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The Court simply reformulated the principles set out in Wheeler, by saying at paragraph 8: (a)         all communications, verbal or written, of a confidential character, between a client and a legal adviser directly related to the seeking, formulating or giving of legal advice or legal assistance (including the legal adviser's working papers, directly related thereto) are privileged; and (b)         all papers and materials created or obtained specially for the lawyer's "brief" for litigation, whether existing or contemplated, are privileged. [54]            It then added at paragraph 12: Applying these principles, as I understand them, to materials prepared by accountants, in a general way, it seems to me (a)         that no communication, statement or other material made or prepared by an accountant as such for a business man falls within the privilege unless it was prepared by the accountant as a result of a request by the business man's lawyer to be used in connection with litigation, existing or apprehended; and (b)         that where an accountant is used as a representative, or one of a group of representatives, for the purpose of placing a factual situation or a problem before a lawyer to obtain legal advice or legal assistance, the fact that he is an accountant, or that he uses his knowledge and skill as an accountant in carrying out such task, does not make the communications that he makes, or participates in making, as such a representative, any the less communications from the principal, who is the client, to the lawyer; and similarly, communications received by such a representative from a lawyer whose advice has been so sought are none the less communications from the lawyer to the client. [55]            Based on the evidence then before the Court and after recognizing that, in practice, smaller corporations do engage accountants to act for them in such matters, President Jackett concluded that Mr. ... In our opinion, it is not a serious argument for the appellants to say that a requirement to provide documents or information, like the one at bar, infringes the constitutional provisions of ss. 7 and 8 of the Charter when that requirement is made as part of a genuine administrative investigation for the purpose of recovering money owed and with a real objective of collecting information in that connection. ... An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made. 232. (1) In this section, "custodian" « gardien » "custodian" means a person in whose custody a package is placed pursuant to subsection 232(3); "judge" « juge » "judge" means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court; "lawyer" « avocat » "lawyer" means, in the province of Quebec, an advocate or notary and, in any other province, a barrister or solicitor; "officer" « fonctionnaire » "officer" means a person acting under the authority conferred by or under sections 231.1 to 231.5; "solicitor-client privilege" « privilège des communications entre client et avocat » "solicitor-client privilege" means the right, if any, that a person has in a superior court in the province where the matter arises to refuse to disclose an oral or documentary communication on the ground that the communication is one passing between the person and the person's lawyer in professional confidence, except that for the purposes of this section an accounting record of a lawyer, including any supporting voucher or cheque, shall be deemed not to be such a communication. (2) Where a lawyer is prosecuted for failure to comply with a requirement under section 231.2 with respect to information or a document, the lawyer shall be acquitted if the lawyer establishes to the satisfaction of the court (a) that the lawyer, on reasonable grounds, believed that a client of the lawyer had a solicitor-client privilege in respect of the information or document; and (b) that the lawyer communicated to the Minister, or some person duly authorized to act for the Minister, the lawyer's refusal to comply with the requirement together with a claim that a named client of the lawyer had a solicitor-client privilege in respect of the information or document. (3) Where, pursuant to section 231.3, an officer is about to seize a document in the possession of a lawyer and the lawyer claims that a named client of the lawyer has a solicitor-client privilege in respect of that document, the officer shall, without inspecting, examining or making copies of the document, (a) seize the document and place it, together with any other document in respect of which the lawyer at the same time makes the same claim on behalf of the same client, in a package and suitably seal and identify the package; and (b) place the package in the custody of the sheriff of the district or county in which the seizure was made or, if the officer and the lawyer agree in writing on a person to act as custodian, in the custody of that person. (3.1) Where, pursuant to section 231.1, an officer is about to inspect or examine a document in the possession of a lawyer or where, pursuant to section 231.2, the Minister has required provision of a document by a lawyer, and the lawyer claims that a named client or former client of the lawyer has a solicitor-client privilege in respect of the document, no officer shall inspect or examine the document and the lawyer shall (a) place the document, together with any other document in respect of which the lawyer at the same time makes the same claim on behalf of the same client, in a package and suitably seal and identify the package or, if the officer and the lawyer agree, allow the pages of the document to be initialed and numbered or otherwise suitably identified; and (b) retain it and ensure that it is preserved until it is produced to a judge as required under this section and an order is issued under this section in respect of the document. (4) Where a document has been seized and placed in custody under subsection 232(3) or is being retained under subsection 232(3.1), the client, or the lawyer on behalf of the client, may (a) within 14 days after the day the document was so placed in custody or commenced to be so retained apply, on three clear days notice of motion to the Deputy Attorney General of Canada, to a judge for an order (i) fixing a day, not later than 21 days after the date of the order, and place for the determination of the question whether the client has a solicitor-client privilege in respect of the document, and (ii) requiring the production of the document to the judge at that time and place; (b) serve a copy of the order on the Deputy Attorney General of Canada and, where applicable, on the custodian within 6 days of the day on which it was made and, within the same time, pay to the custodian the estimated expenses of transporting