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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. ...

Par conséquent, il convient de se prononcer sur le caractère raisonnable de cette décision. [94]   Le paragraphe 27 (1) de la Loi dispose : 27(1) Sous réserve du paragraphe (3), la personne ou l’organisme chargé de rendre, au nom du Service, une décision au sujet d’un délinquant doit, lorsque celui-ci a le droit en vertu de la présente partie ou des règlements de présenter des observations, lui communiquer, dans un délai raisonnable avant la prise de décision, tous les renseignements entrant en ligne de compte dans celle-ci, ou un sommaire de ceux-ci.   27(1) Where an offender is entitled by this Part or the regulations to make representations in relation to a decision to be taken by the Service about the offender, the person or body that is to take the decision shall, subject to subsection (3), give the offender, a reasonable period before the decision is to be taken, all the information to be considered in the taking of the decision or a summary of that information.   ... Cut-off level: the concentration of a drug in the urine that determines if the test will be considered positive or negative in accordance with Annexes B and C. ... [131]   Le paragraphe 31(1) du Règlement dispose : 31(1) Au cours de l’audition disciplinaire, la personne qui tient l’audition doit, dans des limites raisonnables, donner au détenu qui est accusé la possibilité : 31(1) The person who conducts a hearing of a disciplinary offence shall give the inmate who is charged a reasonable opportunity at the hearing to   a) d’interroger des témoins par l’intermédiaire de la personne qui tient l’audition, de présenter des éléments de preuve, d’appeler des témoins en sa faveur et d’examiner les pièces et les documents qui vont être pris en considération pour arriver à la décision;   (a) question witnesses through the person conducting the hearing, introduce evidence, call witnesses on the inmate’s behalf and examine exhibits and documents to be considered in the taking of the decision; and b) de présenter ses observations durant chaque phase de l’audition, y compris quant à la peine qui s’impose. ...

The Honourable Judge Kempo, Tax Court of Canada, considered the issue where the Crown sought to apply subsection 245(1) of the Act to disallow to a taxpayer the cost of inventory incurred by a predecessor, Fraserview. ... Considered separately neither of these elements justifies a disallowance of the interest paid under subsection 245(1). ... In the present appeal, the purchase by Elco of the 0.001 per cent interest in Fording River Coal Mine, with the right to take minerals therefrom, and the reacquisition by Fording of that interest, was part of a larger transaction of considerable magnitude-all factors being considered, including Fording later increasing its stake in the joint venture by buying out Stelco’s interest for the sum of $225,000-between corporations entering into a legitimate business arrangement. ...

All these things being considered, it is my opinion that the trial judge properly found paragraph 231(1)(d) and subsection 231(2) to be contrary to the guarantee against unreasonable search and seizure contained in section 8. ... If a warrant is issued by a judge of the superior court of a province, the decision, in at least some provinces, will be considered to be non-final in nature and therefore not appealable to the Court of Appeal of the province: Kourtessis, supra; Bernstein c. ... It was held that a warrant to search a lawyer's office should not be issued, under that section, unless the justice of the peace had considered: (1) whether a reasonable alternative source of obtaining the information existed; and (2) if such did exist whether reasonable steps had first been taken to obtain the information from that source. ...

Moreover, PHLF is a Tax Court of Canada informal procedure decision with no precedential value. [52] While informal procedure decisions may still be considered, it is up to the trial judge to make that determination. [53] [40] In Authorson, the Supreme Court of Canada concluded that “[t]he due process protections of property in the Bill of Rights do not grant procedural rights in the process of legislative enactment.” [54] The issue in Authorson also pertained to parliamentary procedure, not to parliamentary competence. ... The requirements found at sections 21 and 22 have no bearing on section 35, and vice versa. [55] Furthermore, the Rules of the Senate of Canada are relevant and should therefore be considered by this Court. [56] For a law to be enacted with the Senate’s consent, the Rules of the Senate of Canada must be followed. ... Consequently, even if the Respondent’s motion had been denied, the Court could not have considered the Appellant’s request for costs. ...

Also, the fresh step rule was invoked under Rule 8(b), but since Chad had plead over the impugned paragraphs, Chad had waived any irregularities. [63] [125] The jurisprudence reveals that a proper time for filing a motion to strike is shortly after the notice of appeal is filed or by the time the Respondent has fully considered the pleading upon preparing the reply. [64] [126] The following chronology illustrates the timeline between receipt of Propak’s pleading in October 2018 and bringing the strike Motion in July 2021: In January 2020, Propak served its list of documents, and in November 2019 and February 2020 filed supplementary lists of documents. ... The FCA considered a taxpayer’s appeal from a Tax Court judgment granting the Minister’s motion to strikeout parts of the pleading alleging abuse of process during the course of CCRA’s audit. ... The FCA considered Bakorp’s appeal from the Tax Court granting the Minister’s strike motion to dismiss the appeal from assessment because it had failed to comply with the requirements of subsection 169(2.1) of the ITA. [34] 2003 FCA 471 [Potash]. ...

Leveque, in the proprietorship and the Company (Exhibit 10) because there was no other account in the books which seemed appropriate and in any event she considered this to be a Company account. ... It is difficult to conceive how that credit can be considered as anything other than a profit to the appellant. ... If Roxboro had issued its shares without nominal or par value for a cash consideration (as it must) which its directors considered to be the fair equivalent of the cash consideration of the property in excess of $13,782.35, then the difference would be income to the appellant, but the cost of the property, and accordingly the shares of the appellant, would remain the same. ...

What they actually wanted was to enter into agreements with others, including some of the major oil and gas companies, by which the latter would undertake to explore and do the drilling, a very costly operation and at that time considered to be also a very risky operation. ... From this evidence it is abundantly clear that these amounts, while paid out by Leaseholds directly to the lease brokers were, in fact, considered by both Leaseholds and Prairie Leaseholds to be loans by the former to the latter. ... Minerals considered these receipts to be on capital account and did not include them in its income tax returns, but in assessing Minerals, the respondent added the full amounts thereof to its declared income. ...

The Supreme Court of Canada considered s. 101 so far as it affected the right of the Dominion Parliament to enact legislation under it, to abrogate appeals to the Privy Council in Reference Re Privy Council Appeals, [1940] 1 D.L.R. 299. ... This aspect was also considered in the Mandamus ease of Lee v. Workmen’s Compensation Board (1942), 57 B.C. 412 at pp. 434-439, and decisions there examined and discussed, and see also Dumont v. ... We have always considered ourselves free to follow the methods of procedure best adapted to the work in hand, provided that all parties had an opportunity of being fully heard or of otherwise stating their case and their view; this being a duty " " lying upon anyone who decides anything. ” These would appear to be the principles enunciated in such cases as Board of Education v. ...

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. ...