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Mr Justice Spence in one of the majority judgments in Horvath v The Queen (1979), 44 CCC (2d) 385 (Estey, J concurring) stated (at 404, 410): It is my strong opinion that Ibrahim and the many cases which followed have not and need not be considered to have reduced the words “free and voluntary” in the test as to the admissibility of a statement made by the accused to only meaning that the statement has not been induced by any hope of advantage or fear or prejudice, and it is my view that a statement may well be held not to be voluntary, at any rate, if it has been induced by some other motive or for some other reason than hope or fear... ... In The Queen v Krezonoski (1985) QB Alberta, Stratton, J considered an appeal from a Provincial Court decision, excluding evidence seized and therefore inadmissible. ...

Since the parties indicated, by letter dated January 20 last, that they had completed their submissions, I have read the decisions cited by them and have considered their arguments. ... GOODMAN: No, he made certain suggestions for consideration and they are considered to be of a confidential nature. ...

Accordingly, the employees and officers of Concorde Pacific and Cheung Kong cannot be considered to be employees or officers of the appellant for the purposes of solicitor-client privilege: see Mutual Life Assurance Co. of Canada (Applicant) v. ... The circumstances in which communiqué passed between a client's lawyer and accountant attract privilege were considered by President Jackett (as he then was) in Susan Hosiery Limited v. ...

The arrangement devised by the Appellant "circumvents the application of" paragraph 18(1)(a) and 18(1)(h) which would prohibit the deduction of the mortgage interest on the Appellant's house. [29]     Each case in which the GAAR is applied depends on its own facts and the Supreme Court of Canada has recognized the important factual component that must be considered by the Tax Court of Canada. ... It involves the application of the principles enunciated by the Supreme Court of Canada. [30]     In determining whether a transaction or series of transactions constitutes abusive tax avoidance, a number of factors may have to be considered and assigned their appropriate weight in the circumstances. ...

The Symes criteria were used to determine whether child care expenses, as a category, could be considered a business deduction. ...   [65]          Considered in light of the above cases, it is difficult to see how the expenses claimed by a consistently profitable business like Yorkton Distributors for expenses which are significantly less than total revenues can be seen as unreasonable. ...

There would yet remain to be considered the respondent’s cross-appeal submission that as a partner Lois Schultz would not be entitled to take advantage of the subsection 39(4) election which she filed with the Minister in 1983, unless, of course, I should conclude that the appellants are entitled to succeed in their submission that the Minister did not act with “all due dispatch”. ... It should be observed that circumstances may no doubt exist where spouses should not be considered to be partners in a business for income tax purposes if it is clear that each acted independently of the other. ...

He stated that a feasibility study was being made to obtain better information on ore reserve characteristics in terms of dimensions and grade, that experience in the open pit mine was not considered sufficient and that the company had to go underground to gather additional information. ... For the purposes hereof, "Phase II” shall be considered to have commenced as at the date of commencement of work under an annual budget with the object of increasing the capacity of the Detour Lake Mine by more than twenty percent (20 per cent), or such other date as may be decided by venturers’ decision, it being acknowledged that as at the date hereof neither of the venturers has any obligation to proceed with Phase II and neither Venturer shall at any time be committed to any Phase II expenditure other than in a Budget in which it has elected to participate. ...

  [39]            The CPR Act has been considered in prior cases before the courts.  ... The cases which have considered the CPR Act to a large degree have observed the extraordinary nature of the powers that were granted to the CPR in exchange for completing the railway.  ...

The applicable excerpts read: 20.(1) Notwithstanding paragraphs 18(1)(a), 18(1)(b) and 18(1)(h), in computing a taxpayer’s income for a taxation year from a business or property, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto … (c) Interest- an amount paid in the year or payable in respect of the year … pursuant to a legal obligation to pay interest on (i) borrowed money used for the purpose of earning income from a business or property … … 18.(2) Notwithstanding paragraph 20(1)(c), in computing the taxpayer’s income for a particular taxation year from a business or property, no amount shall be deductible in respect of any expense incurred by the taxpayer in the year as, on account or in lieu of payment of, or in satisfaction of, (a) interest on debt relating to the acquisition of land, or (b) property taxes (not including income or profits taxes or taxes computed by reference to the transfer of property) paid or payable by the taxpayer in respect of land to a province or to a Canadian municipality, unless, having regard to all the circumstances (including the cost to the taxpayer of the land in relation to the taxpayer’s gross revenue, if any, from the land for the particular year or any preceding taxation year), the land can reasonably be considered to have been, in the year, (c) used in the course of a business carried on in the particular year by the taxpayer, … (d) held primarily for the purpose of gaining or producing income of the taxpayer from the land for the particular year, … [43]         Applying the criteria in paragraph 20(1)(c) that to be deductible the mortgage interest must be paid or payable on borrowed money used for the purpose of earning income from business (not in issue in this appeal) or from property. ... I find that the Land cannot reasonably be considered to have been used in the course of a business nor held primarily for the purpose of gaining or producing income in the particular year. [50]         Since the Minister’s assumptions in paragraphs 11 (b) to (d) and (e) of the Reply remain undisturbed, and the Land remained vacant without any income-earning purpose, the combination of paragraph 20(1)(c) and subsection 18(2) ultimately precludes the appellant from adding the Amounts to the acb. ...

Essentially, what she says in her affidavit is the same as what was stated by the other members of the BOD in court, and she explains why they all considered Mr.  ... (from paragraph 71 of the lead judgment in Wolf), if it is established that the terms of the contract, considered in the appropriate factual context, do not reflect the legal relationship that the parties profess to have intended, then their stated intention will be disregarded.   62     It is common for a dispute to arise as to whether the contractual intention professed by one party is shared by the other. ...