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Municipalities Act, RSNB 1973, c M-22 [40]            The parties cited several provisions of the Municipalities Act in their arguments. 3(3) The inhabitants of a municipality created under this Act are a body corporate under the name prescribed for it under this Act. 3(3) Les habitants d’une municipalité créée en application de la présente loi deviennent une corporation sous le nom qui lui est attribué en application de la présente loi. 4(2) A municipality may, in its corporate name, 4(2) Une municipalité peut, sous sa désignation sociale, (a) sue and be sued, a) ester en justice, (b) become a party to any contract or agreement within its powers, b) être partie à un contrat ou à un accord dans les limites de ses attributions, (b.1) subject to the regulations, charge interest, at the rate determined by resolution of the council, on any debt owing to it,  b.1) sous réserve des règlements, faire payer des intérêts au taux fixé par résolution du conseil sur toute somme qui lui est due, (c) receive by donation and otherwise acquire, hold, dispose of and convey any property, real or personal, for any purpose within its powers, and c) recevoir par donation et, de toute autre manière, acquérir, posséder, aliéner et transférer tout bien, réel ou personnel pour quelque objet que ce soit dans les limites de ses attributions, et (d) take security in any form for a debt owing to it. d) prendre tout genre de sûreté en garantie d’une créance. 4(3) A municipality may provide for, create, alter and abolish committees, departments, bureaus, divisions, boards, commissions, officials and agencies of the municipality and delegate administrative powers and duties to them. 4(3) Une municipalité peut prévoir, créer, modifier ou supprimer des comités, services, bureaux, subdivisions, fonctionnaires et organismes municipaux et leur déléguer des pouvoirs et fonctions d’ordre administratif. 7(1) A municipality may provide any of the services contained in the First Schedule. 7(1) Une municipalité peut fournir tout service figurant à l’Annexe I. 7(3) Where a municipality carries out any of the powers or provides any of the services under this Act it 7(3) Lorsqu’elle assume l’un des pouvoirs que lui confère la présente loi ou fournit l’un des services prévus par la présente loi, une municipalité (a) shall administer, a)  a) doit veiller à l’application de ces pouvoirs et services, doit veiller à l’application (b) shall pay the costs of and b) doit en acquitter le coût, et (c) subject to the Motor Vehicle Act may make by-laws with respect to, such powers and services c) peut, sous réserve des dispositions de la Loi sur les véhicules à moteur, prendre des arrêtés y relatifs 7(4) Without restricting the generality of any powers given under this Act, a municipality in providing any service may… 7(4) Sans restreindre la portée générale des pouvoirs conférés par la présente loi, une municipalité peut, pour fournir un service… (b) enter into an agreement with one or more municipalities or rural communities or with any person, including the Crown, whereby the cost and use of the service may be shared by the parties to the agreement; b) conclure avec une ou plusieurs municipalités ou communautés rurales ou avec toute personne, y compris la Couronne, une convention de répartition des frais et de l’utilisation du service entre les parties à la convention; (c) enter into an agreement with one or more municipalities or rural communities or with any person, including the Crown, to provide for the joint acquisition, ownership, development, extension, management or operation of services that may be provided by municipalities under this Act… c) conclure avec une ou plusieurs municipalités ou communautés rurales ou avec toute personne, y compris la Couronne, une convention mettant en commun l’acquisition, la propriété, l’aménagement, l’extension, la gestion et l’exploitation des services que peuvent fournir les municipalités en application de la présente loi… 10.2(2) All decisions of a council shall be 10.2(2) Toutes les décisions d’un conseil doivent être (a) made in a regular or special meeting of the council, and a) prises au cours de ses réunions ordinaires ou extraordinaires, et (b) adopted by a by-law or resolution of the council. b) adoptées par un arrêté ou une résolution du conseil 10.2(2.1) No act or decision of a council is valid unless it is authorized or adopted by a by-law or resolution at a council meeting. 10.2(2.1) Aucune action ou décision d’un conseil n’est valide à moins d’être autorisée ou adoptée par un arrêté ou une résolution à une réunion du conseil VI.              ...

The United States statutes have not been based upon the international copyright treaties of the 19th and 20th centuries, being the Berne Convention of 1886 and the Rome Copyright Convention of 1928, as the United States of America did not become signatories thereto. Indeed it was not until the adoption by that country in 1955 of the Uni­versal Copyright Convention of 1952 that the United States participated in the field of interna­tional copyright law other than by a collection of bilateral agreements. ...

They read as follows: 115 (1) A protected person or a person who is recognized as a Convention refugee by another country to which the person may be returned shall not be removed from Canada to a country where they would be at risk of persecution for reasons of race, religion, nationality, membership in a particular social group or political opinion or at risk of torture or cruel and unusual treatment or punishment. 115 (1) Ne peut être renvoyée dans un pays où elle risque la persécution du fait de sa race, de sa religion, de sa nationalité, de son appartenance à un groupe social ou de ses opinions politiques, la torture ou des traitements ou peines cruels et inusités, la personne protégée ou la personne dont il est statué que la qualité de réfugié lui a été reconnue par un autre pays vers lequel elle peut être renvoyée. (2) Subsection (1) does not apply in the case of a person (2) Le paragraphe (1) ne s’applique pas à l’interdit de territoire: (a) who is inadmissible on grounds of serious criminality and who constitutes, in the opinion of the Minister, a danger to the public in Canada; or a) pour grande criminalité qui, selon le ministre, constitue un danger pour le public au Canada; (b) who is inadmissible on grounds of security, violating human or international rights or organized criminality if, in the opinion of the Minister, the person should not be allowed to remain in Canada on the basis of the nature and severity of acts committed or of danger to the security of Canada. b) pour raison de sécurité ou pour atteinte aux droits humains ou internationaux ou criminalité organisée si, selon le ministre, il ne devrait pas être présent au Canada en raison soit de la nature et de la gravité de ses actes passés, soit du danger qu’il constitue pour la sécurité du Canada. ... Makomena, effectively provided the said opinion by means of his delegate on August 31, 2018. [6]   At the outset, the decision notes that the United Nations Convention Relating to the Status of Refugees [the Convention] provides for the possibility of refoulement of refugees. ...

