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The intention of a corporation, acting through its officers, is relevant to the consideration of a question of this nature as is established by the following authorities, and the method of proof is in effect stated in Halsbury, volume XIII, pages 565 and 566 as follows: “The state of a person’s mind may be proved whenever it is material. ... Was it the intention of the president, treasurer and general manager of the respondent corporation, who, according to the evidence, controlled its operations, to make the cars under consideration part of its plant and therefore capital assets? ... (supra), Cameron, J., had to deal with a similar problem although in that case the vehicles under consideration had been carried in an inventory account and were not segregated from its normal buying and selling operations. ...

Then by Section 3 thereof there shall be taken into consideration, in determining whether a partnership does or does not exist, certain rules, including 3(3). “3. (3) The receipt by a person of a share of the profits of a business is prima facie evidence that he is a partner in the business, but the receipt of such a share or payment, contingent on or varying with the profits of a business, does not of itself make him a partner in the business, and in particular,’’ The interpretation to be placed on the latter provision is stated in Lindlay on Partnership, 11th Ed., at p. 44 as follows: “The effect of sharing profits as prima facie evidence of partnership was considered by the Court of Appeal in the case of Badeley v. ... “X” entered the firm, there is a recital in which she stated her willingness to become a partner ‘‘and render herself responsible for the liabilities (of the firm) in consideration of a share in the profits thereof’’. ... The power conferred on the Minister to treat the whole of the income as that of the husband or wife is discretionary and no doubt in exercising that discretion he would take into consideration the contributions made in services and capital by the partners. ...

Fransen reiterates the need for documentation to conduct a review of the gross business income and the purported loss reported and proposed to deny those amounts; penalties were also under consideration. [15] He did not read this letter because Mr. ... She remarked neither Notices provided the information nor documentation CRA had previously sought thus considered them irrelevant. [16] In cross-examination, she said recalls the last Notice but he never responded to her requests. [38] After taking into consideration the history of how Mr. ... Fransen argues there were no flashing red lights or warning times at the time of filing the Return. [58] The relevant point in time for the determination is the time of filing the Return. (1) Magnitude of the advantage (or omission) [59] Magnitude of the advantage is the first Torres factor for consideration. ...

But other considerations arise where the right of enjoyment is deferred by a trust for accumulation and where, as here, some of the beneficiaries are or may be unborn and the shares of those in esse are not presently ascertainable. ... After giving to the provisions of secs. 5, 11(1) and 13(1) much thought and consideration, my conclusion is that in respect to income directed to be accumulated by a trustee for future distribution amongst person wholly or partially unascertained, some of them within and some of them without Ontario, he is not assessable. ... The view I have taken of the assessment appeal proper—and which I understand finds favour with the majority of the members of the Court—suffices to dispose of the liability of the appellant for the taxes in question and renders unnecessary consideration of the constitutional question presented in the action tried before Orde, J. ...

From the above submission it will be seen that (more briefly resumed) in October, 1940, the plaintiff company, a duly organized and continuing company, agreed to sell to the intervenant a certain block of land in the City of Montreal for an agreed nominal consideration, and the plaintiff further undertook, with the co-operation and assistance of the intervenant to design, construct and equip thereon a new plant suitable for the production of certain war material. ... Provision was also made in the agreement for the terms upon which the plaintiff company might re-acquire the land in question, for the same consideration, and also the new plant and equipment in preference to anyone else. ... In the case now under consideration, all that has occurred is that an ordinary commercial corporation has received assistance from the Government in order to facilitate and expedite the execution of certain wartime contracts. ...

I now come to a consideration of The Assessment Act. So far as I can find, the express power to tax property owned by a municipality, but situate within the bounds of another municipality, was first conferred in 1898 by 8.M. 1898, 61 Vict., ch. 33, see. 2, which enacted this provision as an addition to sec. 9 of ch. 101, R.S.M., 1892, being The Assessment Act. ... I now come to a consideration of sec. 4 of the 1918 Charter, which I have quoted above. ... At the time that the 1893 amendment to the Ontario Assessment Act was made that Act already contained as subsee. (7) of the amended section a provision which, so far as the question here under consideration is concerned, served the same purpose as sec. 700 (14) of the 1918 Winnipeg Charter. ...

