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Where a tax number on a supplier's invoice is invalid, it cannot be considered to have been obtained for the purposes of paragraph 3(b)(ii) of the Regulations in accordance with subsection 241(1) of the Act: Alexander Nix Group Inc. v. ...

  [36]          The second question to be considered is whether Ferblanterie Alexandre and D.H.  ...

In exercising the above-noted discretionary, I have considered the following:   1.       ...

Canada [6], Major J. explained how inventory is to be considered in this calculation:   21        Reduced to its simplest terms, the income or profit from the sale of a single item of inventory by a sales business is the ordinary tracing formula calculated by subtracting the purchase cost of the item from the proceeds of sale. ...

Coicou and the three payors is prohibited by law, and, as was held in the decisions cited by counsel for the Respondent, it must also be considered contrary to public order ...

First, he pointed out that the shares were never paid for, as is required by subsection 25(3) of the Canadian Business Corporations Act, and that their cost was simply considered a Genex expense. ...

The total relationship of the parties must always be considered although the factors may be discussed separately in reviewing the evidence. ...

Their functions were to be onsite and to attend and record meetings where decisions of interface were being considered. ...

Accordingly it is our opinion that a corporation possessing neither assets nor liabilities at the end of the taxation year could not as a general rule be considered insolvent for the purposes of subparagraph 50(1)(b)(iii) of the Act. [35]     Again I would have come to the same conclusion respecting clause 50(1)(iii)(b)(A) even if the burden had not shifted to the Respondent because I found the Appellant's testimony credible. [36]     In summary, the Respondent has not met the burden respecting the four conditions of the Act set out in subparagraph 50(1)(b)(iii) and the Appellant is therefore entitled to the ABIL for the 1999 taxation year. ...

Young again considered the provincial audit, as well as relying on the financial statements, mentioned earlier, filed by the Corporation with the 1997 and 1998 income tax returns. ...