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CONSIDERATION Production of Documents by way of Direction to Attend [17]            The Applicants refer to a Direction to Attend pursuant to Rule 91, served on Ms. ... At trial the judge took a very limited approach to cross-examination on an affidavit and production of documents, essentially limiting such to cross-examination within the affidavit and to a consideration of only the documents which were attached to the affidavit. ... (supra). [29]            I put emphasis on the Court of Appeal decision in Stella Jones Inc. because I do not accept the argument of Crown that in requiring answers or documents I should not go back in time beyond the 27 August 2002 letter, or perhaps not earlier than 6 June 2002, when there was both some sort of decision apparently made, by the Investigations Division, that the audit process ought to be recommenced, for to take a more limited approach would deny the consideration of all relevant factors as mandated by the Supreme Court in Jarvis (supra). ...

The Moving Party’s burden to set aside the interim charging order in advance of any consideration on whether or not to make the Order absolute is the same as with any motion, that is, on the balance of probabilities.   ...   [67]            I would add to the above analysis consideration of the following emphasized words in Rule 458: 458. (1) On the ex parte motion of a judgment creditor, the Court may, for the purpose of enforcing an order for the payment of an ascertained sum of money,   (a) make an order imposing an interim charge for securing payment of that sum and any interest thereon   (i) on real property or immoveables, or on an interest in real property or immoveables, of a judgment debtor, in Form 458A,           (emphasis added)             … and    (b) order the judgment debtor to show cause, at a specified time and place, why the charge should not be made absolute ... Where there is no evidence of any consideration for the alleged oral agreement, the Moving Party contends the claim for an interest in property should be dismissed: Palkowski et al v Ivancic, 2008 ONCA 419. [72]            Contrary to the Moving Party’s submission, there is evidence that points to partial performance by Mr. ...

The Complaints Commission stated that it was satisfied that the military police had conducted an investigation pursuant to suspicions reported by one of the applicant’s colleagues and that the scope of the investigation was reasonable, not having been influenced in any way by abusive considerations such as the suspect’s race. ... He did not elaborate on how such new allegations may not have been inadmissible. [46]            With respect to the respondent, he also spent a lot of time in his memorandum of fact and law on considerations whose relevance to the issue at hand was very tenuous. ... He wanted to have his new allegations taken into consideration by the Commission investigator. ...

The latter Supplementary Letters Patent, taking into consideration the rédemption of the preferred shares of the par value of $40 each, which had been issued in the meantime, consequent upon the authorization contained in the former Supplementary Letters Patent, decreed that the capital stock of the Company shall, in the future, be $7,200 divided into 1,800 issued common shares of the par value of $4 each. ... VI, Ch. 14, Section 16 (1) was amended in order to insert the words: "or converts any class of the capital stock or shares thereof into any other class of capital stock, shares or other security thereof, the amount or the value of any consideration or right" etc. ... He further intimated that no change material to the issues here under consideration was effected between December 31, 1937, and June 3, 1938. ...

The words of the individual provisions to be applied to the particular case under consideration are then to be read in their grammatical and ordinary sense in the light of the intention of Parliament embodied in the Act as a whole, the object of the Act and the scheme of the Act, and if they are clear and unambiguous and in harmony with that intention, object and scheme and with the general body of the law, that is the end.       ... Practical policy considerations also recommend this interpretation of the Bankruptcy Act.  ... This conclusion, in my opinion, is supported by the wording of the sections in question, by the jurisprudence of this Court, and by the policy considerations to which I have alluded.       ...

The essential consideration in my view is that the requirement to produce is not so intrusive as a search or seizure, that it in no sense resembles a search and cannot be tantamount to a seizure because the person subject to it has a right to take action to circumvent the required production.   ... The rationale for this was that what is reasonable "depends upon consideration of what is sought, from whom, for what purpose, by whom, and in what circumstances": see p. 307.  ... It is with these considerations in mind that I examine the reasonableness of s. 231(3) of the Income Tax Act.       ...

The issue raised by this appeal is the extent to which, if at all, the government is constrained by considerations of procedural fairness in making enforcement decisions in relation to these statutory debts. [3]                               The Attorney General of Canada argues (and the applications judge agreed) that the Crown is not required even to notify an allegedly defaulting sponsor of its claim prior to filing with the Federal Court a ministerial certificate of the alleged debt which becomes, automatically, enforceable as if it were a judgment of that court.  ... The letters in most cases made clear Ontario’s openness to consideration of mitigating factors or financial circumstances or other reasons why the debt should not immediately be enforced.  ... Vossoughi did not reply to the two notification letters sent to her after she had been advised that her mother had applied for social assistance. [78]                           The Ministry, after consideration of whatever information was provided, generally advised each of the respondent sponsors that the sponsorship undertakings remained in effect but that the government was open to the negotiation of a repayment plan.  ...

Thereafter, VHHC Holdings and Copthorne I sold all of the shares of VHSUB to a third party for a nominal consideration and realized the accrued capital loss. ... Thus, it may be said that the provision that is being abused in the circumstances under consideration is not technically a provision of the ITA. ... Instead, in this Court, as in the Tax Court of Canada, the parties proceeded on the basis that the PUC of an amalgamated corporation under the ABCA would be determined by aggregating the PUC of each amalgamating corporation, except that for the purposes of this determination, the PUC of any shares held by an amalgamating corporation in another amalgamating corporation would be excluded. [69]            In these circumstances, it is readily apparent that a textual consideration of the provisions of the ABCA that are applicable for the purposes of determining the PUC of Copthorne II could not have been undertaken by the Tax Court Judge in the traditional manner contemplated by the Canada Trustco approach ...

The appellant argued that its expert report did not dispute that the transaction under review was the MSSA but indicated that the value of the services provided to SII by SWI through the seconded US employees should also have been taken into consideration. [53]            The Judge’s finding was based on the Guidelines (see OECD Guidelines 1995 chapter 1 paragraph 1.6). ... In so removing these tax considerations from economic decisions, the arm’s length principle promotes the growth of international trade and investment. […] 1.12     Both tax administrations and taxpayers often have difficulty in obtaining adequate information to apply the arm’s length principle. ... Practical considerations dictate a more flexible approach to enable the CUP Method to be used and to be supplemented as necessary by other appropriate methods, all of which should be evaluated according to their relative accuracy. ...

Richmond (Township), 1990 CanLII 1132 (SCC), [1990] 3 S.C.R. 1213. [19]      In my opinion the standard of impartiality required of investigators and members of the Commission is at the low end of the spectrum, at least when the basis of the allegation of bias is that they have expressed views that indicate a pre-judgment of the issues under consideration. ... Sanderson required consideration by the Commission. The failure of the Commission to address these concerns is a further reason why I am of the view that it would be unsafe to allow the decision of the Commission to stand. ... Murphy states: [6]        This is a direct attack on sections 110.2 and 120.31 of the ITA, based on considerations that are wholly extrinsic to the ITA. ...