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  [51]      Having considered the circumstances of this case as a whole, the Court finds that the balance of convenience favours the applicant ...

  [19]      In my opinion, this benefit should be considered the “proceeds” from the certificate of deposit. ...

Whether debt payable or to become payable [40]      Several points must be considered before determining the payability of the debt. ...

He also considered the expansive approach to production of documents taken in The Peruvian Guano case (1882) 11 Q.B.D. 55 (C.A.) but then added the caveat that:... every party has a right to properly prepare his case or his defence "but there must always be reasonable limits"... ...

., [1984] 1 S.C.R. 614, continued to be valid for interpreting section 232.2. [26]      Further, the wording of section 232.2(2) is clear and in my view does not permit an interpretation that disregards the literal meaning in favour of an interpretation which is considered more likely to advance the objectives of the Act, which might be possible in the case of less clear legislation. [27]      In Canada v. ...

The proposition is very simple: in an adjudication, documents pertaining to a grievor that are in the possession of the employer, which the employer wishes to use in a disciplinary action against an employee, must be subject to advance production. [17]            Therefore, in circumstances such as those in the present case, the standard of fairness established by article 17.04 requires an employer to give a grievor a fair chance to know the precise contents of the documentary evidence to be presented against him or her at an adjudication, far enough in advance of the hearing to allow the preparation of any response considered necessary. [18]            Thus, when the three documents in question were tendered for admission into evidence, the Adjudicator was required to answer two questions with respect to each before deciding whether to admit or exclude them: were the documents in the possession of the employer; and, did the Applicant know of their actual contents? ...

Justice Lemieux considered the principles applicable to the assessment of a penalty for contempt in Lyons Partnership, L.P. v. ...

Analysis [8]                 Although the defendants' motion was made pursuant to Rule 221 of the Federal Court Rules, 1998 ("the Rules"), it is apparent that ultimately the power to strike must be considered here in accordance with this Court's inherent jurisdiction, not against an action but an application (see Bull (David) Laboratories (Canada) Inc. v. ...

Overpayment of Tax [8]      If this Court were found to have jurisdiction to hear and determine this application for judicial review and for mandamus, the issue then to be considered becomes whether there was an overpayment of Branch Tax so as to warrant the refund requested. [9]      In determining whether an overpayment has been made and a claimant is entitled to a refund, one must examine the wording of subparagraphs 164(1)(a)(ii) and (1)(b) and subsection 164(7)(b), which provide: 164(1) If the return of a taxpayer's income for a taxation year has been made within 3 years from the end of the year, the Minister (a) may,... ...

The fact that the actual cost to the client may exceed, perhaps significantly, the party and party costs permissible under the Tariff is a factor which may be considered, but generally it should not be determinative. ...