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(tax benefit) opération Sont assimilés à une opération une convention, un mécanisme ou un événement. ... Disposition 248(1) disposition constitue notamment une disposition de bien, sauf indication contraire expresse: a) toute opération ou tout événement donnant droit au contribuable au produit de disposition d’un bien; b) toute opération ou tout événement par lequel, selon le cas: (i) une action, une obligation, un billet, un certificat, une hypothèque, une convention de vente ou un autre bien semblable, ou un droit y afférent, est racheté en totalité ou en partie ou est annulé, (ii) une créance ou un autre droit de recevoir une somme est réglé ou annulé,   (iii) une action est convertie par suite d’une fusion ou d’une unification, (iv) une option concernant l’acquisition ou la disposition d’un bien expire, (v) une fiducie, à l’égard de laquelle il est raisonnable de considérer qu’elle agit à titre de mandataire pour l’ensemble de ses bénéficiaires en toute matière liée à ses biens (sauf si elle est visée à l’un des alinéas a) à e.1) de la définition de fiducie au paragraphe 108(1)), cesse d’agir à ce titre pour l’un de ses bénéficiaires en toute matière liée à ses biens; c) tout transfert de bien à une fiducie ou tout transfert de bien d’une fiducie à un bénéficiaire de celle-ci, sauf disposition contraire aux alinéas f) ou k); d) si le bien est la participation d’un contribuable au capital d’une fiducie, ou une partie d’une telle participation, sauf disposition contraire aux alinéas h) et i), un paiement de la fiducie effectué au contribuable après 1999 qu’il est raisonnable de considérer comme ayant été effectué en raison de la participation du contribuable au capital de la fiducie. ...

