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For the reasons given in connection with requirements to pay issued in respect of moneys owing under the federal Income Tax Act, in my opinion the exercise of a power to issue a requirement to pay is not a "proceeding in respect of a cause of action". [68]      However, the fact that section 32 does not apply to the issuance of a requirement to pay under the British Columbia Income Tax Act still leaves the question whether the British Columbia Limitation Act applies of its own force, and not by virtue of the reference to the applicable provincial law in section 32 of the Crown Liability and Proceedings Act. [69]      The first issue here is whether that provincial Limitation Act is capable of applying to a measure taken by the respondent, a Minister of the federal Crown, in an attempt to collect a debt owing to the provincial Crown under the British Columbia Income Tax Act. [70]      The British Columbia Interpretation Act R.S.B.C., c. 238 reverses the common law presumption that statutes do not bind the Crown in the absence of express words or necessary implication. ...

The first part was a contract for the supply of services by Air Canada in connection with the development of software for Ticketnet for a fee of $2 million. ...

Wong said that the Fairness Committee did not want any connection between the Fairness Committee decision and the settlement of the Notice of Objection. ...

At 5283, he put it as follows:              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.                       ...

In the first place, Dorval airport, as ADM states, will become a North American entry point for connections between the continent and Europe. ...

., on behalf of the plaintiff, wrote a letter to Revenue Canada in which she inquired as to the status of Scott Paper’s refund claims “which were … filed … in connection with the payment of Federal Sales Tax on sales of facial tissues ” [my emphasis]. ...

For example, where your house is, spouse, dependants, family, social connections, provincial ties (e.g. driver’s licence) and health coverage etc. is indicative of where you are based for taxation purposes.”  ...

  [26]            The CRA stated that the deductibility of any expenses under paragraph 18(l)(a) is determined by the activity that results in a claim made and the connection of this activity to the business activity. ...

A person’s connection to Canada would have to be quite strong in order for his or her absences to be considered periods of continuous residency in Canada ...

Jim Wilson mentioned that the legislation provides that a Canadian resident contributor is a sufficient connection to Canada to maintain Canada ’s right to tax the income derived from the contributed property.  ...