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.), leave to appeal to S.C.C. granted (March 30,1995), Doc. 24439 stands for the proposition that words of a Statute should be read in the larger context, the scheme must be considered as a whole taking into account the intent of the legislation, its objects and what it actually accomplishes. ... These submissions have also been considered by the Court. Analysis and decision The Court agrees with counsel that the heart of this case is whether or not the Minister was entitled to assess the appellant company for unremitted deductions made for fishermen in the absence of the execution and filing by the fishermen of a requisite form. ... M.N.R., case, supra, the Court considered the missing signatures as important. ...

Brossard J.A. nevertheless considered the appellants’ argument that they were the alter ego of the public establishments for whose benefit they act and that, as such, they should therefore be able to claim the same tax exemptions as the latter. ... Issues To determine whether the Regional Council and the Buanderie may respectively benefit from the tax exemptions provided for in subsections 204(14) and 236(1.1) of the AMT with respect to real estate tax and business tax the following two questions must be considered: 1. ... Two points must be considered in order to answer these questions. First, the direct action in nullity brought pursuant to article 33 of the Code of Civil Procedure, R.S.Q., c. ...

He did not agree with the concept of a perceived windfall since in his view that concept ignored the effect of the tax on market prices, and he considered the tax paid in excess of that calculated on the determined value would merely be a recovery of foregone profits. ... Thus, it is urged that even if the annual letters from Excise to the plaintiff about the method to be followed in calculating the tax and the publications of Excise are considered as representations of the tax to be applied, the plaintiff has no claim to recover where tax paid is in accord with the statute. ... Even if it could be considered that the Crown here received a benefit, that was not at the expense or deprivation of the plaintiff. ...

Counsel was told that CRA would be withdrawing the certificate and writ for both Applicants “as the debt is now considered to be certified in error.” [28] On January 29, 2019, withdrawals of the certificates against the Applicants were filed with the Court. ... It is a robust form of review: Vavilov at para 13. [43] A decision is considered reasonable where it is justified in relation to the facts and law constraining the decision-maker and is based on an internally coherent and rational chain of analysis. ... [116] A legitimate expectation arises under specific circumstances. [117] The Applicants say that CRA consistently applies and upholds a) the policy of restricting collection action against third party directors who file timely Notices of Objection to director liability assessments relating to a corporate GST debt; and b) the policies and procedures set out in the 2015 Manual. [118] Since the CRA voluntarily restricted collection action, I will only address the Applicants’ assertion that there was a legitimate expectation that CRA would follow their own policies and procedures as set out in the 2015 Manual. [119] There is no evidence that the policies are so consistently applied by CRA that a legitimate expectation would arise. [120] A legitimate expectation arises when a government official makes “clear, unambiguous and unqualified” representations within the scope of their authority to an individual about an administrative process that the government will follow: Canada (Attorney General) v Mavi, 2011 SCC 30 [Mavi] at para 68. [121] Such representations will be considered sufficiently precise for purposes of the doctrine of legitimate expectations if, had they been made in the context of a private law contract, they would be sufficiently certain to be capable of enforcement: Mavi at para 69. [122] I agree with CRA that an internal policy that was rescinded at the time that the certificates were filed is not a representation that is sufficiently precise to constitute a binding contractual obligation. ...

MacKinnon, J. considered the status of a certificate holder under the old subsection 223(2) and stated, at page 44; Subsection 223(2) of the Income Tax Act provides: (2) On production to the Federal Court of Canada, a certificate made under this section shall be registered in the Court and when registered has the same force and effect, and all proceedings may be taken thereon, as if the certificate were a judgment obtained in the said Court for a debt of the amount specified in the certificate plus interest to the day of payment as provided for in this Act. ... I have not considered fully how that could have been done because the Crown did not adopt that course. ... I have considered staying execution and allowing the respondent to make monthly instalments, however, in circumstances that presently exist, I am not prepared to make such an order. ...

We have received and considered those submissions. In the Goltz case the majority judgment was given by Mr. ... Justice Gonthier considered that the application to Willy Goltz himself did not amount to cruel and unusual punishment because in his particular case there was no gross disproportionality between the punishment and the offence (page 497-503). ... Justice Gonthier considered that Willy Goltz's case was an illustration of the fact that, in its usual applications, the imposition of punishment under paragraph 88(1)(c) to a person prohibited from driving under paragraph 86(1)(a)(ii) because of a bad driving record would not result in grossly disproportionate punishment (page 504). ...

A reliance on systems, on past record, is properly considered in measuring the exercise of care, prudence and skill. ... In fact, the bank would only permit what have been referred to as essential payments, and the reason why we're here is that wages were not considered to be part of those essential payments. As I've said, the monies held in trust are amounts which but for the Act would have been paid to the employees as part of their wages, and that raises the question, would the company have considered payment of gross wages to their employees to have been “essential payments"? ...

The respondent disallowed the farm losses deduction on the grounds that the appellant's farming activities offered him no reasonable expectation of profit and that, accordingly, these expenses should be considered personal. ... The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... (c) Where the agreement for sale provides for a fixed sum, with an additional amount being payable in the event that production or use exceeds a stipulated figure, the fixed sum is treated as proceeds of disposition and the additional amount, if any, is brought into income under paragraph 12(1)(g). 4.03.10 However, I think that even if it were necessary to bring the entire sale price into the appellant's income, because the use of the sand made it a part of the inventory, the fair market value of this inventory would have to be considered at the time when it became inventory, in 1981. ...

Century 21 Ramos) an effect which they may not have at all; he considered them as being determinative of a point which seemingly had not been raised at all in the course of argument or of the Court's deliberations. ... At that time, I considered the provisions of subsection 244(4) I.T.A. which reads: (4) Limitation of prosecutions. ... But I think here that even though the judgment of the Québec Court of Appeal is a judgment from another jurisdiction, I am satisfied that it has great weight and authority when an Appeal Court has considered a judgment from an Ontario Supreme Court decision, and come to the conclusion that it did not apply, I think that I am bound, if not bound, at least I am persuaded by the Québec Court of Appeal that the section calls for the personal knowledge of the Minister. ...

I considered it necessary to inform Revenue Canada, and accordingly, in a letter dated September 21st, 1980, Exhibit 23, vol. 1, expressed my apprehensions about the many dealings of a fraudulent nature conducted by Inder Chabra. 6. ... Further, any gain or recapture on the disposition of rental property should be subject to U.S. tax since the plaintiff, by making the election, is considered to be carrying on a trade or business in the U.S. ... I do not think the IRS’ conclusions regarding the figures used by the plaintiff could be considered manifestly erroneous, given the facts outlined by the plaintiff in his submission. ...