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Justice Cory observed at 265, 6448: There can be no question that the issuing of a search warrant pursuant to s. 231.3 of the Income Tax Act must be considered to be an order of a judge. ... The Pacific Press case was considered by the Supreme Court of Canada in Descôteaux. v. ...

Wallace, J. considered section 93 of the Companies Act of B.C., which provided that "the wages or salary of any employee" shall be paid out of any assets coming into the hands of a receiver appointed under a debenture secured by a charge upon all or substantially all of the assets of a company, “in priority to any claim for principal or interest in respect of the debentures". ... It remains to be considered whether the assignee of book debts is a "secured creditor" as that phrase is used in subsection 224(1.2) and defined in subsection 224(1.3). ...

I am not so satisfied and thus, I do not think that the Appellant's submissions that declaratory trusts may have been created ought to be considered by this Court or need to have been considered by the learned trial Judge. ...

Second, if property was once considered inventory it is not necessary to always be classified as inventory, but there must be sufficient evidence before the court to satisfy it that there has been a change of character for the appellant to succeed. ... We should not concern ourselves with some theoretical exercise once the vendor and purchaser, dealing at arm’s length, have decided in their minds what the proceeds of disposition were. [6] The CIBC was not deal ing with the purchaser and the amount forgiven Prenel by the CIBC cannot be considered part of Prenel’s proceeds of disposition of the 137 Avenue Lands. ...

He also considered the amount of $1,229,990 paid by Queenswood No. 1 to be a fee and not an amount paid as a reduction of the debt owing. ... In that case, the forgiveness, of a debt incurred pursuant to a borrowerlender relationship, was considered to be on capital account because the forgiveness of the debt was not something to be included in the normal trading operation as it had been conferred as an act of grace. ...

  [6] This hierarchy is recognized in the CRA Audit Manual where at Chapter 28.3.1 it states:” When the unreported income amount is $5,000.00 or more, a penalty under 163(2) of the ITA must be considered first. ... Paragraph 11 states: “If the CRA accepts a [voluntary] disclosure as having met the conditions set out in this policy, it will be considered a valid disclosure and the taxpayer will not be charged penalties or prosecuted with respect to the disclosure.” [16] It was somewhat fortuitous that I was able to see the complete picture and not just the situation vis-à-vis the federal penalty. ...

It may in some situations be the case that, in balancing probabilities, a court should consider that a more serious allegation or offence may be considered less likely to occur and therefore require stronger evidence to tip the balance. ...   [30]          The issue of deducting OHIP claw-backs has previously been considered by this Court in Deep v. ...

The aircraft involved shall be considered unserviceable until a satisfactory crew resumes operations. ... Because the period for which air services were charged in that invoice straddled the date on which the receiver was first appointed (June 30, 1983), a question arises as to whether the full amount of the invoice or only such portion of it as pre-dated the appointment may be considered as a debt susceptible to set-off. ...

The Court was of the view that municipal zoning provisions dealing with minimum size requirements and subdivision restrictions were factors to be considered at the time of disposition and also at the time of acquisition of the land. ... This was refused, among other reasons, because the retained portion was far in excess of 45,000 square feet, the maximum considered to be acceptable for a residential lot. ...

The Minister however considered the remainder of the $45,000,000 settlement to have been made in respect of penalties. ... As I have concluded above, a fine or penalty cannot be considered to have been incurred for the purpose of producing income unless in all the circumstances the incurring of the fine or penalty must be seen as an unavoidable incident of carrying on the business. ...