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I have considered carefully the statements by way of obiter dicta by J.O. ...

In a letter of March 17, 1988 (mistakenly dated February 17, 1988), the appellant advised Vidalin that: (a) As a result of work stoppages due to Vidalin’s payroll problems, the appellant considered Vidalin to be in breach of the subcontract and, as a result, remedies available to the appellant at that time included termination of the subcontract and dismissal of Vidalin from the work site; The procedure for the payment of the workers’ wages, during the relevant period, was as follows: Vidalin advised the appellant of the workers to be paid, their total wages, net of deductions including Income Tax (IT), Canada Pension Plan (CPP), Unemployment Insurance (UI), Workmen’s Compensation (WC) and union dues. ...

The amount received by the employee in this situation would not be considered to have been received under an employees' or workers' compensation law of Canada or a province as noted in paragraph 56(1)(v) of the Income Tax Act. ...

" [27] However, the words "held by it in the year in the course of (determined without reference to this subsection) carrying on an insurance business in Canada" must be considered. ...

Discussion and Disposition [24]            This proceeding arises under section 231.6 of the Act which provides as follows: 231.6. (1) For the purposes of this section, "foreign-based information or document" means any information or document that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act, including the collection of any amount payable under this Act by any person. (2) Notwithstanding any other provision of this Act, the Minister may, by notice served personally or by registered or certified mail, require that a person resident in Canada or a non-resident person carrying on business in Canada provide any foreign-based information or document. (3) The notice referred to in subsection 231.6(2) shall set out (a) a reasonable period of time of not less than 90 days for the production of the information or document; (b) a description of the information or document being sought; and (c) the consequences under subsection 231.6(8) to the person of the failure to provide the information or documents being sought within the period of time set out in the notice. (4) The person on whom a notice of a requirement is served under subsection 231.6(2) may, within 90 days after the service of the notice, apply to a judge for a review of the requirement. (5) On hearing an application under subsection 231.6(4) in respect of a requirement, a judge may (a) confirm the requirement; (b) vary the requirement as the judge considers appropriate in the circumstances; or (c) set aside the requirement if the judge is satisfied that the requirement is unreasonable. (6) For the purposes of paragraph 231.6(5)(c), the requirement to provide the information or document shall not be considered to be unreasonable because the information or document is under the control of or available to a non-resident person that is not controlled by the person served with the notice of the requirement under subsection 231.6(2) if that person is related to the non-resident person. (7) The period of time between the day on which an application for review of a requirement is made pursuant to subsection 231.6(4) and the day on which the review is decided shall not be counted in the computation of (a) the period of time set out in the notice of the requirement; and (b) the period of time within which an assessment may be made pursuant to subsection 152(4). (8) If a person fails to comply substantially with a notice served under subsection 231.6(2) and if the notice is not set aside by a judge pursuant to subsection 231.6(5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act shall, on motion of the Minister, prohibit the introduction by that person of any foreign-based information or document covered by that notice. 231.6. (1) Pour l'application du présent article, un renseignement ou document étranger s'entend d'un renseignement accessible, ou d'un document situé, à l'étranger, qui peut être pris en compte pour l'application ou l'exécution de la présente loi, y compris la perception d'un montant payable par une personne en vertu de la présente loi. (2) Malgré les autres dispositions de la présente loi, le ministre peut, par avis signifié à personne ou envoyé par courrier recommandé ou certifié, exiger d'une personne résidant au Canada ou d'une personne n'y résidant pas mais y exploitant une entreprise de fournir des renseignements ou documents étrangers. (3) L'avis doit: a) indiquer le délai raisonnable, d'au moins 90 jours, dans lequel les renseignements ou documents étrangers doivent être fournis; b) décrire les renseignements ou documents étrangers recherchés; c) préciser les conséquences prévues au paragraphe (8) du défaut de fournir les renseignements ou documents étrangers recherchés dans le délai ci-dessus. (4) La personne à qui l'avis est signifié ou envoyé peut, dans les 90 jours suivant la date de signification ou d'envoi, contester, par requête à un juge, la mise en demeure du ministre. (5) À l'audition de la requête, le juge peut: a) confirmer la mise en demeure; b) modifier la mise en demeure de la façon qu'il estime indiquée dans les circonstances; c) déclarer sans effet la mise en demeure s'il est convaincu que celle-ci est déraisonnable. (6) Pour l'application de l'alinéa (5)c), le fait que des renseignements ou documents étrangers soient accessibles ou situés chez une personne non-résidente qui n'est pas contrôlée par la personne à qui l'avis est signifié ou envoyé, ou soient sous la garde de cette personne non-résidente, ne rend pas déraisonnable la mise en demeure de fournir ces renseignements ou documents, si ces deux personnes sont liées. (7) Le délai qui court entre le jour où une requête est présentée conformément au paragraphe (4) et le jour où il est décidé de la requête ne compte pas dans le calcul: a) du délai indiqué dans l'avis correspondant à la mise en demeure qui a donné lieu à la requête; b) du délai dans lequel une cotisation peut être établie conformément au paragraphe 152(4). (8) Si une personne ne fournit pas la totalité, ou presque, des renseignements ou documents étrangers visés par la mise en demeure signifiée conformément au paragraphe (2) et si la mise en demeure n'est pas déclarée sans effet par un juge en application du paragraphe (5), tout tribunal saisi d'une affaire civile portant sur l'application ou l'exécution de la présente loi doit, sur requête du ministre, refuser le dépôt en preuve par cette personne de tout renseignement ou document étranger visé par la mise en demeure. [25]            I will first address the applicable standard of review. ...

To do those alterations on a ready-made suit would not, I think, be considered manufacturing or processing. ...

Applied to Newmont's circumstances, the combined effect of sections 165 and 169 is to preclude the company from including the Gold Loan Issue in its Notice of Appeal. [20]     The Federal Court of Appeal considered the effect of the large corporation rules in R. v. ...

It is my opinion that when I weigh all the factors, it would not be reasonable to conclude that, but for the existence of RREL, Robertson would be considered as an employee or officer of SRAL in 2000, 2001 and 2002 ...

Le juge de la Cour supérieure a donné son agrément en ces termes: After having considered the application made by the Chief, Judicial Processes Section, special Investigations Division, based on the affidavit of Guy Drolet, I hereby approve of the above authorization, which approval is also indicated on the preceding pages by my initials. ...

However, he also said that in discussions leading up to the agreement John was not "comfortable or happy with the amount that was considered to be the fair market value of the Shares". ...