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The hours do not seem unwarranted. [13]         Both Parties recognize the Rules leave me with discretion even in applying them in connection with substantial indemnity costs arising due to a settlement offer. ... While I did find, in the alternative, some elements of sham in connection with the Metropac loan, I did not accept the broad reach of sham argued for by the Respondent. ...

To this end, the City could grant subsidies to any person or organization involved in these activities to enable the City to meet the needs of its residents in accordance with the Charter of the Ville de Québec. [3] [20]         The Respondent submits that the two agreements entered into by the Appellant and the City of Québec established a direct connection between the subsidy and the University’s obligations to the City. [21]         In this regard, the Respondent submits that this supply is deemed to be a supply of real property under subsection 136(1) of the ETA. [22]         In the alternative, the respondent adds that, under Section 25 of Part VI of Schedule V of the ETA, if the Court were to conclude that the subsidy was granted for consideration, that supply was not exempt because it was primarily used in the course of the Appellant’s commercial activities. ... Qualification of the supply [66]         To qualify the supply, the Court must first look at the following definitions of subsection 123(1) of the ETA: commercial activity of a person means (a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person, (b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. […] exempt supply means a supply included in Schedule V. taxable supply means a supply that is made in the course of a commercial activity. [67]         In this case, we are dealing with a public sector body, as defined in subsection 123(1) of the ETA: public service body means a non­profit organization, a charity, a municipality, a school authority, a hospital authority, a public college or a university. public sector body means a government or a public service body. [68]         It is therefore necessary to refer to Part VI of Schedule V of the ETA and in particular to Sections 2 and 25 to determine which supplies are exempt with respect to public sector bodies. [69]         In addition, to qualify the supply, it is also necessary to look at the following definitions of subsection 123(1) of the ETA: personal property means property that is not real property. […] real property includes (a) in respect of property in the Province of Quebec, immovable property and every lease thereof, (b) in respect of property in any other place in Canada, messuages, lands and tenements of every nature and description and every estate or interest in real property, whether legal or equitable, and (c) a mobile home, a floating home and any leasehold or proprietary interest therein. [70]         Subsection 136(1) of the ETA defines the right to use real property as a supply of real property, and the same principle applies to the right to use tangible personal property: 136 (1) For the purposes of this Part, a supply, by way of lease, licence or similar arrangement, of the use or right to use real property or tangible personal property shall be deemed to be a supply of real property or tangible personal property, as the case may be. [71]         Section 2 of Part VI of Schedule V of the ETA provides that a supply made by a public institution of any personal property or a service is an exempt supply, notwithstanding the exceptions listed in this section. [72]         Thus, the issue is whether the University’s supply is a supply of personal property, services or real property. [73]         In this case, the agreements clearly refer to a right of access to PEPS facilities and real property. ...

Dow indemnified Sun Life against any damage, liability and expenses which resulted from claims or lawsuits brought against Sun Life in connection with the Plan or the ASO Contract; c)      Clause 10: Sun Life opened a bank account in its name which was used solely in connection with the Plan and the ASO Contract. ...

There are potentially a number of factual elements – the purpose of the payments, the business carried on by CIBC, the factual connection or absence of a factual connection between the two – that might have been the subject of factual assumptions made by the Minister in reaching the conclusion that the income earning purpose in paragraph 18(1)(a) was not met. ...

Sandberg had the connections and skills necessary to conduct this work, especially in convincing the band leadership to cooperate ... However, he backtracked from this when he was shown a statement that he signed in connection with bankruptcy proceedings in September 2005 which did not list any income from Frontier ...

(i) of the chairperson of the Board, where no public hearing is held by the Board in connection with the application for the licence, or (ii) of the Minister, where a public hearing is held by the Board in connection with the application for the licence. 6) La délivrance est subordonnée à l'agrément_: a) dans le cas d'un permis de type A, du ministre; b) dans le cas d'un permis de type B, du président de l'Office si la demande ne fait pas l'objet d'une audience publique par l'Office ou du ministre dans le cas contraire. [...] [13]            Subsection 56(1) of the Nunavut Act provides that certain licences issued by the NWB are subject to the approval of the Minister: 56. (1) The issuance, amendment, renewal and cancellation of a type A licence and, if a public hearing is held, a type B licence are subject to the approval of the Minister. 56. (1) Sont subordonnés à l'agrément du ministre la délivrance, le renouvellement, la modification et l'annulation d'un permis de type A et, dans les cas où une enquête publique est tenue, de type B. [14]            The question is whether, in the interim period, after the creation of the NWB and before the coming into force of the Nunavut Waters Act, the provisions of the Agreement operate to remove the requirement for Ministerial approval. [15]            With respect to this question, the Applicant's submissions can be grouped into the following broad areas of concern:            1.         ...

