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In dealing with the issue of the true penal consequence Judge Sarchuk continued on page 2455 (D.T.C. 659) with the Lavers, supra decision: The Lavers decision is of particular significance since in his reasons Wallace J. also considered the question of whether the ’’punishment imposed" pursuant to the assessments of the Minister constitutes "true penal consequences" so as to bring the penalties consequent upon assessment proceedings within the prohibition expressed in paragraph 11(h) of the Charter. ...

A liability, as considered in Black and Decker is the best example. However, where the amalgamation changes the very character or persona of a predecessor and that essence or persona is the critical thing that must survive the amalgamation to meet a particular statutory test it seems to me the Respondent has a good argument. ...

In my opinion, when the question as to whether a reimbursement constitutes a benefit is considered from this perspective, it is easier to determine to what extent a reimbursement must be included in or, conversely, excluded from a taxpayer’s income.  ...   ...

There are four categories of transaction to be considered: (a) the 17 original assignments that were not modified. ...

It seems to me, with respect, to be an untenable position that an invalid assessment with no foundation can stand and be enforced simply because the time limit has gone by and thus nobody in law can do anything about it. [12] I have considered in great length a number of the decisions of the Supreme Court of Canada relating primarily to time limits and statutes of limitations across the country (see below). ...

From these different figures appearing in the financial statements, and in particular from the “Supplementary information”, it can therefore be seen that the appellant considered its “Contribution to pre-arrangement fund” to be a subtraction entry or a deduction when computing its income in order to establish its income tax for the disputed taxation year. ...

He said that he considered the transfer of those assets to Terminal Norcan "a one second accommodation" and that "as far as we were concerned, the sale was to the third party directly". [32]The financial statements for the year included the following note: 7. ...

Her Majesty the Queen [5] as follows:   11        So too, where investment income is at issue, it must be viewed in relation to its connection to the Reserve, its benefit to the traditional Native way of life, the potential danger to the erosion of Native property and the extent to which it may be considered as being derived from economic mainstream activity. ...

Courts have in the past considered the nature of a payment made by a corporation allegedly made as dividend payments and have found the payments were not, because of their nature, in substance dividends. see Charles A. ...

Accordingly, they ought not to have been raised at trial and cannot be considered in these Reasons for Judgment ...