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Penalty provisions are normally considered as appendant and not governing. ...

I agree with counsel for the respondent that this agreement must be considered in conjunction with the agreement of the same date, between the appellant and Federated Petroleums Limited (hereinafter referred to as ^Federated”), which was executed immediately following the execution of the first-mentioned agreement. ...

In this Court, [1955] S.C.R. 824; [1955] C.T.C. 271, the point was not considered. ...

These considerations suggest, perhaps, that proceedings under the Income War Tax Act for the recovery of penalties for such defaults as are here in question, if considered from the point of view of that Act alone, lie in very debatable ground; on "‘the boundary line which divides civil from criminal matters” to use the phrase of Lindley L.J., in Attorney General v. ...

It really amounts to this, that the Court should direct the Minister upon the question what is to be considered as damages and what is to be omitted. ...

It may be useful to mention some of the authorities which we have considered: Commercial Cable Co. v. ...

‘Income’ as hereinbefore defined shall for the purposes of this Act be subject to the following exemptions and deductions: (a) The Minister in determining the income derived from mining and from oil and gas wells and timber limits may make such an allowance for the exhaustion of the mines, wells and timber limits as he may deem just and fair, and in the case of leases of mines, oil and gas wells and timber limits the lessor and lessee shall each be entitled to deduct a part of the allowance for exhaustion as they agree and in case the lessor and lessee do not agree the Minister shall have full power to appor- tion the deduction between them and his determination shall be conclusive; ‘ ’ The Minister affirmed his disallowance as follows: "‘The Honourable the Minister of National Revenue having duly considered the facts as set forth in the Notice of Appeal, and matters thereto relating, hereby affirmes the said Assessment on the ground that the taxpayer is not entitled to an allowance under the provisions of Subsection (a) of Section 5 of the Income War Tax Act for the exhaustion of timber limits owned by the Crown in right of the Province of Alberta on which the taxpayer has been licensed to cut timber. ...

It caps such payments in any year at 15 percent of the gross profit and provides for a proportionate reduction to keep them within the cap if necessary:   (b)    in the event that the total amounts receivable by all Retired Partners of the Partnership and of Woods Gordon in any year computed in the foregoing manner and in the manner provided in similar provisions of the Woods Gordon Partnership Agreement and, after giving effect to the provisions of Paragraph 3.9 of this Agreement and Paragraph 3.9 of said Woods Gordon Partnership Agreement, where applicable, would exceed 15% of the combined gross profits of the Partnership and Woods Gordon the amount receivable by each Retired Partner of the Partnership and Woods Gordon shall be reduced pro rata until the total amount receivable by all such Retired Partners is reduced in the aggregate to 15% of the combined gross profits of the Partnership and Woods Gordon.   19                                Finally, the partners agreed that amounts payable in respect of the retirement allowance should be considered a share of the partnership’s income for tax purposes:   Amounts Agreed to Represent Allocated Share of Income for Tax Purposes   5.5  Where in any fiscal year of the Partnership, an amount becomes payable to a Former Partner or his estate or credited to his drawing account in respect of:   (a)    salary, bonus (if any) and Registered Retirement Savings Plan payments for the fiscal year of the Partnership during which he ceased to be a Partner;   (b)    amounts to which he or his estate is entitled pursuant to subparagraphs (a) and (f) of Paragraph 4.0 and Paragraphs 4.2, 4.3 and 4.4 hereof; or   (c)    instalments on account of the balance of his WIP deferred income account pursuant to subparagraph (d) of Paragraph 4.0 hereof;   the Partnership shall allocate to such person or estate as his or its share of the business income of the Partnership for such fiscal year, as such income is determined for purposes of the Income Tax Act of Canada  , the total of all such amounts which become payable to such person or estate or credited to his drawing account during such fiscal year.   20                                The partnership agreement itself establishes that Mr. ...

The Court of Appeal then considered whether laches can operate to bar constitutional claims. ... They suggest that, because laches is an equitable construct, the conscionability of both parties must be considered. ... Division of powers claims, such as the one considered in Ontario Hydro, are based on ongoing legal boundaries between federal and provincial jurisdiction. ...

In addition, he considered s. 230(2)  , which identifies information that is specifically required to be kept by charities, and held that the information at issue was covered by this provision. ... The CRA has issued “Requirement Guidelines” which outline steps to be taken to obtain information during an audit when information considered necessary by the CRA is not voluntarily forthcoming.  ...