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  [32]          I have also considered George’s evidence in reaching the conclusion that these deposits of small bills into Ruby King’s bank account were not shareholders’ loans. ... George Szeto   [36]          The Minister considered the financial affairs of George and his spouse, Tam Yukam in making the net worth calculations. ...

  [28]          Appellant's counsel stated that in adopting a value-added tax over other tax systems, Parliament considered as a first principle the full recovery of GST paid or payable by any registrant acquiring goods or services in connection with making a taxable supply in the course of a commercial activity [17] and, in appellant's counsel's view, the disallowance of the disputed amount frustrates the fundamental purpose of the GST regime. ... Patel confirmed that at time of assessing the appellant, the Minister assumed that a choice of methodology is considered an "election" that is "executed" at the time of filing the GST return for the relevant period but "cannot be applied retroactively to replace a previous election and thereby affect a prior period filing". ...

The Canada Revenue Agency considered that the payment (Y) from Amex to Costco was consideration for a taxable supply by Costco to Amex, and assessed Costco for unremitted GST for a three-year period from September 3, 2001 to August 29, 2004. ... Her Majesty the Queen: [8]   18        …This provision has been considered only twice by this Court, and neither case sheds any light on the meaning of the expression “any administrative service” (“les services administratifs”). ...

An economic error, or an error with respect to the value of the object of a prestation, is generally not considered a ground of nullity. ... Obviously, we would not even have considered the transaction... it was clear that this was straight exchange. [23] [69]    Guylain Beaudoin, the Town Manager, explains: [TRANSLATION] A. ...

In respect of this last indicator, paragraphs 111 and 114 through 120 of the article on the contract of employment are here reproduced:   [111]    All the indicia that have just been separately analysed could, when considered together, show a high degree of integration of the worker into the activities of the payer. ... Wrights' Canadian Ropes Ltd., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere. ...

An argument was made that the due diligence defence in this case might have to be considered in respect of two distinct periods even though the assessments cover one continuous period, namely January 1, 2001 through December 31, 2003. ... That his knowledge of the law extends to certain obligations but not others might be considered rather convenient. ...

The traditional land could be considered to be used for the traditional purposes of hunting, fishing and trapping, but it was not exclusively for the Band’s use. ... This cements my view of why the Band considered a surrender of any sort.   ...

He also spoke about the application of section 85 to a block of Aeterna shares giving rise to a capital gain, and said that he considered himself entitled to the capital gains exemption until April 1999 ... René Vaillancourt never considered it important to account for the Aeterna share purchases by Avaren because he is having trouble reconstructing everything. ...

Simone cannot be considered to have had any reason to believe that he could "conduct his... affairs in reliance on that expectation", to use the words of Mr. ... Given that the cause of action could only arise 90 days after this date, it is clear that the certificate registered by the Minister on March 22, 1988, was sufficient to renew the limitation period for a further six-year period, that is, until March 1994. [38]     The next collection proceeding which can be considered to have renewed the limitation period for the 1979-1986 period is the requirement to pay $181,275 dated January 12, 1993. [27] So the limitation period was thereby extended to January 12, 1999. ...

Consequently, the supply cannot be zero-rated and remains exempt by virtue of section 1 of Part VII of Schedule V of the ETA. [13]     In the alternative, the Respondent submits that even if the Appellant's supply of services to Natcan could be considered zero-rated, the ITCs claimed were not established based on the actual amount of ITCs related to services supplied to Natcan. ... In addition, technical notes were considered statutory interpretation tools in Ast Estate v. ...