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(iii) the value of any of the following goods and services, determined in the manner prescribed, that are supplied, directly or indirectly, by the purchaser of the goods free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods, apportioned to the imported goods in a reasonable manner and in accordance with generally accepted accounting principles: (A) materials, components, parts and other goods incorporated in the imported goods,... ...

The first is that the objector could not use art. 597 C.C.P. in the circumstances to object to the sale of the property: in connection with the sale, only art. 604 C.C.P. was available to it. [3]         Its second argument, which in my opinion has more weight, is that the deemed trust in s. 227 (4.1) of the Income Tax Act ("the Act") means that the seizure made must be affirmed so there can be a sale and the proceeds paid in priority up to the amount of the money owed by the judgment debtor. ...

  [7]                The Minister considered the request of RCI Trust for a section 116 certificate, and in that connection has asked for further information about the RCI Trust and the relevant transactions. ...

  [5]                The relevant paragraph of this provision reads as follows:   Deductions allowed 8. (1) In computing a taxpayer’s income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto … Clergy residence (c) where, in the year, the taxpayer   (i) is a member of the clergy or of a religious order or a regular minister of a religious denomination, and   (ii) is (A) in charge of a diocese, parish or congregation, (B) ministering to a diocese, parish or congregation, or (C) engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination,   the amount, not exceeding the taxpayer’s remuneration for the year from the office or employment, equal to (iii) the total of all amounts including amounts in respect of utilities, included in computing the taxpayer’s income for the year under section 6 in respect of the residence or other living accommodation occupied by the taxpayer in the course of, or because of, the taxpayer’s office or employment as such a member or minister so in charge of or ministering to a diocese, parish or congregation, or so engaged in such administrative service, or   (iv) rent and utilities paid by the taxpayer for the taxpayer’s principal place of residence (or other principal living accommodation), ordinarily occupied during the year by the taxpayer, or the fair rental value of such a residence (or other living accommodation), including utilities, owned by the taxpayer or the taxpayer’s spouse or common-law partner, not exceeding the lesser of (A) the greater of   (I) $1,000 multiplied by the number of months (to a maximum of ten) in the year, during which the taxpayer is a person described in subparagraphs (i) and (ii), and   (II) one-third of the taxpayer’s remuneration for the year from the office or employment, and (B) the amount, if any, by which       (I) the rent paid or the fair rental value of the residence or living accommodation, including utilities exceeds (II) the total of all amounts each of which is an amount deducted, in connection with the same accommodation or residence, in computing an individual’s income for the year from an office or employment or from a business (other than an amount deducted under this paragraph by the taxpayer), to the extent that the amount can reasonably be considered to relate to the period, or a portion of the period, in respect of which an amount is claimed by the taxpayer under this paragraph;   Éléments déductibles 8. (1) Sont déductibles dans le calcul du revenu d’un contribuable tiré, pour une année d’imposition, d’une charge ou d’un emploi ceux des éléments suivants qui se rapportent entièrement à cette source de revenus, ou la partie des éléments suivants qu’il est raisonnable de considérer comme s’y rapportant: […] Résidence des membres du clergé c) lorsque le contribuable, au cours de l’année: (i) d’une part, est membre du clergé ou d’un ordre religieux ou est ministre régulier d’une confession religieuse, (ii) d’autre part: (A) soit dessert un diocèse, une paroisse ou une congrégation, (B) soit a la charge d’un diocèse, d’une paroisse ou d’une congrégation, (C) soit s’occupe exclusivement et à plein temps du service administratif, du fait de sa nomination par un ordre religieux ou une confession religieuse, le montant, n’excédant pas sa rémunération pour l’année provenant de sa charge ou de son emploi, égal:   (iii) soit au total des montants, y compris les montants relatifs aux services publics, inclus dans le calcul de son revenu pour l’année en vertu de l’article 6 relativement à la résidence ou autre logement qu’il a occupé dans le cadre ou en raison de l’exercice de sa charge ou de son emploi, à titre de membre ou ministre qui ainsi dessert un diocèse, une paroisse ou une congrégation, a ainsi la charge d’un diocèse, d’une paroisse ou d’une congrégation ou est ainsi occupé à un service administratif, (iv) soit au loyer et aux services publics qu’il a payés pour son lieu principal de résidence (ou autre logement principal) qu’il a occupé habituellement au cours de l’année, ou à la juste valeur locative d’une telle résidence (ou autre logement) lui appartenant, ou appartenant à son époux ou conjoint de fait, jusqu’à concurrence du moins élevé des montants suivants:   (A) le plus élevé des montants suivants: (I) le produit de la multiplication de 1 000 $ par le nombre de mois de l’année (jusqu’à concurrence de dix) au cours desquels il est une personne visée aux sous-alinéas (i) et (ii), (II) le tiers de sa rémunération pour l’année provenant de sa charge ou de son emploi, (B) l’excédent éventuel du montant visé à la subdivision (I) sur le montant visé à la subdivision (II): (I) le loyer payé ou la juste valeur locative de la résidence ou du logement, y compris les services publics,   (II) le total des montants représentant chacun un montant déduit, au titre de la même résidence ou du même logement, dans le calcul du revenu d’un particulier pour l’année provenant d’une charge, d’un emploi ou d’une entreprise (sauf un montant déduit par le contribuable en application du présent alinéa), dans la mesure où il est raisonnable de considérer que le montant se rapporte à tout ou partie de la période pour laquelle le contribuable a déduit un montant en application du présent alinéa;       [6]                The ensuing debate was not unfamiliar to the judge. ...

The definition of “security” in subsection 224(1.3) is sufficiently broad to include the right of retention and setoff which the appellant had in connection with the tax debtor’s certificate of deposit. ...

Turner admitted that he had consulted Wallbridge & Associates during this period in connection with other disputes in which he was involved with the Government of Canada. ...

The notice was issued as a result of allegations of false statements made against the appellant in connection with an exportation or attempted exportation of goods contrary to subsection 95(1) and paragraphs 153(a) and (c) of the Act ...

., at paragraph 63, expressly rejected notions of "true connection", "effective control", "practical", and "logical" as arguments by which royalty payments in that case could constitute a condition of the sale for the purposes of paragraph 48(5)(a)(iv) of the Customs Act. ...

It seems to us that the Tribunal was only making the point that the goods in question were distinguishable from the examples given of aluminium structures because they were designed to be used in connection with, and were an essential component, of machinery, not that they were themselves machinery. ...

It was nine days late. [5]                 On December 29, 1999, counsel for the taxpayer wrote Crown counsel asking that she "get in touch with me as soon as possible in connection with the above matter". ...