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Indeed, it could be said that in adopting the exception that the Respondent seeks to rely on in this motion, these cases considered that the public interest in having full access to material in order to have a full and fair trial outweighed the public interest in promoting settlement, particularly when there would be no prejudice to the party relying on the privilege since the communications could not be used against them for the same conduct that was the subject of the settlement. ... It says tax motivation does not need to be singled out as something that needs to be specifically pleaded, since tax motivation is just one of many reasons why CIBC’s deduction could be offside with either paragraph 18(1)(a) or s. 9. [263]    The Respondent also points to McKesson Canada Corporation v The Queen, [125] which said that tax motivation may be part of the factual context that needs to be considered for paragraphs 247(2)(a) and (c) of the Act, both of which are still in play in the tax appeals. [126] [264]    In my view, the questions on allocation are generally relevant for the reasons the Respondent proposes. ... McKesson Canada Corporation noted that tax motivation may be part of the factual context that needs to be considered for these subsections, and given the low relevancy threshold associated with discovery, I find that these questions are generally proper and should not be broadly deemed to be irrelevant. ...

In determining the projected service bureau fees, Sean O’Dea considered the anticipated sales in Florida and Georgia. ...

Fisher stated at page 17 (D.T.C. 193): For the purposes of the Income Tax Act, therefore, a bad debt may be designated as the whole or a portion of a debt which the creditor, after having personally considered the relevant factors mentioned above in so far as they are applicable to each particular debt, honestly and reasonably determines to be uncollectable at the end of the fiscal year when the determination is required to be made, notwithstanding that subsequent events may transpire under which the debt, or any portion of it, may in fact be collected. ...

If there is some evidence of an event that will probably occur in the future that would suggest that the debt is collectible on the happening of the event, the future event should be considered. ...

They cannot succeed in that purpose unless they are considered to be mandatory requirements and strictly enforced. ...

I had the distinct impression that they were holding something back and were giving me the bare minimum that they considered necessary. ...

In general, the wages that Tibério received can be considered to be reasonable, because it is not unusual to remunerate a manager on a weekly basis, and an hourly rate of $14 to $18 does not appear disproportionate in the circumstances. ...

I considered this question in the appeal of Elizabeth Bates, 98 DTC 1919. ...

(Toronto: Butterworths, 1999), at page 173: Written or oral statements, or communicative conduct made by persons otherwise than in testimony at the proceeding in which it is offered, are inadmissible, if such statements or conduct are tendered either as proof of their truth or as proof of assertions implicit therein. [99]     Exceptions to the rule against hearsay were created in situations having the following four characteristics: [3] (1)         It was impossible or difficult to secure other evidence. (2)         The author of the statement was not an interested party in the sense that the statement was not in his favour. (3)         The statement was made before the dispute in question arose. (4)         The author of the statement had a peculiar means of knowledge not possessed in ordinary cases. [100] The following comments by the same authors should be considered in determining whether a hearsay exception may apply: [4] Necessity has given rise to a number of clearly defined exceptions to the rule against hearsay. ...

These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard. ...