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Consequences of Revocation of a Plan [31]            The revocation of registered pension plans is a matter that has been recently considered by this Court in Loba and in Boudreau v. ...

The significance of the allocation is the recognition by the parties to the settlement that there are past and future components to the settlement amount. [19]            The meaning of the phrase "payable on a periodic basis" was considered in The Queen v. ...

., para. 23. [44] Finally, the Chief Justice concluded that in order to benefit from the defence of officially induced mistake of law, an accused must show that "she made a mistake of law, that she considered her legal position, consulted an appropriate official, obtained reasonable advice and relied on that advice in her actions": ibid., at para. 36. [45] The definition of what constitutes an official is still evolving. ...

(Denied) Function of judge hearing appeal from Minister's decision [12]      As already mentioned, the Minister assumed in support of his decision the existence of a number of facts obtained by inquiry from workers and the business he considered to be the employer. ...

Therefore, the mortgage interest expenses that the Corporation attempted to deduct during the relevant years were properly denied by the Minister as the mortgages on the Weiler Property and the Keating Property cannot be considered as “borrowed money used for the purpose of earning income from a business or property” under paragraph 20(1)(c) of the Act. (2) Interest Discrepancies [86]          For the Corporation’s taxation years ending on November 30, 2008 and November 30, 2009, the Minister disallowed the deduction of $9,589 and $2,968 respectively, due to a lack of supporting documentation. ...

Many of these same authorities have very recently been considered and applied in Johns-Manville Canada Inc. v. ...

Occupancy of the addition began in the first quarter of 2010. [5]               Pursuant to the Excise Tax Act, the Appellant is considered to have made a self-supply of the addition to the Springhill facility. ...

If the answer to that question is in the negative, then a sufficient nexus exists between the receipt and the loss of employment for the payment to be considered a retiring allowance. [103]   In this case, in light of the evidence, I am of the opinion that the entire amount [confidential] paid by the KM Group to Mr. ...

It considered the text, context, and purpose of the Attribution Regulations and correctly found that the term loan corporation is not limited to regulated institutions that take deposits from the public. ...

Evidently, the decisions of Canadian courts concerning these provisions must also be considered and applied. [33]   A gift contract is defined in article 1806 of the CCQ. ...