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Catharines to resell articles or commodities, to wit, electric shavers at prices not less than the minimum prices specified therefor by said Sunbeam Corporation (Canada) Limited and did thereby contravene the provisions of The Combines Investigation Act, Section 34(2)(b). 2. The said Jurors further present that Sunbeam Corporation (Canada) Limited, a corporation having its chief place of business at the City of Toronto, in the County of York and being a dealer within the meaning of Section 34 of The Combines Investigation Act, between the 1st day of September, 1960 and the 31st day of December, 1960 at the Municipality of Metropolitan Toronto in the County of York, unlawfully did, by agreement, threat, promise or other means attempt to induce New Era Home Appliances Limited sometimes known as New Era, of the City of Toronto, to resell articles or commodities, to wit, electric floor conditioners at prices not less than the minimum prices specified therefor by Sunbeam Corporation (Canada) Limited and did thereby contravene the provisions of The Combines Investigation Act, Section 34(2)(b). 3. ... The said Jurors further present that Sunbeam Corporation (Canada) Limited, a corporation having its chief place of business at the City of Toronto, in the County of York and being a dealer within the meaning of Section 34 of The Combines Investigation Act, between the 1st day of September, 1960 and the 31st day of December, 1960 by actions taking place partly in the Municipality of Metropolitan Toronto in the County of York, in the Province of Ontario and culminating in the City of Vancouver, in the Province of British Columbia, unlawfully did by agreement, threat, promise or other means attempt to induce ABC Television & Appliances Ltd., sometimes known as ABC T.V. to resell articles or commodities, to wit, electric floor conditioners at prices not less than the minimum prices specified therefor by said Sunbeam Corporation (Canada) Limited, and did thereby contravene the provisions of The Combines Investigation Act, Section 34(2) (b). ...

The onus which the income tax law places on a taxpayer to demolish the assumed facts upon which the taxation rests is not so easily discharged in most cases as to permit counsel or anyone else lightly to assume or to accept that nothing is to be found in the documents upon which an assessment is relating to any information or produce any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act, may, by notice served upon all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to (a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of the province, whether or not such court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or (b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of Canada. (7) The court to which an appeal is taken pursuant to subsection (6) may allow the appeal and quash the order or direction appealed from or dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts shall apply, mutatis mutandis, to an appeal instituted pursuant to subsection (6). (8) An appeal instituted pursuant to subsection (6) shall stay the operation of the order or direction appealed from until judgment is pronounced. (9) Every one who, being an. official or authorized person, contravenes subsection (1) is guilty of an offence and liable on summary conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 2 months, or to both such fine and imprisonment. (10) In this section, (a) “official” means any person employed in or occupying a position of responsibility in the service of Her Majesty, or any person formerly so employed or formerly occupying a position therein; (b) “authorized person” means any person engaged or employed, or formerly engaged or employed, by or on behalf of Her Majesty to assist in carrying out the purposes and provisions of this Act; and (c) “court of appeal” has the meaning assigned by paragraphs (a) to (j) of the definition “court of appeal’’ in section 2 of the Criminal Code, based that will either aid the establishment of the taxpayer’s case or help to destroy the Minister’s assumptions and when, as here, the Minister’s assumptions have admittedly been based on the returns in question it seems to me to be manifest both that the need of the respondents for production of these returns is made out, an impression which to my mind is reinforced by my examination of the returns, and that a very strong public interest in keeping them from production would be required to outweigh the public interest in the proper administration of justice which would be served by their production. ...

However, here the applicant seeks directions and a number of declarations because the Minister has issued notices of reassessment that the applicant says contravene the order of Strayer J. and subsection 152(6) of the Act. ...

The plan’s acceptance of such transfers contravenes the terms of the plan. ...

In this sense Parliament, by revising the Income Tax Act so as to extend income to include guaranty fees received by a non-resident enterprise, would not contravene the provisions of paragraph (5). ...

Every person who contravenes any provision of this Act is guilty of an offence and liable on summary conviction to a fine of not less than $10 nor more than $10,000; but neither a prosecution nor the enforcement of a penalty under this Act shall suspend or affect any remedy for the recovery of any amount payable, or oil in lieu thereof, under this Act. 10. ...

In my view, that subsection violates section 8 of the Constitution Act, 1982, in that it contravenes the right of the taxpayer "to be secure against unreasonable search or seizure". ...

Section 241 reads as follows: (1) Except as authorized by this section, no official or authorized person shall (a) knowingly communicate or knowingly allow to be communicated to any person any information obtained by or on behalf of the Minister for the purposes of this Act, or (b) Knowingly allow any person to inspect or to have access to any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act. (2) Notwithstanding any other Act or law, no official or authorized person shall be required, in connection with any legal proceedings, (a) to give evidence relating to any information obtained by or on behalf of the Minister for the purposes of this Act, or (b) to produce any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act. (3) Subsections (1) and (2) do not apply in respect of criminal proceedings, either by indictment or on summary conviction, under an Act of the Parliament of Canada, or in respect of proceedings relating to the administration or enforcement of this Act. (4) An official or authorized person may, (a) in the course of his duties in connection with the administration or enforcement of this Act, (i) communicate or allow to be communicated to an official or authorized person information obtained by or on behalf of the Minister for the purposes of this Act, and (ii) allow an official or authorized person to inspect or to have access to any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act; (b) under prescribed conditions, communicate or allow to be communicated information obtained under this Act, or allow inspection of or access to any written statement furnished under this Act to the government of any province in respect of which information and written statements obtained by the government of the province, for the purpose of a law of the province that imposes a tax similar to the tax imposed under this Act, is communicated or furnished on a reciprocal basis to the Minister; (c) communicate or allow to be communicated information obtained under this Act, or allow inspection of or access to any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act, to or by any person otherwise legally entitled thereto; or (d) communicate or allow to be communicated to a taxpayer, such information obtained under this Act regarding the amount of income of his spouse or of any other person as is necessary for the purposes of an assessment or reassessment of tax, interest, penalty or other amount payable by the taxpayer or of the determination of any refund to which he is entitled for the year. (5) Notwithstanding anything in this section, the Minister may permit a copy of any book, record, writing, return or other document obtained by him or on his behalf for the purposes of this Act to be given to the person from whom such book, record, writing, return or other document was obtained or the legal representative of such person, or to the agent of such person or of such legal representative authorized in writing in that behalf. (6) An order or direction made in the course of or in connection with any legal proceedings requiring an official or authorized person to give evidence relating to any information or produce any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act, may by notice served upon all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to (a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of the province, whether or not such court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or (b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of Canada. (7) The court to which an appeal is taken pursuant to subsection (6) may allow the appeal and quash the order or direction appealed from or dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts shall apply, mutatis mutandis, to an appeal instituted pursuant to subsection (6). (8) An appeal instituted pursuant to subsection (6) shall stay the operation of the order or direction appealed from until judgment is pronounced. (9) Every one who, being an official or authorized person, contravenes subsection (1) is guilty of an offence and liable on summary conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 2 months, or to both such fine and imprisonment. (10) In this section, (a) “official” means any person employed in or occupying a position of responsibility in the service of Her Majesty, or any person formerly so employed or formerly occupying a position therein; (b) “authorized person” means any person engaged or employed, or formerly engaged or employed, by or on behalf of Her Majesty to assist in carrying out the purposes and provisions of this Act; and (c) ‘‘court of appeal” has the meaning assigned by paragraphs (a) to (j) of the definition “court of appeal” in section 2 of the Criminal Code. ...