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Against this general background, I turn now to a consideration of the specific transactions by the appellant which give rise to the present appeal, the first of which occurred in his 1961 taxation year and involved the sale of all the issued shares of 5 Schofield Park by the appellant, who was the sole holder thereof, to Lambton in which company the appellant was also the sole shareholder at this time. ...

The applicants then indicated that after careful consideration they had decided to bring an application for judicial review instead of an action. ...

. #35). [91]            For these reasons, I conclude that the deductions made by the DCC were unlawful in their contractual context and that Axor is justified in claiming the sum of $442,775.04 from the Crown in right of Canada. [92]            I will deal briefly with the other amounts claimed by Axor. (1)        Interest [93]            Axor claimed interest before and after the judgment calculated from the date of the deduction (from October 30, 1997, for Gagetown and from April 30, 1998, for Greenwood) on the basis, they said, that [TRANSLATION] "we applied the agreed contractual interest rate, an increase of 1.25% over the Bank of Canada rate", in accordance with the Federal Court Rules (see transcript, January 8, 2003, pp. 110 and 114). [94]            I feel that Axor is entitled to interest before and after judgment as of the date of these two deductions by the DCC. [95]            However, the recovery of interest in proceedings against the Crown comes under ss. 31 and 31.1 of the Crown Liability and Proceedings Act, not under the Federal Court Rules. [96]            Sections 31 and 31.1 of the Crown Liability and Proceedings Act read: 31. (1) Except as otherwise provided in any other Act of Parliament and subject to subsection (2), the laws relating to prejudgment interest in proceedings between subject and subject that are in force in a province apply to any proceedings against the Crown in any court in respect of any cause of action arising in that province. 31(2) Prejudgment interest, cause of action outside province (2) A person who is entitled to an order for the payment of money in respect of a cause of action against the Crown arising outside any province or in respect of causes of action against the Crown arising in more than one province is entitled to claim and have included in the order an award of interest thereon at such rate as the court considers reasonable in the circumstances, calculated (a) where the order is made on a liquidated claim, from the date or dates the cause of action or causes of action arose to the date of the order; or (b) where the order is made on an unliquidated claim, from the date the person entitled gave notice in writing of the claim to the Crown to the date of the order. 31(3) Special damages and pre-trial pecuniary losses (3) When an order referred to in subsection (2) includes an amount for, in the Province of Quebec, pre-trial pecuniary loss or, in any other province, special damages, the interest shall be calculated under that subsection on the balance of the amount as totalled at the end of each six month period following the notice in writing referred to in paragraph (2)(b) and at the date of the order. 31(4) Exceptions (4) Interest shall not be awarded under subsection (2) (a) on exemplary or punitive damages; (b) on interest accruing under this section; (c) on an award of costs in the proceeding; (d) on that part of the order that represents pecuniary loss arising after the date of the order and that is identified by a finding of the court; (e) where the order is made on consent, except by consent of the Crown; or (f) where interest is payable by a right other than under this section. 31(5) Judicial discretion (5) A court may, where it considers it just to do so, having regard to changes in market interest rates, the conduct of the proceedings or any other relevant consideration, disallow interest or allow interest for a period other than that provided for in subsection (2) in respect of the whole or any part of the amount on which interest is payable under this section. 31(6) Application (6) This section applies in respect of the payment of money under judgment delivered on or after the day on which this section comes into force, but no interest shall be awarded for a period before that day. 31(7) Canadian maritime law (7) This section does not apply in respect of any case in which a claim for relief is made or a remedy is sought under or by virtue of Canadian maritime law within the meaning of the Federal Court Act. ...

Facteurs à prendre en considération       (5)    Lorsqu'il décide s'il doit autoriser ou ordonner la tenue d'une conférence téléphonique ou d'une vidéoconférence, le tribunal tient compte des facteurs suivants:            a)     le principe général selon lequel les témoignages et les plaidoiries devraient être présentés oralement en audience publique;            b)     l'importance des témoignages pour ce qui est de trancher les questions en litige dans la cause;            c)     l'effet de la conférence téléphonique ou de la vidéoconférence sur la capacité du tribunal d'émettre des conclusions, y compris des décisions relatives à la crédibilité des témoins;            d)     l'importance d'observer le comportement d'un témoin, compte tenu des circonstances de l'affaire;            e)     la question de savoir si une partie, un témoin ou le procureur d'une partie ne peut se présenter pour cause d'infirmité, de maladie ou pour tout autre motif;            f)     la prépondérance des inconvénients qu'il établit entre ceux que subirait la partie qui souhaite la tenue de la conférence téléphonique ou de la vidéoconférence et ceux que subiraient la ou les parties qui s'y opposent;            g)     les autres questions pertinentes. ...

