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I am satisfied that this was the purpose of the audit, and that it could not in any way be considered to be a fishing expedition. ... Gottschalk noted, the invoices that he found at the Cano Tech premises related to hundreds of thousands of CDRs, which could hardly be considered to be a small quantity, especially for a company the size of Cano Tech. [61]            Mr. ... In coming to this conclusion, the Court considered the fact that requiring that all of the documents be filed with the Court resulted in a potentially enormous intrusion into the taxpayer's legitimate privacy interest, whereas there was no countervailing governmental interest served by having all of the documents filed with the Court, whether or not they were to be used in the proceeding. [112]        In my view, Gernhart is readily distinguishable from the present case on a number of different bases. [113]        In Gernhart, the Minister conceded that filing all of the documents obtained from the taxpayer in Court where they would be publicly accessible, whether the Minister intended to rely on them or not, served no useful purpose. ...

Third, the record demonstrates that the material led before the Court established that these issues had previously been considered at length by the body with the authority for their disposition, ie. the Canadian Radio-Television and Telecommunications Commission (hereafter the "CRTC"). ... In part also, the HST replaced the provincial retail sales tax payable by retail consumers in Newfoundland. [90] Under the Excise Tax Act, legal fees are considered as a taxable supply of services. ... Just as disbursements for photocopying charges to produce briefs of authorities are now properly recoverable in litigation costs, the disbursements for accessing online case law, as distinct from the costs associated with the lawyer's time for conducting the research, should now be considered properly recoverable in litigation costs. ...

However, it considered that the Federal Court Rules, 1998 (the Rules) on garnishment and the C.C.Q. allow this Court to consider the loan as immediately payable in accordance with and for the purposes of the garnishment. [13]      The garnishee submitted, as its first ground of objection, that as it did not dispute either the debt or its obligation to pay, simply when the debt was payable, the structure of Rules 451(2) and 453 is such that the Court can only make an order consistent with the approach contemplated by subsection 451(2) of the Rules, namely a final garnishment order simply requiring that the garnishee pay the judgment creditor when the debt is payable. [14]      Rules 451 and 453 read as follows: 451.(1) Where a garnishee has not made a payment into court under rule 450 and does not dispute the debt claimed to be due to the judgment debtor, or does not appear pursuant to a show cause order made under subsection 449(1), on motion, the Court may make an order for payment to the judgment creditor or payment into court of the debt. 451.(1) Lorsque le tiers saisi n'a pas fait de consignation à la Cour selon la règle 450 et qu'il ne conteste pas la dette dont on le prétend redevable au débiteur judiciaire, ou lorsqu'il ne se présente pas en application de l'ordonnance rendue en vertu du paragraphe 449(1), la Cour peut, sur requête, rendre une ordonnance exigeant le paiement au créancier judiciaire ou la consignation à la Cour ... In that case, when the Court considered the point raised here by the garnishee, the Court at once decided it could intervene. ... The garnishee considered that this case was not applicable here since, according to the way it read the case, the loan in question had no specific provisions as to the due date. ...

Ron Sures had placed a checkmark under a column headed "continuous play" beside each game inventory he considered to be continuous play. ... [Respondent's record, vol. 1, tab 3, page 79] [emphasis mine] ANALYSIS [53]            Counsel for the applicant raised several issues challenging the Minister's decision finding none of the applicant's machines were rebate-eligible under the Remission Order including: (1)         whether the Minister erred in interpreting the phrase "mechanical coin-operated device that is designed to accept only a single coin of twenty-five cents or less as the total consideration for the supply"; (2)        whether the Minister's delegate made a patently unreasonable decision when finding, in fact, the applicant's machines had activated continuous play or three games for two features; and (3)        whether the audit was fairly conducted. [54]            In my view, this case does not turn on any independent interpretation the Minister's delegate brought to the question whether the applicant's machines with continuous play or three for two features were eligible supplies. [55]            It is clear the Minister's delegate made his determination based on Communiqué AD-99-11 dated September 15, 1999. [56]            This Communiqué, intended for use by federal government auditors dealing with rebate applications made pursuant to the Remission Order, spells out what are eligible devices, what are excluded devices and what audit procedures should be followed. [57]            Amongst the suggested audit procedures were that the auditor should perform random checks of the devices on site, if possible, and perform third party confirmations with the manufacturers with respect to the types of machines. [58]            The Minister's delegate considered Communiqué AD-99-11 was binding on him and I think he was correct in so viewing although this Communiqué is not law (see Little Sisters Book and Art Emporium v. ... This Communiqué is somewhat analogous to the ministerial guidelines considered by the Supreme Court of Canada in Baker v. ...