the document to and from the place of hearing and of safeguarding it; and (c) if the client or lawyer has proceeded as authorized by paragraph 232(4)(b), apply at the appointed time and place for an order determining the question. (5) An application under paragraph 232(4)(c) shall be heard in camera, and on the application (a) the judge may, if the judge considers it necessary to determine the question, inspect the document and, if the judge does so, the judge shall ensure that it is repackaged and resealed; and (b) the judge shall decide the matter summarily and, (i) if the judge is of the opinion that the client has a solicitor-client privilege in respect of the document, shall order the release of the document to the lawyer, and (ii) if the judge is of the opinion that the client does not have a solicitor-client privilege in respect of the document, shall order (A) that the custodian deliver the document to the officer or some other person designated by the Commissioner of Customs and Revenue, in the case of a document that was seized and placed in custody under subsection 232(3), or (B) that the lawyer make the document available for inspection or examination by the officer or other person designated by the Commissioner of Customs and Revenue, in the case of a document that was retained under subsection 232(3.1), and the judge shall, at the same time, deliver concise reasons in which the judge shall identify the document without divulging the details thereof. (6) Where a document has been seized and placed in custody under subsection 232(3) or where a document is being retained under subsection 232(3.1) and a judge, on the application of the Attorney General of Canada, is satisfied that neither the client nor the lawyer has made an application under paragraph 232(4)(a) or, having made that application, neither the client nor the lawyer has made an application under paragraph 232(4)(c), the judge shall order (a) that the custodian deliver the document to the officer or some other person designated by the Commissioner of Customs and Revenue, in the case of a document that was seized and placed in custody under subsection 232(3); or (b) that the lawyer make the document available for inspection or examination by the officer or other person designated by the Commissioner of Customs and Revenue, in the case of a document that was retained under subsection 232(3.1). (7) The custodian shall (a) deliver the document to the lawyer (i) in accordance with a consent executed by the officer or by or on behalf of the Deputy Attorney General of Canada or the Commissioner of Customs and Revenue, or (ii) in accordance with an order of a judge under this section; or (b) deliver the document to the officer or some other person designated by the Commissioner of Customs and Revenue (i) in accordance with a consent executed by the lawyer or the client, or (ii) in accordance with an order of a judge under this section. (8) Where the judge to whom an application has been made under paragraph 232(4)(a) cannot for any reason act or continue to act in the application under paragraph 232(4)(c), the application under paragraph 232(4)(c) may be made to another judge. (9) No costs may be awarded on the disposition of any application under this section. (10) Where any question arises as to the course to be followed in connection with anything done or being done under this section, other than subsection 232(2), 232(3) or 232(3.1), and there is no direction in this section with respect thereto, a judge may give such direction with regard thereto as, in the judge's opinion, is most likely to carry out the object of this section of allowing solicitor-client privilege for proper purposes. (11) The custodian shall not deliver a document to any person except in accordance with an order of a judge or a consent under this section or except to any officer or servant of the custodian for the purposes of safeguarding the document. (12) No officer shall inspect, examine or seize a document in the possession of a lawyer without giving the lawyer a reasonable opportunity of making a claim under this section. (13) At any time while a document is in the custody of a custodian under this section, a judge may, on an ex parte application of the lawyer, authorize the lawyer to examine or make a copy of the document in the presence of the custodian or the judge by an order that shall contain such provisions as may be necessary to ensure that the document is repackaged and that the package is resealed without alteration or damage. (14) Where a lawyer has, for the purpose of subsection 232(2), 232(3) or 232(3.1), made a claim that a named client of the lawyer has a solicitor-client privilege in respect of information or a document, the lawyer shall at the same time communicate to the Minister or some person duly authorized to act for the Minister the address of the client last known to the lawyer so that the Minister may endeavour to advise the client of the claim of privilege that has been made on the client's behalf and may thereby afford the client an opportunity, if it is practicable within the time limited by this section, of waiving the claim of privilege before the matter is to be decided by a judge or other tribunal. (15) No person shall hinder, molest or interfere with any person doing anything that that person is authorized to do by or pursuant to this section or prevent or attempt to prevent any person doing any such thing and, notwithstanding any other Act or law, every person shall, unless the person is unable to do so, do everything the person is required to do by or pursuant to this section. 238. (1) Every person who has failed to file or make a return as and when required by or under this Act or a regulation or who has failed to comply with subsection 116(3), 127(3.1) or 127(3.2), 147.1(7) or 153(1), any of sections 230 to 232 or a regulation made under subsection 147.1(18) or with an order made under subsection 238(2) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to (a) a fine of not less than $1,000 and not more than $25,000; or (b) both the fine described in paragraph 238(1)(a) and imprisonment for a term not exceeding 12 months. (2) Where a person has been convicted by a court of an offence under subsection 238(1) for a failure to comply with a provision of this Act or a regulation, the court may make such order as it deems proper in order to enforce compliance with the provision. (3) Where a person has been convicted under this section of failing to comply with a provision of this Act or a regulation, the person is not liable to pay a penalty imposed under section 162 or 227 for the same failure unless the person was assessed for that penalty or that penalty was demanded from the person before the information or complaint giving rise to the conviction was laid or made. ...