(Submissions were made to Appeals, after the audit.) iii) The issue of reasonableness of the amount paid was not emphasized on the prior year's audit report because the taxpayer failed to demonstrate that the alleged services were "in fact" provided. iv) Although, we do not have any evidence it is our suspicion that the funds were simply being extracted, untaxed, from Canada, v) Consideration was also made with respect to our Internet searches, which resulted in no clear confirmation of the entity (Thistlefield Limited) and the individual (M.K. ...

Text [25]       With regard to the amendment of pleadings, Federal Court of Canada: a manual of practice states that the principles to be applied in granting or refusing leave, within a wide purview, are a matter of judicial discretion which must be exercised with consideration of the particular circumstances of the case. ...

Pour l ' application de la pr é sente loi (a) " Cr é dit d ' imp ô t pour la recherche scientifique et le d é veloppement exp é rimental "- " cr é dit d ' imp ô t pour la recherche scientifique et le d é veloppement exp é rimental " auquel a droit un contribuable pour une ann é e d ' imposition repr é sente le total de toutes les sommes é gales à: (i) lorsque le contribuable est une corporation, 50 %, ou (ii)lorsque le contribuable est un particulier autre qu ' une fiducie, 34 %, d ' un montant d é sign é par une corporation, en vertu du paragraphe 194(4), à l 'é gard (iii) d ' une action acquise par le contribuable durant l ' ann é e et dont il est le premier d é tenteur enregistr é, exception faite d ' un courtier ou d ' un n é gociant en valeurs; (iv) d ' une obligation, d ' un effet, d ' un billet, d ' un mortgage, d ' une hypoth è que ou de toute autre semblable obligation (appel é au pr é sent article et dans la Partie VII " cr é ance ") acquis par le contribuable durant l ' ann é e et dont il est le premier d é tenteur enregistr é, exception faite d ' un courtier ou d ' un n é gociant en valeurs, ou (v)d ' un droit acquis par le contribuable durant l ' ann é e et o ù il est le premier d é tenteur, exception faite d ' un courtier ou d ' un n é gociant en valeurs, à avoir acquis ce droit, moins tout montant qui doit ê tre d é duit en vertu du paragraphe (5) dans le calcul du cr é dit d ' imp ô t pour la recherche scientifique et le d é veloppement exp é rimental du contribuable pour l ' ann é e. [34]       Section 194 of the ITA provides: 194(1) Every corporation shall pay a tax under this Part for a taxation year equal to 50% of the total of the aggregate of all amounts each of which is an amount designated under subsection (4) in respect of a share or debt obligation issued by it in the year or a right granted by it in the year. (2) In this Act, the " Part VIII refund " of a corporation for a taxation year means an amount equal to the lesser of (a) the aggregate of (i) the amount, if any, by which the scientific research tax credit of the corporation for the year exceeds the amount, if any, deducted by it under subsection 127.3(1) from its tax otherwise payable under Part I for the year, and (ii) such amount as the corporation may claim, not exceeding 50% of the amount, if any, by which (A) the aggregate of all expenditures made by it after April 19, 1983 and in the year or the immediately preceding taxation year each of which is an expenditure other than an expenditure prescribed for the purposes of paragraph 127(10.1)(c), claimed under paragraph 37(1)(a) or (b) to the extent that such expenditure is specified by the corporation in its return of income under Part I for the year exceeds the aggregate of (B) the aggregate of all expenditures each of which is an expenditure made by it in the immediately preceding taxation year, to the extent that the expenditure was included in determining the aggregate under clause (A) and resulted in (I) a refund to it under this Part for the immediately preceding taxation year, (II) a deduction by it under subsection 37(1) for the immediately preceding taxation year, or (III) a deduction by it under subsection 127(5) for any taxation year, and (C) twice the portion of the aggregate of amounts each of which is an amount deducted by it in computing its income for the year or the immediately preceding taxation year under section 37.1 that can reasonably be considered to relate to expenditures that were included in determining the aggregate under clause (A); and (b) the refundable Part VIII tax on hand of the corporation at the end of the year. (3) In this Act, " refundable Part VIII tax on hand " of a corporation at the end of a taxation year means the amount, if any, by which (a) the aggregate of the taxes payable by it under this Part for the year and all preceding taxation years exceeds (b) the aggregate of its Part VIII refunds for all preceding taxation years. (4) Every taxable Canadian corporation may, by filing a prescribed