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[OFFICIAL ENGLISH TRANSLATION]   ORDER AND REASONS FOR ORDER (disposed of upon consideration of written representations)   [1]              The applicant, the Municipality of Larouche, submitted a motion seeking leave to intervene and make representations at the hearing of the appeal under section 28 of the Tax Court of Canada Rules (General Procedure) [1] (Rules) ...

Perhaps as importantly, the facts as alleged call for a consideration of the submitted ground of appeal where similar, but not identical facts of this taxpayer require a trial judge to assess and weigh this Applicant’s/Appellant’s particular facts when applying same to “the constituent elements of a multi-factored test in the particular circumstances of a particular case” as described in Rock, which, as noted, references the Federal Court of Appeal in Horn and Williams ...

(the "Corporation") RESOLVED THAT: a) ONE HUNDRED (100) Common Shares without par value of the Corporation (hereinafter called the "Common Shares") be and the same are hereby allotted as follows: NAME NUMBER OF SHARES AGGREGATE AMOUNT TO BE RECEIVED Anna Vallozzi 50 Common $50.00 Antonella Gismondi 50 Common $50.00 b) The Board of Directors hereby fixes the sum of $100.00 as the aggregate consideration for the issuance of the said One Hundred (100) Common Shares; and c) Payment of the said One Hundred (100) Common Shares having been received by the Corporation, the said One Hundred (100) Common Shares be issued as fully paid and non-assessable, and a certificate therefore be issued to each of the aforesaid allottees. ...

Analysis and Decision   [41]         After a fair consideration of all of the evidence and giving due weight and attention to the able arguments of the Respondent and the Appellant, the Court must conclude that this appeal must be dismissed. ...

My consideration of this issue, as well as the other the requirements in subsection 166.2(5), are set out below.             ...

  [17]         With respect to the GSTC, the considerations are similar. ...

  [17]         In the case at bar, after obtaining written waivers, alerting both parties to the process and conducting the review, the Minister during or shortly after the Audit Period (now six years ago):   1)                 unilaterally preferred the representations of AFT and the facts which supported the confirmation of AFT’s assessment and the reassessment of the Appellant;   2)                 approached a consideration of a section 174 application in one form or another and decided not to proceed; and   3)                 some years later proceeded to file a Reply containing factual assumptions which are consistent with her assessing position taken from the very outset which confirmed, (without ambivalence, indecision or uncertainty as to fact and/or law) the preferred as filed return of AFT over the characterization of the payment by the Appellant ...

Absent bad faith on the part of the Minister, a breach of the principles of natural justice or consideration of extraneous or irrelevant factors, there is nothing to warrant the Court's interference with the exercise of his discretion. ...

In spite of the scope of these ideas, this does not give the independent third party the authority to act beyond the limits imposed by law. [23]            If I am wrong to apply the standard of review of correctness, I must add that the order made by the independent third party is unreasonable since it only took into consideration Ms. ...

Property in the goods has passed from the printer to the customer in return for a money consideration; that is in law a sale. [11]            I do not find anything contrary to this view in the decision of the Court of Appeal in the case of Canada v. ...