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BCCA decision
Re Hastings Street Properties Ltd., [1928-34] CTC 60
(f) the company shall be entitled to set off interest in contravention of the plain words of subsec. ...
BCCA decision
Regina v. Snider Et Al. Reference Re Production of Dominion Income Tax Returns, [1953] CTC 136
Certainly the Minister of National Revenue by not objecting must have been of the opinion that the Magistrate in the prosecution of that criminal case was a person legally entitled to production for inspection otherwise he or his officials were acting in contravention of the statutes. ...
BCCA decision
Minister of Finance of British Columbia v. Estate of Percival, Archibald, Woodward, [1971] CTC 341
., [1947] C.T.C. 1 at 14 and 15 where Lord Greene in giving the judgment of the Privy Council stated as follows: Moreover, unless it be shown that the Minister has acted in contravention of some principle of law the Court, in their Lordships’ opinion, cannot interfere: the section makes the Minister the sole judge of the fact of reasonableness or normalcy and the Court is not at liberty to substitute its own opinion for his. ...