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46                                By way of introduction to these issues, it is useful to discuss the statutory context of the ITA  , and whether s. 239 offences are properly considered regulatory or criminal for the purposes of Charter   analysis.  ... In McKinlay Transport, supra, this Court considered whether the predecessor provision to s. 231.2, employed in conjunction with an income tax audit, infringed s. 8   of the Charter  .  ... 80                                This Court considered the scope of the requirement power in Canadian Bank of Commerce v. ...

The courts below considered the meaning of the words “beneficially entitled” as used in subsection 2(5). ... Applying this reasoning to our hypothetical case, it would seem that a bequest of the shares of the first Alberta company to the second Alberta company could not be considered a transmission to the testator’s children, who are resident in Ontario, merely because they were the shareholders of the second Alberta company. ... Rand, J considered the nature of a beneficiary’s interest: But in addition to his capacity of representing the deceased, the executor in equity is looked upon as quasi-trustee for the beneficiaries; and the beneficiary is entitled to resort to that court to have the duty of the executor enforced. ...

Canada (Attorney General) (1999), 46 O.R. (3d) 104, aff’d (2000), 50 O.R. (3d) 728; considered: Joscelyne v. ... Juliar [16]                           As I have recounted, both courts below considered the Court of Appeal’s decision in Juliar, coupled with the chambers judge’s findings, to be dispositive. ... The court deduced the correct price based on “the totality of the evidence”, noting that “[o]nly when the related documents are considered as a whole does the intention of the parties emerge”: paras. 60 and 62.  ...

The Provincial Tax Commission [4] the same argument made by the present respondent was also considered by this Court. ... If, therefore, the language and the aim of the English legislation was considered by the Privy Council to differ from the New South Wales legislation, as above pointed out, it can only be because of the presence of subsections 3 and 4 of section 15 and subsection 3 of section 27. ... Kirk [33], the Privy Council considered the provisions of the Land and Income Tax Assessment Act, 1895, of New South Wales. ...

It considered that this standard of care was unreasonably and unrealistically high. ... The Appellate Division considered that this standard of care was unreasonably and unrealistically high. ... To my mind, this last approach has much to commend it, as it provides a rationale as to why money is considered compensation for non-pecuniary losses such as loss of amenities, pain and suffering, and loss of expectation of life. ...

The Board’s decision to increase the assessed value based on the City’s submissions must be quashed because the Board considered information that it was statutorily prohibited from considering. ... We note, in this regard, the similarity between the wording of s. 470(5) and the statutory right of appeal that was considered in Pushpanathan v. ... Because the Board considered information that it was statutorily prohibited from considering, the Board’s decision to increase the assessed value based on the City’s submissions must be quashed. ...

Whether that was intended to meet all cases including those in which the rate of taxation against, say, the usufructuary is different from that against the proprietor or, as here, where one of the interests is exempt from duty, need not be considered. ... In 1938 ss. 8 of section 3 was introduced, dealing with life rents and endowments which I have already considered. ... I have considered the case on the assumption that the legatees within the meaning of the Act are the beneficiaries and not the trustees. ...

I have so far considered the situation only from the point of view of the legal effects of the operation, but I do not overlook the words in para.  ...

The meaning of an option to purchase was considered in Canadian Long Island Petroleums Ltd. v. ...

It obviously considered the public interest entailed in enforcement and the private interest affected by search and seizure, and concluded that procedural fairness was achieved by the section as drafted. ...