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. …, is it the Crown’s position that it is proceeding … with the tax-shelter allegation and argument in connection with Mr. ...

The Minister alleged that Dominelli had failed to comply with his obligations under s 231.1(1) of the ITA, which provides: 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. ...

I fully endorse the connection made by the Federal Court between that case and Mr. ...

The slight economic gains and losses derived from the exposure to the interest rate differential were merely incidental and bore little connection with the gains and losses that Mr. ...

In connection with this modification, the Directorate advised the appellant that “[c]haritable organizations may not directly provide cash (funds) to non-qualified donees, in this case the poor [in Israel]…” but could provide them with furniture and clothing as the appellant proposed (Appeal Book Vol. ...

The Information to Obtain sworn in support identified the Respondent in connection with a CID investigation into tax evasion by a client of Corporate House. ...

The “but for” test requires a plaintiff to demonstrate that the injury would not have occurred but for the negligence of the defendant (Resurfice Corp. v Hanke, 2007 SCC 7 at paras 21-22, citing: Athey v Leonati, 1996 CanLII 183 (SCC) at para 14). [92] I agree with the Defendant’s argument that there is no factual or causal connection between the CRA’s actions and Mr. ...

Dignard further stated that Coulter then went bankrupt and from that moment Place d’Embrun was in real financial trouble as it lost its connection to the money Source. ...

The company in this case was fully competent to engage in football coaching activities, and the agreements entered into in connection with these activities were bona fide commercial transactions. ...

The contracts were obtained not only because of the organization of the company and the quality of its products, but equally because of the appellant’s connections and the professional competence of his engineering firm. ...