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Le Producteur a produit une émission de télévision sur des rubans magnétoscopiques intitulée «XXXXXXXXXX » (la «Production») pour un budget total de XXXXXXXXXX $. 2. ... XXXXXXXXXX Si le montant de XXXXXXXXXX $ provient du programme de droit de diffusion XXXXXXXXXX, nous sommes d’avis que ce montant sera un revenu d’entreprise pour le Producteur et ce montant ne constituera pas un montant d’aide pour les fins de l’article 125.4 de la Loi. ... La Cour fédérale s’exprime, à la page 5251, comme suit: «Il ressort de ceci que, jusqu'au moment où la décision de la Cour d'appel fut rendue dans Coopers & Lybrand, supra, il était permis de croire qu'une transaction en vertu de laquelle des biens manufacturés étaient "vendus" de façon incidente dans le cadre d'un contrat de louage d'ouvrage donnait ouverture au bénéfice de la disposition. ...

Section 34 states, in part: “(1) Foreign tax credit — A corporation that is resident in Canada throughout a taxation year and has foreign investment income for the year may, in computing its tax payable under this Division for the year, deduct a foreign tax credit equal to the lesser of, (a) the amount calculated under subsection (2) for the year; and (b) the amount calculated under subsection (3) for the year. (2) Same — For the purposes of clause (1)(a), the amount is determined by multiplying the corporation's Ontario domestic factor for the taxation year by the amount, if any, by which “A” exceeds “B” where, “A” is the portion of the non-business-income tax paid for the year by the corporation to the government of a country other than Canada that relates to foreign investment income of the corporation for the year that is not from a share of the capital stock of a foreign affiliate of the corporation, and “B” is the amount deductible by the corporation in respect of the foreign investment income for the year under subsection 126(1) of the Federal Act.” ... In the application of section 40 of the Act …, the income or profits tax paid by a corporation to a jurisdiction outside Canada for a taxation year, … shall include an amount of tax that would have been payable by the corporation to that jurisdiction or government but for an exemption from, or reduction of, tax granted for that taxation year if the amount is deemed under one of the following income tax agreements or conventions to have been tax payable or paid for the taxation year by the corporation to that jurisdiction or government: [List of applicable tax agreements or conventions of which the Brazil Treaty is not one.]” ...

., a "Home") and receive a XXXXXXXXXX % discount on the purchase of installed home upgrades. ... We understand that all employees in XXXXXXXXXX are offered a XXXXXXXXXX % discount on the purchase of installed upgrades on a new Home and the discount does not permit an employee to purchase the installed upgrades for less than the XXXXXXXXXX cost. ... For example, some purchasers may be offered a XXXXXXXXXX % discount for 1 upgrade, a XXXXXXXXXX % discount for 2 upgrades and others a free finished basement. ...

Pour que ce matériel puisse être inclus dans les catégories spéciales pour la DPA, il doit être neuf, doit avoir été reconnu par le ministre de l'Environnement comme du matériel servant principalement à prévenir, à réduire ou à éliminer la pollution. (...) (...) ... La catégorie 8 de l'Annexe II du Règlement de l'impôt sur le revenu (ci-après la "catégorie 8") mentionne ce qui suit: Les biens non compris dans la catégorie 1, 2, 7, 9, 11 ou 30 qui sont constitués par: i) une immobilisation matérielle qui n'est pas comprise dans une autre catégorie de la présente annexe à l'exception (...) 8. ... Le Ministre estime entr'autre que les biens suivants font partie de la catégorie 8 en vertu de l'alinéa i): (...) o) un réservoir conçu pour l'emmagasinage des produits liquides de tous genres (autres que des réservoirs d'eau et d'huile, qui font partie de la catégorie 6e)). ...

Les associés de la première société de personnes ne s'étaient pas prévalus du choix au paragraphe 249.1(4) de la Loi de l'impôt sur le revenu (ci-après la " Loi ") afin d'utiliser la méthode alternative en ce qui concerne cette entreprise. ... Lorsqu'un associé quitte une société de personnes pour en intégrer une autre, le paragraphe 34.2(3) de la Loi à l'égard du sens du terme " entreprise " ne s'applique pas pour les fins des articles 34.1 (méthode alternative) et 249.1 de la Loi. ...

If a validator’s behaviour is disruptive to the blockchain protocol and its community, the crypto-assets held at stake may be “slashed” – that is, destroyed or taken away by the protocol. ... It is assumed that the Platform is at all relevant times compliant with the requirements of the Canadian Securities Administrators (“CSA”), including those set out in CSA Staff Notice 21-332, Crypto Asset Trading Platforms: Pre-Registration Undertakings – Changes to Enhance Canadian Investor Protection, dated February 22, 2023 which requires, inter alia, that crypto-assets deposited with a Platform are held separately from the Platform’s own assets and in trust for each respective investor. 2. ... It should be noted that variations in a platform’s Terms of Service – and accordingly, the resulting legal relationships between the platform and its users – may result in different conclusions than in the situation described above. ...

For example in subparagraph 149(1.2)(a)(ii), it states "a person who is Her Majesty in right of Canada or a province or a municipality or corporation" and in paragraph 149(1.1)(b), it states "one or more other persons (other than Her Majesty in right of Canada or a province, a municipality in Canada …" Therefore, a person would include Her Majesty in right of a province and a reference to Her Majesty in right of a province would be a reference to the provincial government including a ministry of that government. ...

27 May 2011 Internal T.I. 2011-0399451I7- Operation of the Normal Reassessment Period Unedited CRA Tags s. 152(3.1) & (4) Principal Issues: Whether an assessment under subsection 152(7) for the 1996 to 1998 taxation years is statute-barred? ...

25 January 2012 Internal T.I. 2011-0422741I7- Exception to Transfer of Property Assessment Unedited CRA Tags s. 160(1) & (4) Principal Issues: What is the scope of the separation agreement contained in subsection 160(4). ...

1 February 2012 Internal T.I. 2011-0422581I7- Withholding of Refunds Where Outstanding Returns Unedited CRA Tags ss.128(2)(d), 150(1)(d) & (1.1), 164(2.01) Principal Issues: Whether the prohibition on issuing refunds under subsection 164(2.01) applies to a bankrupt's trustee in bankruptcy. ...