In the circumstances, the letter of July 9, 1996, cannot be considered a final decision qualifying as the decision for judicial review purposes. ... Only then can the legislation be considered ultra vires Parliament. [29]      The Applicant first submits that because the debt collection affects property and civil rights, it is a matter falling within provincial legislative competence. ... This includes consideration of the Convention Act as a whole and the particular provision at issue. [65]      As a result of the provision in question being part of a negotiated treaty and resulting from the give and take which is necessary in any treaty negotiation, the purpose of the entire Article XXVI A of the Third Protocol and the Convention itself should be considered along with the purpose of the particular provision in question. ...

    [45]             The Ontario Court of Appeal stated in Glover that, when considered in the context of the other provisions of the Income Tax Act, the “legally entitled” exemption should be construed narrowly as referring only to the provisions in certain statutes, such as the Statistics Act and the Canada Pension Plan, that authorize government departments to obtain the information needed for the administration of the statutory schemes for which they are responsible ... Subject to the question of fairness considered below, the appropriate remedy in these circumstances is an order to require the consider action according to law of the exercise of the statutory discretion, and not an order by the Court that usurps the discretion conferred by Parliament on the respondent, or a delegate, not on the Court ... One of the factors to be considered is that an offer has been made in writing: Rule 400(3)(e).  ...

The circumstances of this case have been considered and weighed and under the provisions of section 131 of the Customs Act, the following decision has now been rendered: that there has been a contravention of the Customs Act and/or the Regulations with respect to the goods which were seized. ... Canada, [1988) 3 F.C. 345, a decision of McNair J. [501 This issue was recently considered by the Federal Court of Appeal in Time Data Recorder International Ltd. et al. v. ... He did not do it and the evidence does not show that he took reasonable care to comply with the section; if he had, he would not have forgotten to bring the documentation relating to the goods that were seized. [511 Collier J. considered the due diligence defence in Kong, (supra). ...

Justice Russell     BETWEEN: PATRICK NICHOLLS Applicant and   CANADA (REVENUE AGENCY) and MINISTER OF NATIONAL REVENUE Respondents   REASONS FOR JUDGMENT AND JUDGMENT   APPLICATION   [1]                This is an application for judicial review of a decision by the Canada Revenue Agency (CRA) dated March 9, 2009 (Decision) not to extend the time limit within which the Applicant could file notice under subsection 122.62(2) of the Income Tax Act (Act) to be considered as an eligible individual to receive the Canada Child Tax Benefit (CCTB) for certain months during which CRA was statute-barred from recovering CCTB benefits already paid to the Applicant’s estranged wife for their children, Charles and Penny, during the same period.   ... RELEVANT STATUTORY PROVISIONS   [22]            The following provisions of the Act are applicable to the present application: 122.62 (1) For the purposes of this subdivision, a person may be considered to be an eligible individual in respect of a particular qualified dependant at the beginning of a month only if the person has, no later than 11 months after the end of the month, filed with the Minister a notice in prescribed form containing prescribed information ... STANDARD OF REVIEW   [24]            Subsection 122.62(1) of the Act provides that a person may be considered an eligible individual to receive CCTB payments in respect of a particular qualified dependant at the beginning of a month only if that person has, no later than 11 months after the end of the particular month, filed with the Minister a notice in prescribed form containing prescribed information. ...

.), supported the decision to compel her to inform herself and to provide written answers. [7]                The Prothonotary stated that “the main ground of attack in this judicial review is whether the process followed by CRA and the factors it considered in making its decision were consistent with the proper exercise of discretion under the ETA.”  ... [11]            TELUS contends that the timing of the CRA's motion to strike should be considered by the Court as a factor militating against granting the motion.  ... However, Justice MacKay considered the statutory scheme under the ETA and concluded at para. 11 that the objection and appeal procedure did not remove the remedy of mandamus from the Federal Court’s jurisdiction: My reading of those various statutory provisions leads me to conclude that they do not expressly provide, as required by s. 18.5 of the Federal Court Act, that an application for mandamus is removed from this Court's jurisdiction, which would otherwise be heard in appropriate circumstances to require the Minister to perform a public duty under the Excise Tax Act ...

This means that where an issue is clearly related to the control and exercise of powers of an administrative agency, which includes the interim measures to regulate disputes whose final disposition is left to an administrative decision-maker, the Federal Court can be considered to have a plenary jurisdiction ...   [56]            Permanent market loss or irrevocable damage to business reputation could be considered irreparable harm (RJR-MacDonald, above, at para. 59; reference is also made to TPG Technology, above, at para. 23). ... Whether the interest of the public, both of society in general and of particular identifiable groups, would be better served by either the granting or denial of an interim stay is also considered in weighing the balance of convenience ...