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Rather, the Act contains both objective elements "embodied in the reasonable person language"and subjective elements inherent in individual considerations like "skill" and the idea of "comparable circumstances". ...

Having regard to the criteria for establishing public interest standing, the Court of Appeal referred first to the Supreme Court standards as set out in Canadian Council of Churches:          [50] Finally, the court reviewed the requirements which must be met by anyone claiming public interest standing:          It has been seen that when public interest standing is sought, consideration must be given to three aspects. ...

I do not think it is possible to say that in the case under consideration the Refinery was the manufacturing agent of Oils Ltd., but it might be argued that Oils Ltd. was merely the selling agent of the Refinery, and in fact that is one of the contentions here made by the plaintiff. ...

The second reason is that, to the extent the issue involves a consideration of the General Anti-Avoidance Rule, Revenue Canada has its own internal review mechanism which might require some time. ...

ANALYSIS [9]                 Consideration of whether the debt has been extinguished begins with the decision of the Federal Court of Appeal in Markevich v. ...

The Notification informs the applicant that the Minister gave consideration to the facts and reasons set forth in the reassessments for 1985 and 1986 taxation years for which the applicant had signed waivers. ...

After the first prayer for relief, the plaintiff inserts in the Statement of Claim a further six paragraphs of facts; and then      (f)      claims a declaration that in receiving and responding to the 1991 Ruling request, the Minister was acting in a fiduciary capacity, or was acting in a capacity akin to a fiduciary, toward the class of plaintiffs described herein; and      (g)      a declaration that the Minister breached the said fiduciary duty or fiduciary-like duty in the following respects:          (i)      by agreeing to issue an Advance Tax Ruling in circumstances where the share exchange had already taken place, and therefore the transaction which was to be the subject of the Ruling was substantially completed, all of which was contrary to established Revenue Canada policy and procedure, which allows for Rulings respecting proposed transactions only; and          (ii)      by agreeing to issue a Ruling when Revenue Canada believed that the Act did not allow for such a favourable Ruling, or was ambiguous in respect of the proposed transaction; and          (iii)      by agreeing to issue a Ruling when the applicant therefor was apparently in possession of private information, to wit the 1985 Ruling whereas the only public position ever put out by the Minister was contrary, namely, the 1985 opinion; and          (iv)      by favouring Protective Trust and Family Trust with a Ruling not equally available to others;          (v)      by succumbing to pressure by persons outside Revenue Canada and reversing the Department's considered position against a favourable Ruling;          (vi)      by issuing a Ruling with a private side deal, comprised of the undertaking and waiver thereby allowing a transaction which avoided the intent of the Act; and          (vii)      by neglecting or refusing to refer the matter to the Anti-Avoidance Committee under the General Anti-Avoidance Rules pursuant to section 245 of the Act, for detailed consideration and analysis in that forum, prior to rendering a decision in response to the Ruling request; and          (viii)      By processing and approving the Ruling with extraordinary and undue haste, in order to satisfy the schedule of the applicant for the Ruling,              and thereby precluding completion of a thorough internal review of all relevant aspects of the matter; and          (ix)      By issuing an erroneous Ruling in law; and          (x)      By failing to publish the Ruling forthwith, and by failing to provide all material details of the Ruling when finally publishing same in or about March 1996; and          (xi)      By failing to take all reasonable steps to protect the tax base and the practical interests of the class of Plaintiffs; and          (xii)      Such further and other particulars of breach as may become known to the Plaintiff after Discovery.      ...

La présente loi a pour objet de compléter la législation canadienne en donnant effet, dans le champ de compétence du Parlement du Canada, au principe suivant: le droit de tous les individus, dans la mesure compatible avec leurs devoirs et obligations au sein de la société, à l'égalité des chances d'épanouissement, indépendamment des considérations fondées sur la race, l'origine nationale ou ethnique, la couleur, la religion, l'âge, le sexe, l'orientation sexuelle, l'état matrimonial, la situation de famille, l'état de personne graciée ou la déficience. [6]      The prohibited grounds of discrimination are listed in section 3: 3.(1) For all purposes of this Act, the prohibited grounds of discrimination are race, national or ethnic origin, colour, religion, age, sex, sexual orientation, marital status, family status, disability and conviction for which a pardon has been granted. (2) Where the ground of discrimination is pregnancy or child-birth, the discrimination shall be deemed to be on the ground of sex. 3.(1) Pour l'application de la présente loi, les motifs de distinction illicite sont ceux qui sont fondés sur la race, l'origine nationale ou ethnique, la couleur, la religion, l'âge, le sexe, l'orientation sexuelle, l'état matrimonial, la situation de famille, l'état de personne graciée ou la déficience. (2) Une distinction fondée sur la grossesse ou l'accouchement est réputée être fondée sur le sexe. [7]      Sections 7 and 9 define discriminatory practices in relation to employment: 7. ...

(b) the sale of the goods by the vendor to the purchaser or the price paid or payable for the goods is not subject to some condition or consideration, with respect to the goods, in respect of which a value cannot be determined;                   (6) Where there is not sufficient information to determine any of the amounts required to be added [e.g. pursuant to subparagraphs of s-s. 48(5)(a)(iv)] to the price paid or payable in respect of any goods being appraised, the value for duty of the goods shall not be appraised under this section.               ...

These considerations led her to find that clause 118(1)(b)(ii)(D) of the Act has a discriminatory effect and therefore infringes subsection 15(1) of the Charter.               ...