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Downs in the following words: Having considered the decisions, the writings and the various aspects of the public interest which claim attention, I have come to the conclusion that the Court should state the relevant principle as follows: a document which was produced or brought into existence either with the dominant purpose of its author, or of the person or authority under whose direction, whether particular or general, it was produced or brought into existence, of using it or its contents in order to obtain legal advice or to conduct or aid in the conduct of litigation, at the time of its production in reasonable prospect, should be privileged and excluded from inspection. ...

To the extent, the calculation of the reserve considered obligations such as these, the amount of the reserve should be reduced. ...

Since intercorporate dividends are tax free, the appellant considered the result to be a "wash" for income tax purposes with respect to the dividends received, and no extra amount was included in the appellant’s income with respect to these dividends. ...

When asked why he considered the obligation under a credit note as current liability and the obligation under a warranty as contingent, he said: ‘.. the credit note, while it is a liability, is also an existing obligation today. ...

If the customer paid for that amount up front by purchasing additional kilometres, GMAC considered it to be on income account. ...

In order to obtain what it considered to be a fair compensation (which the learned trial judge has found, on ample evidence, to have been the appellant’s primary purpose) it was necessary to seek to set the legislation aside. ...

Analysis Issue 1: Disposition of debts pursuant to subsection 50(1) [20]         According to paragraph 50(1)(a), a taxpayer (Hill Fai) may elect to be considered as having disposed of a debt that it has established to have become bad in the year. ...

Both actual receipts and amounts credited but not paid (i.e. accruals) are considered to be income liable to profits tax. ...

While Mrs Venne said in her evidence that she considered herself to be a partner (see transcript 1192) it is clear from the context that she was speaking of a partnership of husband and wife in which she contributed what she could — and it was very considerable — to the success of the business. ...

In dealing with the issue of the true penal consequence Judge Sarchuk continued on page 2455 (D.T.C. 659) with the Lavers, supra decision: The Lavers decision is of particular significance since in his reasons Wallace J. also considered the question of whether the ’’punishment imposed" pursuant to the assessments of the Minister constitutes "true penal consequences" so as to bring the penalties consequent upon assessment proceedings within the prohibition expressed in paragraph 11(h) of the Charter. ...