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Here, although Veracel was the larger corporation, essentially all its assets were the subscription-receipt cash proceeds – and “There was no scenario under which Veracel would have been allowed to retain the money…” (para. 53). ...

By conceding that the interest expenses paid in respect of the loans taken out to finance expenses totalling $62,280... the respondent recognized … that the appellant carried on a business during that period and that the expenses totalling $62,280 had been incurred in relation to his commercial activities. ...

Although it was unnecessary to decide on the further ground for revocation that Many Mansions was engaging in activities inconsistent with its registered object (of “advanc[ing] and teach[ing] the religious tenets, doctrines, observances and culture associated with the Christian faith”), Laskin JA nonetheless stated (at para. 6): Many Mansions submits that judgments on matters of religious doctrine or theology have no place in government …. ...

If the alleged fault of the respondents rested solely on the erroneous collection of taxes on products sold, it could be concluded that the recourse sought attempted to circumvent the ETA and STA …. ...

She concluded (at para. 73): [T]he breach justifies the lesser sanction of the Suspension especially since there has been repeated non‑compliance involving receipts for expense amounts for activities outside Canada, it could only account for half of such expenses and the production of documentation and such receipts were not timely and the fact remains that PLM has still not produced all such receipts … ...

She concluded (at para. 73): [T]he breach justifies the lesser sanction of the Suspension especially since there has been repeated non‑compliance involving receipts for expense amounts for activities outside Canada, it could only account for half of such expenses and the production of documentation and such receipts were not timely and the fact remains that PLM has still not produced all such receipts …. ...

A customer pays for parking in a car park of the appellant (NCP) by going to the ticket machine which, on its tariff board, displays a price for one hour of £1.40 – but also states that change is not given but overpayments are accepted. ...

He noted that not respecting the void character under the Civil Code of a partnership contract for carrying out an illegal activity would have the “absurd consequence” that, on the one hand, the taxpayer would be held liable for the entirely of the uncollected GST of the unlawful activity, whereas, on the other hand, “given the illegality of those activities, the taxpayer would not have any recourse … to reclaiming, from the co-debtors, their respective portion of the total debt before a civil court” (para. 37). ...

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. ...

. … In sum, I am of the view that the debt claim bequeathed to the Taxpayer was transferred to her on November, 12, 2008, being the date of death of Mr. ...