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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. ...

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. ...

There are several terms of the regulations that require particular consideration: (a) They purport to define "‘a manufacturer or producer”? ... Therefore, in deciding whether the plaintiffs during the period under consideration ‘‘manufactured’’ or “produced” in Canada ‘‘watches adapted to household or personal use’’, I must apply those words in their ‘‘ordinary, popular or natural sense’’. ... The rule is not one that excludes from the consideration of the Court the relevant subject-matter for decision simply on the ground that it is not pleaded. ...

This rebate is subject to a phase out according to a formula in s. 254(2) and is only available if the total consideration payable for the house (excluding GST or HST) is less than $450,000. [12] For a new house acquired in Ontario, a separate rebate is available under s. 256.21 of the ETA as prescribed in s. 41(2) of the Regulations and it applies to a portion of the tax paid under s. 165(2) of the ETA (i.e., the 8% provincial portion of the HST). For this rebate, there is no restriction on the amount of the consideration payable for the house, but the rebate amount is limited to the lesser of $24,000 and 75% of the tax paid under s. 165(2). ... As such, the appellant was liable for the tax imposed under ss. 165(1) and 165(2) of the ETA on the taxable supply at the rate of 5% and 8%, respectively, on the value of the consideration for the supply. [86] By being made the claimant in the application for the GST/HST new housing rebates, in a purchase undertaken with Mr. ...

I conclude from the foregoing authorities: a) a statement of fact on a tax return can be a misrepresentation; b) a statement of a filing position that, even if that position may be incorrect, involves a determination of law or mixed fact and law will not be a misrepresentation if that filing position is reasonable; c) the requirement that the filing position is reasonable will involve a consideration of the legal/factual issues and the actions of the taxpayer, including obtaining any professional advice, in the consideration of those issues; d) the fairness objective of the legislation is achieved if that reasonable filing position is evident from the tax return so that the Minister may consider that position. ... In particular, subparagraphs 126(b) and (c) of Justice Fitzpatrick’s conclusions contemplate that a filing position— which may involve a determination of mixed law and fact and the consideration of legal/factual issues—could constitute a misrepresentation: it is only in circumstances where the filing position is found reasonable that it would be excepted from being a misrepresentation. [78] In the Court’s view, a reasonable filing position would be one where, upon review of all of the facts and circumstances that underlie a taxpayer’s situation (fully and accurately addressed), the Minister and the taxpayer could arrive at reasonable—albeit different—conclusions or positions based on a characterization of (or an application of the law to) such facts. ...

The respondent then suggested several options for the appellant"s consideration, one of which was the formation of a non-profit organization to carry on non-charitable activities. ... Secondly, it must examine certain accepted anomalies to see whether they fairly cover the objects under consideration. ... The key consideration initially must be whether the activities actually engaged in, though apparently controversial, remain "ancillary and incidental" to the charitable activities. ...