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The analysis indicated by Swain, Andrews and Turpin is not, in my respectful opinion, the consecutive consideration of (1) whether, as here for example, marital status is a ground analogous to those enumerated in subsection 15(1) for some good reason not relevant to the particular grievance, e.g., the historic disadvantages of unwed mothers, and then (2) whether or not the distinction in issue treats different taxpayers in a discriminatory fashion on the basis of that analogous ground. ...

Secondly, it must examine certain accepted anomalies to see whether they fairly cover the objects under consideration. ...

Now the word "railway" imports locomotion on or over "rails," furnishing a service within fixed and rigid limits: and precise language would be necessary to bring within its scope transportation operations by means of power and vehicles unknown when the legislation was first enacted, with a service of a highly mobile character and involving different considerations of public policy. ...

Therefore it draws into the consideration of the meaning of "reserve" for purposes of Part I.3, the particular regime established in respect of accounting for reserves under Part I of the Act. ...

Duff J. for the majority concluded that the levy in question was a tax because it was: (1) enforceable by law; (2) imposed under the authority of the legislature; (3) levied by a public body; and (4) intended for a public purpose.    16                                The first, third and fourth criteria pertain to the nature of the levy, while the second criterion involves a consideration of the manner in which the levy was imposed.  ...

At page 702 (C.T.C. 391, D.T.C. 6183) I concluded: In the 27 years since Ransom was decided, the Act has undergone extensive revisions which touch on the issues under consideration. ...

There is no doubt that the reassessments upon which the present claim is based do not take into consideration the claims made by Mattabi in its 1977 or 1978 income tax return as regards the reagent copper sulphate. ...

  [158]      This leaves for consideration of the Court as to whether ORSI was carrying on a business outside of Canada during 2005, pursuant to a contract in a qualifying activity. ...

Against this general background, I turn now to a consideration of the specific transactions by the appellant which give rise to the present appeal, the first of which occurred in his 1961 taxation year and involved the sale of all the issued shares of 5 Schofield Park by the appellant, who was the sole holder thereof, to Lambton in which company the appellant was also the sole shareholder at this time. ...

This promotes the making and/or consideration of settlement offers, an approach that should be welcomed in all cases. [34]         I cannot help but wonder what attitude the Respondent would adopt if the proverbial shoe was on the other foot. ...