Search - convention

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. ...

On this point it is interesting to note that although the French version of the equality rights provision in the European Convention on Human Rights (art. 14) uses the words "sans distinction aucune” the European Court of Human Rights, in the Belgian Linguistic case (1968), 1 E.H.R.R. 252 at 284, decided that the pejorative implication of the English words "without discrimination” was more appropriate:... ... A difference of treatment in the exercise of a right laid down in the convention must not only pursue a legitimate aim: Article 14 is likewise violated when it is clearly established that there is no reasonable relationship of proportionality between the means employed and the aim sought to be realised. ...

[Emphasis added.] [54]         There are also the following definitions in subsection 123(1) of the Act: “recipient” of a supply of property or a service means (a) where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration, (b) where paragraph (a) does not apply and consideration is payable for the supply, the person who is liable to pay that consideration, and (c) where no consideration is payable for the supply, (i) in the case of a supply of property by way of sale, the person to whom the property is delivered or made available, (ii) in the case of a supply of property otherwise than by way of sale, the person to whom possession or use of the property is given or made available, and (iii) in the case of a supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be read as a reference to the recipient of the supply; « acquéreur » a) Personne qui est tenue, aux termes d’une convention portant sur une fourniture, de payer la contrepartie de la fourniture; b) personne qui est tenue, autrement qu’aux termes d’une convention portant sur une fourniture, de payer la contrepartie de la fourniture; c) si nulle contrepartie n’est payable pour une fourniture : (i) personne à qui un bien, fourni par vente, est livré ou à la disposition de qui le bien est mis, (ii) personne à qui la possession ou l’utilisation d’un bien, fourni autrement que par vente, est transférée ou à la disposition de qui le bien est mis, (iii) personne à qui un service est rendu. ...

(c) where the total amount paid or payable shown on the supporting documentation in respect of the supply or, if the supporting documentation is in respect of more than one supply, the supplies, is $150 or more, c)  lorsque le montant total payé ou payable, selon la pièce justificative, à l’égard d’une ou de plusieurs fournitures est de 150 $ ou plus : (i) the information set out in paragraphs (a) and (b), (i) les renseignements visés aux alinéas a) et b), (ii) the recipient’s name, the name under which the recipient does business or the name of the recipient’s duly authorized agent or representative, (ii) soit le nom de l’acquéreur ou son nom commercial, soit le nom de son mandataire ou de son représentant autorisé, (iii) the terms of payment, and (iii) les modalités de paiement, (iv) a description of each supply sufficient to identify it (iv) une description suffisante pour identifier chaque fourniture. [46]         The "supporting documentation" required in section 3 of the Regulations is described in section 2 of the Regulations: “supporting documentation” means the form in which information prescribed by section 3 is contained, and includes « pièce justificative » Document qui contient les renseignements exigés à l’article 3, notamment : (a)  an invoice, a)   une facture; (b)  a receipt, b)   un reçu; (c)  a credit-card receipt, c)   un bordereau de carte de crédit; (d)  a debit note, d)   une note de débit; (e)  a book or ledger of account, e)   un livre ou registre de comptabilité; (f)   a written contract or agreement, f)    une convention ou un contrat écrits; (g)  any record contained in a computerized or electronic retrieval or data storage system, and g)   tout registre faisant partie d’un système de recherche documentaire informatisé ou électronique ou d’une banque de données; (h)  any other document validly issued or signed by a registrant in respect of a supply made by the registrant in respect of which there is tax paid or payable; (pièce justificative) h)   tout autre document signé ou délivré en bonne et due forme par un inscrit pour une fourniture qu’il a effectuée et à l’égard de laquelle il y a une taxe payée ou payable. ... Section 2 of the Regulations defines "intermediary": “intermediary” of a person, means, in respect of a supply, a registrant who, acting as agent of the person or under an agreement with the person, causes or facilitates the making of the supply by the person; (intermédiaire) « intermédiaire » Inscrit qui, agissant à titre de mandataire d’une personne ou aux termes d’une convention conclue avec la personne, permet à cette dernière d’effectuer une fourniture ou en facilite la réalisation. ...