The deed of settlement provided in part:— “WHEREAS the Settlor is desirous of making provision for the maintenance and benefit of his daughter, the Beneficiary herein; 4 AND WHEREAS the Settlor being the absolute owner of the securities specified in Schedule 44 A” hereto has transferred the same to the Trustees to hold as a Trust Fund upon the Trusts hereinafter expressed; 4 NOW THIS DEED WITNESSETH that in consideration of the natural love and affection which the Settlor has for his said Daughter, the Beneficiary herein, and for divers good causes and considerations, the Settlor hereby directs and has agreed and declared as follows:— "1. ... Kerr, that the identification of the subject-matter of the tax is naturally to be found in the charging section of the statute, was made in the course of the consideration of the question whether the tax was imposed on property or a transmission. ...

The same situation exists in respect of the Dominion succession duties, except that these duties were settled on a commuted basis, and the result is more acceptable to the residuary legatees. 1 pass to a consideration of the second objection raised on behalf of the residuary legatees, namely, the manner and amount of payment of income from the residue of the estate to the widow. ... The Rates and Taxes Act expressly contemplates the taxation of personal property at a place of business other than the head office, the principal place of business or the place from which direction and control emanate and, therefore, the considerations so important in the foregoing cases are not conclusive in determining that other place of business contemplated in Section 20. ... These considerations might well be conclusive under another statute. The hates and Taxes Act, however, contemplates that personal property may be taxed at a point other than that place from which the direction and control emanate. ...

Clause 7.01 provides in part: 7.01 The capital of the Limited Partnership shall be divided into 274 Units which shall be issued as follows: [a] One (1) Unit shall be issued to the Founding Partner in consideration of the Founding Partner making an original capital contribution of ONE DOLLAR [$1.00] and agreeing to make an additional capital contribution of TWENTY FOUR THOUSAND NINE HUNDRED and NINETY NINE DOLLARS [$24,999] as hereinafter provided; and [b] Two Hundred and seventy-three [273] Units shall be issued pursuant to an Offering in consideration of each Limited Partner making a contribution of TWENTY-FIVE THOUSAND DOLLARS ($25,000) per Unit. ... In consideration of the General Partner accepting this subscription and conditional thereon: (a) the undersigned agrees to be bound, as a party and as a Limited Partner in the Limited Partnership, by the terms of the Conditional Sales Agreement, and by the terms of the Limited Partnership Agreement, the Sublease, the Maintenance and Technology Agreement and the Management Agreement from time to time amended and in effect, and the undersigned expressly ratifies and confirms the Power of Attorney given the General Partner therein and (b) the undersigned hereby irrevocably makes, constitutes and appoints the General Partner with full power of substitution, as his true and lawful attorney and agent, with full power and authority in his name, place and stead and for his use and benefit, to execute, swear to, acknowledge, deliver, file and record on his behalf in the appropriate public offices and publish all the following: i. the Limited Partnership Agreement and counterparts thereof, the execution whereof by the General Partner being hereby ratified; ii. the Conditional Sales Agreement and the Management Agreement the Sublease and the Maintenance and Technology Agreement and the execution whereof by the General Partner being hereby ratified; iii. all instruments which the General Partner deems appropriate to reflect any amendment, change or modification to the Limited Partnership or to the Limited Partnership Agreement or to the Conditional Sales Agreement, the Sublease, or the Maintenance and Technology Agreement or the Management Agreement in accordance with the terms thereof; iv. all certificate and instruments and amendments thereto which the General Partner deems appropriate or necessary to conform quality, or continue the qualification of the Limited Partnership in or otherwise comply with the laws of the Province of British Columbia; v. all conveyances, agreements, and instruments which the General Partner deems appropriate or necessary to reflect the dissolution and termination of the Limited Partnership pursuant to the terms of the Limited Partnership Agreement to be entered into on behalf of each Limited Partner; and vi. any and all other documents, certificates and instruments which may be required to be filled by the Limited Partnership under the laws of Canada or any Province or Territory thereof. ...

Hence, in its view, the applicable test in the case at hand is so strict and demands careful consideration, entailing a delicate exercise of discretionary power. [8] The Supreme Court of Canada has repeatedly recognized that the open court principle is protected by the constitutional guarantee of freedom of expression. [9] [23] In Sherman Estate v. ... Canada (Minister of Finance), [43] the Federal Court of Appeal stated the following on this matter: 12 … Obviously, this overarching consideration has no application to the present case and so it is that the law governing the issuance of confidentiality orders must respond to a plethora of factual patterns. ... Adams’s testimony, the Court must take it into consideration. [61] As established in Resolve Business Outsourcing Income Fund v. ...