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Legislation: [27] Sections 7 and 8 of the Charter set out the following: 7 Everyone has the right to life, liberty and security of the person and the right not to be deprived thereof except in accordance with the principles of fundamental justice. 8 Everyone has the right to be secure against unreasonable search or seizure. 7 Chacun a droit à la vie, à la liberté et à la sécurité de sa personne; il ne peut être porté atteinte à ce droit qu’en conformité avec les principes de justice fondamentale. 8 Chacun a droit à la protection contre les fouilles, les perquisitions ou les saisies abusives. [28] Sections 231.1 and 231.2 of the Act provide as follows: Inspections 231.1 (1) An authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, (a) inspect, audit or examine the books and records of a taxpayer and any document of the taxpayer or of any other person that relates or may relate to the information that is or should be in the books or records of the taxpayer or to any amount payable by the taxpayer under this Act, and (b) examine property in an inventory of a taxpayer and any property or process of, or matter relating to, the taxpayer or any other person, an examination of which may assist the authorized person in determining the accuracy of the inventory of the taxpayer or in ascertaining the information that is or should be in the books or records of the taxpayer or any amount payable by the taxpayer under this Act, and for those purposes the authorized person may (c) subject to subsection 231.1(2), enter into 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, and (d) require the owner or manager of the property or business and any other person on the premises or place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner or manager to attend at the premises or place with the authorized person. ...

Clause 3.1 of the Partnership Agreement states that one of the purposes for which the Partnership was formed was to “acquire the Project Assets [i.e. the Lands and related contracts], pursue all approvals required in connection with the development of the [Taylor] Project and, as soon as possible, proceed with the development, construction and financing of the [Taylor] Project and the marketing and sale of the Strata Lots or other interests in the [Taylor] Project.”- The Appellant made a $5 capital contribution in respect of its 5% Partnership interest and Taylor made a $95 capital contribution in respect of its 95% Partnership interest. ...

Relevant Provisions [18] Section 231.7 of the Act states: 231.7 (1) On summary application by the Minister, a judge may, notwithstanding subsection 238(2), order a person to provide any access, assistance, information or document sought by the Minister under section 231.1 or 231.2 if the judge is satisfied that (a) the person was required under section 231.1 or 231.2 to provide the access, assistance, information or document and did not do so; and (b) in the case of information or a document, the information or document is not protected from disclosure by solicitor-client privilege (within the meaning of subsection 232(1)). [19] Subsections 231.1(1) and 231.2(1) provide as follows: Information Gathering 231.1 (1) An authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, (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; (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; (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); (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 (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 (ii) to answer the questions in writing, in any form specified by the authorized person; and (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. ...

During the latter part of 1960, the President of Encyclopaedia Britannica of Canada Ltd. and the appellant explored the possibility of the appellant selling his ‘‘business’’ in connection with the ‘‘sale’’ of that company’s publications to a company the shares of which would all be owned by the appellant. ...

The positive factors which would tend to increase the value of the appellant’s property were the projects which should facilitate industrial expansion in Moore township, viz: the designation of certain areas as Industrial Stage I and Stage II; the relocation of highway 40 and its eventual connection with highway 402; the paving of the county road #4 passing south of the subject property and which was to connect with highway 40 and the other projects envisaged in the approved official plan were generally aimed at.promoting the industrial expansion of the township. ...

The Court held at page 431 that the words "case or canister" explain one another, that the word "case" used in connection with "canister" must mean a case in the nature of a canister, not strictly speaking, a canister but it must be a solid and substantial thing of wood or metal; or some other solid substance which could be covered over so as to prevent ignition from a spark. ...

This exception is very narrow and is available only where there is no connection or link to the employment relationship. [25] No great effort is required here to link the payment of the food transportation expenses to Mr. ...

Alternatively, they could proceed with the hearing of the appeals, subject to the applicants’ objection to the respondent’s filing the evidence obtained by the CRA in connection with the search, it being understood that this motion would be presented and heard at a time to be determined by the Court, depending on the availability of the parties, after the hearing of the appeals. ...

Tires and Tubes— " (iii) Tires in whole or in part of rubber for automotive vehicles of all kinds, including trailers or other wheeled attachments used in connection with any of the said vehicles— two cents per pound; Inner tubes for use in any such tires three cents per pound. ...

The directors may from time to time pay to the members such interim dividend as in their judgment the position of the company justifies. ‘ ‘ It was in connection with the dividend of 9s. 6d. that the originating summons was issued by the trustee. ...