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Nor is it necessary to deal with the arguments of the Crown that the degree of relevance associated with the requested information is so marginal that it would not justify the extraordinary effort it would require for the Crown to assemble and present it, or that section 241 of the Income Tax Act obliges the Crown to keep the information confidential despite Smithkline's entitlement to pre-trial discovery. [35]            Prior to the commencement of the examination for discovery, Smithkline must have been aware of the theoretical connection between subsection 69(2) of the Income Tax Act and the many factual problems that may arise when trying to compare enterprises and their transactions. ...

Foote’s accounts’ positions in connection with each conversation with Mr.  ...

The concept of a business is defined in section 123 of the ETA: "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. [59]         A commercial activity is defined as follows in section 123 of the ETA: 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. [60]         The law is well settled: the illegal sale of drugs constitutes a commercial activity and that the resulting cannabis supplies are considered to be taxable supplies for GST purposes. ...

Since this prosthesis/appliance is assembled and installed in the dental chair at the dental clinic in connection with other diagnostic services, the installation of an appliance is an “institutional health care service”, as defined in paragraph (b) of section 1 of Schedule V, Part II. ...

No. 461, [2001] CanLII 14356. [20]            Although in his opinion, the conditions for piercing the corporate veil were not met, the appellant further argued that his connection with his brother, Mario Laquerre, resulted in the creation of a partnership under article 2186 of the CCQ. ...

Rather, because it arose in connection with the fraudulent filing he seeks relief for interest arrears on that basis. [30]            Secondly, although Ms. ...

Powers of court (3)  In connection with an application under this section, the court may make any interim or final order it thinks fit including, without limiting the generality of the foregoing, (a)  an order restraining the conduct complained of; (b)  an order appointing a receiver or receiver-manager; (c)  an order to regulate a corporation’s affairs by amending the articles or by-laws or creating or amending a unanimous shareholder agreement; (d)  an order directing an issue or exchange of securities; (e)  an order appointing directors in place of or in addition to all or any of the directors then in office; (f)  an order directing a corporation, subject to subsection (6), or any other person, to purchase securities of a security holder; (g)  an order directing a corporation, subject to subsection (6), or any other person, to pay a security holder any part of the monies that the security holder paid for securities; (h)  an order varying or setting aside a transaction or contract to which a corporation is a party and compensating the corporation or any other party to the transaction or contract; (i)  an order requiring a corporation, within a time specified by the court, to produce to the court or an interested person financial statements in the form required by section 155 or an accounting in such other form as the court may determine; (j)  an order compensating an aggrieved person; (k)  an order directing rectification of the registers or other records of a corporation under section 243; (l)  an order liquidating and dissolving the corporation; (m)  an order directing an investigation under Part XIX to be made; and (n)  an order requiring the trial of any issue. ...

Artist shall comply with all directions, requests, rules and regulations of Producer in connection with Artist’s services hereunder, and shall perform such services in a diligent manner. 2.   ...

Certain services are provided by WMI to CIBC in connection with CIBC’s activities carried on at its non-resident branches. [2]   Within reporting periods ending in 2008 through 2013, WMI claimed input tax credits (“ITCs”) on expenses allocable to services (the “exported services”) supplied by WMI to CIBC relating to activities carried on at CIBC’s non-resident branches. ...

This subsection provides that: 211.91(1) Every corporation shall pay a tax under this Part in respect of each month (other than January) in a calendar year equal to the amount determined by the formula 211.91(1) Toute société doit payer en vertu de la présente partie pour chaque mois, sauf janvier, d’une année civile un impôt égal au résultat du calcul suivant: (A + B/2- C- D/2) × (E/12 + F/10) (A + B/2- C- D/2) × (E/12 + F/10) Where où: A   is the total of all amounts each of which is an amount that the corporation purported to renounce in the year under subsection 66(12.6) or 66(12.601) because of the application of subsection 66(12.66) (other than an amount purported to be renounced in respect of expenses incurred or to be incurred in connection with production or potential production in a province where a tax, similar to the tax provided under this Part, is payable by the corporation under the laws of the province as a consequence of the failure to incur the expenses that were purported to be renounced); A   représente le total des montants représentant chacun un montant auquel elle a censément renoncé au cours de l’année en vertu des paragraphes 66(12.6) ou (12.601) par l’effet du paragraphe 66(12.66), à l’exception d’un montant auquel il a censément été renoncé au titre de frais engagés ou à engager relativement à la production réelle ou éventuelle dans une province où un impôt, semblable à celui prévu par la présente partie, est payable par la société aux termes des lois provinciales par suite du défaut d’engager les frais auxquels il a censément été renoncé; B   is the total of all amounts each of which is an amount that the corporation purported to renounce in the year under subsection 66(12.6) or 66(12.601) because of the application of subsection 66(12.66) and that is not included in the value of A; B   le total des montants représentant chacun un montant auquel elle a censément renoncé au cours de l’année en vertu des paragraphes 66(12.6) ou (12.601) par l’effet du paragraphe 66(12.66) et qui n’est pas inclus dans la valeur de l’élément A; C   is the total of all expenses described in paragraph 66(12.66)(b) that are C   le total des frais visés à l’alinéa 66(12.66)b) qui, à la fois: (a) made or incurred by the end of the month by the corporation, and a) sont engagés ou effectués par la société au plus tard à la fin du mois, (b) in respect of the purported renunciations in respect of which an amount is included in the value of A; b) se rapportent aux renonciations censément effectuées et relativement auxquelles un montant est inclus dans la valeur de l’élément A; D   is the total of all expenses described in paragraph 66(12.66)(b) that are D   le total des frais visés à l’alinéa 66(12.66)b) qui, à la fois: (a) made or incurred by the end of the month by the corporation, and a) sont engagés ou effectués par la société au plus tard à la fin du mois, (b) in respect of the purported renunciations in respect of which an amount is included in the value of B; b) se rapportent aux renonciations censément effectuées et relativement auxquelles un montant est inclus dans la valeur de l’élément B; E   is the rate of interest prescribed for the purpose of subsection 164(3) for the month; and E   le taux d’intérêt prescrit pour le mois pour l’application du paragraphe 164(3); F is F: (a) one, where the month is December, and a) un, si le mois en question est décembre, (b) nil, in any other case. b) zéro, dans les autres cas. ...