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In due course, a modem connection was established between the in-home office and the intervenor's law office. ...

For present purposes, it is sufficient to know that at the end of each of the 1993 and 1994 fiscal periods, the Appellants had invoiced the owners of their ongoing construction projects for amounts which, in the aggregate, exceeded the aggregate of the costs incurred and the profit recognized in connection with those projects up to those dates. ...

They read: Objects, power and capacity 7               It is the function of the corporation and it has the power and capacity to do the following: (a)            subject to the approval of the Lieutenant Governor in Council, engage in and carry on, inside and outside of British Columbia, the business of insurance and reinsurance in all its classes; (b)            subject to the approval of the Lieutenant Governor in Council, operate and administer plans of insurance, including automobile insurance, authorized under any other enactment; (c)            engage in and carry on the business of repairing insured property and of salvaging and disposing by public or private sale property insured and acquired under a contract by which the corporation may be liable as an insurer, or make agreements with other persons for those purposes; (d)            subject to the Medical Practitioners Act and the Hospital Act, engage in and carry on the business of providing medical and hospital services to a person insured under a contract by which the corporation may be liable as an insurer, or make agreements with other persons for those purposes; (e)            for its own use and benefit, acquire or expropriate, and hold or take options on land required for its business, conveyed, mortgaged or hypothecated to it by way of security, acquired as an investment, or conveyed to it in full or partial satisfaction for debts and judgments, and may dispose of the whole or part of the land; (f)             acquire some or all of the shares or business and property of an insurer, agent, adjuster or motor vehicle repairer, or make an agreement to carry on jointly a class of insurance with another insurer, inside or outside of British Columbia, and the Insurance Act and the Financial Institutions Act do not apply to the agreement; (g)            carry out any powers, duties and functions in relation to the Motor Vehicle Act or the Commercial Transport Act, or to any program of the government or of an agency of the government, that may be authorized under the Motor Vehicle Act, the Commercial Transport Act or another enactment respecting motor vehicles or vehicles, or that may be assumed by the corporation by agreement with the government or an agency of the government; (h)            receive, hold, manage and collect, for and on behalf of the government, (i)             revenue from fines in connection with violation tickets under the Offence Act, for contravention of enactments referred to in the regulations under that Act, including revenue from fines imposed by the Provincial Court for contraventions for which violation tickets have been issued; and (ii)            revenue from licence, permit and other fees under the Motor Vehicle Act, the Commercial Transport Act or another enactment respecting motor vehicles or vehicles; (i)             promote and improve highway safety.... ...

In this connection, the individual appellant asked the auditor to meet with Alain Brisebois, his accountant. ...

Reasons for Judgment Christie A.C.J.T.C. [1] This appeal is governed by the informal procedure prescribed under section 18.3001 and related provisions of the Tax Court of Canada Act. [2] Apart from the references to case law the Notice of Appeal reads: “TAKE NOTICE THAT SDC Sterling Development (hereinafter the ‘Appellant’) appeals to the Court from the Notice of Decision of the Minister of National Revenue dated December 19, 1995, in connection with the Goods and Services Tax Assessment No. 04BP0300830 dated May 1, 1995 under Part IX of the Excise Tax Act (‘ETA’), in respect of the period January 1, 1991 through January 31, 1995. ...

Indemnification: a) The Board shall indemnify and hold harmless the Physician from and against any injury (including death) to persons or loss of or damage to property which arises out of the act, default or negligence of the Board, employees, agents or assigns and which arises out of or relates to the performance of this agreement as well as from against all claims, demands, proceedings, damages, costs, charges and expenses whatsoever in relation thereto. b) The Physician shall indemnity and hold harmless the Board from and against any injury (including death) to persons or loss of or damage to property which arises out of the act, default or negligence of the Physician, or any person acting on his behalf or under his direction or control, as well as from against all claims, demands, proceedings, damages, costs, charges and expenses whatsoever in relation thereof. c) Each party agrees to indemnify the other party against all losses and costs (including reasonable legal fees) which the other party may incur by reasons of the indemnifying party's breach of any term, provision, covenant, warranty or representation contained in this agreement or in connection with the enforcement of this agreement or any provision of it. d) This indemnification shall survive the terms of this contract. ...

Similar Fact Evidence [3]              The first witness called by counsel for the Respondent was Lakhwinder Saran, who is unknown to the Appellant, who had no relationship of any nature with the Appellant and whose only connection (if it may be called that) to the Appellant is that Mr. ...

The Appellant testified that he did not receive this letter and, in connection with his objection, did provide documentation to the CRA through his accountant’s submission dated June 7, 2010 (Exhibit A-1). ...

Todd Flynn explained was a repayment in connection with the personal housing renovation project which he and his brother worked on. ...

It refers twice to the existence of a safe owned by him at her house, once in connection with an attempted break-in to the safe in 2010 long after he moved out. ...