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Subject to the provisions of this Act the Exchequer Court shall have exclusive jurisdiction to hear and determine all questions that may arise in connection with any assessment made under this Act...” ... Cunliffe argues that that section presupposes that an assessment has been made, and that as I understand him, the words "in connection with’’ mean "‘Consequent upon’’. ...

A.B. in connection with a personal tax matter that relates to Mr. A.B.’s shareholdings in the capital of client Y. ... A.B. in his personal tax appeal and not in any way in connection with its services on behalf of client X or client Y. ... A.B., retained the firm to appeal a tax assessment that disallowed certain deductions claimed by him in connection with the reorganization and recapitalization of Realwest Energy Corporation. ...

Bourassa, in the past, had relied upon other persons to handle his correspondence and to handle his bookkeeping and that his bookkeeper had become ill and that the work in connection with the bookkeeping of the company had piled up. ...

On the ground floor of the defendant’s premises is a cafe operated by the defendant, and upstairs a bedroom used by the defendant, an office and store room, both used by the defendant in connection with the cafe business and an additional room used by the cafe employees for changing clothes when coming to and going from work. ...

In this connection one notices motor vehicle accident cases, corporate takeovers, construction contract claims and many other diverse kinds of cases which also fall clearly within the jurisdiction of the provincial superior courts. ...

Subsection (10) provides: (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 (2) or (3)) and there is no direction in this section with respect thereto, a judge may give such direction with regard thereto as, in his opinion, is most likely to carry out the object of this section of allowing solicitor-client privilege for proper purposes. ...

Let it suffice to say that the whole picture in my view is similar to that described by-Lord Macmillan in another connection where his Lordship said they "‘consequently invented the imposing facade of a sale which sold nothing. ‘ ‘ The members of the Board who passed these orders knew that the agency theretofore existing would be attacked as being merely an agency formed for the purpose of equalizing prices and, hence, subject to being impugned under the decision in the Crystal Dairy case, supra. ...

The only limitation is that if the question of relationship happens to arise in connection with the interpretation of a will or instrument, then Section 10 does not apply if the testator died before April 17, 1920, or to an instrument made before that date. ... Riddell, J.A., said this in connection with the question whether a man killed in an accident stood in loco parentis to his sister, on pp. 549-50: Our own Courts do not give much assistance in the enquiry. ... The offices and duties of a parent are infinitely various, some having no connection whatever with making a provision for a child; and it would be most illogical, from the mere exercise of any of such offices or duties by one not the father, to infer an intention in such person to assume also the duty of providing for the child.” ...

C.R. 408; [1969] C.T.C. 353; 69 D.T.C. 5278 at 361 (D.T.C. 5283) analyzed the question this way: 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. ...

Accounts Payable to Affiliated Companies: The evidence in connection with this item establishes that the total of $4,432,000 represents liabilities of the appellant to affiliated companies in the group mentioned earlier, for purchases made in the normal course of trade. ... There are, however, certain differences in the facts of the cases as well as important considerations in connection with the intent and application of the Act which, in my view, afford valid grounds for declining to follow those cases. ... Since the promissory notes representing this indebtedness and the other securities given are for loans of a non-capital nature, it is necessary here to consider the third of the applicable principles mentioned earlier in connection with the interpretation of this statute: “Ill. ...