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Results 1201 - 1210 of 1281 for convention
FCA

Dynamex Canada Inc. v. Mamona, 2003 FCA 248

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. ...
TCC

Groscki v. The Queen, 2017 TCC 249 (Informal Procedure)

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

GUY GERVAIS V. HER MAJESTY THE QUEEN, 2018 FCA 3

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

Aldarwish v. Canada (Citizenship and Immigration), 2019 FC 1265

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. ...
FCA

Canadian Imperial Bank of Commerce v. Canada, 2021 FCA 96

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. ...
TCC

Brenda Schaff v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2695

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. ...
TCC

Violette Motors Limited and W. H. Violette Limited v. Minister of National Revenue, [1987] 1 CTC 2205, 87 DTC 136

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. ...
T Rev B decision

Bonavista Cold Storage Company Limited v. Minister of National Revenue, [1983] CTC 2093, 83 DTC 89

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. ...
T Rev B decision

Charles L Braive v. Minister of National Revenue, [1981] CTC 2790, 81 DTC 748

. $3,281.20 T-4 G 2nd Assistant Director: aurait été régi par une convention collective, selon employeur Canadian Broadcasting Corp. $4,110.00 (T-4) T-4 H $27.50 (T-4A) T-4A contrat écrit: decision d’un juge-arbitre Concordia University $50.00 T-4A I Lettre en date du The Group Prod. ...
TCC

1229-1605 Québec Inc. v. R., [1998] 3 CTC 2175, 98 DTC 1349

Couture, who was inexperienced in matters of organization and travel sales in general, spent all his available time learning and finding out about the rules, bases, conventions and principles that would enable him to manage the operations well enough to maximize the return on his investment. ...

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