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This provision confirms the expectation of confidentiality that covers records submitted to ISC in connection with requests for moneys held by the Crown. ...

With the Respondent’s conviction set aside, any sentence in connection therewith is a nullity. [49] The Respondent claims, contrary to the Minister, that he never suggested or argued that the ONCA’s overturning of his conviction rendered it void ab initio. ...

The same is true for the words “in respect of,” which the Supreme Court referred to as words of “the widest possible scope” and was probably the widest of any phrase intended to convey some connection between two related subject matters (see Sarvanis v. ...

Preliminary issues regarding the Applicants’ Charter argument [23] I agree with the Respondent that the Applicants’ section 12 Charter allegation, raised for the first time in connection with their judicial review application, is not timely in the circumstances, and thus, for this reason and others explained below, I decline to consider it. [24] The Applicants essentially assert that the penalties and interest levied by the CRA over a period of approximately 24 years are “grossly disproportionate” to the amount of taxes owing, and thus, they constitute cruel and unusual treatment or punishment: R v Boudreault, 2018 SCC 58 [Boudreault]. [25] First, the Charter issue could and should have been raised with the CRA because it relates to the penalties and interest already imposed. ...

Lavigne maintains that the CRA’s Decision was unreasonable given that the conclusions on her ineligibility for CRB benefits erroneously disregarded the evidence provided in connection with her net business income for 2019 and the reductions in her income for 15 CRB periods. ...

By agreement dated June 21, 1965, the Plaintiff and Bathurst Paper Limited, a predecessor corporation to Consolidated-Bathurst Limited (both hereinafter referred to as “Bathurst”), acquired in equal proportions by means of subscriptions for treasury stock a majority of the shares of Bulkley Valley Pulp & Timber Limited, subsequently renamed Bulkley Valley Forest Industries Limited (both hereinafter referred to as “Bulkley Valley”), and agreed to provide financial, technical and other assistance to Bulkley Valley in connection with an agreement it entered into with the Province of British Columbia under which Bulkley Valley was granted cutting rights for pulpwood in the Prince Rupert Forest District on the understanding that it would build a pulp mill to service the area. 3. pursuant to the terms of a voting trust agreement dated June 21, 1965, the minority shareholders of Bulkley Valley agreed to deposit all their voting shares with a voting trustee so that all shares of Bulkley Valley would be voted in accordance with the direction of a nominee of the Plaintiff and of Bathurst. 4. ...

I agree with the Respondent because the First Letter of February 9, 2023, and the subsequent decision letters of May 10, 2023 and February 9, 2024 all explain or refer to net self-employment income. [44] In addition, the Applicant availed herself of the opportunity to make further submissions to the Second Reviewing Officer by phone, letters, and additional documents to address their concerns, but and with respect these were reasonably rejected as found above. [45] In this connection, I observe the Applicant’s arguments may well be dealt with in Flock at paragraphs 21-23 by Justice Fothergill (and that some issues re CERB have been dealt with by remission orders as it seems in this case): [21] Mr. ...

The Applicant’s failure to provide sufficient proof of income in response to these opportunities does not mean that the process was procedurally unfair. [44] I also agree with the Respondent that it appears that the Applicant was able to converse and understand the Second Reviewer’s requests, and absent a request for accommodation owing to a disability, the Second Reviewer was not required to alter her process (in this connection, see Ghukasyan v Canada (Attorney General), 2025 FC 140 at para 23; Cameron v Canada (Attorney General), 2024 FC 2 at paras 34–35; Caron v Canada (Attorney General), 2024 FC 1073 at paras 26–29; Virani v Canada (Attorney General), 2023 FC 1741 at para 21). ...

In the result, the words “in respect thereof” in Regulation 5(5) (a) must be read to relate to that revenue source to which the rebate, credit or reduction is linked, i.e. the revenue source with which there is the most substantial connection in economic terms. ... Dodge reviewed a 30 to 40‑page memorandum setting out problem areas that had arisen in connection with provincial stabilization applications and the arguments made on either side ...     [150]     Exhibit P-12 is an extract from the minutes of the meeting of the  SAQ Board of Directors on November 8, 1990 on the structure of the increased rates that would be in place on January 1, 1991 in connection with the introduction of the GST. ...

Highton are now Canadian citizens, and neither one has any real ongoing connection with the United States. [109]   Ms.  ... Tapanila asserts that her son is thus “trapped into U.S. citizenship and the tax reporting consequences that come with the U.S. tax regime, despite having only the most tenuous connection with the U.S.”. [141]   Ms.  ... It is evident from the affidavits of several of the Plaintiffs’ witnesses that at least some individuals affected by the Impugned Provisions have little, if any, connection to the United States apart from having been born there. ...