However, the Record of Decision identifies that the Applicant had made a conceptual proposal of the cabin focusing on historical and family connections to the Pine Lake area; unparalleled access to the cabin and his trapline; unmatched proximity to a reliable fresh water source; proximity to more stable resources; and, facilitation of community teaching opportunities. ... Further, to his mind, the suggestion that a trapping cabin on Pine Lake will offend the recreational users of the lake is based on outdated and discriminatory views that have no place in a national park or in Canadian society, and is inconsistent with Parks Canada’s priority of strengthening indigenous connections with traditionally used lands. ... The decision is also important as it affects the Applicant’s ability to exercise his Treaty 8 right to trap, his connection to his traditional land, culture, and livelihood, and his ability to pass traditional knowledge on to other community members. ...

In addition, Akme argues that sections 42 and 43—provisions which the Minister accepts relate to his audit powers—are also of little assistance, as we are not dealing here with a situation where the Minister is auditing Akme and compelling production of documents and records in support thereof. [32] Akme argues that the Officer is under a statutory duty to assess the company’s application for duty drawbacks, and where there has already been evidence of substantial documentary disclosure (here, over 3,000 pages of documentation addressing each of the legislative requirements under the DDP and over 40 pages of explanatory submissions), there has to be a connection between the further and continual request for documentation and the purpose of that request. ... Inspections Enquêtes (2) An officer, or an officer within a class of officers, designated by the President for the purposes of this section, may at all reasonable times, for any purpose related to the administration or enforcement of this Act, (2) L’agent chargé par le président, individuellement ou au titre de son appartenance à une catégorie d’agents, de l’application du présent article peut à toute heure convenable, pour l’application et l’exécution de la présente loi: (a) inspect, audit or examine any record of a person that relates or may relate to the information that is or should be in the records of the person or to any amount paid or payable under this Act; a) inspecter, vérifier ou examiner les documents d’une personne qui se rapportent ou peuvent se rapporter soit aux renseignements qui figurent dans les livres ou registres de la personne ou qui devraient y figurer, soit à toute somme à payer par la personne en vertu de la présente loi; (b) examine property in an inventory of a person and any property or process of, or matter relating to, the person, an examination of which may assist the officer in determining the accuracy of the inventory of the person or in ascertaining the information that is or should be in the records of the person or any amount paid or payable by the person under this Act; b) examiner les biens à porter à l’inventaire d’une personne, ainsi que tout bien ou tout procédé de celle-ci ou toute matière la concernant dont l’examen peut aider l’agent à établir l’exactitude de l’inventaire de la personne ou à contrôler soit les renseignements qui figurent dans les documents de la personne ou qui devraient y figurer, soit toute somme payée ou à payer par la personne en vertu de la présente loi; (c) subject to subsection (3), enter any premises or place where any business is carried on, any property is kept, anything is done in connection with any business or any records are or should be kept; and c) sous réserve du paragraphe (3), pénétrer dans un lieu où est exploitée une entreprise, est gardé un bien, est faite une chose en rapport avec une entreprise ou sont tenus, ou devraient être tenus, des documents; (d) require the owner or manager of the property or business and any other person on the premises or place to give the officer all reasonable assistance and to answer truthfully any question, and, for that purpose, require the owner, manager or other person designated by the owner or manager to attend at the premises or place with the officer. d) requérir le propriétaire du bien ou de l’entreprise, ou la personne en ayant la gestion, ainsi que toute autre personne présente sur les lieux de lui fournir toute l’aide raisonnable et de répondre véridiquement à toutes les questions et, à cette fin, requérir le propriétaire ou la personne ayant la gestion de l’accompagner sur les lieux. ... Permission for earlier disposal Autorisation de se départir plus tôt des documents (8) A person required by this section to keep records and books of account may dispose of the records and books of account referred to in this section, together with every account and voucher necessary to verify the information contained therein, before the expiration of the period in respect of which those records and books of account are required to be kept if written permission for their disposal is given by the Minister. (8) Le ministre peut autoriser par écrit une personne à se départir des documents qu’elle doit