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Results 1271 - 1280 of 1281 for convention
TCC
Damis Properties Inc. v. The Queen, 2021 TCC 24
In this case, the transfer occurred in two steps and therefore it is necessary to identify the “precise point in time” [52] that the transfer occurred. [144] When interpreting legislation, “[i]t is assumed that the legislature is an accomplished user of language and has fully mastered the linguistic conventions through which meaning is communicated to an audience”. [53] It is therefore instructive to consider the grammatical meaning of the text used by the legislature. [145] The preamble uses the phrase “has transferred”. ...
TCC
Fiera Foods Company v. The King, 2023 TCC 140
For example, the definitions of “builder”, “charity”, “consumer”, “convention”, “debt security”, “financial service”, “money” and “office”. [184] See, generally, the presumptions regarding legislative drafting described in Ruth Sullivan, Statutory Interpretation, 3rd ed (Toronto: Irwin Law Inc, 2016), at page 129, particularly the third presumption. [185] See, for example, Walker v Ritchie, 2006 SCC 45 at paras 24 to 28. [186] Guindon at para 60. [187] Guindon at paragraph 60. ...
SCC
Vancouver Society of Immigrant and Visible Minority Women v. M.N.R., 99 DTC 5034, [1999] 1 SCR 10, [1999] 2 CTC 1
The counselling provided by the Society assists immigrant women in learning the social conventions and practical realities of a job interview, résumé preparation, applying for employment, and the like. ...
TCC
Blackmore v. The Queen, 2013 DTC 1213 [at at 1147], 2013 TCC 264, aff'd 2014 DTC 5123 [at 7316], 2014 FCA 210
In those cases, the phrase “beneficial owner” was referenced as it appeared in a particular tax convention. ...
SCC
R. v. Hape, 2007 SCC 26, [2007] 2 SCR 292
., Jurisdiction in International Law (1999), 139, at p. 154. 65 The Permanent Court of International Justice stated in the Lotus case, at pp. 18-19, that jurisdiction “cannot be exercised by a State outside its territory except by virtue of a permissive rule derived from international custom or from a convention”. ...
SCC
Canada v. Canada North Group Inc., 2021 SCC 30, [2021] 2 SCR 571
In the words of Professor Sullivan, “[t]he 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” (Sullivan (2014), at p. 422 (footnote omitted)). ...
FCA
Magren Holdings Ltd v. Canada, 2024 FCA 202
(opération) opération Sont assimilés à une opération une convention, un mécanisme ou un événement. ...
TCC
Garber v. The Queen, 2014 DTC 1045 [at at 2812], 2014 TCC 1
Dec. 6, 1988 Convention Centre minutes: “Blond with glasses---Where is the money that our notes secure? ...
FCTD
Benoit v. Canada, 2002 FCT 243
On their proper interpretation, the words of Treaty 8 and the discussions between the Indians and the Commissioners could not create a tax exemption based on racial discrimination because such an interpretation would cause a breach by Canada of Treaties, Covenants, Charters, Conventions and Declarations entered into or adhered to by Canada. 4. ...
FCTD
Canadian Pacific Railway Company v. Canada, 2021 FC 1014
Specifically, the Crown submits that CPRC’s representations, conduct, or lack thereof during the last 140 years give rise to the defences of estoppel (promissory estoppel and estoppel by convention), waiver by election, abandonment, laches, and acquiescence. [751] CPRC argues that equitable defences do not apply. ...