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After quoting (at para.55) the statement in Sattva that “While the surrounding circumstances are relied upon in the interpretive process, courts cannot use them to deviate from the text such that the court effectively creates a new agreement,” noting (at para. 66) that “For a debt to be incurred, there must be an obligation to pay the amount of the debt,” and further noting (at paras. 69-70) that under “the common law doctrine of contribution as it applies to the payment of a debt by a joint debtor … ‘[i]f a debtor pays more than his equal share, he has a right to contribution in respect of the excess’,” Owen J stated (at paras. 77-78): [T]he evidence is that as of July 31, 2010 the Appellant had paid no amount in respect of the principal amount of the Second Loan to BDC or to any other person for the benefit of 1207330. ...

. … It is clear that, in the files in this case, the principles enunciated in the Jarvis case were followed. ...

She also noted (at para. 63): Brown [2013 FCA 111] … determined that documents seized in a criminal search could be admitted into evidence on the appeal of an assessment. ...

As a result … the penalty is in fact higher than 50%. As was pointed out [in McLeod v. ...

Smith J found that CO2 Technologies was “a corporation controlled, directly or indirectly in any manner whatever” by a public corporation (CO2 Public) and, thus, was not a Canadian-controlled private corporation (CCPC) – even before getting to the one-sided terms of the “research agreement” between the two corporations. ...

. … It does not operate to give every non-resident a taxation year thereby allowing every non‑resident to bring themselves within the scope of the Act. ...

. … Given that the Federation became legally obligated to pay a “levy” for a year to CanLII once such levy and the corresponding levies on the provincial law societies, had been approved by its council, “the levy was paid by operation of law for the supply of the virtual library,” i.e., “[t]here was an obligation on the Federation to pay and payment was not discretionary as argued by the [Crown]” (para. 510. ...

The fourth (“JDF”) property was bought as a vacant lot in October 2009, he and his wife and children, during construction of a home thereon with the assistance of TSC, moved into the basement and then the main floor in August and November 2010, respectively – but the house was sold in June 2013 (with an October closing) due to financial pressure on the taxpayer resulting from a business downturn. ...

The Queen, 2020 TCC 116 (Informal Procedure), aff'd 2022 FCA 57-- summary under Recipient Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Recipient employees rather than employer were the recipients of health care services even where the employer paid the health care provider directly Westcoast reimbursed (through Manulife as its agent) employees who had incurred various health care services – including some which were GST/HST-taxable, namely, acupuncture, massage therapy, naturopathy and homeopathy services. ...

He and his spouse flew down to Las Vegas on a vacation, but he then rented a car so that he could drive down to Phoenix (accompanied by his spouse) so that he could attend to issues regarding the rental unit – then they flew directly from Phoenix back home (in Vancouver). ...