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In applying this section, the first consideration is the rights of secured creditors. ...

In support of his contention, he advanced the several propositions to whose consideration I now turn. ...

Beaubier, as agent for the Attorney General of Canada, applied to me to state a case for the consideration of the Supreme Court of British Columbia. ...

However, I find no definite evidence of the petitioner giving consideration to the possibility of an issue with the Department in relation to these matters before October, 1977. The documents, and particularly a privileged memorandum of October 3, 1977, make it clear that, by that time, active consideration was being given to the income tax implications of the inter-company dealings. ... I find no evidence that it was sent because of any legal considerations or that it was sent to Mr Clark in his capacity as legal adviser. ...

They say the sale was structured as it was, at the request of the plaintiffs, on account of business considerations other than tax. ... And, any such tax advantage was but one of many considerations in the completion of this sale. ... And while he wished to minimize his tax liability if possible, that was not the sole or governing consideration in structuring the sale. ...

Avco Financial Services Realty Ltd. (1977), 5 B.C.L.R. 289; 81 D.L.R. (3d) 289, a decision of the British Columbia Court of Appeal where Robertson, J.A. said at D.L.R. 292 of the Industrial Relations Board legislation under consideration: “If the Legislative Assembly intends to produce by statute results that are so brutal and piratical, it has the power to do so, but the Courts will hold that that was its intention only if the language of the statute compels that interpretation.” ...

Attorney-General of British Columbia, [1978] CTC 462 Berger, J:—This case entails a consideration of the reach of provincial taxing power under the Succession Duty Act, RSBC 1960, c 372. ... He said: I now turn to consideration of the second point in issue which is whether or not paragraph 2(5)(b) of the Nova Scotia Succession Duties Act is ultra vires the province of Nova Scotia. ...

.), at 462-463:... a transaction that clearly falls within the object and spirit of [a given section of the Act] cannot be said to unduly or artificially reduce income merely because the taxpayer was influenced in deciding to enter into it by tax considerations. ... It is also apparent that the CCC did not contravene the clear wording of ss. 127(3) of the Income Tax Act and that the arm’s length considerations were not intended to apply to the federal political tax credit. ... At p. 705 of his reasons, Rand J. said: … A decision to deny or cancel such a privilege lies within the “discretion” of the Commission; but that means that decision is to be based upon a weighing of considerations pertinent to the object of the administration. ...

They are both restrictive as to their consideration of the exception in Section 232 relating specifically to solicitors’ trust accounts, and neither of them specifically reviewed the general principles of the common law privilege. ...

The burden should, therefore, be upon a claimant under the Charter to establish to the court’s satisfaction that the case is an appropriate one for the superior court’s immediate consideration. ...