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In those cases, there was no evidence as to the status of parties as registrants under the Excise Tax Act, nor was consideration given to the applicable provisions of that statute, underlying the entitlement to an input tax credit (at paras 98-99). [49] In the case at hand, the availability of input tax credits has been raised. ...

This will be the case when the process (1) allows the judge to make the necessary findings of fact, (2) allows the judge to apply the law to the facts, and (3) is a proportionate, more expeditious and less expensive means to achieve a just result. [21] The test on a motion for summary judgment is not whether a party cannot possibly succeed at trial; rather, it is whether the case is so doubtful that it does not deserve consideration by the trier of fact at a future trial (Milano Pizza at para 33; Kaska Dena Council v Canada, 2018 FC 218 at paras 21, 23 (Kaska)). ...

Here, if the plaintiff establishes that its manufacturing activities fall within the definition in paragraph 2(1)(f), then it will be entitled to the consideration provided in section 26.1 for “similar goods". ...

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 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. 3. ...

Relevance will be decided by the judge hearing the underlying application for judicial review on the merits. [42] However, the necessity of disclosing information in the proceedings, as assessed by the Minister when preparing the common record, is a very different consideration. ...

A literal or legalistic interpretation must be avoided when the basic object of the treaty might be defeated or frustrated in so far as the particular item under consideration is concerned. ...

While the collection measures contemplated by the Agency inconvenience and adversely affect the respondents, the tax authority also risks being left empty-handed if these measures are suspended. [69] Other than arguing that they will face irreparable harm if the Minister is not enjoined from pursuing collections, Iristel has not advanced other concrete considerations to be assessed at this stage of the analysis. ...

The Court noted that “a decision to recommend or not to recommend remission is very different from a judicial decision, since it involves a considerable amount of discretion and requires the consideration of multiple factors. ...

I cannot permit the action to continue based only on abstract considerations of fairness. ...