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It is the appellants' position that neither the Crown nor the Court can go behind that note since, upon its delivery to the deceased and the transfer of the policies by him to Mrs Whittall, the property passed and, accordingly, anything that happened subsequent to the delivery of the note is irrelevant and inadmissible. 11 The Crown, on the other hand, contends that this statute deals with the situation existing at the time of death, and that everything that happened prior to that time not only may, but must be, considered in determining whether the transaction in question is or is not “bona fide”. 12 On this point, I find myself in complete accord with Mr Henderson's submissions; it seems to me a contradiction in terms to contend that, where the bona fides of a transaction are required to be considered, that transaction must be accepted at face value with no investigation of the surrounding and subsequent circumstances. 13 Looking, then, to the circumstances disclosed in the material as to the manner in which the note was paid off, it is clear from Exhibit D to the affidavit of Robert Brace Fields, supported by bank records annexed as prior exhibits to that affidavit, that each of the three payments in 1965, 1966 and 1967 were what might simply be termed “cheque-swaps” in circumstances where the majority of the cheques in question would not be honoured due to insufficient funds if it were not for the offsetting entry of the other cheque. ...

Justice Sullivan considered paragraph 126A(1)(e) of the Income Tax Act. ... This amended definition was considered by Mr. Justice Milvain in Re Helman, referred to by Mr. ... Justice Southey considered the words “accounting record of a lawyer", found in the section. ...

The Jameson—Crossman principle has been considered in this country in Re Harvey (Assessor of Taxes) v Walsh, [1953] DLR 257 (Newfoundland SC). ... The issue of the fair market value of the shares of a deceased where there are restrictions and alienation of the shares under a buysell agreement has been considered in the United States. ... I find it neither fair nor reasonable to apply the English test based on subsection 7(5) of the English Finance Act which ignores a key factor enunciated by Estey, J that only purchasers “able to purchase’’ are to be considered in determining fair market value. lt is, of course, within the competence of the Legislature to direct that a notional price purchasers unable to purchase may be willing to pay must be considered in determining fair market value for the purposes of the Succession Duty Act. ...

The basic submission made on behalf of the plaintiff company to Revenue Canada was that "the company's accountants have taken the position that the proceeds of the redemption can ’..' reasonably be considered to be attributed to... income earned or realized by any corporation after 1971... and are therefore excluded from the provisions of section 55". ... Newton of this risk, and that while the “all or nothing" treatment of safe income was considered to be a possibility under the Act, the plaintiffs were advised they would be able to negotiate out of a complete disallowance by Revenue Canada of the declared safe income. ... In my opinion, until, at least to November, 1981, this was not even an issue which was being considered by the tax community. ...

It does not appear that the issue we are concerned with was raised or considered. ...

The exigencies of this long and complicated trial have made it impossible for me to read all those cases, but in general I think it may be said that the effect of them is that if the production would be injurious to the public service the general public interest must be considered paramount to the individual interest of a suitor in a court of justice. ...

As I view subsection 231(4), it is to be considered in two parts. The first part is the entry and search for evidence, the second is the seizure of evidence. ... I have carefully considered the affidavit of Mr Caldera in support of the application. ... Having considered the affidavit evidence and the cross-examination of the various deponents, I have very grave doubts whether there are any taxable benefits or proceeds of the disposition of the trademarks as between Kelly and Nabob. ...

The same issue was subsequently considered by the Ontario High Court of Justice in The Mutual Life Assurance Co. of Canada v. ... Justice Southey considered whether or not a statement of account rendered by a law firm to its client was "an accounting record of a lawyer". ... The documents not having been executed, they may be considered to be draft documents and the letter, implying as it does the law firm’s advice to its client to execute the documents, is privileged. 4. ...

In that statutory recommendation the judge must tell the jury that the law requires the accused to serve ten years in prison before he is eligible to be considered for release on parole. The judge then asks the jury if it wishes to recommend a period of more than ten years but not more than 25 which the accused should serve before he is eligible to be considered for release on parole. ... This reinforces the idea that section 231.3 was not properly considered at the time of its enactment. ...

In an earlier application in this matter, my brother McKenzie considered the “threshold question” of whether a second judge of this Court is free to review a search warrant issued by another judge. ... Presumably, the “difference" in the facts must be a material difference which would or might have weighed against the issuance of the authorization and which, in the opinion of the second judge, is of sufficient weight when considered together with all the other facts to satisfy the second judge that the first judge would have made a different order had those additional facts been before him on the ex parte application. ...