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Duff J. for the majority concluded that the levy in question was a tax because it was: (1) enforceable by law; (2) imposed under the authority of the legislature; (3) levied by a public body; and (4) intended for a public purpose.    16                                The first, third and fourth criteria pertain to the nature of the levy, while the second criterion involves a consideration of the manner in which the levy was imposed.  ...

  [11] Based on his consideration of ss. 2 and 16(1) of the Regulations, he concluded that the licence itself is the property of the Crown, and not of the holder. ...

If only these sections were taken into consideration, compensation could not be effected after bankruptcy, because bankrupts would no longer be in a position to use their property to pay their debts.  ...

This may involve several considerations, including the specialized knowledge of its decision makers, whether any special procedures or non-judicial means of implementing the Act apply, and whether the tribunal plays a role in policy development.   29           In respect of the specialized knowledge of decision makers, a court can look to a tribunal’s constitutive statute and whether appointees are required to have expert qualifications, or are to be appointed by persons holding such qualifications: see Southam, supra, at para. 51.  ...

C.A.) is, in my view, the leading pre- Descôteaux judicial consideration of the relationship between solicitor-client privilege and search warrants under the Criminal Code  .  ... Considerations of fairness in the process remain determinative (Novak v. ...

Consideration of this context will enable a reviewing court to assess and understand the nature of the individual parts of the series when analysing whether abusive tax avoidance has occurred. ... Of course, in the GAAR analysis, the entire series of transactions must ultimately be taken into consideration to determine whether the tax benefit results from an abuse of the provisions relied upon ...

., [1980] 1 S.C.R. 357, at p. 373.   83                                The respondent must show that the appellants infringed its “sole right”, in relation to the musical works at issue, to “communicate to the public by telecommunication”.   84                                This will require consideration of two related legal issues:   (i)                Can the appellants claim the protection of the limitation in s. 2.4.(1)(b)?   ... The Privy Council held that Parliament was fully competent to pass legislation with extraterritorial effect (at p. 163):   Once it is found that a particular topic of legislation is among those upon which the Dominion Parliament may competently legislate... their Lordships see no reason to restrict the permitted scope of such legislation by any other consideration than is applicable to the legislation of a fully Sovereign State.   ...

The others do not require elaborate consideration. As to ground no. 4, I cannot agree that the Act infringes upon the exclusive legislative jurisdiction of the Parliament of Canada to impose customs and excise duties. ... The mere insertion, by the legislature, of the phrase in section 4 of the Act "a tax in respect of the consumption of such tobacco" is not conclusive but upon consideration it appears to me that the tax is imposed upon the very person it is intended should bear it and who, in the ordinary course, will not be able to pass it on. ...

Rather, determining whether a work is “prepared... by or under the direction or control” of the Crown requires consideration only of the identity of the author and the relationship of that author to the Crown. [121]                      There is no question here that the “prepared” prong is not satisfied with respect to the registered or deposited plans of survey. ... The record indicates that accuracy, integrity, and dissemination of the works in question are of great importance to the proper functioning of the land registry system in Ontario. [145]                      All of these considerations support the conclusion that the registered or deposited plans of survey are government works once published by Teranet and/or the Land Registry Office. ...

I prefer to leave consideration of the standard applicable to unlawful interference under s. 24 for another day, when the Court has the benefit of full submissions on the matter. ... On the other hand, the word “ignore” means “not to know, to be ignorant of” or, alternatively, “to refuse to take notice of; not to recognize; to disregard intentionally, leave out of account or consideration, shut ‘one’s eyes to’” (see “ignore” in the Oxford English Dictionary (2nd ed. 1989), at p. 641). [81]                           According to Robert & Collins: Dictionnaire français‑anglais, anglais‑français (10th ed. 2016), at p. 1548, the English word “ignore” is the equivalent of the French word “ ignorer ”, which means not to know, not to want to know or not to make use of something or, alternatively, to refuse to recognize the existence of or to take notice of something (see also “ ignorer ” in the dictionaries Le Petit Larousse illustré, at p. 598, and Le Petit Robert, at p. 1276). [82]                           That being said, the English version of By‑law R‑036 is unofficial and therefore has no legal effect: it is merely a reference document. [83]                           In addition, s. 8 of the Charter of the French language, CQLR, c.  ...