form with the Minister at any time on or before the last day of the month immediately following a month in which it issued a share or debt obligation or granted a right under a scientific research financing contract (other than a share or debt obligation issued or a right granted before October, 1983, or a share in respect of which the corporation has, on or before that day, designated an amount under subsection 192(4)) designate, for the purposes of this Part and Part I, an amount in respect of that share, debt obligation or right not exceeding the amount by which (a) the amount of the consideration for which it was issued or granted, as the case may be, exceeds (b) in the case of a share, the amount of any assistance (other than an amount included in computing the scientific research tax credit of a taxpayer in respect of that share) provided, or to be provided by a government, municipality or any other public authority in respect of, or for the acquisition of, that share. (4.2) Notwithstanding subsection (4), no amount may be designated by a corporation in respect of (a) a share issued by the corporation after October 10, 1984, other than (i) a qualifying share issued before May 23, 1985, or (ii) a qualifying share issued after May 22, 1985 and before 1986 (A) under the terms of an agreement in writing entered into by the corporation before May 23, 1985, other than pursuant to an option to acquire the share if the option was not exercised before May 23, 1985, or (B) as part of a lawful distribution to the public in accordance with a prospectus, preliminary prospectus or registration statement filed before May 24, 1985 with a public authority in Canada pursuant to and in accordance with the securities legislation of Canada or of any province and, where required by law, accepted for filing by that public authority; (b) a share or debt obligation issued or a right granted by the corporation after October 10, 1984, other than a share or debt obligation issued or a right granted before 1986 (i) under the terms of an agreement in writing entered into by the corporation before October 11, 1984, other than pursuant to an option to acquire the share, debt obligation or right if the option was not exercised before October 11, 1984, or (ii) where arrangements, evidenced in writing, for the issue of the share or debt obligation or the granting of the right were substantially advanced before October 10, 1984; or (c) a share or debt obligation issued, or a right granted, at any time after June 15, 1984, by a corporation that was an excluded corporation (within the meaning assigned by subsection 127.1(2)) at that time. 194(1) Toute corporation doit payer en vertu de la pr é sente partie, pour une ann é e d ' imposition, un imp ô t é gal à 50 % du total de tous les montants d é sign é s en vertu du paragraphe (4) à l 'é gard d ' une action ou d ' une cr é ance é mise par elle ou d ' un droit consenti par elle durant l ' ann é e. (2) Dans la pr é sente loi, le " remboursement de la partie VIII " d ' une corporation pour une ann é e d ' imposition d é signe le moins é lev é des montants suivants: (a) le total de (i) l ' exc é dent é ventuel du cr é dit d ' imp ô t pour la recherche scientifique et le d é veloppement exp é rimental de la corporation pour l ' ann é e sur le montant é ventuel d é duit par cette derni è re en vertu du paragraphe 127.3(1), de son imp ô t pour l ' ann é e payable par ailleurs en vertu de la Partie I, (ii) du montant que la corporation peut r é clamer, sans d é passer 50 % du montant de l ' exc é dent é ventuel (A) de l ' ensemble des d é penses faites par la corporation dans l ' ann é e ou dans l ' ann é e d ' imposition pr é c é dente, apr è s le 19 avril 1983, dont chacune repr é sente une d é pense (à l ' exclusion d ' une d é pense prescrite pour l ' application de la d é finition de " d é pense admissible " au paragraphe 127(9)) d é duite en vertu de l ' alin é a 37(1)a) ou b), dans la mesure o ù la corporation indique cette d é pense dans sa d é claration de revenu en vertu de la partie I pour l ' ann é e, sur le total (B) de toutes les d é penses engag é es par la corporation durant l ' ann é e d ' imposition pr é c é dente dans la mesure o ù chacune de ces d é penses a é t é comprise dans le calcul du total vis é à la disposition (A) et a donn é lieu à (I) un remboursement à la corporation en vertu de la pr é sente partie pour l ' ann é e d ' imposition pr é c é dente, (II) une d é duction par la corporation en vertu du paragraphe 37(1) pour l ' ann é e d ' imposition pr é c é dente, ou (III) une d é duction par la corporation en vertu du paragraphe 127(5) pour une ann é e d ' imposition quelconque, et (C) le double de la fraction du total des montants dont chacun repr é sente un montant que la corporation d é duit dans le calcul de son revenu pour l ' ann é e ou pour l ' ann é e d ' imposition pr é c é dente en