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Bell and Miss Dragovan which are admissions and those parts that go to credibility so long as the provisions of the Evidence Act were complied with when the witness was in the box in connection with such parts ...

P-34.1 [9]           Subsection 165(1) [10]          The parties agreed during the hearing that none of the activities at issue related to a supply that may have been made in a province whose sales tax has been harmonized. [11]          Ibid. [12]          Ibid. [13]          Ibid. [14]          Ibid. [15]          “Business” is defined in subsection 123(1) to include a profession, calling, trade, manufacture or undertaking of any kind whatever whether the activity or undertaking is engaged in for profit and certain activities relating to the leasing of property. [16]          “Commercial activity” is also defined to include the making of a supply, other than an exempt supply, 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. [17]          Subject to the special rules in sections 143, 144 and 179, which are irrelevant for the purposes of this appeal. [18]          Other than a telecommunications service. [19]          This included the payment by Roberge of the inter‑jurisdictional fuel tax and inter‑jurisdictional sales tax. [20]          Fridman, G., Canadian Agency Law, LexisNexis Canada Inc., 2009. [21]          [1993] T.C.J. ...

Generally, a person who is experienced in business and financial matters is likely to be held to a higher standard than a person with no business acumen or experience whose presence on the board of directors reflects nothing more, for example, than a family connection. ...

Also, supplies where a user or connection fee is charged to an owner or occupant of a property connected to a water distribution system are subject to GST/HST unless the supplies are made on behalf of a municipality. ...

Warren, in connection with the consolidation of debts.   [10]          Clearly, Mrs. ...

" [9] However, I do not believe that it is this Court's role to compensate a party that believes, whether for legally correct or incorrect reasons, that he suffered damages due to the erroneous communication of information that was required in connection with the administration of the Act. ...

However, in a recent judgment this Court undertook to reject that approach, and I take the liberty of citing what I then wrote in this connection in the reasons submitted for the Court …   At that point, Marceau J. quoted paragraph 4 from his reasons in Légaré which is already set out above. ...

He has to date never been charged or accused of any criminal activity in connection with the funds and it was neither assumed nor alleged on assessing that the funds came from any illegal business. ...

They had no books of account of any kind, nor an organized system to record their expenses in connection with any of the activities that they would characterize as businesses. ...

(emphasis added)   [14]          “Commercial activity” is defined in section 123 of the Act as follows:   “ 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;   (emphasis added)   [15]          Since none of the sales of the three one acre parcels of land (following the subdivision of the Lower Sackville property) would have been exempt supplies, the sales of these parcels would have been part of the commercial activity of the Appellant. ...