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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. ...

We find these submissions to be without merit. [5] The Tax Court judge considered whether rule 170.1 applied. ...

Minister of National Revenue, [1978] CTC 2357, [1978] DTC 1271 Delmer E Taylor:—This is an appeal against income tax assessments in which the Minister of National Revenue increased the taxable income of the appellant by $5,649 and $13,182 for the years 1972 and 1973 respectively, the amounts being considered income and not capital receipts. ...

The appellant, Mr Miller states, was cognizant of the fact it had the right to specific performance for the remainder of the term of the licences, but also considered the fact that the logging and lumbering economy at that time was sagging, and it might well be stuck with a worthless judgment. ...

His “start up” costs should be considered valid, and the care and attention required by his animals was detailed for the Board. ...