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However, neither the Canada Pension Plan nor the Employment Insurance Act have a provision that is similar to section 3 of the Limitation of Actions Act (Nova Scotia), which would permit the court to disallow a defence based on a time limitation, if it would be equitable to do so having regard to the considerations as set out in subsection 3(2) of that statute ...

In fact, compensation given in consideration for work carried out is an essential element of a contract of services ...

  [13]          This is an argument that cannot be considered as a private agreement between two individuals does not involve the Respondent, who must rely on the formal document, which is the notarial act properly registered that is proof of its contents with respect to the figures that must be taken into consideration when making an assessment ...

Demirion to the Canada Revenue Agency confirmed that no consideration was paid or would be paid for the transfer of the shares from the appellant to himself and, in paragraph 2, he said the following with regard to the appellant's advances to D.G.I.:   2.   ...

However paragraph 7.5 of the Agreement orders Kurt to pay Karen $36,000 in consideration of her interest in the matrimonial home and the agreement agrees on a division of the remaining assets ...

Subsection 256.3(1) reads as follows:   256.3 (1)      If a particular person, other than a cooperative housing corporation, (a)        pursuant to an agreement of purchase and sale, evidenced in writing, entered into on or before May 2, 2006, is the recipient of a taxable supply by way of sale from another person of a residential complex in respect of which ownership and possession under the agreement are transferred to the particular person on or after July 1, 2006, (b)        has paid all of the tax under subsection 165(1) in respect of the supply calculated at the rate of 7%, and (c)        is not entitled to claim an input tax credit or a rebate, other than a rebate under this subsection, in respect of the tax referred to in paragraph (b), the Minister shall, subject to subsection (7), pay a rebate to the particular person equal to 1% of the value of the consideration for the supply.                                                                                                 ...

The words "capital property", "improvement" and "real property" are defined as follows in subsection 123(1) of the ETA:   “capital property”   in respect of a person, means property that is, or would be if the person were a taxpayer under the Income Tax Act, capital property of the person within the meaning of that Act, other than property described in Class 12, 14 or 44 of Schedule II to the Income Tax Regulations;   "i mprovement "   in respect of property of a person, means any property or service supplied to, or goods imported by, the person for the purpose of improving the property, to the extent that the consideration paid or payable by the person for the property or service or the value of the goods is, or would be if the person were a taxpayer under the Income Tax Act, included in determining the cost or, in the case of property that is capital property of the person, the adjusted cost base to the person of the property for the purposes of that Act;   "real property"   “real property” includes (a) in respect of property in the Province of Quebec, immovable property and every lease thereof, (b) in respect of property in any other place in Canada, messuages, lands and tenements of every nature and description and every estate or interest in real property, whether legal or equitable, and (c) a mobile home, a floating home and any leasehold or proprietary interest therein;   [10]          The first paragraph of article 900 of the Civil Code of Quebec sets out that land, and any constructions and works of a permanent nature located thereon and anything forming an integral part thereof, are immovables ...

Eickmeier represents he possesses, the matter of counsel for the appellant will be recalled for my consideration. ...

  [13]          The general rule is that: “…an amendment should be allowed at any stage of an action for the purpose of determining the real questions in controversy, provided that such allowance would not result in an injustice to the other party not capable of being compensated by an award of costs.” [6] The comments of Bowman J. in Continental Bank [7] are of assistance:   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, particularly where it is sought to withdraw such an admission at an early stage in the proceeding. ...

THEY HAVE CORRECTED SOME THINGS, BUT THE OPERATING EXPENSES SUCH AS DEPRECIATION, RENT, TELEPHONE, TRAVEL, PURCHASES OF MATERIALS AND TOOLS, AND THE RATIO, MUST BE TAKEN INTO CONSIDERATION IN THIS CASE IN COMPARISON WITH CASES OF THE SAME NATURE ...