application de l ' article 37.1 et qui peut raisonnablement ê tre consid é r é comme se rapportant à des d é penses comprises dans le calcul du total vis é à la disposition (A); (b) l ' imp ô t de la partie VIII remboursable en mains de la corporation à la fin de l ' ann é e. (3) dans la pr é sente loi, " imp ô t de la partie VIII remboursable en mains d ' une corporation " à la fin de l ' ann é e d ' imposition repr é sente le montant de l ' exc é dent é ventuel (a) du total des imp ô ts payables par cette corporation en vertu de la pr é sente partie pour l ' ann é e et les ann é es d ' imposition ant é rieures; sur (b) le total de ses remboursements de la partie VIII pour toutes les ann é es d ' imposition ant é rieures. (4) Toute corporation canadienne imposable peut, sur pr é sentation à une date quelconque d ' une formule prescrite aupr è s du Ministre, au plus tard le dernier jour du mois suivant le mois o ù elle a é mis une action ou une cr é ance ou accord é un droit en vertu d ' un contrat de financement pour la recherche scientifique et le d é veloppement exp é rimental (autre qu ' une action, une cr é ance é mise ou un droit accord é avant octobre 1983 ou une action à l 'é gard de laquelle la corporation a, avant ou au plus tard à ce jour, d é sign é un montant en vertu du paragraphe 192(4)) d é signer, aux fins de la pr é sente partie et de la partie I, un montant à l 'é gard de cette action, de cette cr é ance ou de ce droit, ne d é passant pas le montant de l ' exc é dent é ventuel (a) de la valeur de la contrepartie pour laquelle l ' action ou la cr é ance a é t é é mise, ou le droit accord é, selon le cas, sur (b) dans le cas d ' une action, le montant de toute aide (à l ' exclusion d ' un montant inclus dans le calcul du cr é dit d ' imp ô t pour la recherche scientifique et le d é veloppement exp é rimental d ' un contribuable relativement à cette action) fournie, ou devant ê tre fournie, par un gouvernement, une municipalit é ou tout autre corps public en ce qui concerne l ' action ou l ' acquisition de celle-ci. (4.2) Par d é rogation au paragraphe (4), aucun montant ne peut ê tre d é sign é par une corporation: (a) au titre d ' une action que la corporation é met apr è s le 10 octobre 1984, à l ' exclusion d ' une action admissible (i) é mise avant le 23 mai 1985, ou ii) é mise apr è s le 22 mai 1985 et avant 1986 (A) soit aux termes d ' un accord é crit conclu par la corporation avant le 23 mai 1985, autrement que conform é ment à une option d ' achat de l ' action si cette option n ' a pas é t é lev é e avant le 23 mai 1985, (B) soit dans le cadre d ' un appel public l é gal à l 'é pargne conforme à un prospectus, à un prospectus pr é liminaire ou à une d é claration d ' enregistrement, produit avant le 24 mai 1985 aupr è s d ' un organisme public du Canada suivant la l é gislation f é d é rale ou provinciale sur les valeurs mobili è res et, si la loi le pr é voit, approuv é par un tel organisme public; (b) au titre d ' une action ou cr é ance é mise par la corporation apr è s le 10 octobre 1984 ou d ' un droit consenti par la corporation apr è s cette date, à l ' exclusion d ' une action ou cr é ance é mise avant 1986 ou d ' un droit consenti avant 1986: (i) soit aux termes d ' un accord é crit conclu par la corporation avant le 11 octobre 1984, autrement que conform é ment à une option d ' achat de l ' action, de la cr é ance ou du droit si cette option n ' a pas é t é lev é e avant le 11 octobre 1984, (ii) soit conform é ment à des arrangements é crits sur le point d ' aboutir avant le 10 octobre 1984 concernant l 'é mission de l ' action ou de la cr é ance ou l ' octroi du droit; ou (c) au titre d ' une action ou cr é ance é mise ou d ' un droit consenti à un moment post é rieur au 15 juin 1984, par une corporation qui est une corporation exclue (au sens du paragraphe 127.1(2)) à cette date. [35]       Although subsection 194(4.2) came into force only in 1986, the Federal Court held in First Fund Genesis Corp. v. ...

However, the subject of an audit is a proper consideration when there is a request for information and documents. [65]            When the Minister commenced the Capital Vision audit in 1998 and requested materials, Capital Vision objected to the production of information and documents about the names of its clients. ...

The expression "royalty", as it was considered by the Supreme Court in Imperial Oil, was only considered in the context of the contractual relationships between the parties which arose by reason of a lease and a farm-out agreement. [9]      After careful consideration of the authorities to which both sides referred me, I am of the view that the position taken by the Defendant is correct. ...

It receives no consideration in return in terms of interest. Gestion immobilière Norstar, a name of the numbered company 9179-0543 Québec Inc., which seems to be connected, according to Ms. ...