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Subject to this Part, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the rate of 5% on the value of the consideration for the supply.                      221 (1) E.T.A.   ...   [45]         Any reference to the case law requires caution but also and above all consideration of the specific facts of each case and their context. ...

Taking into consideration as well that the majority of the cheques drawn by the appellant were cashed at a cheque-cashing centre that charges a 3 percent fee, Ms.  ... The fact that 9167 or 9199 may have been accomplices in a fraud does not alter the fact that they truly provided services to the appellant for which the appellant paid adequate consideration. ...

In this case, the s. 131 and s. 133 decisions of the Minister were made after consideration of the Applicant ' s extensive submissions. [58]            The Respondent points out that, in fact, s. 133 of the Act provides a mechanism for the Minister to ensure that there was no error in calculation. Furthermore, in case there is any lingering concern, the Respondent points out that recent amendments to the Act provide for a review of the calculation of any amount assessed, collected, demanded or taken. [59]            The Applicant submits that, since an appeal under s. 131 cannot provide any redress to a party seeking a consideration of a penalty as to quantum, the imposition of that penalty in the absence of statutory or regulatory review is in and of itself arbitrary. ...

The purpose of the provisions of the PBDA and the Regulations under consideration is to provide a mechanism for transferring pension monies out of federal plans. ... Had the adjudicator determined only the issue of standing, without consideration and determination regarding the merits, I would remit the matter back for redetermination. ...

The investigation of a tax offence under s. 8 or the existence or absence of reasonable and probable grounds are therefore immaterial considerations and therefore do not foreclose the use of less intrusive investigative powers when available. [50]            The respondent cites judicial supervision as another factor to be considered in the s. 8 analysis, noting that, like the subpoenas in Del Zotto (F.C.A.), a requirement letter can be challenged by way of an application for judicial review before the Federal Court (Trial Division). [51]            With respect to vagueness, the respondent submits that the letters themselves were not inherently imprecise or vague. ... As I have found no breach of the Charter in respect of the Requirements issued to the corporate applicants, these Requirements shall be upheld. [112]        In light of the above considerations, this application for judicial review shall be allowed in respect of the applicants Kligman and Sandler. ...

These sums represent the total amount paid by Perth and Sunshine for the units in Anwin, less $37,450 paid in professional fees and commissions to their advisers for arranging the tax shelter. [25]      The agreement also provided that in consideration Anwin was entitled for the first five years of the agreement to receive 10% per year of Anaquan"s gross income from the research facility, up to an annual maximum of 20% of the contract price. ... Shead appears to have acted for all parties to the various transactions under consideration here, despite the fact that they had different and competing interests, it would not be inappropriate to impute to Sunshine the knowledge possessed by Mr. ...

At all other times, prior to January 14, 1985, from that day until February 14 while Thorne Riddell's review of the company's operations, undertaken for the bank, was underway, and after the proposal was accepted by creditors, and approved by the Newfoundland Court on August 6, 1985, until February 5, 1988 the directors had full responsibility for Easteel's operations, and subject to consideration of the plaintiffs' arguments, as directors they were liable under s-s. 227.1(1) for unremitted source deductions. ... Rather, the Act contains both objective elements-- embodied in the reasonable person language-- and subjective elements-- inherent in individual considerations like 'skill' and the idea of 'comparable circumstances'. ...

(d) As a result of an understanding reached between the Company and the Executive in October, 1993 and in consideration of the Executive agreeing not to receive any compensation during the fiscal year ended September 30, 1994, the Company agrees that upon execution and delivery of this Agreement by the Company and Executive, the Executive shall receive as a bonus 75,000 shares of Common Stock duly registered in the name of the Executive or as the Executive directs at a deemed price of Cdn. $2.25.      ... The assignment document said that in consideration for the assignment and transfer, Wellgate "hereby issues a convertible promissory note to the Assignors in the principal amount of U.S. $4,800,000. ...

Does this mean that the four (4) years the Complainant spent at Revenu Québec should indeed be taken into consideration, by virtue of the fact that many of the provisions of the Taxation Act are drafted using language similar to the provisions of the Income Tax Act and are often interpreted in a similar manner, using the same precedents? Does it also mean that the two (2) or so years the Complainant spent managing a service of the Direction des oppositions at Revenu Québec should also be taken into consideration? ...