The Agreement included as Schedule "A" a written declaration of trust in connection with the Account. ... The Defendant had no fiduciary obligation to the Council in connection with the Agreement other than an obligation to operate the Account as agreed. ...

What is the logic of allowing the person with the more tenuous connection with Canada to take advantage of a relieving provision while denying it to someone with a more solid connection with this country? ...

At the same time, the Plaintiff and his counsel agree to abide by any confidentiality order that might be issued by this Court in connection with the disclosure of the requested information and that such compliance would include non-disclosure of the taxpayer's identity to the Plaintiff, personally. [19]      As for the arguments against disclosure on the basis of section 241(3) of the Act, the Plaintiff submits that this action falls squarely within the exception recognized in section 241(3)(b), being a proceeding for the administration and enforcement of the Act. ... This situation is contemplated by rule 152 of the Rules. [23]      The Defendants' argument on a putative change in position by the Plaintiff, is rejected. [24]      As for the second ground of objection, that is the statutory and common law protection against disclosure of confidential taxpayer information, these arguments rest on the question whether this action relates to the "administration and enforcement of the Act" as these words are used in section 241(3)(b) of the Act. [25]      Section 241 of the Income Tax Act provides as follows: 241. (1) Except as authorized by this section, no official shall (a) knowingly provide, or knowingly allow to be provided, to any person any taxpayer information; (b) knowingly allow any person to have access to any taxpayer information; or (c) knowingly use any taxpayer information otherwise than in the course of the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or for the purpose for which it was provided under this section. (2) Notwithstanding any other Act of Parliament or other law, no official shall be required, in connection with any legal proceedings, to give or produce evidence relating to any taxpayer information. (3) Subsections 241(1) and 241(2) do not apply in respect of (a)      criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or (b)      any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan, the Unemployment Insurance Act or the Employment Insurance Act or any other Act of Parliament or law of a province that provides for the imposition or collection of a tax or duty. 241. (1) Sauf autorisation prévue au présent article, il est interdit à un fonctionnaire: a) de fournir sciemment à quiconque un renseignement confidentiel ou d'en permettre sciemment la prestation; b) de permettre sciemment à quiconque d'avoir accès à un renseignement confidentiel; c) d'utiliser sciemment un renseignement confidentiel en dehors du cadre de l'application ou de l'exécution de la présente loi, du Régime de pensions du Canada, de la Loi sur l'assurance-chômage ou de la Loi sur l'assurance-emploi, ou à une autre fin que celle pour laquelle il a été fourni en application du présent article. (2) Malgré toute autre loi ou règle de droit, nul fonctionnaire ne peut être requis, dans le cadre d'une procédure judiciaire, de témoigner, ou de produire quoi que ce soit, relativement à un renseignement confidentiel. (3) Les paragraphes (1) et (2) ne s'appliquent: a) ni aux poursuites criminelles, sur déclaration de culpabilité par procédure sommaire ou sur acte d'accusation, engagées par le dépôt d'une dénonciation ou d'un acte d'accusation, en vertu d'une loi fédérale; b) ni aux procédures judiciaires ayant trait à l'application ou à l'exécution de la présente loi, du Régime de pensions du Canada, de la Loi sur l'assurance-chômage ou de la Loi sur l'assurance-emploi ou de toute autre loi fédérale ou provinciale qui prévoit l'imposition ou la perception d'un impôt, d'une taxe ou d'un droit. [26]      For present purposes, sections 241(3)(b) is the critical section. ...

The tugs range from 39 to 142 ft. in length, and from 440 to 5,750 in horsepower and carry from 2 to 9 crew-members. [4]                               From January 1988 to December 1988, which is the relevant time period, the plaintiff purchased diesel fuel in Canada in connection with its business ... It was not our intention to eliminate it in connection with diesel fuel used for transportation.... ...