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Sales made after the termination of the 36 months’ period are part of the operation after the 36 months’ period and are, in this connection, unrelated to the 36 months’ period. ...

No. 30, amended version (the Convention). [4] The appellant is a trustee of Canadian Trusts that have been the subject of 14 requests for information made by France in connection with audits of its tax services involving 11 French residents. ...

The purpose of subsection 96(1.1) is clearly not to determine how to calculate the income or loss of a retiring partner in connection with his assessment for a taxation year, taking into account the allowance resulting from the agreement n question, but simply to create a fiction which only applies for the purposes of subsection (1) and sections 101 and 103 of the Act.... ...

If I have misunderstood the respondent’s position, only one copy of the CTR need be included, with the second copy addressed in the manner described in connection with multiple copies of material in affidavit exhibits. [27] The appellant shall prepare the appeal book in accordance with the principles described in these reasons. ...

Whereas business goodwill was formerly considered to pertain to good name, reputation and connection principally with respect to customer relations, the concept has now taken on a broader meaning influenced by economic, accounting and valuation theories ... Without limiting the generality of the foregoing, the Assets include: (i)                   the Sites and Buildings; (ii)                 the Equipment; (iii)                the Land Rights; (iv)               the Current Assets; (v)                 the full benefit of the Contracts and all other contracts or commitments to which the Vendor or TransAlta Utilities Corporation or any of their affiliates is entitled in connection with the Business […] (vi)               the Warranties, if any; (vii)              the Permits; (viii)            computer software listed in Schedule 1.1(a); (ix)               the goodwill of the Business including, without limiting the generality of the foregoing, a.        ... It is the benefit and advantage of the good name, reputation, and connection of a business. ...

Accountants’ and auditors’ working papers include working papers created by or for an independent auditor or accountant in connection with an audit or review engagement, advice papers, and tax accrual working papers (including those that relate to reserves for current, future, potential or contingent tax liabilities). […] Although not routinely required, officials may request tax accrual working papers. [22]            Addressing first the issue of the compellability of the Issues Lists, the Federal Court judge summarily rejected the arguments put to him by the appellant. ... As well, the reference to “any document that relates or may relate” to information that can be found in the books or records kept under the Act necessarily comprises documents other than those that are required to be kept under the Act. [62]            As to the third test, the simple fact that access to BP Canada’s uncertain tax positions may allow taxable amounts to be identified provides a connection with the amounts payable by BP Canada under the Act. [63]            The appellant proposes a different reading. ... Records and books Livres de comptes et registres 230.(1)  Every person carrying on business and every person who is required, by or pursuant to this Act, to pay or collect taxes or other amounts shall keep records and books of account (including an annual inventory kept in prescribed manner) at the person’s place of business or residence in Canada or at such other place as may be designated by the Minister, in such form and containing such information as will enable the taxes payable under this Act or the taxes or other amounts that should have been deducted, withheld or collected to be determined 230.(1)  Quiconque exploite une entreprise et quiconque est obligé, par ou selon la présente loi, de payer ou de percevoir des impôts ou autres montants doit tenir des registres et des livres de comptes (y compris un inventaire annuel, selon les modalités réglementaires) à son lieu d’affaires ou de résidence au Canada ou à tout autre lieu que le ministre peut désigner, dans la forme et renfermant les renseignements qui permettent d’établir le montant des impôts payables en vertu de la présente loi, ou des impôts ou autres sommes qui auraient dû être déduites, retenues ou perçues. … […] 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, 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)  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, 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)  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, 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; and for those purposes the authorized person may à ces fins, la personne autorisée peut: (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 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)  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. 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, 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)  any information or additional information, including a return of income or a supplementary return; or a)  qu’elle fournisse tout renseignement ou tout renseignement supplémentaire, y compris une déclaration de revenu ou une déclaration supplémentaire; (b)  any document. b)  qu’elle produise des documents. ...

