra) case or whether the execution is akin to a theatrical performance. ...