PART XI.1 PARTIE XI.1 207.1 (1) Where, at the end of any month, a trust governed by a registered retirement savings plan holds property that is neither a qualified investment (within the meaning assigned by subsection 146(1)) nor a life insurance policy in respect of which, but for subsection 146(11), subsection 146(10) would have applied as a consequence of its acquisition, the trust shall, in respect of that month, pay a tax under this Part equal to 1% of the fair market value of the property at the time it was acquired by the trust of all such property held by it at the end of the month, other than 207.1 (1) La fiducie régie par un régime enregistré d’épargne-retraite et qui, à la fin d’un mois donné, détient des biens qui ne sont ni un placement admissible (au sens du paragraphe 146(1)) ni une police d’assurance-vie à l’égard de laquelle, sans le paragraphe 146(11), le paragraphe 146(10) aurait été applicable à la suite de son acquisition doit payer, pour ce mois, en vertu de la présente partie, un impôt égal à 1 % de la juste valeur marchande des biens au moment où ils ont été acquis par la fiducie, de tous ces biens qu’elle détient à la fin du mois, autres que: (a) property, the fair market value of which was included, by virtue of subsection 146(10), in computing the income, for any year, of an annuitant (within the meaning assigned by subsection 146(1)) under the plan; and a) les biens dont la juste valeur marchande a été incluse, en vertu du paragraphe 146(10), dans le calcul du revenu, pour une année donnée, d’un rentier (au sens du paragraphe 146(1)) en vertu du régime; (b) property acquired by the trust before August 25, 1972. b) les biens acquis par la fiducie avant le 25 août 1972. (2) Where, at the end of any month, a trust governed by a deferred profit sharing plan holds property that is neither a qualified investment (within the meaning assigned by section 204) nor a life insurance policy (referred to in paragraphs 198(6)(c) to 198(6)(e) or subsection 198(6.1)), the trust shall, in respect of that month, pay a tax under this Part equal to 1% of the fair market value of the property at the time it was acquired by the trust of all such property held by it at the end of the month, other than (2) La fiducie régie par un régime de participation différée aux bénéfices et qui, à la fin d’un mois donné, détient des biens qui ne sont ni un placement admissible (au sens de l’article 204) ni une police d’assurance-vie (visée aux alinéas 198(6) c) à e) ou au paragraphe 198(6.1)) doit payer, pour ce mois, en vertu de la présente partie, un impôt égal à 1 % de la juste valeur marchande des biens au moment où ils ont été acquis par la fiducie, de tous ces biens qu’elle détient à la fin du mois, autres que: (a) property in respect of the acquisition of which the trust has paid or is liable to pay a tax under subsection 198(1); and a) les biens pour l’acquisition desquels la fiducie a payé ou est tenue de payer un impôt en vertu du paragraphe 198(1); (b) property acquired by the trust before August 25, 1972. b) les biens acquis par la fiducie avant le 25 août 1972. (3) Every trust governed by a registered education savings plan shall, in respect of any month, pay a tax under this Part equal to 1% of the total of all amounts each of which is the fair market value of a property, at the time it was acquired by the trust, that (3) La fiducie régie par un régime enregistré d’épargne-études doit payer, pour un mois, en vertu de la présente partie, un impôt égal à 1 % du total des montants représentant chacun la juste valeur marchande d’un bien, au moment de son acquisition par la fiducie, qui, à la fois: (a) is not a qualified investment (as defined in subsection 146.1(1)) for the trust; and a) n’est pas un placement admissible, au sens du paragraphe 146.1(1), pour la fiducie; (b) is held by the trust at the end of the month. b) est détenu par la fiducie à la fin du mois. (4) Where, at the end of any month after 1978, a trust governed by a registered retirement income fund holds property that is not a qualified investment (within the meaning assigned by subsection 146.3(1)), the trust shall, in respect of that month, pay a tax under this Part equal to 1% of the fair market value of the property at the time it was acquired by the trust of all such property held by it at the end of the month other than property, the fair market value of which was included by virtue of subsection 146.3(7) in computing the income for any year of an annuitant (within the meaning assigned by subsection 146.3(1)) under the fund. (4) La fiducie régie par un fonds enregistré de revenu de retraite et qui, à la fin d’un mois donné après 1978, détient des biens qui ne sont pas un placement admissible (au sens du paragraphe 146.3(1)) doit payer, pour ce mois, en vertu de la présente partie, un impôt égal à 1 % de la juste valeur marchande des biens au moment où ils ont été acquis par la fiducie, de tous ces biens qu’elle détient à la fin du mois, autres que les biens dont la juste valeur marchande a été incluse, en vertu du paragraphe 146.3(7), dans le calcul du revenu d’une année donnée d’un rentier (au sens du paragraphe 146.3(1)) en vertu du fonds. (5) Where at any time a taxpayer whose taxable income is exempt from tax under Part I makes an agreement (otherwise than as a consequence of the acquisition or writing by it of an option listed on a designated stock exchange) to acquire a share of the capital stock of a corporation (otherwise than from the corporation) at a price that may differ from the fair market value of the share at the time the share may be acquired, the taxpayer shall, in respect of each month during which the taxpayer is a party to the agreement, pay a tax under this Part equal to the total of all amounts each of which is the amount, if any, by which the amount of a dividend paid on the share at a time in the month at which the taxpayer is a party to the agreement exceeds the amount, if any, of the dividend that is received by the taxpayer. (5) Le contribuable dont le revenu imposable est exonéré de l’impôt prévu à la partie I et qui convient (autrement que par suite de l’acquisition ou de la vente par lui d’une option inscrite à la cote d’une bourse de valeurs désignée) d’acquérir une action du capital-actions d’une société (auprès d’une personne autre que la société) à un prix qui peut différer de la juste valeur marchande de l’action au moment où l’action peut être acquise doit payer en vertu de la présente partie, pour chaque mois où il est partie à la convention, un impôt égal au total des sommes représentant chacune l’excédent éventuel du montant d’un dividende versé sur l’action au cours du mois où il est partie à la convention sur le montant du dividende qu’il reçoit. 207.2 (1) Within 90 days after the end of each year, a taxpayer to whom this Part applies shall 207.2 (1) Le contribuable assujetti à la présente partie doit, dans les 90 jours qui suivent la fin de chaque année: (a) file with the Minister a return for the year under this Part in prescribed form and containing prescribed information, without notice or demand therefor; a) produire auprès du ministre, sans avis ni mise en demeure, une déclaration pour l’année en vertu de la présente partie, selon le formulaire prescrit et contenant les renseignements prescrits; (b) estimate in the return the amount of tax, if any, payable by it under this Part in respect of each month in the year; and b) estimer dans cette déclaration l’impôt dont il est redevable en vertu de la présente partie pour chaque mois de l’année; (c) pay to the Receiver General the amount of tax, if any, payable by it under this Part in respect of each month in the year. c) verser cet impôt au receveur général. (2) Where the trustee of a trust that is liable to pay tax under this Part does not remit to the Receiver General the amount of the tax within the time specified in subsection 207.2(1), the trustee is personally liable to pay on behalf of the trust the full amount of the tax and is entitled to recover from the trust any amount paid by the trustee as tax under this section. (2) Le fiduciaire d’une fiducie qui est assujettie à l’impôt en application de la présente partie qui ne remet pas au receveur général le montant de l’impôt, dans le délai imparti, est personnellement tenu de verser, au nom de la fiducie, le montant total de l’impôt et a le droit de recouvrer de la fiducie toute somme ainsi versée. (3) Subsections 150(2) and 150(3), sections 152 and 158, subsections 161(1) and 161(11), sections 162 to 167 and Division J of Part I are applicable to this Part with such modifications as the circumstances require. (3) Les paragraphes 150(2) et (3), les articles 152 et 158, les paragraphes 161(1) et (11), les articles 162 à 167 et la section J de la partie I s’appliquent à la présente partie, avec les adaptations nécessaires. [...] [...] 248 (1) In this Act, 248 (1) Les définitions qui suivent s’appliquent à la présente loi. [...] [...] ...

