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Section 141.02 provides clarification on determining the extent to which property or a service is for use in making taxable supplies for consideration, and includes provisions that apply to financial institutions that are qualifying institutions, provisions that apply to financial institutions that are not qualifying institutions, and provisions that apply to all financial institutions. [20] The relevant parts of the general rule in subsection 169(1) of the ETA are as follows: 169 (1) Subject to this Part, where a person acquires or imports property or a service or brings it into a participating province and, during a reporting period of the person during which the person is a registrant, tax in respect of the supply, importation or bringing in becomes payable by the person or is paid by the person without having become payable, the amount determined by the following formula is an input tax credit of the person in respect of the property or service for the period: 169 (1) Règle générale — Sous réserve des autres dispositions de la présente partie, un crédit de taxe sur les intrants d’une personne, pour sa période de déclaration au cours de laquelle elle est un inscrit, relativement à un bien ou à un service qu'elle acquiert, importe ou transfère dans une province participante, correspond au résultat du calcul suivant si, au cours de cette période, la taxe relative à la fourniture, à l’importation ou au transfert devient payable par la personne ou est payée par elle sans qu’elle soit devenue payable: A × B A × B where où: A is the tax in respect of the supply, importation or bringing in, as the case may be, that becomes payable by the person during the reporting period or that is paid by the person during the period without having become payable; and A représente la taxe relative à la fourniture, à l'importation ou au transfert, selon le cas, qui, au cours de la période de déclaration, devient payable par la personne ou est payée par elle sans qu'elle soit devenue payable; B is B: … […] (c) in any other case, the extent (expressed as a percentage) to which the person acquired or imported the property or service or brought it into the participating province, as the case may be, for consumption, use or supply in the course of commercial activities of the person. c) dans les autres cas, le pourcentage qui représente la mesure dans laquelle la personne a acquis ou importé le bien ou le service, ou l'a transféré dans la province, selon le cas, pour consommation, utilisation ou fourniture dans le cadre de ses activités commerciales. [21] In this appeal, the “A” in the formula in subsection 169(1) of the ETA would be the tax payable by Northbridge on its general head office and overhead costs (which would include the rent that it paid for its offices). ...

There is no longer any issue with respect to the fair market value of the consideration given by Mrs. ... (e)         the transferee and transferor are jointly and severally liable to pay under this Act an amount equal to the lesser of (i)          the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and (ii)         the total of all amounts each of which is an amount that the transferor is liable to pay under this Act in or in respect of the taxation year in which the property was transferred or any preceding taxation year, but nothing in this subsection shall be deemed to limit the liability of the transferor under any other provision of this Act. ...

Did the Minister or his delegate fetter their discretion by strict application of the Department's policy for constituting new bands and without proper consideration of all of the evidence presented to support the petition? ... Issue 6 Did the Minister or his delegate fetter their discretion by strict application of the Department's policy for constituting new bands and without proper consideration of all of the evidence presented to support the petition? ...

As there is no special provision in the Income Tax Act dealing with such agreements, this determination must be made on consideration of both the terms of the agreement and the factual circumstances relevant to both the making and execution of that agreement.      2. ... The rights of the parties arise out of the agreement filed as Exhibit 1 and full consideration must be given to its terms. ... Howick, "Leasing" in Income Tax Considerations in Corporate Financing, 1986 Corporate Management Tax Conference (Toronto: Canadian Tax Foundation, 1986), pp. 254-94, at p. 261.      ...

The taxpayer has the onus of proving that the Minister’s assumptions are not true or that they were not made.... [115] [Emphasis and double emphasis added.] [105]   If the taxpayer proves on a balance of probabilities that the assumptions of fact stated in the reply were not made, or that these assumptions of fact were made after the assessment was issued or confirmed, the impugned facts are removed from the Court’s consideration at the end of the hearing unless—as with missing assumptions of fact—there is evidence on the record addressing those facts. [116] If such evidence is not on the record at the end of the taxpayer’s case, [117] as a practical matter, the Minister would need to lead the evidence as part of the Minister’s case (i.e., the Minister would have a tactical burden). [106]   In addition to assumptions of fact, the Minister must plead any other material facts relevant to the assessment. [118] However, if the Minister wishes to rely on material facts stated in the reply, in argument the Minister must be able to point to evidence on the record in support of those facts. ... Morrison was allowed a charitable donation tax credit for a cash gift of $15,075. (2) The In-Kind Donations [134]   The Respondent submits that neither of the Appellants made a common law gift to CKF or MCF in 2004 and 2005, that even if there was a gift, the amount of the advantage in respect of the gift reduced the eligible amount of the gift to nil, and that in any event the value attributed to the pharmaceuticals identified in the tax receipts issued to the Appellants was very significantly above the fair market value of the pharmaceuticals in the market in which they were acquired and used. [135]   Under common law, for there to be a gift there must be (1) an intention to make a gift on the part of the donor, without consideration or expectation of remuneration, (2) an acceptance of the gift by the donee, and (3) a sufficient act of delivery or transfer of the property to complete the transaction. [132] I will address the third requirement first. [136]   The evidence establishes that the Appellants applied to WHI to be appointed Class A beneficiaries of CHT and received from CHT certificates purportedly representing ownership in specific pharmaceuticals. [133] These certificates were then transferred by the Appellants to CKF or MCF. ... Friedberg, 92 D.T.C. 6031 (F.C.A.), the Federal Court of Appeal recognized that to vitiate a gift, a benefit or consideration must actually flow to the donor:... a gift is a voluntary transfer of property owned by a donor to a donee, in return for which no benefit or consideration flows to the donor (at 6032). [141] [Emphasis added.] [160]   The receipt of an inflated tax receipt for the in-kind donation to MCF in 2004 is not a benefit to Mr.  ...

The government gave careful consideration to these suggestions but rejected the notion that out-of-town meals and entertainment should be excluded from the restriction, since they too involve an element of personal consumption. ...

Other consideration   On July 12, 2002, the insurability department determined that the jobs held by François Houle, Mario Houle and Pascal Houle when they were working for Agrimétal Inc. were insurable under paragraph 5(1)(a) of the Employment   Insurance Act. ...

Valuation [37]      The defendant argues that this Court is without jurisdiction to entertain question of valuation relating to section 133 of the Customs Act, as the Federal Court of Appeal and this Court have held on many occasions. [38]      Should this Court find that it does have jurisdiction, the defendant claims that the appraised value of the aircraft for the purpose of adjudication was established in accordance with the provisions of Customs Act and in particular, section 120 thereof. [39]      The defendant claims that the appraisal provided by the plaintiffs was taken into consideration as part of the process in determining the value of the planes and the helicopter. ...

I do not think there is an overriding policy consideration, of this nature, in the case of accountant-client communication. ...

., p. 312: ‘ The decisions of an ordinary superio r court are binding on all courts of inferior rank within the same jurisdiction, and, though not absolutely binding on courts of co-ordinat e authority nor on that court itself, will be followed in the absence of strong reason to the contrary’.“ I think that “strong reason to the contrary” does not mean a strong argumentative reason appealing to the particular Judge, but something that may indicate that the prior decision was given without consideration of a statute or some authority that ought to have been followed. ...