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«opération » " transaction " «opération » Sont assimilés à une opération une convention, un mécanisme ou un événement.   ...

Thus, for example, Justice Binnie said in SOCAN (at para. 43) that courts had to “transpose” the provisions of a Copyright Act designed to cover works protected by the Berne Convention of 1886, as revised in 1908, “ to the information age, and to technologies undreamt of by those early legislators ...

It also arises in appeals to the Tax Court of Canada under the Income Tax Act, R.S.C. 1985 (5 th Supp.) c. 1, the Employment Insurance Act, or the Canada Pension Plan, or in disputes relating to the status of a taxpayer under an international tax convention (see, for example, Wolf v. ...

Modern convention drops the separation feature of the comma in a list of items greater than two before the conjunction “and” or “or”. ...

(opération) opération Sont assimilés à une opération une convention, un mécanisme ou un événement. ...

The RAD’s decision dismissed the appeal and confirmed the decision made by the Refugee Protection Division [RPD] that the Applicants are not Convention refugees or persons in need of protection. [2]   The RAD found that the RPD did not deny the Applicants adequate interpretation services and that the RPD did not err in its credibility assessment of the Applicants. ...

Analysis [28] GST is payable by recipients of taxable supplies: 165 (1) Subject to this Part, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the rate of 5% on the value of the consideration for the supply. 165 (1) Sous réserve des autres dispositions de la présente partie, l’acquéreur d’une fourniture taxable effectuée au Canada est tenu de payer à Sa Majesté du chef du Canada une taxe calculée au taux de 5 % sur la valeur de la contrepartie de la fourniture. [29] A recipient is defined in section 123 of the Act: recipient of a supply of property or a service means acquéreur (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, a) Personne qui est tenue, aux termes d’une convention portant sur une fourniture, de payer la contrepartie de la fourniture; […] […] 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) Par ailleurs, la mention d’une personne au profit de laquelle une fourniture est effectuée vaut mention de l’acquéreur de la fourniture. ...

They are therefore illustrative of the meaning, in criminal or penal law, of“ "principles of fundamental justice"; they represent principles which have been recognized by the common law, the international conventions and by the very fact of the entrenchment of the Charter, as essential elements of a system for the administration of justice which is founded upon the belief in the dignity and worth of the human person and the rule of law. ...

In 1968 as a result of adoption of the Auto Pact convention entered into between Canada and the United States of America the Canadian producers of Motor Vehicles could approvision themselves with vehicles produced in plants located in the United States without the payment of a customs duty. ...

The result for the appellant company iS: Convention method: $165,000 net profit after tax cost; Captive method: $118,595 net profit after tax cost. ...