conserver aux termes du présent article avant la fin de la période fixée sous le régime de celui-ci. … […] Information gathering Collecte de renseignements 231.1 (1) An authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, 231.1 (1) Une personne autorisée, à tout moment raisonnable, pour l’application et l’exécution de la présente loi, peut : (a) inspect, audit or examine any document, including books and records, of a taxpayer or any other person that may be relevant in determining the obligations or entitlements of the taxpayer or any other person under this Act; a) inspecter, vérifier ou examiner tous documents, y compris les livres et registres, d’un contribuable ou d’une autre personne qui peuvent être pertinents pour déterminer les obligations ou les droits du contribuable ou de cette autre personne en vertu de la présente loi; (b) examine any property or process of, or matter relating to, a taxpayer or any other person, an examination of which may assist the authorized person in determining the obligations or entitlements of the taxpayer or any other person under this Act; b) examiner tout bien ou tout procédé d’un contribuable ou d’une autre personne ou toute matière le concernant ou la concernant, dont l’examen peut aider la personne autorisée à établir les obligations ou les droits du contribuable ou de cette autre personne en vertu de la présente loi; (c) enter any premises or place where any business is carried on, any property is kept, anything is done in connection with any business or any books or records are or should be kept, except that, if the premises or place is a dwelling-house, the authorized person may enter the dwelling-house without the consent of the occupant only under the authority of a warrant under subsection (3); c) pénétrer dans un lieu où est exploitée une entreprise, est gardé un bien, est faite une chose en rapport avec une entreprise ou sont tenus ou devraient l’être des livres ou registres, sauf que, si le lieu est une maison d’habitation, la personne autorisée ne peut y pénétrer sans la permission de l’occupant, qu’après l’obtention d’un mandat décerné en vertu du paragraphe (3); (d) require a taxpayer or any other person to give the authorized person all reasonable assistance, to answer all proper questions relating to the administration or enforcement of this Act and d) requérir le contribuable ou toute autre personne de lui fournir toute l’aide raisonnable et de répondre à toutes les questions pertinentes à l’application ou l’exécution de la présente loi ainsi que : (i) to attend with the authorized person, at a place designated by the authorized person, or by video-conference or by another form of electronic communication, and to answer the questions orally, and (i) de l’accompagner à un lieu désigné par celle-ci, de participer avec elle par vidéo-conférence ou par tout autre moyen de communication électronique à une rencontre, et de répondre à ses questions de vive voix, (ii) to answer the questions in writing, in any form specified by the authorized person; and (ii) de répondre aux questions par écrit, en la forme qu’elle précise; (e) require a taxpayer or any other person to give the authorized person all reasonable assistance with anything the authorized person is authorized to do under this Act. e) requérir un contribuable ou toute autre personne de lui fournir toute l’aide raisonnable concernant quoi que ce soit qu’elle est autorisée à accomplir en vertu de la présente loi. (2) [Repealed, 2022, c. 19, s. 54] (2) [Abrogé, 2022, ch. 19, art. 54] Application Mandat d’entrée (3) Where, on ex parte application by the Minister, a judge is satisfied by information on oath that (3) Sur requête ex parte du ministre, le juge saisi peut décerner un mandat qui autorise une personne autorisée à pénétrer dans une maison d’habitation aux conditions précisées dans le mandat, s’il est convaincu, sur dénonciation sous serment, de ce qui suit: (a) there are reasonable grounds to believe that a dwelling-house is a premises or place referred to in paragraph 231.1(1)(c), a) il existe des motifs raisonnables de croire que la maison d’habitation est un lieu mentionné à l’alinéa (1)c); (b) entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, and b) il est nécessaire d’y pénétrer pour l’application ou l’exécution de la présente loi; (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused, c) un refus d’y pénétrer a été opposé, ou il existe des motifs raisonnables de croire qu’un tel refus sera opposé. the judge may issue a warrant authorizing an authorized person to enter the dwelling-house subject to such conditions as are specified in the warrant but, where the judge is not satisfied that entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, the judge may (d) order the occupant of the dwelling-house to provide to an authorized person reasonable access to any document or property that is or should be kept in the dwelling-house, and (e) make such other order as is appropriate in the circumstances to carry out the purposes of this Act, to the extent that access was or may be expected to be refused and that the document or property is or may be expected to be kept in the dwelling-house. ...

