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The other matter is in connection with approvals given by the Ontario Transport Board when licensed carriers are bought and sold. ... The Minister shall pay to the defendant all his reasonable and proper costst [5] in connection with this appeal. ...

Taxation imposed upon the plaintiff in respect to such property is taxation in respect to property which is taxation in respect to property which is Situated on the reserve, ie there is the necessary connection between the property and the reserve. ... Lastly, in this connection, it should also be recalled that intangible moveables are still moveables and subject to the general situs rule, that is that situs is at the domicile of the owner... ...

The relevant portions of these sections are: 12. (1) In computing income, no deduction shall be made in respect of (a) an outlay or expense except to the extent that it was made or incurred by the taxpayer for the purpose of gaining or producing income from property or a business of the taxpayer, (b) an outlay, loss or replacement of capital, a payment on account of capital or an allowance in respect of depreciation, obsolescence or depletion except as expressly permitted by this Part, (h) personal or living expenses of the taxpayer... 139. (1) In this Act, (ae) “personal or living expenses” include (i) the expenses of properties maintained by any person for the use or benefit of the taxpayer... and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit, The plaintiff did not suggest that the capital cost allowance claimed was not expressly permitted. ... I therefore award the defendant his costs to be taxed. 1 *178. (2) Where, on an appeal by the Minister other than. by way of cross appeal, from a decision of the Tax Review Board, the amount of tax that is in controversy does not exceed $2,500, the Federal Court, in delivering judgment disposing of the appeal, shall order the Minister to pay all reasonable and proper costs of the taxpayer in connection therewith. 2 “This revenue realization In fact occurred during the years 1960-65 as a result of the thinning that the previous owner failed to do earlier. 3 Smith v Anderson (1880), 15 Ch D 247, per Jessel, MR at 258. ...

Generally speaking, when there is an “appeal” of a judicial character, the tribunal or authority appealed from is not a party except where it has an administrative role in connection with the matter in addition to its statutory power to make decisions. ... This section reads as follows: 62. (6) An appeal to the Federal Court instituted within 2 years after the coming into force of this Act, that is instituted in accordance with Division J of Part I of the former Act and any rules made thereunder as those rules read immediately before the coming into force of this Act, shall be deemed to have been instituted in the manner provided by the amended Act; and any document that is served on the Minister or a taxpayer in connection with an appeal so instituted in the manner provided in that Division and those rules shall be deemed to have been served in the manner provided by the amended Act. ...

With this end in view the appellant secured an amendment to its memorandum of association to include the following paragraph in its objects: To carry on the business of farming consultants and agricultural consultants and to report on, and undertake research with respect to farming and agriculture and to operate farms in connection therewith. ... There is no question that the engineers employed by the appellant became more skilled in connection with the building of dykes, the placement of pumps therein, effective methods of drainage and that they acquired more knowledge of the hydrology of the lower Fraser River, but no work of an experimental nature was carried on. ...

The Principal and Co-Applicant have worked in Canada since their arrival, and have amassed savings and formed connections in their community. ... The Applicants’ H&C claim was based on their establishment in Canada, the best interests of the children and the hardships they would face if they had to return to Brazil. [4] The Officer denied their request for H&C relief, finding that their positive establishment as demonstrated by their employment and social connections in Canada did not overcome the fact that they worked knowing they were not authorized to do so – in breach of Canadian law – and it appeared they had unpaid income tax assessments. ...

On cross-examination concerning the acquisition of Equipment she said everything was arranged and done by Harry and that she did nothing in connection with the transaction. ... In this connection Harry’s income from Equipment and Aerofoam and money paid by Aerofoam to Equipment are of interest. ... She knew that Harry made all the decisions — did everything — in connection with the two agreements. ...

The Queen, supra, at page 233, seem appropriate in this case: If the Court thus had to withdraw immediately a question of provincial law [that] came before it in connection with the disposition of an action in the Court, not many actions could be taken to their conclusion. ... Frato Construction inc., [1984] S.C. 573, at 575, in connection with an objection by the defendant to the seizure by the plaintiff of a right of action exercised by the defendant, the Superior Court wrote: [TRANSLATION] If the debt against Pisapia Inc. in case 500-05-003853-783 is in fact owed to Frato Construction Inc., the plaintiff's debtor, garnishment would be required, not the seizure in execution proceeding. ... Only its time of payment remained to be decided following the statement by the garnishee. [41]      On this question of the payment date I think that Rule 453, which provides that the Court may determine any question of a garnishee's liability, enables the Court to consider the possible application of article 1512 C.C.Q. in connection with a garnishment. [42]      Further, relying on Income Tax Act et al. v. ...

The harassment of the Crown, by attempting to subpoena witnesses who do not only have no connection to the cause of action but also who appear not to be required to prove or produce documents or to answer relevant questions, is scandalous and even outrageous conduct, particularly where at least one of the subpoenas has been specifically denied in the past. ... Prothonotary Hargrave further ordered the Plaintiff was not permitted to file any further documents with this Court, except as to any appeal of this Order and in connection with any outstanding appeals, until the costs of this motion had been paid. 25.        ... Prothonotary Hargrave, further ordered the Plaintiff was not permitted to file any further documents with this Court, except as to any appeal of this Order and in connection with any outstanding appeals, until the costs of this motion had been paid. 26.        ...

In this connection, it is important to note that the Federal Court of Appeal recently ruled that the law of evidence before administrative decision-makers is governed exclusively by their empowering legislation and any policies consistent with that legislation: Vancouver Airport Authority v Commissioner of Competition, 2018 FCA 24 per Stratas, Boivin, Laskin JJA at para 25: [25]   The law of evidence before administrative decision-makers is not necessarily the same as that in court proceedings. ... For example, it is the nature and extent of the interest or connection with the litigation or a party thereto which matters, not the mere fact of the interest or connection; the existence of some interest or a relationship does not automatically render the evidence of the proposed expert inadmissible..... ... This finding also prevented the Appeal Panel from considering its duty to resolve in favour of the Applicant “any doubt, in the weighing of the evidence, as to whether the applicant... has established a case”, as required by subsection 39(c). [51]   In connection with section 3 of the VRAB Act, I draw further support from the findings of the Federal Court of Appeal in Cole, which states at para 88: [88]   In my view, these provisions mandate an interpretation of the level of causal connection that is required by the phrase “directly connected with” that will facilitate, rather than impede, the awarding of pensions to members of the armed forces who have been disabled or have died as a result of military service. ...