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Subsection 228(2) requires a supplier to remit the net tax, determined under section 225, to the Receiver General. [35]   Subsection 165(1) provides that every recipient of a taxable supply made in Canada shall pay GST, in respect of the supply, calculated at the statutory rate on the value of the consideration for the supply. [36]   Section 142 sets out separate place of supply rules that may apply, depending on the nature of the supply, and deem supplies made in Canada and others made outside Canada. [37]   Paragraphs 142(1)(a) and 142(2)(a) deem supplies of tangible personal property by way of sale to be made in or outside Canada, respectively, if the property is, or is to be, delivered or made available in or outside Canada to the recipient of the supply, respectively. ...

This characterization will be done by viewing the matter through the prism of the workers’ overall relationship, taking into consideration various points of reference, which may vary from one worker to another. ...

Several of those principles are paraphrased as follows: a) In the absence of a written agency agreement, a court must closely examine the conduct of the parties to determine whether there was an implied intention to create an agency relationship. b) In reviewing the conduct of the alleged principal and the alleged agent, a key consideration is to determine the level of control which the former exerted over the latter. c) The alleged principal’s control over the actions of the alleged agent may be manifested in the authority given by the former to the latter. ...

As discussed above, the June 20, 2019 decision reflected an assessment by Transport Canada taking into consideration the invited submissions made by Global Marine.   ...

Canada, 2002 FCA 260, [2003] 1 F.C. 447, this Court made the following comments on the use of Technical Notes: 50   Of course, Technical Notes are not binding on the courts, but they are entitled to consideration. ...

[131]   Le paragraphe 31(1) du Règlement dispose : 31(1) Au cours de l’audition disciplinaire, la personne qui tient l’audition doit, dans des limites raisonnables, donner au détenu qui est accusé la possibilité : 31(1) The person who conducts a hearing of a disciplinary offence shall give the inmate who is charged a reasonable opportunity at the hearing to   a) d’interroger des témoins par l’intermédiaire de la personne qui tient l’audition, de présenter des éléments de preuve, d’appeler des témoins en sa faveur et d’examiner les pièces et les documents qui vont être pris en considération pour arriver à la décision;   (a) question witnesses through the person conducting the hearing, introduce evidence, call witnesses on the inmate’s behalf and examine exhibits and documents to be considered in the taking of the decision; and b) de présenter ses observations durant chaque phase de l’audition, y compris quant à la peine qui s’impose. ...

Subsection 18.15(3) of the Tax Court of Canada Act provides that an appeal under the informal procedure is to be “dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit”. [119]   Secondly, the Reply identifies sections 118.5 and 118.61 as among the statutory provisions relied on. [62] The Reply also refers to subsection 248(1), which contains the definition of “taxpayer”, irrelevant to section 118.94. ...

La Cour a été réticente à conclure que l’objectif du législateur est d’exclure l’application d’une loi provinciale ou, en d’autres termes, d’ « occuper le champ » ou de prévoir un « code complet » : Banque de Montréal c Marcotte, 2014 CSC 55, au paragraphe 72, [2014] 2 RCS 725. [24]   Lorsqu’une loi provinciale concerne la « propriété et les droits civils » ou, en termes plus modernes, le droit privé, l’article 8.1 de la Loi d’interprétation, LRC 1985, c I-21, doit également être pris en considération. ...

Ontario (Finance), 2014 SCC 36, [2014] 2 S.C.R. 3,   the Court defined   “recommendation” as a course of action that may or may not be accepted; and “advice” as a broader meaning that may include a public servant’s identification and consideration of a range of alternative solutions. ...

The application of Cohen is further limited by its Quebec civil law context. [69] Nevertheless, Cohen indicates that the question of whether the interposition of a corporation between a hirer and a worker was requested by the worker or imposed by the hirer is a relevant consideration. ...