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Hansen, as an “heir”, to be considered a “person”, she must administer, wind-up, control or deal in a representative or fiduciary capacity with the property of the Estate, which is not the case here. ... In my view, the definition of “legal representative of a taxpayer” found in subsection   248(1) relates to the application of the Act (e.g. section   159 dealing with the liability of a legal representative of a taxpayer), while the reference to “legal representative” in the definition of “person” extends the meaning of “person” to include any legal representative of a person, under the applicable private law. [41]   Therefore, in the present case, I   am of the view that the word “heir” contemplated by the definition of “person” has to be interpreted in accordance with the CCQ; the CCQ does not require that, to be considered as an “heir”, one has to administer, wind-up, control or otherwise deal in a representative or fiduciary capacity with the property that belongs to another person. ...

It remains to be considered whether the present case falls within that rule. ... Conclusion [60]   For all the foregoing reasons, I would allow the appeal and refer the matter back to the Minister for reconsideration and reassessment on the basis that the Appellant is liable for Part 1 tax but not Part XIV tax. [61]   All circumstances considered, I exercise my discretion not to award costs. ...

Industrialized countries, including Canada, have considered two methods for improving their foreign tax credit provisions with respect to income arising in developing countries: the first one is the “matching credit” system and the second one is the “tax-sparing” method. ... And the appellant is resident in Canada. 4.03.15 The Court also thinks that the expression "Israeli tax payable” pursuant to provision XXIII (2) of the Convention, must be construed in the sense that even if a tax is not paid to Israel because of an exemption provided of the said provision, it must be considered as if it were really paid. ...

Moss selected therefrom certain passages which could support his argument that “know-how” is equivalent to “secret process”, and that it therefore should be considered on “capital” account. ... Turning then to the “non-competition” feature stressed by the respondent in this matter it does not appear sufficient in itself to be seriously considered as that for which the payment at issue was made. ...

Sections 1 and 12 of Part V of Schedule VI provide specific and strict requirements that must be met for a sale to be considered an export sale and consequently, a zero-rated supply under the ETA. [14]   I find that the Appellant did not provide the Court with sufficient and reliable evidence showing, even on a prima facie basis, that more than 13% of his sales made during the 2011 Period and the 2012 Period were export sales under the ETA. ... For example, a sale that was reported as an export sale was a domestic sale as the vehicle was registered in Ontario after the vehicle was sold by the Appellant. [1] Also, on some occasions, the Ledgers would indicate that a sale was a domestic sale but the Appellant testified that the sale was an export sale. [2] On other occasions, the Ledgers indicated that the sale was an export sale but it was effectively a sale to an Ontario resident. [3] [24]   Given all the errors found in the Ledgers, I am of the view that the Ledgers are not reliable evidence and are not to be considered by the Court. [25]   Mr.  ...

Sections 1 and 12 of Part V of Schedule VI provide specific and strict requirements that must be met for a sale to be considered an export sale and consequently, a zero-rated supply under the Act. [24]   Section 142 is the general provision used to determine whether a supply is deemed to be made inside or outside of Canada. ... Justice Lafleur gave examples of situations where insufficient evidence was provided to prove exportation; for example, when a rider to a Bill of Lading is provided without the actual Bill of Lading, or when the Bill of Lading is defective (e.g., not stamped, not dated, or incomplete, the Appellant’s name is missing) or when documents are provided but cannot be traced to the sale of the supply purportedly exported. [32]   In the case at bar, I am of the view that the Appellant has not provided the Court with sufficient and reliable evidence showing that the subject vehicles were exported by the Appellant from Canada to Nigeria. [33]   The following is a list of factors that I have considered in arriving at my decision: a.   ...

The relative weight of each will depend on the particular facts and circumstances of the case. [24]   Under Quebec law, the intention of the parties is a very important factor to be considered. ... This factor, which should be considered from the worker's point of view, is also indicative of a contract of employment. ...

Davis with respect to these documents has not been considered by me in making this decision. ... As of April 23, 1996, the term “medical practitioner” is used instead of “practitioner” for consistency with the terminology used in Part II of Schedule V... [43] [39] The Technical Paper shows that from the inception of the GST, Parliament intended for orthopaedic braces to be tax-free while the Finance explanatory notes show that orthodontic appliances were considered to be a zero-rated orthopaedic brace under section 23. ...

The witness was asked, based on his experience and the evidence he had given to the Court, what he considered to be a required reserve for the operations of the appellant. ... After this evidence was in Cuthbertson expressed the view that depreciation should also be considered. ...

In the late 1980s, this was considered a “hot” area in Toronto’s real estate market. ... In Ontario, these actions come under the Vendors and Purchasers Act, 1990 R.S.O. chapter V.2 which provides in subsection 3: 3.(1) A vendor or purchaser of real or leasehold estate or the vendor’s or purchaser’s representative may at any time and from time to time apply to the Ontario Court (General Division) in respect of any requisition or objection or any claim for compensation or any other question arising out of or connected with the contract, except a question affecting the existence or validity of the contract, and the court may make such order upon the application as may be considered just. ...