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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. ...

The Court should not interfere if the Minister did not rely upon irrelevant or extraneous considerations (Barron v. ...

. ·          “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. ...

So I will grant the withdrawal,…     [14]            The essence of the Court’s concern was that time was taken, without notice to the Respondents, in the consideration of preliminary matters that should have been dealt with by motion heard in advance of a hearing specifically dedicated to the hearing of witnesses and argument on the fundamental issue of the guilt or otherwise of contempt on the part of the Respondents ...

. […]   [49]            There, the Supreme Court considered the grammatical and ordinary sense of the words at issue, the scheme of the act under consideration, the legislative history and evolution of the provisions in issue and the purpose of the legislation ...

Background – Procedural History [16]   This is the second motion to certify a class action based on allegations by the Beekeepers that: 1) Following the expiry of HIPR 2004, the Federal Crown denied the Beekeepers the right to seek import permits for “packages”, rejecting any applications for import permits without consideration; 2) The Federal Crown informed commercial beekeepers that the border remained closed to American “packages”, and the Federal Crown would not reconsider this policy until a new risk assessment was completed, which it represented would only be done following an “official request” from the Canadian Honey Council (“Honey Council”); 3) As a result of the Federal Crown’s unlawful extension of the prohibition against “package” imports, commercial beekeepers were forced to buy replacement bees from less desirable sources, and use more time-intensive and expensive measures to keep their bees alive over the winter. ...