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For example, the definition of "personal or living expenses" in subsection 248(1) of the Act is based on the distinction between (a) the expenses of "properties maintained by any person for the use or benefit of the taxpayer", and (b) the expenses of properties "maintained in connection with a business carried on for profit or with a reasonable expectation of profit". 51.       ... In the Appellants' submission, their donated prints fall into the category of personal-use property because they were not acquired or used for any commercial, business or income-producing purpose, or in connection with any business or adventure in the nature of trade. ...

For example, the definition of "personal or living expenses" in subsection 248(1) of the Act is based on the distinction between (a) the expenses of "properties maintained by any person for the use or benefit of the taxpayer", and (b) the expenses of properties "maintained in connection with a business carried on for profit or with a reasonable expectation of profit". 51.       ... In the Appellants' submission, their donated prints fall into the category of personal-use property because they were not acquired or used for any commercial, business or income-producing purpose, or in connection with any business or adventure in the nature of trade. ...

This is not a description of extensive business activity in connection with any one particular convertible hedge. ... The Appellants referred to the following evidence to support the position there is no partnership: (i)       the Appellants never intended to be partners; (ii)       they never shared profits; (iii)      the documents, specifically the account-opening forms, denied partnership; and (iv)      third parties such as brokers did not consider the Appellants as carrying on a partnership. [139] In connection with the guarantees, the Appellants' position is that they were a means of financing only, and would have to be recharacterized as redundant if I am to find a partnership existed. [140] Finally, on the partnership issue, the Appellants had to deal with the Schultz and Carter decisions. ...

If there is a scheme involving a tax on a provincial resource upon its exportation in a commercial transaction, the connection of that tax with the pursuit and attempted realization of a national energy policy surely takes the matter in issue here beyond the characterization “by that fact alone”. ... What is challenged is any association of a tax with the regulated export of natural gas or, to put it another way, a rejection of any connection between the tax and the licence. ...

Nor does the Act subject the Crown to provincial legislation or municipal by-laws governing taxes or property taxes (MPA 2010 at paras 12 to 24). [25] The Crown Corporation Payments Regulations, SOR/81-1030 [CCPR], adapt the PILT scheme for the Crown corporations and other federal bodies enumerated in Schedule III to the PILT Act (Crown corporations), to which the OPMC belongs given its connection to the Canada Lands Company. [26] Sections 5 and 6 of the CCPR state that Crown corporations pay PILTs in respect of any property that would be federal property if it were under the management, charge and direction of a federal minister. ... They are in fact commercial operations without any connection to the surrounding nature, namely, the wooded areas and the river. ...

A “supplier” in respect of a supply is the person making the supply. [160] [231] “Property” means any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money. [161] [232] “Service” means anything other than property, money and anything that is supplied to an employer by a person who is or agrees to become an employee of the employer in the course of or in relation to the office or employment of that person. [162] As a result of the last exception, an employer is not required to pay tax on consideration paid to an individual for services as an employee. [233] A “commercial activity” of a person is (a) a “business” carried on by the person, except to the extent to which the business involves the making of exempt supplies [163] by the person, (b) an adventure or concern of the person in the nature of trade (an “ANT”), 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. [164] [234] If the business is carried on by, or the ANT is engaged in by, an individual, a personal trust or a partnership of individuals, then the business must be carried on and the ANT must be engaged in with a reasonable expectation of profit. [165] [235] A “business” includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement, but does not include an office or employment. [166] [236] The Agencies provided a supply to the Appellant that comprised soliciting and directing TWs to the Appellant and paying the TWs for the services provided by those TWs to the Appellant. ... “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;... ...

" These two subsections are mere exceptions to the exclusive power of taxation conferred on the Dominion Parliament by section 91, subsection 3, and must be read in connection with this last subsection, as if it was in the following terms, viz.: "‘It shall be lawful for the Queen, by and with the advice and consent of the Senate and House of Commons, to make laws for the peace, order and good government of Canada, in relation to all matters not coming within the classes of subjects by this Act assigned exclusively to the legislatures of the Provinces; and for greater certainty, but not so as to restrict the generality of the foregoing terms of this section, it is hereby declared that (notwithstanding anything in this Act), the exclusive legislative authority of the Parliament of Canada extends (3). ... But there is no necessary connection between them. A business may be licensed and yet not taxed, or it may be taxed and yet not licensed.’’ ...

This may call into question the purported connection between the deals that are the subject of Exhibits A‑57 to A‑62 and Mr. ... I am of the view that the chronological connection between those deals and the Trades, which were made in 2011 and 2012, was rather tenuous, at best. [137] Furthermore, the deals that are described in Exhibits A‑57 to A‑62 were proposed or entered into by Signalta or a subsidiary or affiliate thereof, and related to oil, gas or electric power. ...

Grenon in connection with these transactions, relying on various grounds, including GAAR, but not relying on subsection 146(10) to include the acquisition date value of the income fund units in his income. [62] Part I reassessments were issued to Mr. ... Grenon in connection with their participation in that reorganization and their subsequent payment of capital dividends exceeding $110 million. ...

However, the scope of the federal power is defined by the nature of the national concern itself and only aspects with a sufficient connection to the underlying inherent national concern will fall within the scope of the federal power.                     ... Second, the effects of climate change do not have a direct connection to the source of GHG emissions. ... Only aspects with a sufficient connection to the underlying inherent national concern will fall within the scope of the federal power. ...