Together, these provisions are referred to as the place-of-supply rules. [2]                The appellant, Club Intrawest, “was created to facilitate the administration and operation of resort accommodations in connection with a vacation accommodation ownership plan (the Intrawest program)” (Amended Partial Agreed Statement of Facts and Issues (Agreed Statement) paragraph 4). ... Article 10.3 of the Master Declaration states that membership costs “shall include, but shall not be limited to”: (a)  The maintenance, repair, modification, alteration, redecoration or replacement of any Resort Accommodation; (b)  The maintenance, repair, modification, alteration, redecoration, replacement, and rental of the Equipment; (c)  Insurance coverage; (d) A capital contribution for reserves; (e)  Domestic services, including cleaning and maid service, the frequency of which shall be determined from time to time by the Board, furnished to or on behalf of Members; (f)  Assessments levied against Resort Accommodations by a Project or association for a Project; and (g)  Any other costs incurred by the Club in connection with the maintenance, repair, replacement, restoration, redecoration, improvement, operation, and administration of the Resort Accommodations, or in connection with the operation or administration of the Club, which are directly attributable to the commitment of one (1) or more Resort Accommodations in accordance with the provisions [of the Master Declaration]. [12]            To calculate the annual resort fee, the appellant divides the budgeted membership costs for a particular year by the total number of issued resort points in order to establish the per point rate for a calendar year. ...

Bedford, 2013 SCC 72, [2013] 3 S.C.R. 1101 [Bedford] that, for section 7 of the Charter to be engaged, only a “sufficient causal connection” needs to be shown between the state-caused effect and the prejudice allegedly suffered. ... This case is thus dispositive. [48]   As in the case of Revell, I would be inclined, were it not for the decision of Medovarski, to conclude that the impugned state action in the present case does have a serious enough effect on the appellant’s psychological integrity to engage his security interests under section 7. [49]   The evidence on record shows that the appellant has lived in Canada for fifty years, that he is not fluent in Italian, and that he has essentially no connection to medical or social supports in Italy (Appeal Book at pp. 53, 338). ... The idea that the right to freedom of association in section 2(d) of the Charter should be interpreted in light of international protections that bear no connection to that right is without merit. ...

In this connection it is important to recognize that sex differs significantly from the other enumerated grounds. ... Likewise, the next step, which requires the Court to be satisfied that there is a rational connection between the impugned provision and the legislative objective, presents little difficulty. ... In this connection, these and any other possible consequences can be taken into account by the respondent in reassessment. ...

It is a special provision prescribing the method to be employed in taxing the income of life insurance corporations, and is no different than, for example, section 69 of the Act which prescribes special provisions for the taxation of the income of investment companies; (4) the Act incorporating the appellant company at clause 6, authorized the appellant to be in the life insurance business; and the name granted in this Act by Parliament to the appellant, namely, British Pacific Life Insurance Company is some evidence of Parliament's intent; (5) the Certificate of Registry under the Canadian and British Insurance Companies Act, Statutes of Canada 1952, chapter 31, authorized the appellant to engage in the life insurance business; and Part IV of that Act applies to this appellant; (6) section 30 of the Income Tax Act is not an escape from taxation but merely a type of deferment, (See in this connection section 84 of the Canadian and British Insurance Companies Act.); (7) neither in section 30 nor in any other section of the Income Tax Act is there a definition of “a life insurance corporation”; (8) no regulations have been passed pursuant to the enabling provisions of section 117(b) of the Act “prescribing the evidence required to establish facts relevant to assessments under this Act” and the facts alleged and proved therefore are no guide as to what should be considered in coming to a conclusion as to what are the necessary constituent elements of a business of a corporation to qualify it as a “life insurance corporation” within the meaning of section 30 of the Act; (9) if Parliament had meant to qualify section 30 of the Act with either the word “sole” or “exclusive” or the word “predominant” or with equivalent words in relation to the business of a “life insurance corporation”, or to have it apply only to the life insurance part of the whole business of such a corporation as the appellant, it would have said so, as it did, for example, in section 13, section 83A(2), section 83A(3), section 83A(3a), section 83A(3b) and section 83A(3c) of the Income Tax Act; and finally (10) it is not the function of the Court to add words in interpreting the words of a statute. In this connection, the words of Lord Simonds in Magor and St. Mellons Rural District Council v. ...