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These include a “prescribed service” (paragraph (t)). [7]   The portions of the definition most relevant in this appeal read as follows: financial service means service financier (a) the exchange, payment, issue, receipt or transfer of money, whether effected by the exchange of currency, by crediting or debiting accounts or otherwise, a) L’échange, le paiement, l’émission, la réception ou le transfert d’argent, réalisé au moyen d’échange de monnaie, d’opération de crédit ou de débit d’un compte ou autrement; […] […] (i) any service provided pursuant to the terms and conditions of any agreement relating to payments of amounts for which a credit card voucher or charge card voucher has been issued, i) un service rendu en conformité avec les modalités d’une convention portant sur le paiement de montants visés par une pièce justificative de carte de crédit ou de paiement; […] […] (l) the agreeing to provide, or the arranging for, a service that is l) le fait de consentir à effectuer, ou de prendre les mesures en vue d’effectuer, un service qui, à la fois: (i) referred to in any of paragraphs (a) to (i), (i) est visé à l’un des alinéas a) à i),   […] […] but does not include La présente définition exclut: […] […] (t) a prescribed service; t) les services visés par règlement. [8]   Section 4 of the Financial Services and Financial Institutions (GST/HST) Regulations, SOR/91-26, provides the definition of a “prescribed service” for the purposes of exclusionary paragraph (t). ...

Between the commencement of the time entries in 2012 and such retention, the Plaintiffs devoted significant time to consulting one or more other experts, in particular a Professor Clarke, who appears to be an expert on Belgian law and the Convention on the Contract for the International Carriage of Goods by Road [CMR]. ...

(to attend convention) 9.4 hours July 13: flight to Regina Sask. — appellant cannot account for trip, 1.4 hours July 15: flight to Regina, Sask. — wife passenger, 1.0 hour July 17: local flight — no business purpose, 1.0 hour Sept. 21: flight to Saskatoon, Sask. ...

That the judgment in the Sura case was not intended to govern the situation which might arise where property is held in community under contract either in Quebec or elsewhere is moreover made plain at p. 72 where the learned judge said: “De plus, quand il s’agit de communauté conventionnelle, il est certain que la situation peut être différente, car les conjoints peuvent toujours par contrat, tout en stipulant la communauté qui doit déterminer le régime marital financier, faire toutes sortes d’autres conventions qui, évidemment, ne doivent pas être contraires aux bonnes moeurs ni à l’ordre public. ...

(the company) during the years in question, and each of them claims that his or her income from the company is not subject to taxation by reason of paragraph 81 (1 (a) of the Income Tax Ac fl [2] and paragraph 87(1)(b) of the Indian Act fl [3] Income Tax Act (L504/R4042/T2/BT2) test_linespace (236>217.60) 0.855 0263_6471_6581 81(1) There shall not be included in computing the income of a taxpayer for a taxation year, (a) an amount that is declared to be exempt from income tax by any other enactment of the Parliament of Canada, other than an amount received or receivable by an individual that is exempt by virtue of a provision contained in a tax convention or agreement with another country that has the force of law in Canada: Indian Act (L506/R4406/T2/BT2) test_marked_paragraph_end (2538) 0.835 0264_1111_1219 87(1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83, the following property is exempt from taxation, namely, (a) the interest of an Indian or a band in reserve lands or surrendered lands; and (b) the personal property of an Indian or a band situated on a reserve. (2) No Indian or band is subject to taxation in respect of the ownership, occupation, possession or use of any property mentioned in paragraph (1)(a) or (b) or is otherwise subject to taxation in respect of any such property. ...

[2] and paragraph 87(1)(b) of the Indian Act. [3] Income Tax Act 81(1) There shall not be included in computing the income of a taxpayer for a taxation year, (a) an amount that is declared to be exempt from income tax by any other enactment of the Parliament of Canada, other than an amount received or receivable by an individual that is exempt by virtue of a provision contained in a tax convention or agreement with another country that has the force of law in Canada; Indian Act 87(1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83, the following property is exempt from taxation, namely, (a) the interest of an Indian or a band in reserve lands or surrendered lands; and (b) the personal property of an Indian or a band situated on a reserve. (2) No Indian or band is subject to taxation in respect of the ownership, occupation, possession or use of any property mentioned in paragraph (1)(a) or (b) or is otherwise subject to taxation in respect of any such property. ...

Les commentaires et les recherches faits sur la définition d’une profession sont utiles même si les conclusions sont peut-être la résultante du fait que le Juge Flanigan était un enthousiaste par nature. 4.3.4.5 Le cas de Donald B MacDonald c MRN Le Juge Flanigan a refusé l’appel de M MacDonald, un agent d’assurance et a refusé les dépenses relatives à des conventions (prévues à l’article 11(1)(ia) de l’ancienne Loi) sur la base que l’appelant, selon la preuve, n’exerçait pas alors une entreprise, tel que l’exigeait l’article 11(1)(ia). 4.3.4.6 Le cas de La Reine (: L’Institut de chimie du Canada Le Juge Urie de la Cour fédérale, Division de première instance, a rejeté l’appel de L’Institut qui réclamait en vertu de l’article 11(1) de la Loi des Postes que la revue “Chemistry in Canada” soit classée dans la catégorie du courrier de deuxième classe. ...

In Australia it has been ruled that the debates in the Federal Convention which framed the Commonwealth Constitution afterwards brought into force by Imperial legislation cannot be used for the interpretation of the Constitution.” ...

In the absence of a reason to reject it, the ordinary meaning prevails; b) Even if the ordinary meaning is plain, courts must take into account the full range of relevant contextual considerations including purpose, related provisions in the same and other Acts, legislative drafting conventions, presumptions of legislative intent, absurdities to be avoided and the like; and, c) In light of these considerations, the court may adopt an interpretation that modifies or departs from the ordinary meaning, provided the interpretation adopted is plausible and the reasons for adopting it are sufficient to justify the departure from ordinary meaning. [8] [43] The characterization of the Payment as consideration for the granting of a right, namely the right to extend the term, does not preclude the Payment as payment for a modification of the original EPA. ...

  [7]      If the Appellant was not a resident of Canada at the time of the share sale, the deemed disposition rules in paragraph 128.1(4)(b) of the Act would apply and the tax payable on the deemed divided would be governed by section 212 of the Act and by the Canada–United States Income Tax Convention. [2]   How Evidence was Presented   [8]      There was a partial Agreed Statement of Facts filed at the hearing. ...   [2] Convention between Canada and the United States of America with respect to Taxes on Income and Capital, signed at Washington D.C. on September 26, 1980, amended by Protocols done on June 14, 1983, March 28, 1984, March 17, 1995, and July 29, 1997 [“Canada-U.S. ...