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En substance, je ne ferais que répéter les considérations qu’il formule avec soin et grande clarté. ... If this latter statute has any application the relevant portion would be Section 2(e) which seeks to ensure the right of all persons: “to a fair hearing in accordance with the principles of fundamental justice for the determination of his rights and obligations; ’ ’ In my view, however, the inquiry in question is not ‘‘for the determination of ‘respondent’s’ rights and obligations’’ for reasons which will appear in the consideration of what I deem to be the real issue in this case, and beyond this I do not think it is necessary to discuss that aspect of the case. ... Waldron, it must be concluded that subject to the consideration and determination of the further issues raised on behalf of the applicants, certiorari will not lie against the Commissioner for the reason that in making the investigation in question, he was not a body exercising judicial functions, but was performing a ministerial duty and that his report, which was the result of the investigation, did not affect the rights of the applicant companies or others involved in the investigation. ...

In the Atlantic Sugar Refineries case, the expression “adventure or concern in the nature of trade’’ was, of course, not in the statute under consideration. With these considerations in mind, I propose to deal first with the nature of the licences in question and thereafter to consider the objects with which the appellant acquired them and what it was that the appellant did with them. ... In each case, the licence covers an area of approximately one square mile and, by it, in consideration of an annual renewal fee and a royalty on the timber taken, the holder is authorized to cut, fell, and carry away timber upon all the particular tract of land described in the licence. ...

It instructs that the controlling principle is that the Courts should allow an amendment at any stage of the action if it helps “in determining the real questions in controversy between the parties” (a significant consideration), provided that the amendments do not result in an injustice not compensable in costs and with the overarching criterion that it would serve the interests of justice. [7] [12] Consideration should be given to whether the amendments will ensure clarity and certainty at trial. [8] Subsection 152(9) of the Act [13] Subsection 152(9) of the Act permits the Minister to advance an alternative argument after the normal reassessment period to support an assessment subject to the limitations in paragraphs 152(9) (a) and (b). [14] Since the present appeals were instituted in 2015, the relevant iteration of subsection 152(9) provides: [9] 152(9) Alternative basis for assessment The Minister may advance an alternative argument in support of an assessment at any time after the normal reassessment period unless, on an appeal under this Act, (a) there is relevant evidence that the taxpayer is no longer able to adduce without the leave of the court; and (b) it is not appropriate in the circumstances for the court to order that the evidence be adduced. [15] The Federal Court of Appeal in Walsh enunciated the following conditions governing the Minister’s use of subsection 152(9): the Minister cannot include transactions which did not form the basis of the taxpayer’s reassessment; the right of the Minister to advance an alternative argument in support of an assessment is subject to paragraphs 152(9) (a) and (b), which speak to the prejudice of the taxpayer; and the Minister cannot use subsection 152(9) to reassess outside the time limitations in subsection 152(4) or to collect tax exceeding the amount of the assessment under appeal. [10] (the “conditions”). ... Davis had permanent establishments in Canada during the auditor’s consideration of the refund request based on the Agreement provided to her by Ms. ...

In the Atlantic Sugar Refineries case, the expression ‘‘adventure or concern in the nature of trade’’ was, of course, not in the statute under consideration. With these considerations in mind, I propose to deal first with the nature of the licences in question and thereafter to consider the objects with which the appellant acquired them and what it was that the appellant did with them. ... In each case, the licence covers an area of approximately one square mile and, by it, in consideration of an annual renewal fee and a royalty on the timber taken, the holder is authorized to cut, fell, and carry away timber upon all the particular tract of land described in the licence. ...

En substance, je ne ferais que répéter les considérations qu’il formule avec soin et grande clarté. ... If this latter statute has any application the relevant portion would be Section 2(e) which seeks to ensure the right of all persons: “to a fair hearing in accordance with the principles of fundamental justice for the determination of his rights and obligations; ’ ’ In my view, however, the inquiry in question is not ‘‘for the determination of ‘respondent’s’ rights and obligations’’ for reasons which will appear in the consideration of what I deem to be the real issue in this case, and beyond this I do not think it is necessary to discuss that aspect of the case. ... Waldron, it must be concluded that subject to the consideration and determination of the further issues raised on behalf of the applicants, certiorari will not lie against the Commissioner for the reason that in making the investigation in question, he was not a body exercising judicial functions, but was performing a ministerial duty and that his report, which was the result of the investigation, did not affect the rights of the applicant companies or others involved in the investigation. ...

By that judgment, the respondent's claim against a decision of the Minister of National Revenue rejecting a refund of excise tax paid was allowed and the matter was referred back to the Minister for fresh consideration. ... To sustain it, one must argue, as Counsel for respondents did, not merely that Parliament is entitled to set the standards as to what is reasonable and in accordance with the principles of fundamental justice, but also that, in doing so, it may exclude any other consideration as being irrelevant to those standards. ... I do not think there is an overriding policy consideration, of this nature, in the case of accountant-client communication. ...

The Tax Court Judge allowed this amendment on the basis that “[i]t is a consideration in every appeal as to whether the Court’s decision puts the taxpayer in a worse position but in the circumstances, it is better for both the trier of fact and the appellant to have this argument expressly laid out than for the argument to remain underlying” (paragraph 20). ... Sexton J.A., writing for the unanimous Court, stated (at paragraph 37) that “the Minister of National Revenue is limited to making decisions based solely on considerations arising from the Act itself” and cannot make “deals” divorced from those considerations. ...

Loose language in the judgment raises a little difficulty but after careful consideration I am satisfied that this decision turned on the fact that the tax was directed in personam, even though computed on the value of land, and that the headnote stating that the tax was a tax on property is misleading. ... After careful reading of all the sections I have come to the conclusion, with all deference to contrary opinion, that under the statute as aforesaid taxes are imposed upon the buildings as improvements and not as land and before the total amount of taxes imposed is set down in the said tax roll with respect to any particular property (this being the amount to be paid—see s. 60) the Act requires consideration of the exemptions and their exclusion. ... In other words I do not think that the city is authorized under s. 40 to place the registered owner on the assessment roll for taxation with respect to the improvements irrespective of any other consideration. ...

The question propounded by the stated case now under consideration is not the amount of the assessment, as was the case when the 1935 and 1936 appeals were dealt with by the Judges of the King’s Bench, for the assessments for 1937, 1938 and 1939 have never been fixed by the board. ... Counsel for the city do not take the extreme position of the assessor that a percentage of the turnover will accurately fix the annual rental value of the premises, but they say it is a factor, and a very important one when taken into consideration with other factors, in estimating the capacity and facilities of the premises for handling goods and merchandise. ... The assessment must be made chiefly from a consideration of the premises themselves and the business which can be done. ...

The important consideration is that the ascertainment under section 5(1) was to be the mode of a negative answer to the Minister: and that was the answer given. ... Did you not make representations orally at the hearing, stating that you wished consideration to be given under s.s. 3 of 5? ... All the gifts now under consideration were, in fact, made more than five years before the death of the donor. ...