He did not permit Tooncan to put forward its point of view prior to making his decision and, moreover, he based his decision on technical considerations rather than the real reasons that were the basis for it.   2.         ...  (1)  The following definitions apply in this Division and in paragraph (x) of Class 10 in Schedule II. ·          “application for a certificate of completion” « demande de certificat d’achèvement » “application for a certificate of completion”, in respect of a film or video production, means an application by a prescribed taxable Canadian corporation in respect of the production, filed with the Minister of Canadian Heritage before the day (in this Division referred to as “the production’s application deadline”) that is the later of o     (a) the day that is 24 months after the end of the corporation’s taxation year in which the production’s principal photography began, or o     (b) the day that is 18 months after the day referred to in paragraph (a), if the corporation has filed, with the Canada Revenue Agency, and provided to the Minister of Canadian Heritage a copy of, a waiver described in subparagraph 152(4)(a)(ii) of the Act, within the normal reassessment period for the corporation in respect of the first and second taxation years ending after the production’s principal photography began. ·          “ Canadian ” « Canadien » “Canadian” means a person that is o     (a) an individual who is §   (i) a citizen, as defined in subsection 2(1) of the Citizenship Act, of Canada, or §   (ii) a permanent resident, as defined in subsection 2(1) of the Immigration and Refugee Protection Act, or o     (b) a corporation that is a Canadian-controlled entity, as determined under sections 26 to 28 of the Investment Canada Act. ·          “ Canadian government film agency” « agence cinématographique d’État » “Canadian government film agency” means a federal or provincial government agency whose mandate is related to the provision of assistance to film productions in Canada. ·          “certificate of completion” « certificat d’achèvement » “certificate of completion”, in respect of a film or video production of a corporation, means a certificate certifying that the production has been completed, issued by the Minister of Canadian Heritage before the day (in this Division referred to as “the production’s certification deadline”) that is six months after the production’s application deadline. ·          “excluded production” « production exclue » “excluded production” means a film or video production, of a particular corporation that is a prescribed taxable Canadian corporation, o     (a) in respect of which §   (i) the particular corporation has not filed an application for a certificate of completion before the production’s application deadline, §   (ii) a certificate of completion has not been issued before the production’s certification deadline, §   (iii) where the production is not a treaty co-production, neither the particular corporation nor another prescribed taxable Canadian corporation related to the particular corporation §   (A) is, except to the extent of an interest in the production held by a prescribed taxable Canadian corporation as a co-producer of the production or by a prescribed person, the exclusive worldwide copyright owner in the production for all commercial exploitation purposes for the 25-year period that begins at the earliest time after the production was completed that it is commercially exploitable, and §   (B) controls the initial licensing of commercial exploitation, §   (iv) there is not an agreement in writing, for consideration at fair market value, to have the production shown in Canada within the 2-year period that begins at the earliest time after the production was completed that it is commercially exploitable, §   (A) with a corporation that is a Canadian and is a distributor of film or video productions, or §   (B) with a corporation that holds a broadcasting license issued by the Canadian Radio-television and Telecommunications Commission for television markets, or §   (v) distribution is made in Canada within the 2-year period that begins at the earliest time after the production was completed that it is commercially exploitable by a person that is not a Canadian, or o     (b) that is §   (i) news, current events or public affairs programming, or a programme that includes weather or market reports, §   (ii) a talk show, §   (iii) a production in respect of a game, questionnaire or contest (other than a production directed primarily at minors), §   (iv) a sports event or activity, §   (v) a gala presentation or an awards show, §   (vi) a production that solicits funds, §   (vii) reality television, §   (viii) pornography, §   (ix) advertising, §   (x) a production produced primarily for industrial, corporate or institutional purposes, or §   (xi) a production, other than a documentary, all or substantially all of which consists of stock footage. ·          “producer” « producteur » “producer” means a producer of a film or video production, except that it does not include a person unless the person is the individual who o     (a) controls and is the central decision maker in respect of the production; o     (b) is directly responsible for the acquisition of the production story or screenplay and the development, creative and financial control and exploitation of the production; and o     (c) is identified in the production as being the producer of the production. ·          “remuneration” « rémunération » “remuneration” means remuneration other than an amount determined by reference to profits or revenues. ·          “twinning arrangement” « convention de jumelage » “twinning arrangement” means the pairing of two distinct film or video productions, one of which is a Canadian film or video production and the other of which is a foreign film or video production. ...