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Any reference in an act, order in council or other document to the Act respecting the land regime in the territories of James Bay and New Québec (1978, chapter 93) accompanied with the mention of one of the categories of lands contemplated in section 3 is considered a reference to the said special order, so long as it is in force. ...

In my view the above is sufficient to dispose of this appeal, and therefore the alleged Charter aspects raised by the appellant need not be considered. ...

First, the courts have considered the obligation of the Minister to assess income tax, interest and penalties with all due dispatch on several occasions. ...

It is my considered opinion that that phrase includes an assessment made under subsection (10) of section 227.1. ...

The Appellant was able to find only one tax case which considered the phrase “in consequence of". ...

However it is only one point to be considered. The other critical point is the date on which he "ceased to be a director”, as those words are used in subsection 227.1(4) of the Act. ...

Ho never considered himself a director of Trouty. In the appellant's view Leslie Pottle ran Trouty. ...

However it does not appear to have been a factor, nor even considered by him at the time of purchase. ...

Any payment of the bonus would have had to be made from the credit line which the Bank was giving the appellant at that time, and there is nothing to show that this was ever considered, still less that it was a valid option in 1979. ...

I have considered other factors. There is no evidence of the existence of a right of mutual control or management of the enterprise. ...