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Political parties that have satisfied the threshold requirement have more resources for communication than those that have not.  ... The public financing of political parties makes a number of valuable contributions to our system of democracy.    63                                The effective functioning of the electoral process requires that political parties have access to considerable financial resources.  ... And many would argue that it is not only beneficial that political parties have access to adequate financial resources, but also that a significant percentage of those resources be received from individual citizens.  ...

It is conceded that in certain situations a depletion allowance could be related to net income, but it is said that the conditions of the particular resource here are such as to exclude that as a proper basis of calculation; and it is contended that in the circumstances both of these items, in order to have any accounting foundation, must be directly related, as to development, to the actual outlay, and as to depletion, to some estimate of total resource value. ... One basis may, in a mathematical aspect, appear to be more scientific, more exact, than another: but it was not said and cannot be said categorically that the use of this practical formula will not fairly serve the [Page 83] purpose to be aimed at in administering this feature of the tax act: dealing justly with and promoting enterprise in the development of this kind of natural resource. ... Solicitors for the appellant: Patterson, Hobbs & Patterson. Solicitor for the respondent: C. ...

II.             Background [11]                           In April 2011, Alta Resources LLC, a Texas-based oil and gas firm, and Blackstone Group LP (“Blackstone”), a New York-based private equity firm, founded Alta Energy Partners, LLC, a Delaware limited liability company, for the purpose of acquiring and developing unconventional oil and natural gas properties in North America. ... This was a taxable transaction in Canada under the Act, as more than 50 percent of the value of the shares was derived from Canadian resource properties. [13]                           In August 2013, Alta Luxembourg agreed to sell its shares of Alta Canada to Chevron Canada Ltd. ... Courts do not have the constitutional legitimacy and resources to be tax policy makers (Canada Trustco, at para. 41). ...

It would seem that a likely cause of non-compliance with the tax scheme by small suppliers, assuming rational economic behaviour, would be that the costs of administration are prohibitive as a result of resource constraints and the competitive circumstances of the market.  ... The Attorney General of Quebec suggested that incurring these costs would be untenable both for the Minister of Revenue, presumably in terms of revenues generated, as well as for the small suppliers given the particular competitive circumstances and resource constraints they face.                      ... Remittance                                                    Determination of net tax   Net tax of a registrant                        29.   ...

Canada, [1995] 2 S.C.R. 802   Her Majesty The Queen                                                                    Appellant   v.   ...                             (1)       For the purposes of this title--                             (4)...                      ... These are all analogous to "place of management" and include, but are not limited to: the extent of the activity within the country whose residence is claimed, the location of books and records, the location of the head office, the nationalities of the persons employed, the use of resources, the continuing conduct of the business over a period of time, and the location of the principal place of business.  ...

The system exceptionally permits income splitting between the latter in order to increase their available resources. ... Section 56(1)(b) cannot be justified under s. 1   of the Charter  . The objective of the inclusion/deduction scheme is to increase the resources of the family as a unit in order to increase child support and ease the discharge of the non-custodial parent's obligations. ... Thibaudeau had to pay part of the additional tax resulting from the inclusion requirement ($2,505) out of her own income and resources. ...

While Jordan set out to counteract the courtroom malaise and lack of institutional resources that produce patterns of systemic delay like that seen in this case, “[c]hange takes time” (Jordan, at para. 102). ... In fairness, the Crown cannot be faulted for the systemic constraints which existed at the time and which, post- Jordan, require time and resources to remediate. [119]                      In the final analysis, this case is close to the line. ... Thirdly, ceilings “encourage conduct and the allocation of resources that promote timely trials”. ...

Canada, [1998] 2 S.C.R. 298   Continental Bank Leasing Corporation                                             Appellant   v.   ... Canada   File No.:  25532.   1998:  January 26; 1998:  September 3.   ... Income Tax Act, R.S.C. 1952, c. 148, as amended   85.   (1)  Where a taxpayer has after May 6, 1974 disposed of any of his property that was a capital property (other than real property, an interest therein or an option in respect thereof, owned by a non-resident person), a Canadian resource property, a foreign resource property, an eligible capital property or an inventory (other than real property) to a taxable Canadian corporation for consideration that includes shares of the capital stock of the corporation, if the taxpayer and the corporation have jointly so elected in prescribed form and within the time referred to in subsection (6), the following rules apply:   (a)  the amount that the taxpayer and the corporation have agreed upon in their election in respect of the property shall be deemed to be the taxpayer’s proceeds of disposition of the property and the corporation’s cost of the property;   88 ...

Courts ought also consider whether a retroactive remedy would unduly interfere with the constitutional role of legislatures and democratic governments in the allocation of public resources (Benner, at para. 103; Schachter, at p. 710).   101                         A careful consideration of reliance interests is critical to this analytical process.  ... A retroactive remedy in the instant case would encroach unduly on the inherently legislative domain of the distribution of government resources and of policy making in respect of this process.   ... C‑8  , infringe s. 15(1)   of the Canadian     Charter     of Rights and Freedoms  ?   ...

Strother for ideas on what, if anything, they could do with Monarch’s resources in light of the fact that tax-sheltered financing and their production services investment business was ended.  ... In fact, in the case of some areas of high specialization, or in small communities or other situations of scarce legal resources, clients may be taken to have consented to a degree of overlapping representation inherent in such law practices, depending on the evidence:  Bolkiah v. ... From the profits so determined, an allowance for the expenses, skill, expertise, effort and resources contributed by the defendants was to be deducted.   90                      In my view, a “cut off” is appropriate in this case as well.  ...