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In the alternative, even if the limitation does apply, Facebook’s request for an extension of time is not so clearly improper so as to be bereft of success and it should not be considered on a motion to strike. ... There Madam Justice Dawson carefully considered the David Bull decision in the context of the same filing deadline applicable to this case and held at paragraphs 39 and 40: I note that even in actions where, as the Court of Appeal noted in David Bull Laboratories, supra, striking out is much more feasible, a limitation defence is not sufficient ground to strike out a statement of claim, but rather is a defence to be raised in a statement of defence. ...

While the majority of the Minister’s reasons are framed as a refusal to reopen the 2012 Audit, the Request Submissions concerned the Minister’s authority to reassess the Applicant’s 2012 taxation year under subsection 152(4) of the Act, which the Minister considered. ... Again, the Minister considered how the Applicant’s actions resulted in the situation in which the Applicant currently finds itself, and the Minister thus reasonably refused to reassess under subsection 152(4) of the Act. ...

I understand that the outcome is expected to be one of the things that will determine the validity of the taxing position taken by the CRA in the Sandringham Audit and the remaining matters regarding the related taxpayers, including 443 Inc. [15] Therefore, the crux of this application for judicial review relates to the Minister’s treatment of the Amended Returns for the 2008 to 2011 taxation years. [16] From 2012 to 2014, 443 Inc regularly followed up with the Minister on its requests for refunds for the 2008 to 2011 taxation years, and went as far as to submit an opinion from a former Chief Justice of the TCC to the effect that the Thames Payments were non-taxable capital receipts – voluntary payments – not considered to be income from a source, and thus did not have the “quality of income”. ... Ludmer taking the position that the Sandringham Payments, and thereafter the Thames Payments, were to be considered as income from a source within the meaning of paragraph 3(a) of the ITA and income from property or business within the meaning of subsection 9(1) of the ITA, and were thus taxable for Canadian tax purposes. ...

I recognize that the implications of the Nepean Hydro decision will have to be considered in regards to recovery of the payment made by the plaintiff before proceeding with any type of discussion of the principle of unjust enrichment. ... Counsel for the plaintiff took the position in this Court that these words really meant that it was totally dependent upon the individual Judge’s conscience as to whether he considered the circumstances such as to give rise to the remedy of unjust enrichment. ...

The absence of the words, “in the Court”, from section 32 of the Crown Liability and Proceedings Act arguably makes section 32 broader in scope than subsection 38(2) of the Federal Court Act that was considered in E.H. ... C.A.), Décary J.A. considered (at 319) whether the Crown’s obligation to pay a language bonus to the plaintiff as a member of the R.C.M.P. arose under federal or provincial law. ...

., [1984] 1 S.C.R. 614 at 621, 9 DLR (4th) 1, in support of the maxim that the specific should prevail over the general, the Applicant contends that s 231.6 should apply, being the more particular enactment, rather than s 231.1, which he contends is more general both in scope and in parliamentary intent. [18] The Applicant also relies on Saipem Luxembourg S.A. v Canada (Customs and Revenue Agency), 2005 FCA 218 [Saipem] at para 27, where the Federal Court of Appeal [FCA] considered these provisions, and noted that s 236.1, unlike s 231.2, provides for the availability of judicial review on the ground of unreasonableness, finding that an RFI in support of a foreign‑based document must (i) relate to a document that is relevant to the administration or enforcement of the Act as with s 231.2, and (ii) not be unreasonable. ... The language used by the Act cannot be ignored (Canada (National Revenue) v Miller, 2021 FC 851 at para 31). [22] As the Respondent points out, the FCA considered s 231.6 of the Act in eBay Canada Ltd. v M.N.R., 2008 FCA 348, [eBay] at paragraphs 38 to53, noting that the provision was enacted in 1988 before the widespread availability of electronic documents, and when Parliament was likely concerned about how unduly onerous it could be for a person to be required to produce material located outside Canada, and in the possession of another person. [23] The FCA accordingly held in eBay that information stored in electronic form could be located at places other than the site of the servers on which it is stored, and thus in Canada, for the purposes of the Act. ...

Shaker has a beneficial interest in the VSI Trust and have not considered Mr. ... Shaker’s statement in the Shaker Affidavit that he has no beneficial interest in the VSI Trust is not relevant to the issue before me nor have I considered Mr. ...

The components being each one of a nature that connotes services, none can be considered as being a capital item and I therefore fail to see how the three together, because in the same contract, can become Capital. ... The Company acted in the way in which it considered that it could best carry on its trade as manufacturers. ...

(b) To develop a community shopping centre or centres in the City of Regina and for that purpose to construct, build, improve, lease, rent, control, develop and manage all and every kind of building, structure, shop, store, office premises, plant, service station and any other business or other premises of all or any kind which may be considered conducive or incidental to the development or benefit of any such shopping centre. ... Block J was considered ideal as an expansion area for provincial government buildings. ...

The defendant’s officers considered Micucci for a subcontract of the masonry work. ... Subsection 120(1) of the former Income Tax Act, which is similar to subsection 52(6) of the Excise Tax Act, was considered in those two decisions, but the facts and the problems were quite different from the matter before me. ...