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After Justice Webb provided a review of the relevant jurisprudence in LeCaine, his summary referred only to the probability or improbability of an event as a factor to be considered by a judge in assessing the evidence but not to any degree of heightened onus within the standard of the balance of probabilities itself, as Appellant Counsel proposed. ...

He considered it to be a conclusion of law "that has no place among the Minister's assumed facts". [25]       I agree that legal statements or conclusions have no place in the recitation of the Minister's factual assumptions. ...

At paragraphs 4, 5 and 6 of his reasons, Justice Fournier writes as follows:   [T ranslation]   [4]        For instance, in the case of civil liability litigation, the written or verbal offer to pay a sum of money cannot be used against the person who made the offer and as such is considered covered by the solicitor-client privilege. [5]        However, in the course of negotiations, counsel’s very mandate for settlement purposes is to state his or her client’s position. ...

Assuming, as is indicated in Caffoor, that the principles applied in the tax assessment cases “form a somewhat anomalous branch of the general law of estoppel per rem judicatam and are not easily derived from or transferred to other branches of litigation in which such estoppels have to be considered” (see [1961] A.C. at pp. 599-600), the present case does not involve successive tax assessments against the appellant and hence cannot rest on the indicated anomaly. ...

Instead, he considered the statutory definitions quoted above and, based on his understanding of those definitions, concluded that the self-supply rule applied. ...

  [26]      After completing the contextual branch of her analysis, the Judge considered the purpose behind the sections under examination. ...

  [25]          Counsel for the Respondent states that both the Aztec and Kovacevic cases were concerned with applications to extend time for filing Notices of Objection and should not be considered as applicable in this matter but I do not agree. ...

Had he considered Mr. Cole's evidence, as he was bound to, he would necessarily have concluded, in my view, that the appellant had made a prima facie case "demolishing" the Minister's assumptions. ...

Cribari with no explanation and accordingly such amount cannot be considered advanced in this deal. ...

Mooty stated that they had begun pursuing this acquisition in 1979 and they had considered nothing other than combining the OJC and DQC operations because it made no sense whatever to have the American company running a separate operation in Canada. ...