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Consideration of the surrounding circumstances recognizes that ascertaining contractual intention can be difficult when looking at words on their own, because words alone do not have an immutable or absolute meaning: No contracts are made in a vacuum: there is always a setting in which they have to be placed.... ...

Simply because the CITT declined to consider the issue of “reason to believe” in the context of “value for duty” in an earlier instance, does not mean the CITT going forward has foreclosed consideration of issues like those raised here by MoC. [52] As the Federal Court of Appeal has opined in the past, “[t]he function of the CITT as both an adjudicator of disputes and an instrument in the development of trade and import policy suggests that the Parliament intends and expects the CITT to take into account, even in appeals under section 68 of the Customs Act, policy questions that are not appropriate for ordinary judicial appeals”: Deputy Canada (Minister of National Revenue) v Yves Ponroy Canada, 2000 CanLII 15801 (FCA) at para 33. [53] To paraphrase (now) Associate Judge Milczynski, MoC seemingly is at an early stage of the Act ’s adjudicative process. ...

The taxpayer, in his pleadings, alleges the July 10, 1964 documents are against public policy and public morality and “void of legal effect by reason of illegality of consideration and by reason of undue influence and duress”. ...

Finally, a broader consideration moves me to the conclusion to which I would come. ...

As was stated in Cameco at para 41, “whether questions posed in the course of an audit might have direct or collateral consequences on ongoing or prospective litigation is not a relevant discretionary consideration.” [92] Justice Rowe of the Supreme Court of Canada, writing for the majority in Law Society of Saskatchewan v Abrametz, 2022 SCC 29, states at para 36 that the primary focus of the doctrine of abuse of process in the context of administrative law is “the integrity of the courts’ adjudicative functions, and less on the interest of the parties […] The proper administration of justice and ensuring fairness are central to the doctrine […] It aims to prevent unfairness by precluding ‘abuse of the decision-making process.’” [93] In this case, the Minister acted within the powers conferred to her by the ITA. ...

Justiciability recognizes that the exercise of legislative powers or the conduct of state affairs – including foreign affairs – by the executive branch requires weighing many considerations and making policy choices that should not be assessed by the courts (Environnement Jeunesse at para 30). [59] Justiciability relates to a court’s jurisdiction in the sense that a justiciable issue is one that does not exceed a court’s jurisdiction by encroaching on the exclusive powers of the legislative or executive branches (Ontario v Criminal Lawyers’ Association of Ontario, 2013 SCC 43 at para 30). ...

The standard to be applied is one of reasonable consideration. But it is clear that the proper approach to applying paragraph 55(1)(c) of the Act requires that one views the transactions as a whole rather than in isolation. ...

As described by Justice Noël in Brar, the appeal is “robust.” [63] I acknowledge that |||||||||| ’s Charter and constitutional arguments deserve consideration and note that similar issues have been raised before this Court in other proceedings. ...

In the matters under consideration, Mr. Brown found that neither Mr. Hennessey nor Eastern Health “can be considered the deemed employer” (Exhibit P-5).    ... I would say that no consideration would have been given because Mr. Hennessey would have been well aware through his conversations with collections that the idea – one of the reasons an individual account was set up in January 2006 was to facilitate him keeping current with current remittances.  ...

Bryant, The Law of Evidence in Canada, Second Edition, Butterworths, Toronto and Vancouver, 1999, at paragraph 14.96, page 756, other considerations unique to the adversarial system, such as fairness to the opposite party and consistency of positions, may come into play. But the Court cannot find any such considerations here. [103]        Normally, the essentials of a waiver of a legal right (such as a time limitation or contractual rights) include a conscious intention to relinquish that right (see Saskatchewan River Bungalows Ltd. v. ...