  [14]          Relevant Legislation   Property exempt from taxation   87. (1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83 and section 5 of the First Nations Fiscal and Statistical Management Act, the following property is exempt from taxation: …   (b) the personal property of an Indian or a band situated on a reserve.     81. (1) Amounts not included in income-- There shall not be included in computing the income of a taxpayer for a taxation year,   (a) statutory exemptions [including Indians]-- 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;   [15]          The Supreme Court of Canada in R. v. ...

The reason for these payments is given in the judgment of the Tax Appeal Board [21 Tax A.B.C. 178 at 184], as follows: Turning to the second phase of the matter, the appellant learned some years after it had begun to sell ore in substantial quantities that the American revenue authorities had designs on its income on the alleged grounds that it had been earned in the United States of America and that the appellant had a permanent establishment there within the meaning of the Tax Convention and Protocol between Canada and the United States of America, signed on or about 4th March, 1942. ...

In addition, the job descriptions for the Controller and the General Manager will specifically stipulate their duties and responsibilities to protect the Shareholders’ interests. 4.7.3    Amongst other things, the job description applicable to the Controller and the General Manager shall specifically provide that they have the duty to protect the best interests of the Shareholders.... 4.9       Unanimous Decisions of the Shareholders 4.9.1    The actions, rulings, resolutions, by-laws or other measures relating to the conduct of the affairs of the Company or any of its Subsidiaries having the direct or indirect object or effect one of the questions mentioned below shall, at all times, have legal force only upon unanimous adoption and approval by the Shareholders: 4.9.1.1       any important change to the Company’s mission; 4.9.1.2       the creation of a Subsidiary and the decision to invest in any manner whatsoever in the implementation of a permanent activity other than as envisaged in the initial business plan; 4.9.1.3       any amendment to the articles of incorporation or by-laws, the adoption or cancellation of by-laws or any amendment to this Agreement; 4.9.1.4       any change in the Company’s authorized capital stock; any issuance of shares of any class and series; any issuance of shares convertible or exchangeable into securities of any class or series; any purchase, redemption, or other acquisition, exchange or conversion of any classes or series; any options or granting of stock options of any class or series or of convertible or exchangeable securities into shares of any class or series, except with respect to any issuance of convertible or exchangeable shares if such issue respects all the pre-emptive rights contained at section 6 hereof and except with respect to any purchase or redemption executed in conformity with section 8 hereof; 4.9.1.5       the approval or registration of a transfer of shares of the Company’s capital stock which is not in compliance with the provisions of the Agreement; 4.9.1.6       the allocation of the Company’s assets or those of any of its Subsidiaries, and more specifically the granting, prolongation or taking over of any mortgage or charge on any of their assets as Security for a loan; 4.9.1.7       any modifications to the Management Service Agreement, to the Marketing Agreement, to the Kraft Pulp Selling Agreement or to the Assumption and Loan Agreement and any assignments thereof; 4.9.1.8       any change in the head office, policy center or principal place of business of the Company or any of its Subsidiaries; 4.9.1.9       the liquidation, dissolution or merger of the Company or any of its Subsidiaries; 4.9.1.10     the disposal of the business, in whole or in part, as well as the sale, lease or exchange of all or a substantial part of property or assets of the Company or any of its Subsidiaries, including the granting of an option to that effect, including the sale of intellectual property rights; 4.9.1.11     any decision to institute proceedings under the Winding-up Act (Québec) or the Bankruptcy and Insolvency Act (Canada) or the Companies’ Creditors Arrangement Act (Canada) or any other law regarding insolvency or the protection of debtors; 4.9.1.12     the approval, adoption or modification of the annual financial statements of the Company or any of its Subsidiaries, any change in the date of the fiscal year end and any change in the accounting standards used or established by the Company or by one of its Subsidiaries in the preparation of its financial statements; 4.9.1.13     the appointment and replacement of the auditors of the Company or any of its Subsidiaries, it being understood that at the end of each financial year the auditors shall be chosen among five (5) internationally known accounting firms; and 4.9.1.14     the decision relative to the execution of agreements, conventions or contracts by the Company or any of its Subsidiaries, including any amendment with a company for a non arm’s length transaction, more specifically with a Shareholder, with a person bound or associated with one of the Shareholders or with a director, officer or employee of such persons. 4.9.2    The above provisions shall be interpreted in accordance with section 146 of the Act, as a transfer of powers from the directors on those specific questions in favour of the Shareholders who will assume the related powers and obligations. ...

The legislature is presumed to know its own statute book and to draft each new provision with regard to the structures, conventions, and habits of expression as well as the substantive law embodied in existing legislation.  . . . ...

 (1) La personne qui verse, crédite ou fournit une somme sur laquelle un impôt sur le revenu est exigible en vertu de la présente partie, ou le serait s’il n’était pas tenu compte du sous-alinéa 94(3) a)(viii) ni du paragraphe 216.1(1), ou qui est réputée avoir versé, crédité ou fourni une telle somme, doit, malgré toute disposition contraire d’une convention ou d’une loi, en déduire ou en retenir l’impôt applicable et le remettre sans délai au receveur général au nom de la personne non-résidente, à valoir sur l’impôt, et l’accompagner d’un état selon le formulaire prescrit ...

While international pricing conventions are far more easily understood in Canada in the 1990’s following adoption of the Free Trade Agreements, he states and I accept his view and the accused’s contention that international pricing was far more vague and esoteric in the early 1980’s. ...

That Parrish was not really setting this up as a convention, which Goodwin claimed it was, is made clear by the first sentence in the following paragraph: "The foregoing is drawn from my own experience and is not set forth as a dictum.” ...

It annually publishes pastors' desk diaries; it has published brochures on membership and on the importance of wills and estate planning, convention materials for use at meetings of Lutheran organizations and a Branch Book or administrative brochure for guidance of branch officers. ...