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Hobart, 2001 SCC 79, [2001] 3 S.C.R. 537, this Court provided greater certainty to the law of tort by clarifying the factors which may be considered at each stage of the Anns test. ... In cases of negligent misrepresentation or performance of a service, however, proximity will be more usefully considered before foreseeability. ... However, since Cooper it has been clear that policy considerations relating to the relationship between the parties fall to be considered at the first step of Anns. ...

[Emphasis added.] [46]   Finally, I have considered statements made in the context of the introduction of Part XVI.1. ... In doing so, it considered whether the Minister “proceeded on just, reasonable and admissible grounds” in deciding not to permit any depletion allowance. ... Conduct of officials of the nature considered in these cases is too far removed from the correctness of the assessment. ...

Mariano testified that she was motivated by her desire to help others as well. [28]         While I appreciate the subjective intention of the appellants must always be considered, such stated intention is not determinative but must be based in some objective reality. ... Dobner considered the wrong market [103]    Mr. Dobner relied on a notional transaction between an educational customer (i.e., a non‑profit organization that provides or oversees the provision of education services, such as district school boards) and a supplier of Donated Licences (e.g. ... Dobner’s report- Appendix “D” above, which, as expressed in paragraph 21 thereof, includes the Precedent Transaction Method under which “… valuation ratios are derived from open-market transactions of assets which are considered to be the same or similar as the subject asset”. [143]    The point being, that although Mr. ...

This is explained by the fact that the income was already included in the income of the person who, under subsection 75(2) of the ITA, is deemed to have earned the income and that income is therefore considered part of the trust’s capital (CRA Views, Taxnet Pro, document 9411115- Attribution). ... It is not reasonable to think that this other arrangement proposed by the appellant could have been seriously considered, given the taxation in the hands of Louis Pilon that such a transfer of funds in the trusts of which he was a beneficiary would entail under section 15 of the ITA. [75]          In my opinion, it is therefore clear that the primary goal of the proposed plan, from the moment subsection 75(2) was engaged, was to avoid the payment of any tax by the trust and any beneficiary of the trust. ... If that is not the case, the trust is taxed on that income, and any subsequent distribution to its beneficiaries will be considered a non-taxable distribution of the trust’s capital. [96]          As to of the corporate tax regime, the corporation will first be taxed on its income and the shareholder who receives a dividend from that corporation will also be taxed on that dividend. [97]          If the dividend is paid to an individual, the ITA provides for an integration arrangement. ...

Belobaba J. considered the seven Common Issues (Keatley Surveying Ltd. v. ... With the development of the printing press, printing in England was considered to be a matter of state. ... In determining whether a particular work is a government work, then, the purpose of the work must be considered. ...

Finally, my colleague’s approach sits uncomfortably with how cases of this nature have been considered by this Court and the Supreme Court of Canada since Dunsmuir. ... There, the Supreme Court considered the ambit of review of determinations made by the Saskatchewan Labour Relations Board, whose decisions were protected by a strongly-worded privative clause. ... But if the Board acts in good faith and its decision can be rationally supported on a construction which the relevant legislation may reasonably be considered to bear, then the Court will not intervene. ...

Thus, one of the questions to be considered is the breadth of the phrase relates to, and variations thereof, such as relate to, related to, relating to and in relation to. [45] In Slattery, [52] the Supreme Court of Canada considered the scope of the phrases in respect of and relating to, which, in that case, were used in subsection 241(3) of the ITA. ... The phrase “in respect of” was considered by this Court in Nowegijick v. ... (c) Annual Reports [81] The CIBC Annual Accountability Reports (each, an “Annual Report”) for 2006, 2007 and 2008 confirm that CIBC considered credit card transactions to be loans. ...