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(juge)   personne autorisée  Personne autorisée par le ministre pour l’application des articles 231.1 à 231.5 (authorized person) 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, and 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.   ...

Minaker described the torsional coupler as the connection between the engine and the rest of the powertrain. [39] He explained that the QSX-15 engine ran at 2,100 rpm, which produces pressure pulses and exerts vibrational pressure on the crankshaft (which converts linear movement to rotational movement in an engine). [40] He stated that the transmission (which controls the engine’s power) would itself consist of multiple gears, shafts, and bearings rotating at various speeds. [41] [27] He explained that in this system of spinning components, a torsional coupler is needed to isolate and minimize vibration to prevent the vibrations from destroying the system itself. [42] Mr. ...

A number of incidental expenses can also be reimbursed the employee as out of pocket expenses, such as (a) connection of appliances, (b) alteration of rugs and draperies, (c) house cleaning and other similar expenses within the discretion of the department manager. ...

This last amount represented the principal payable to the lenders on that date. 6 The Trial Judge made a number of factual findings in connection with these transactions. ...

Subsection 241(6) reads as follows: An order or direction made in the course of or in connection with any legal proceedings requiring an official or authorized person to give evidence relating to any information or produce any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act or the Petroleum and Gas Revenue Tax Act, may, by notice served upon all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to (b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established by or pursuant to the laws of Canada. 75 In the matter at bar, the “interested parties” include not only the appellant and respondent but also those taxpayers who provided information contained in the Advance Rulings and Technical Interpretations to which the appellant is entitled. ...

Toutefois, selon l’article 9 et l’annexe B du Guide des processus d’affaires et opérationnels des représentants hypothécaires Desjardins (Guide, pièce A-4), l’appelante était responsable des frais mensuels fixés par la Fédération pour l’utilisation des équipements informatiques et téléphoniques et les services de connexion au réseau Desjardins. ...

Ltd. had also sponsored TransCanada, together with the Calgary and Edmonton Corporation Limited, Anglo Canadian Oil Company Limited and International Utilities Corporation and although there was no connection between both companies, Quebec Gas was a natural outlet for the distribution of the gas supplied and carried by TransCanada. ...

Fundamentally, the investigator in this case was an administrative officer, and the machinery set up by the statute was administrative for the purpose of enquiring as to whether or not fraudulent practices had been or were being carried on in connection with the sale of securities of the Wayside Company. ...

J. stated: “The Duty of the Court is, in my opinion, in all cases the same, whether the Act to be construed relates to taxation or to any other subject, namely to give effect to the intention of the Legislature as that intention is to be gathered from the language employed having regard to the context in connection with which it is employed. ...

Exhibit C is a statutory declaration taken by the respondent in connection with an application by Shields Construction Co. for a mortgage loan from the Prudential Insurance Co. of America. ...