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After careful consideration of the whole of the evidence, in my view, the trustees by accepting the terms of the trust prescribed by the settlor in the trust document dated September 15, 1963, and by acting as fiduciaries pursuant to it during the lifetime of the decedent Hubert Harry Harshman, and by carrying out his intentions as evidenced by the said trust document and by his communications with them, constituted ‘‘at the time of the making of” the inter vivos gifts referred to in the evidence, an “organization in Canada’’ and at the time ‘‘of the death of the deceased’’, it was the same organization in Canada; that this organization at the time of the making of the inter vivos gifts was entitled to receive them and at this latter time, was legally entitled to claim the capital and income of the residue of the estate of the deceased subject to the provisions for encroachment in favour of the widow from the trustees under the will of the deceased; that this organization was ‘‘charitable’’ within the meaning of The Commissioners for Special Purposes of the Income Tax v. ...

The right of respondent to be reimbursed these moneys, which it paid to appellant, involves the consideration of two questions: (i) Whether, under the general law, there is, in like circumstances, a right to recover moneys paid, and, in the affirmative, (ii) Whether this right to recover, under the general law, is barred, in the present instance, by any of the statutory provisions of the Excise Tax Act. ...

This definition has received general acceptance in this country, subject to the consideration that in order to qualify as “charitable” the purposes must, to use the words of Lord Wrenbury in Verge v. ...

Hd. of Lakes’’ used in the invoices under consideration ‘‘merely condition the constituent elements in the price’’, to borrow the phrase used by Hamilton, L.J., which I have just quoted. ...

As Duff, J. stated at p. 189: “When the facts proved are taken into consideration, there seems to me no real ground for doubting that the properties in which the company dealt were acquired for the purpose of turning them to account to the profit of the company, by sale, if necessary.’’ ...

The problem in the case at bar is not the same as that under consideration in L f Institut de Notre Dame des Missions v. ...

Further, in this case, the preamble of the Atomic Energy Control Act does not restrict the federal power to safety and security considerations only.  ... In truth, I find that this attempted restriction of federal power to health and security considerations flies in the face of the Act.  ... Of course, the form that Canadian labour legislation has taken is only one consideration in describing the character of labour relations as a matter for constitutional purposes.  ...

Relying on Harrer  and Terry, Juriansz J. stated that the overriding consideration was whether the admission of the evidence would result in an unfair trial.  ...   (4)  A Balancing Methodology   102                            In light of the foregoing considerations, several issues arise with respect to the question of the application of the Charter   to investigations.  ... I do not question the importance of this policy consideration and the need for Canada to participate in the fight against transnational crime.  ...

The preamble to that legislation recognized that “very many persons entitled to participate in the said grant in evident ignorance of the value of their individual shares have agreed severally to sell their right to the same to speculators, receiving therefor only a trifling consideration”.  ... As noted by Harley Schachter: The various rationales for limitations are still clearly relevant, but it is the writer’s view that the goal of reconciliation is a far more important consideration and ought to be given more weight in the analysis. ... While laches requires consideration of whether the plaintiff had the capacity to bring a claim, this has never been extended to except from laches all who are vulnerable. ...

In Perron‑Malenfant, supra, a unanimous opinion of this Court, I explained that policy as follows (at paras. 50‑51):   In my view, arts. 2552 and 2554 demonstrate a careful balancing of the relevant considerations. ... APPENDIX   Income Tax Act  , R.S.C. 1985, c. 1 (5th Supp  .)   104. (1)  In this Act, a reference to a trust or estate (in this subdivision referred to as a “trust”) shall be read as a reference to the trustee or the executor, administrator, heir or other legal representative having ownership or control of the trust property.   146. (1)  In this section,   "retirement savings plan" means   (a)  a contract between an individual and a person licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada an annuities business, under which, in consideration of payment by the individual or the individual's spouse of any periodic or other amount as consideration under the contract, a retirement income commencing at maturity is to be provided for the individual, or   (b)  an arrangement under which payment is made by an individual or the individual's spouse   (i)    in trust to a corporation licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as trustee, of any periodic or other amount as a contribution under the trust,   (ii)    to a corporation approved by the Governor in Council for the purposes of this section that is licensed or otherwise authorized under the laws of Canada or a province to issue investment contracts providing for the payment to or to the credit of the holder thereof of a fixed or determinable amount at maturity, of any periodic or other amount as a contribution under such a contract between the individual and that corporation, or   (iii)   as a deposit with a branch or office, in Canada, of   (A)  a person who is, or is eligible to become, a member of the Canadian Payments Association, or   (B)   a credit union that is a shareholder or member of a body corporate referred to as a “central” for the purposes of the Canadian Payments Association Act,                                                                     . . .   ...