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Pension Benefits Division Act 4. (1) A member of a pension plan or a spouse or former spouse of a member may, in the circumstances described in subsection (2), apply to the Minister to divide the member's pension benefits between the member and the spouse or former spouse. (2) The circumstances in which an application may be made are: (a) where a court in Canada of competent jurisdiction, in proceedings in relation to divorce, annulment of marriage or separation, makes an order that provides for the pension benefits to be divided between the member and the spouse or former spouse; or (b) where the member and the spouse or former spouse have lived separate and apart for a period of one year or more and, either before or after they commenced to live separate and apart, (i) a court in Canada of competent jurisdiction makes an order that provides for the pension benefits to be divided between them, or (ii) the member and the spouse or former spouse have entered into a written agreement that provides for the pension benefits to be divided between them. (3) For the purposes of paragraph (2)(b), (a) the member and the spouse or former spouse are deemed to have lived separate and apart for any period during which they lived apart and either of them had the intention to live separate and apart from the other; and (b) a period during which the member and the spouse or former spouse have lived separate and apart shall not be considered to have been interrupted or terminated by reason only (i) that the member or the spouse or former spouse has become incapable of forming or having an intention to continue to live separate and apart or of continuing to live separate and apart of the member's or the spouse's or former spouse's own volition, if it appears to the Minister that the separation would probably have continued if the member or the spouse or former spouse had not become so incapable, or (ii) that the member and the spouse or former spouse have resumed cohabitation during a period of, or periods totalling, not more than ninety days with reconciliation as its primary purpose. (4) An application must (a) be made in writing and contain the prescribed information; and (b) be accompanied by a certified true copy of the court order or spousal agreement and such other documents as are prescribed. ...

No. 736 (QL), the Tax Court of Canada considered an application made by a taxpayer, Mr. ...

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. ...

Moreover, the Mohawks of Akwesasne are also considered an “aboriginal people” within the meaning of s.35 of the Constitution Act, 1982, being Schedule B to the Canada Act 1982 (U.K.), 1982, c. 11 ...

  [76]            The Applicants placed considered emphasis upon Fjoser’s powerpoint presentation which he gave to various police forces from time to time. ...

I also considered that fact that the judgment debtor was uneducated, although this in no way changes the fact that before he died, besides his property at issue he did not possess any other valuable assets that enabled him to pay his debt to the judgment creditor. ...

He stated that [translation] “a representative of the Canadian producer did in fact telephone me several months ago to inquire about the balance of CNC funding of films in production and I provided her with an answer on this point; as for the rest, I considered it, perhaps a bit perfidiously, to be their business. ...

Other elements to be considered are the following: a.        the fine must not be a mere token amount, but must reflect the ability of the person found in contempt to pay the fine; b.        ...

Recognizing that neither GMCL nor Program Employees had kept such records, the Minister stated that “an approximation could have been considered using appointment calendars, expense reports or other sources”. ...

Section 177 of the Customs Act considered. Per Taschereau J. (dissenting): The evidence shows that respondent did not smuggle the cigarettes, and as the Court has no jurisdiction to go beyond the reasons given by the Minister in the notice under sec. 172, it cannot therefore inquire whether he committed other infractions justifying the seizure. ...