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(c)     in any other case, the extent (expressed as a percentage) to which the person acquired or imported the property or service for consumption, use or supply in the course of commercial activities of the person. c)       dans les autres cas, le pourcentage qui représente la mesure dans laquelle la personne a acquis ou importé le bien ou le service pour consommation, utilisation ou fourniture dans le cadre de ses activités commerciales. 123(1) "commercial activity" of a person means (a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person,... 123(1) « activité commerciale » Constituent des activités commerciales exercées par une personne: a) l'exploitation d'une entreprise (à l'exception d'une entreprise exploitée sans attente raisonnable de profit par un particulier ou une société de personnes dont l'ensemble des associés sont des particuliers), sauf dans la mesure où l'entreprise comporte la réalisation par la personne de fournitures exonérées; [...] 123(1) "consideration" includes any amount that is payable for a supply by operation of law; 123(1) « contrepartie » Est assimilé à une contrepartie tout montant qui, par effet de la loi, est payable pour une fourniture. 123(1) "exempt supply" means a supply included in Schedule V; 123(1) « fourniture exonérée » Fourniture figurant à l'annexe V. 123(1) "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; 123(1) « 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 mis à sa disposition, (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. ...

These words are also found in the International Unidroit Convention on leasing. 28 The following comment was added at the same time: [TRANSLATION] As leasing is a procedure designed to finance the use of property, not its acquisition, the new Code leaves it up to the parties whether to stipulate a purchase option at the end of the leasing contract. 29 [30]          It follows from this that a leasing is above all a financial operation designed to finance the use of property. ...

Les parties à la présente ont exigé que la présente convention soit rédigée en langue anglaise.  ... ...

  [15]          The part of the Investment Advisor's Guide that deals with travel expenses states: "Except the events listed below, commission employees (retail sector) must assume meal, travel and accommodation expenses themselves: the President's Club; the President's Convention; the President's Council; training for recruits, investment and administrative assistants . . .  . ...

Ritchie described a situation where the piling for the Vancouver Convention Centre consisted of “API spec pipe”.  ...

The Tribunal was, in her view, obliged to follow the vertical convention of precedent. ...

. (…) Information located outside Canada (13) For the purpose of this section, if it can reasonably be considered that information relating to indebtedness that relates to a taxpayer’s expenditure, gift or monetary contribution is available outside Canada and the Minister is not satisfied that the unpaid principal of the indebtedness is not a limited-recourse amount, the unpaid principal of the indebtedness relating to the taxpayer’s expenditure, gift or monetary contribution is deemed to be a limited-recourse amount relating to the expenditure, gift or monetary contribution unless (a) the information is provided to the Minister; or (b) the information is located in a country with which the Government of Canada has entered into a tax convention or agreement that has the force of law in Canada and includes a provision under which the Minister can obtain the information. ...

(iv) communique un sommaire des conventions relatives aux honoraires et débours qui sont intervenues entre lui et l’avocat inscrit au dossier. ...

  [53]          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;   Analysis   [54]          The Supreme Court of Canada in R. v. ...

(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. ...