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If Persepolis Inc. provided taxable supplies to 0781178 BC Ltd. with respect to the renovations, these taxable supplies would have to be taken into consideration in the calculation of the “net tax” to be remitted to the Minister for the Reporting Period. [31]         In the present case, Persepolis Inc. argues that it did not supply any goods or services to 0781178 BC Ltd. with respect to the renovations, except in connection with the 15% management fees it charged because it acted as Persepolis Inc.’s agent. ...

The Law [18]            Section 231.1 of the ITA reads as follows: Inspections Enquêtes 231.1 (1) An authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, (a) inspect, audit or examine the books and records of a taxpayer and any document of the taxpayer or of any other person that relates or may relate to the information that is or should be in the books or records of the taxpayer or to any amount payable by the taxpayer under this Act, and (b) examine property in an inventory of a taxpayer and any property or process of, or matter relating to, the taxpayer or any other person, an examination of which may assist the authorized person in determining the accuracy of the inventory of the taxpayer or in ascertaining the information that is or should be in the books or records of the taxpayer or any amount payable by the taxpayer under this Act, and for those purposes the authorized person may (c) subject to subsection 231.1(2), enter into any premises or place where any business is carried on, any property is kept, anything is done in connection with any business or any books or records are or should be kept, and (d) require the owner or manager of the property or business and any other person on the premises or place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner or manager to attend at the premises or place with the authorized person. 231.1 (1) Une personne autorisée peut, à tout moment raisonnable, pour l’application et l’exécution de la présente loi, à la fois: a) inspecter, vérifier ou examiner les livres et registres d’un contribuable ainsi que tous documents du contribuable ou d’une autre personne qui se rapportent ou peuvent se rapporter soit aux renseignements qui figurent dans les livres ou registres du contribuable ou qui devraient y figurer, soit à tout montant payable par le contribuable en vertu de la présente loi; b) examiner les biens à porter à l’inventaire d’un contribuable, ainsi que tout bien ou tout procédé du contribuable ou d’une autre personne ou toute matière concernant l’un ou l’autre dont l’examen peut aider la personne autorisée à établir l’exactitude de l’inventaire du contribuable ou à contrôler soit les renseignements qui figurent dans les livres ou registres du contribuable ou qui devraient y figurer, soit tout montant payable par le contribuable en vertu de la présente loi; à ces fins, la personne autorisée peut: c) sous réserve du paragraphe (2), pénétrer dans un lieu où est exploitée une entreprise, est gardé un bien, est faite une chose en rapport avec une entreprise ou sont tenus ou devraient l’être des livres ou registres; d) requérir le propriétaire, ou la personne ayant la gestion, du bien ou de l’entreprise ainsi que toute autre personne présente sur les lieux de lui fournir toute l’aide raisonnable et de répondre à toutes les questions pertinentes à l’application et l’exécution de la présente loi et, à cette fin, requérir le propriétaire, ou la personne ayant la gestion, de l’accompagner sur les lieux. […] […] Requirement to provide documents or information Production de documents ou fourniture de renseignements 231.2 (1) Notwithstanding any other provision of this Act, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of this Act (including the collection of any amount payable under this Act by any person), of a listed international agreement or, for greater certainty, of a tax treaty with another country, by notice served personally or by registered or certified mail, require that any person provide, within such reasonable time as is stipulated in the notice, (a) any information or additional information, including a return of income or a supplementary return; or (b) any document. 231.2 (1) Malgré les autres dispositions de la présente loi, le ministre peut, sous réserve du paragraphe (2) et, pour l’application ou l’exécution de la présente loi (y compris la perception d’un montant payable par une personne en vertu de la présente loi), d’un accord international désigné ou d’un traité fiscal conclu avec un autre pays, par avis signifié à personne ou envoyé par courrier recommandé ou certifié, exiger d’une personne, dans le délai raisonnable que précise l’avis: a) qu’elle fournisse tout renseignement ou tout renseignement supplémentaire, y compris une déclaration de revenu ou une déclaration supplémentaire; b) qu’elle produise des documents. […] […] Compliance Order Ordonnance 231.7 (1) On summary application by the Minister, a judge may, notwithstanding subsection 238(2), order a person to provide any access, assistance, information or document sought by the Minister under section 231.1 or 231.2 if the judge is satisfied that (a) the person was required under section 231.1 or 231.2 to provide the access, assistance, information or document and did not do so; and 231.7 (1) Sur demande sommaire du ministre, un juge peut, malgré le paragraphe 238(2), ordonner à une personne de fournir l’accès, l’aide, les renseignements ou les documents que le ministre cherche à obtenir en vertu des articles 231.1 ou 231.2 s’il est convaincu de ce qui suit: a) la personne n’a pas fourni l’accès, l’aide, les renseignements ou les documents bien qu’elle en soit tenue par les articles 231.1 ou 231.2; […] […] A.                 ...

The word “immediately” is defined in the 2004 Canadian Oxford Dictionary as meaning: “ 1 instantly, without pause or delay … 2 without intermediary; in direct connection or relation … 3 with no object, distance, time, etc. intervening” (The Canadian Oxford Dictionary, 2nd ed, sub verbo “immediately”). [28]   The grammatical and ordinary meaning of “immediately” does not support the Respondent’s position that the taxation year prior to the year of application is to be excluded from consideration of MNI in favour of an earlier taxation year, if a National Revenue or CRA document is not available for the taxation year prior to the year of application. ...

In this connection, I refer to the remarks made by Major J., when rendering the unanimous judgment of the Supreme Court in Mitsui & Co. ...

Ultimately, my primary reason for denying the Corporate Appellants’ motions would be the lack of connection that Mr. ...

(h)  personal or living expenses of the taxpayer, other than travel expenses incurred by the taxpayer while away from home in the course of carrying on the taxpayer's business; 248(1) Definitions “Personal or living expenses” includes (a)   the expenses of properties maintained by any person for the use or benefit of the taxpayer or any person connected with the taxpayer by blood relationship, marriage or common-law partnership or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit,... ...

Kassawat could render services to Telus, such as the cell phone, printers, Internet connection, etc. ...

It also does not apply to a claimant seeking financial compensation in connection with allegations of unlawful or wrongful acts by an employer [27] nor to protect the right to employment or a right to earn income [28]. ...

More importantly, the Court concluded that the directors in Canada “attended to business and legal affairs of the company which were required in connection with and were essential to the company’s business venture of owning and operating vessels.” [38]   It is clear that the Court in Bedford, was convinced on the basis of the evidence before it that the de jure directors residing in Canada exercised effective management and control and that there was no reason to derogate from the basic proposition that directors are deemed to assume that role. [39]   In the more recent UK decision of Wood v. ...

However, those costs must be reasonably and properly incurred, and “[a] mortgagee must be able to ascertain, assert and finally defend its right to legal fees in connection with the mortgage debt” (Chong at para 40). ...