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On the authority of the Bibby case, [1945] 1 All E.R. 667, the share held by William Jager in trust is to be considered as being held by him and enquiry is not to be made as to the beneficial ownership thereof. ...

If considered necessary, permitting the applicant to cross- examine Douglas Hamilton McAlpine on his affidavit sworn herein on the 20th day of May, 1954, and enlarging this application pending the completion of such cross-examination, or for such further or other order as the nature of this application may require. ...

In reply to its objections to the assessments he notified it as follows: “The Honourable the Minister of National Revenue having reconsidered the assessments and having considered the facts and reasons set forth in the Notices of Objection hereby confirms the said assessments as having been made in accordance with the provisions of the Act and in particular on the ground that for the purposes of paragraph (a) of subsection (1) of section 11 of the Act and The Income Tax Regulations made thereunder, of the assets acquired by the taxpayer from St. ...

This, however, though a factor to be considered, is far from conclusive. ...

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. ...

In this regard, the Tax Court noted that the cross-examination of the affiant should not be considered an examination of another party under paragraph (a) of Rule 170.1 since the affiant was not testifying on behalf of the Minister in the course of the appeal before the Tax Court. ...

The CRA considered whether the $550 the Applicant allegedly earned as self-employment for providing domestic services would push the Applicant’s total earnings over the $5,000 threshold. [10] The CRA found that it did not. ...

The trial judge concluded that they had a close personal relationship. [9] The Tax Court also considered the evidence concerning Ms. ...

[emphasis added] [12] The paragraphs that followed, including paragraph 81, described factors that I would have considered. [13] At paragraph 81, I stated that there was extensive evidence regarding how the Appellant priced its policies. ...

Having regard to that standard, and having carefully reviewed the record and considered the appellant’s submissions, we see no error warranting our intervention. ...