It is especially in connection with what appears to be a cumulative approach to the defendant's exposure or risk that I find myself, with respect, in disagreement with the finding of the learned judge of the Tax Court of Canada as disclosed in his reasons. ...

It seems to me that the test applied by Chief Justice Jackett in the Allied Farm Equipment case may now have greater weight when applied in connection with section 125. ...

The defendant, in paragraph 3 of the statement of defence, refers to the several limitations placed upon the agent's authority by the agency agreement as follows: (1) could not bind the Plaintiff in any way, (2) could not interpret a contract of insurance so as to bind the Plaintiff, (3) could not make, alter or discharge a contract, (4) could not extend the time for payment of any premium; (5) could not waive any forfeiture or grant any permit; (6) could not incur any liability on behalf of the Plaintiff; (7) could not make or allow the delivery of any policy not issued under a binding receipt, unless the applicant was at the time in good health and the first premium had been paid; (8) could not collect a premium on any policy or a payment on any policy loan except as he might be authorized under this Agreement; (9) could not give a receipt for any premium or payment except upon the printed form of receipt furnished by the Plaintiff for that purpose; (10) could not vary any of the conditions contained in any printed form or receipt; (11) could not institute or defend legal proceedings for any cause in connection with the transaction of the Plaintiff's business; (12) could not publish any advertisement relating in any way to the business of the Plaintiff until a copy of same had been submitted to and approved by the Plaintiff. ...

Some of the accepted elements of goodwill are the benefit and advantage of a good name, reputation and connection of a business. ...

Apart from specific legislation in a taxing statute, I know of no law which imposes an obligation upon a lender to demand the payment of interest in connection with a loan granted by the lender to a borrower, and if the lender does not require the payment of interest, the borrower is under no obligation to pay interest. ...

With respect to aircraft expenses, plaintiff contends that expenses incurred by him on flying his aircraft to and from the farm were for the purposes of operating and supervising the farming business and therefore incurred in connection with his farming business. ...

In that case Mr Justice Fisher of the Supreme Court of British Columbia had to construe a bequest of money on trusts “in favour of educational and religious object in connection with the Baptist Denomination in the Province of British Columbia”. ...