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Bruno also included a five per cent risk and illiquidity factor in his adjustments to take into account what an objective and reasonably informed purchaser or investor would want as a return on the capital to be invested in connection with the development of Lot 108, as compared to the return on a safe long-term investment in a secure, marketable Government of Canada bond. ...

It appears that this journal entry may have had some connection to the Invoice; however, the amounts set out in the entry do not correspond with the amounts set out in the Invoice. ...

I do not find that high degree of negligence in connection with the misstatements of business income. ...

It reads: “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; [29]         An exempt supply is defined in section 123 of the ETA as a supply which is included in Part VII of Schedule V which in turn states that it is a supply of a financial service that is not included in Part IX of Schedule VI. [30]         Section 123(1) defines a financial service. ...

I do not find that high degree of negligence in connection with the misstatements of business income. ...

In respect of that Statement of Arrears, and in connection with the proposal under the Bankruptcy and Insolvency Act, the respondent demanded payment by Salisbury House of arrears accumulated between March 1, 2006 and April 18, 2006 being the time when either the previous Board of Salisbury House held office or during a time when no Board of Directors held office, or during a time when the previous Board of Salisbury House had abandoned or ignored its responsibilities, such amount totaling $92,826.51 and comprising:     GST Collected   GST ITC Net March 1 to 31: ($87,552.73) + $25,609.39 $61,943.34 April 1 to 18 ($52,454.73) + $21,571.56 TOTAL $30,883.17 $92,826.51             14.       ...

It is limited to the circumstances of this particular appeal and specifically the following factors:                 (1)           The appeal is in regard to what has been described as the blunt instrument of a net worth assessment;                 (2)           The cost is substantial in connection with the tax in issue;                 (3)           The Appellant's financial resources are prima facia limited;                 (4)           The witness is outside North America;                 (5)           The witness is not an expert;                 (6)           The Witness will not rely on any documentary evidence;                 (7)            The testimony is limited in scope and is anticipated to be brief in duration; and                 (8)           The witness must testify in the presence of a judge or lawyer of the foreign jurisdiction under oath in that jurisdiction. [39]            In the case at bar, it is manifest that one of the central issues at trial will revolve around the causation of the alleged divorce. ...

And your connection with this particular case of Vancouver Art Metals Limited is that you raised the reassessments for 1983 and 1984? ...

In this letter of November 15, 1998, counsel advised that in the interests of protecting the confidentiality of clients of CVI, those names would be withheld, pending compliance with the relevant portions of the Act. [9]                 At the time this letter was written, CVI had provided all other documents and information that had been requested by the auditors in connection with the audit of Capital Vision. [10]            According to the affidavit of Mr. ...

Thus, the Remitted Funds satisfy the criteria set out at subparagraphs 12(1)(o)(iv) and (v) of the Act. [15]      Paragraph 66(15)(c) of the Act defines Canadian resource property as follows: "Canadian resource property" of a taxpayer means any property acquired by him after 1971 that is      (i) any right, licence or privilege to explore for, drill for or take petroleum, natural gas or related hydrocarbons in Canada,      (ii) any right, licence or privilege to prospect, explore, drill or mine for minerals in a mineral resource in Canada,      (iii) any oil or gas well situated in Canada,      (iv) any rental or royalty computed by reference to the amount or value of production from an oil or gas well, or a mineral resource, situated in Canada,      (v) any real property situated in Canada the principal value of which depends upon its mineral resource content (but not including any depreciable property situated on the surface of the property or used or to be used in connection with the extraction or removal of petroleum or natural gas therefrom), or      (vi) any right to or interest in any property (other than property of a trust) described in any of the subparagraphs (i) to (v) (including a right to receive proceeds of disposition in respect of a disposition thereof); "Avoirs miniers canadiens" d"un contribuable signifie tout bien que celui-ci a acquis après 1971 et qui est      (i) un droit, permis ou privilège afférent aux travaux d"exploration, de forage ou d"extraction, relatifs au pétrole, au gaz naturel ou à d"autres hydrocarbures apparentés au Canada,      (ii) un droit, permis ou privilège afférant aux travaux de prospection, d"exploration, de forage ou d"extraction, faits en vue de la découverte de minéraux dans une ressource minérale au Canada,      (iii) un puits de pétrole ou de gaz situé au Canada,      (iv) tout loyer ou toute redevance calculée en fonction du volume ou de la valeur de la production d"un puits de pétrole ou de gaz, ou d"une ressource minérale située au Canada,      (v) tout bien immobilier situé au Canada et don"t la principale valeur dépend de son contenu en matières minérales (mais à l"exclusion de tout bien amortissable se trouvant à la surface de ce bien ou utilisé ou devant être utilisé dans le cadre de l"extraction ou du prélèvement de minéraux provenant de ce bien), ou      (vi) tout droit afférant à des biens (y compris le droit de recevoir le produit d"une disposition) visés à l"un ou l"autre des sous-alinéas (i) à (v); [16]      More particularly, subparagraph 66(15)(c)(i) defines "Canadian resource property" as "any right, license or privilege to explore for, drill for or take petroleum, natural gas or related hydrocarbons in Canada". ...