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Lord Advocate [2] the House of Lords considered the question whether an individual was a "regular minister of a religious denomination" within the meaning of a statute which conferred exemption from compulsory military service on "a man in holy orders or a regular minister of any religious denomination". ... I do not find the bulletin of any assistance in interpreting paragraph 8(1)(c) for it sheds no light on the considerations which led the author of the bulletin to conclude that such officers are considered to be ministers. ... Bonner" J.T.C.C. [1]               There does not appear to be any relationship between the source of income and the deduction sought in this case, but the point was not put in issue and need not be considered further. [2]               [1956] 3 All ER 129 [3]               96 DTC 1744 [4]               Hawkes v. ...

I also allowed the motion to set aside to be decided on the basis of additional written submissions that I considered before issuing the following order dismissing the motion to set aside with costs ... [11]            With regard to the first criterion, having considered the parties’ written submissions and the evidence on file, I am of the opinion that the Defendants did not provide a “reasonable explanation” or “satisfactory excuse” for their failure to file a statement of defence. ... To determine whether there is confusion, all circumstances in the case must be considered, including: (a)        the inherent distinctiveness of the trade-marks or trade-names and the extent to which they have become known; (b)        the length of time the trade-marks or trade-names have been in use; (c)        the nature of the goods, services or business; (d)        the nature of the trade; and (e)        the degree of resemblance (SEI, supra, at paragraph 17) ...

A series of questions are then considered by the Court, such as those articulated by Rothstein J in Apotex Inc v Sanofi-Synthelabo Canada Inc, [2008] 3 S.C.R. 265 to arrive at a determination as to whether the invention as claimed was obvious or not ... The meaning and importance of that art are matters to be considered by expert witnesses. ... Ultimately, it boils down to a consideration of simple fairness, common sense and the interest that the courts have that justice be done. [11]            On all the factors considered by Bowman, TCJ- timeliness, extent to which the amendments would delay a trial, the extent to which a position taken by the party seeking the amendment would require the other party to change its position- the Plaintiffs have, as I have set out above, satisfied me that no amendment should be made. ...

Analysis [10]            The applicant raises two main arguments to establish that the Pension Centre erred in concluding that she and Environment Canada did not have an employer-employee relationship during the relevant period. [11]            First, the Pension Centre reached a different conclusion from the one reached by the CRA, which means that the applicant was assessed as if she had been a government employee rather than a freelance worker, but was not considered to be an employee for the purpose of accumulating pensionable service. ... Under article 1426 of the CCQ, the interpretation which has already been given to the contract by the parties must be taken into account, and, from the outset, the Pension Centre should have considered the CRA’s conclusion that there was an employer-employee relationship during the period under review. ... Section 8.1 of the Interpretation Act provides as follows: 8.1  Both the common law and the civil law are equally authoritative and recognized sources of the law of property and civil rights in Canada and, unless otherwise provided by law, if in interpreting an enactment it is necessary to refer to a province’s rules, principles or concepts forming part of the law of property and civil rights, reference must be made to the rules, principles and concepts in force in the province at the time the enactment is being applied. 8.1  Le droit civil et la common law font pareillement autorité et sont tous deux sources de droit en matière de propriété et de droits civils au Canada et, s’il est nécessaire de recourir à des règles, principes ou notions appartenant au domaine de la propriété et des droits civils en vue d’assurer l’application d’un texte dans une province, il faut, sauf règle de droit s’y opposant, avoir recours aux règles, principes et notions en vigueur dans cette province au moment de l’application du texte. [17]            The importance given by the Pension Centre to the common law criteria is clear when it notes that [translation] “the application of a common law criterion to the impugned employment period is a precondition that has to be satisfied for the employment period to be considered as pensionable service”. ...

The Minister considered that the MacLean workings were simply an extension of an old or existing mine into a new orebody and not a new mine within the meaning of s. 83(5) of the Income Tax Act. ... That conclusion, however, would, in my view, be reached not because what was being considered was an extension of a previously existing mine but because on the facts as disclosed it could not by itself be regarded as a mine in the ordinary sense of the word. It will no doubt in every close situation become a matter of fact and degree whether or not what is being considered is a mine but to my mind the example I have put is far different from the present situation where all the elements necessary for a distinct mine appear to me to be present. ...

This involved determining a value for the Company’s assets devoted in the year to milling, making an allowance for what he considered a fair rate of return thereon (which he placed at 8 per cent), or alternatively 15 per cent of the profit calculated under The Mining Tax Act before processing allowances, deducting whichever figure was the greater. ... Consequently, that proportion of 1957 capital expenditure could properly be considered as having been used for the milling of the ore which produced the concentrate, in 1957, from the value of which the assessor had to work back in making his appraisal of the value of the ore at the pit’s mouth. ... [Page 885] The basis for the decision of the Court of Appeal on this point is stated as follows: The Board considered that an allowance to appellant of two-thirds of the milling capital actually invested in 1957 was a fair and just allowance. ...

In the present case, the application was considered on its merits. In no sense was jurisdiction declined. ... I have considered all the decisions referred to in the arguments of counsel and I am satisfied that as a matter of construction the opening words of subs. (6) of s. 58 of the Excise Tax Act, "Any order or judgment of the Exchequer Court made under this section", do not include the decision of a judge of that Court granting or refusing leave to appeal under subs. (1) of that section. ... In the case at bar it is clear that the learned President considered the applications for leave to appeal on their merits and reached the conclusion that the questions on which leave was sought were not questions of law and that, in any event, this was not the kind of case in which leave should be given. ...

. … In the view of the Board, item 445 g, as it provides specifically for electric motors, should be considered as overriding a "basket" provision such as item 427 a. The Board considered that if that were not so, item 445 g would be rendered virtually ineffective. ... It is contended that unless an electric motor, although it is a component part of a machine falling within item 427 a, is to be considered as none the less falling within item 445 g, notwithstanding the n.o.p. provision of that item, the last-mentioned item will be rendered virtually ineffective, particularly in view of the presence in the tariff of item 427, which is couched in language similar to 427 a save that it does not include the words "of a class or kind not made in Canada". ...

Norwood's position, but he does not explain what he considered to be the nature of the compromise. ... He considered the notes to be outside the scope of subsection 231.1(1) because they were not "a document of the taxpayer or of any other person that relates or may relate to the information that is or should be in the books or records of the taxpayer. ... It is conceivable that the notes may be considered relevant to the Crown's case, even if their weight is marginal. ...

Rather, she seems to have considered section 37 to be inoperative because of her conclusion that disclosure was not precluded by subsections 241(1) or (2) of the Income Tax Act. ... She ought to have considered specifically whether the public interest in disclosure outweighed the specified public interest asserted by the Crown in the certificate. ... In light of the Crown's concessions as described above, the claim of privilege must now be considered to relate only to the taxpayer's identity. ...