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Counsel submits that the liability for the tax is imposed by section 27 of the Excise Tax Act. 27. (1) There shall be imposed, levied and collected a consumption or sales tax at the rate specified in subsection (1.1) on the sale price of all goods (a) produced or manufactured in Canada (i) payable, in any case other than a case mentioned in subparagraph (ii) or (iii), by the producer or manufacturer at the time when the goods are delivered to the purchaser or at the time when the property in the goods passes, whichever is the earlier, (ii) payable, in a case where the contract for the sale of the goods (including a hire-purchase contract and any other contract under which property in the goods passes upon satisfaction of a condition) provides that the sale price or other consideration shall be paid to the manufacturer or producer by instalments (whether the contract provides that the goods are to be delivered or property in the goods is to pass before or after payment of any or all instalments), by the producer or manufacturer pro tanto at the time each of the instalments becomes payable in accordance with the terms of the contract, and (iii) payable, in a case where the goods are for use by the producer or manufacturer thereof, by the producer or manufacturer at the time the goods are appropriated for use; This section deals with a service. ...

The consideration which a court must give to these documents must necessarily be in the context of the basic dispute between the parties, namely that on the one hand, the plaintiffs were entitled to deduct their advance royalty payment of $20,000 for each licensed territory and on the other, that the Crown has decided that they were not. ...

Lemons, thus triggering the doctrine of issue estoppel, so as to preclude the Respondent from arguing that the Trades were shams. [25] [26] The Appellant also takes the position that the Respondent’s use in the Second Amended Reply of the words purported and purportedly, when describing the Trades, the contracts to purchase and sell foreign currencies and the actions of entering into those contracts, is similarly precluded, as the Respondent has acknowledged the existence of the Trades and thus is precluded from arguing that the Trades did not occur or that the Trades were non-existent. (2) Judicial Admission [27] To constitute a judicial admission, a statement “must be a deliberate concession made by one party for the benefit of the other.” [26] Not only must the statement be deliberate, but it must be clear. [27] [28] In Continental Bank Leasing, Justice Bowman (as he then was) stated: It would do no credit to our system of justice in Canada if the Courts were restricted in their consideration of the merits of a case by an ill-considered admission that is inconsistent with another position that is being advanced…. [28] In quoting the above comment by Justice Bowman, I am not implying that the statements made by counsel for the Respondent in the written submissions put before Justice Favreau constituted an admission that the Trades were not a sham, nor do I consider those statements to have been ill-considered. ...

Verner et al (1963), 374 U.S. 398 at p. 416, has a peculiar value in relation to the matter now under consideration. ...

In consideration for the payment of the damage awards the Taxpayer relinquished the right to pursue any future claims against Ford for their wrongful conduct. 13. ...

As a general consideration, it might be useful to quote an extract from the article of Vern Krishna referred to above in paragraph 5.02(15). ...

In my opinion different considerations apply when the application is brought during the course of the trial and the documents are required by the Crown as evidence in those proceedings. ...

Such a view, however, ignores that the authorities might delay a consideration of or the bringing of a criminal prosecution in order to obtain financial information based on Demands made of the accused under the ITA that would support or be used in a derivative manner in- criminal investigation or prosecution, which is the end purpose of a special investigation initiated by the said memorandum. 66 In R. v. ...

Consideration of the surrounding circumstances recognizes that ascertaining contractual intention can be difficult when looking at words on their own, because words alone do not have an immutable or absolute meaning: No contracts are made in a vacuum: there is always a setting in which they have to be placed.... ...

These factors require consideration of the purpose of a project. The questions set out in paragraphs 1 and 4 can be reformulated as follows: Did the taxpayer use standard procedures or methods to carry out the work in the taxpayer’s field of activity? ...