Search - convention

At the objection stage, the Minister allowed the professional dues for 1998 and convention expenses for 1995 and 1996. ...

Cash flow and revenue projections were based on the venue accommodating hockey, boxing, concerts, bingos, conventions and trade shows, estimating annual revenues of approximately $59.5 million with net profit of $6.5 million. ...

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 Parliament, 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; [30]     There is certainly no dearth of authorities on the issue of the situs of employment income for purposes of claiming the section 87 exemption. ...

The collective agreement that governed the labour relations of the employees at the Château Frontenac at the relevant time stipulated that it was agreed that when the organizer of a function such as a convention or a banquet leaves tips to the hotel for distribution, eighty percent (80%) of these tips are to be distributed by the hotel to the employees governed by the collective agreement who have worked during these functions.               ...

(c) any amount received or receivable by the taxpayer in the year (depending on the method regularly followed by the taxpayer in computing the taxpayer's income) as, on account of, in lieu of payment of or in satisfaction of, interest to the extent that the interest was not included in computing the taxpayer's income for a preceding taxation year; 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 Parliament, 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 legislation 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. (3) No succession duty, inheritance tax or estate duty is payable on the death of any Indian in respect of any property mentioned in paragraphs (1)(a) or (b) or the succession thereto if the property passes to an Indian, nor shall any such property be taken into account in determining the duty payable under the Dominion Succession Duty Act, Chapter 89 or the Revised Statutes of Canada, 1952, or the tax payable under the Estate Tax Act, chapter E-9 of the Revised Statutes of Canada, 1970, on or in respect of other property passing to an Indian. ...

., chapter S-31.1. [27] [translation] This concept generally exempts businesses from investigating their co‑contractors prior to entering into a contract with them, in the interest of expediting business transactions and preventing them from being unduly disrupted by an expensive, impractical investigation process: definition from a paper by Paul Ryan on employment agencies at the 2012 Association de Planification fiscalet et financière Convention, Montréal, at p. 1. [28] See sections 217 and ff. ...

This plea, at paragraph 479, is perhaps parallel to that at paragraph 492 in which the Plaintiffs refer generally to Canadian legislation, a United Nations covenant and the United Nations Convention Against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment: there are insufficient particulars by which to determine whether any of the allegations based on this legislation gives rise to a civil cause of action in Canada. [19]            Finally, the approach of the Plaintiffs to damages and to injunctive relief goes considerably beyond the $14,030,000 that the Plaintiffs sought in the initial Statement of Claim. ...

"sale", in respect of property, includes any transfer of the ownership of the property and a transfer of the possession of the property under an agreement to transfer ownership of the property;...... « vente » Y sont assimilés le transfert de la propriété d'un bien et le transfert de la possession d'un bien en vertu d'une convention prévoyant le transfert de la propriété du bien.... [34]       In R. v. ...

. ·          “twinning arrangement” « convention de jumelage » “twinning arrangement” means the pairing of two distinct film or video productions, one of which is a Canadian film or video production and the other of which is a foreign film or video production. ...

The Tribunal and I must follow the “vertical convention of precedent” as Justice Rothstein called it at paragraph 27. ...