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. … [I]n civil law, it is quite possible to have an insurance contract without having a qualified or accredited insurer. ...

This reduction was effected by adjustment to the fee amounts and HST thereon in its books of account, but with no credit notes being issued by it – but it nonetheless claimed input tax credits equal to the HST amount on such fee reductions. ...

. … They reported “zero” income in both taxation years; they provided false information to the Minister to cause the partnership to be deregistered for GST and made no returns. ...

Three years later, the same accountant recommended that the taxpayers “restore the status quo ante " (para. 5), which they did by transferring the funds back to the corporation. ...

. … [A]s there is no valid appeal instituted before this Court under section 169 of the Act, the appellant's relief, if any, is most probably to be had by way of a declaration under subsection 18(1) of the Federal Courts Act. ...

When one has due regard to the departmental policy on the fair market value approach … it is clear that this policy approach says that no method should be discounted. ...

. … Consequently, the nullification pronounced by the Superior Court does not change the fact that the appellants received the amounts…in question and that they were amounts withdrawn from their respective RRSPs. ...

Before so concluding, he stated (para. 36 – TaxInterpretations translation): [T]here is income from property rather than income from a business when the appellant cannot demonstrate that the range of services provided by her are such that the payments can in substantial part ["bonne partie"] be attributed to such services. ...

. … Nestlé’s repayments of the IRCs were credited against future Nestlé product purchases by Costco…. ...

She stated (at paras. 258, 261, Tax Interpretations translation): … [N]othing in subsection 152(4.01) precludes the Minister from including the amount of tax payable on the previous un-amended assessment in a reassessment made under subsections 152(4) and 152(4.01). ...