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. … While use, benefit and enjoyment arising from the shares were exclusively reserved for the Annuitant, the trust and related RRSP plan documents bifurcated the other incidents of ownership and delivered possession, title and management of that very property to Olympia, as trustee. ...

The Queen, 2014 DTC 1161 [at at 3528], 2014 TCC 192-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence parol evidence rule not applying to surrounding evidence/press releases admitted The taxpayer advanced evidence to demonstrate that the proper characterization of a payment received by it from the Ontario government was compensation for the destruction of its business – notwithstanding that the agreement with the government provided for a taxpayer sale of land (which the extrinsic evidence showed had become worthless). ...

She held the investments through TD Waterhouse, and it was reasonable to assume that she had received from TD Waterhouse all the resulting tax slips (T3 & T5). ...

She noted that convictions based on plea bargains are not dispositive in civil proceedings, but are rather prima facie proof (paras. 31, 35), and that there was insufficient identity of issues between the current and prior proceedings – for example, the agreed facts did not deal with Grant's tax matters or the corporation's GST appeal. ...

Gitman") and his two sisters inherited equal interests in a number of rental properties and a business, which they held in a " de facto partnership. ...

In finding that this lease represented a supply of the system for consideration other than nominal consideration (so that there was a change of use under ss. 209(2) and 199(3) entitling the appellant to recover the basic tax content of this asset), C Miller J noted that if he accepted the appellant's position that "nominal is trifling or such an amount that it is immaterial whether or not it is paid, the answer is self-evident – several million dollars are not nominal [and] there is no evidence that [the lessee] ever intended not to pay the property taxes" (para. 55), and went on to state (at para. 56) that even "interpreting ‘nominal' on a relative basis, that payment of the property taxes…is not nominal. ...

Furthermore, no designation to compute the benefit based on ½ the standby charge had been made in the relevant years as required in s. 6(1)(k). ...

See also summaries under s. 6(1)(k) and General Concepts – Estoppel. ...

II, s. 1 – home care services. ...

. … [T]he noscitur a sociis rule is inapplicable in this case because it is normally applied when interpreting terms in a list: R. v. ...