The following in particular are recognized as research: (a)            the development of knowledge, that is, the design, establishment and development of scientific undertakings devoted to the systematic pursuit of new knowledge and the steps pertaining to this; (b)            literary or artistic creation, that is, the production of original works or forms of expression; (c)            scientific, literary or artistic criticism, that is, the requisite activities for synthesizing or critiquing skills acquired in a particular area of knowledge; (d)            the presentation of communications and participation in seminars, conventions or other scientific, artistic, literary or professional events; (e)            the publication of articles, manuals or works peculiar to the discipline; (f)             participation in research programs of other universities.... 4.8            SABBATICAL YEAR General 4.8.01      A sabbatical year releases professors from their regular activities. ... The following in particular are recognized as research: (a)            the development of knowledge, that is, the design, establishment and development of scientific undertakings devoted to the systematic pursuit of new knowledge and the steps pertaining to this; (b)            literary or artistic creation, that is, the production of original works or forms of expression; (c)            scientific, literary or artistic criticism, that is, the requisite activities for synthesizing or critiquing skills acquired in a particular area of knowledge; (d)            the presentation of communications and participation in seminars, conventions or other scientific, artistic, literary or professional events; (e)            the publication of articles, manuals or works peculiar to the discipline; (f)             participation in research programs of other universities. [43]       Case law abounds with such meanings. ... The progress of my research work is maintained, two articles, two technical reports and two lectures in conventions are planned. ...

This policy is grounded in Canada's support for the United Nation's Security Council Resolutions 242, 338 and 478 and in the belief that the Geneva Convention Relative to the Protection of Civilian Persons in the Time of War of August 12, 1949 (the "Fourth Geneva Convention") is applicable to the Occupied Territories and imposes certain obligations on Israel, as the occupying power. ... Resolution 478 censures the annexation of East Jerusalem by Israel, reaffirms the Fourth Geneva Convention to Jerusalem, and determines that any measures taken by Israel and altering the character of Jerusalem are null and void. ... Canada has also ratified the 1977 Protocols to the Geneva Conventions. ...

“Sale” is defined in section 123 of the ETA as: sale, in respect of property, includes any transfer of the ownership of the property and a transfer of the possession of the property under an agreement to transfer ownership of the property vente Y sont assimilés le transfert de la propriété d’un bien et le transfert de la possession d’un bien en vertu d’une convention prévoyant le transfert de la propriété du bien [37]            Thus, a sale will include a transfer of either ownership or possession. ... Section 133 of the ETA [39]            The Crown also referred to section 133 of the ETA: 133 For the purposes of this Part, where an agreement is entered into to provide property or a service, (a) the entering into of the agreement shall be deemed to be a supply of the property or service made at the time the agreement is entered into; and (b) the provision, if any, of property or a service under the agreement shall be deemed to be part of the supply referred to in paragraph (a) and not a separate supply. 133 Pour l’application de la présente partie, la fourniture objet d’une convention est réputée effectuée à la date de conclusion de la convention. La livraison du bien ou la prestation du service aux termes de la convention est réputée faire partie de la fourniture et ne pas constituer une fourniture distincte. [40]            The Crown submits that based on this section, the supply of the residential complex was made when the agreement of purchase and sale was entered into (which presumably was when any conditions precedent were satisfied). ...

RELEVANT ENACTMENTS [6]    Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) 81. (1) There shall not be included in computing the income of a taxpayer for a taxation year, (a) 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;... 81. (1) Ne sont pas inclus dans le calcul du revenu d'un contribuable pour une année d'imposition: a) une somme exonérée de l'impôt sur le revenu par toute autre loi fédérale, autre qu'un montant reçu ou à recevoir par un particulier qui est exonéré en vertu d'une disposition d'une convention ou d'un accord fiscal conclu avec un autre pays et qui a force de loi au Canada; [...] ...

Frequently in cases where double taxation might result this is avoided or minimized by tax conventions between the taxing countries both of which might otherwise claim taxation on the income or a portion of the income of the person concerned. Such a convention exists between Canada and the United States, but that is not the issue in the present litigation. ...

In its GST return for the period ending May 31, 1996, the appellant claimed ITCs of $505,273.42 representing the difference between the GST paid to the carriers since July 1, 1992, and the amounts that were refunded to it as a public body under section 259 of the Act. [6]                 The Minister refused to pay the additional ITCs claimed by the appellant on the ground that it is the appellant that provides the school bus service and that its own students are the recipients of that service within the meaning of section 123, which makes the supply an "exempt supply" under section 5 of Part III of Schedule V to the Act. [7]                 Those provisions read as follows: Excise Tax Act 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 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) 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 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. 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 Par ailleurs, la mention d'une personne au profit de laquelle une fourniture est effectuée vaut mention de l'acquéreur de la fourniture. 123(1) "Exempt supply" means a supply included in Schedule V. 123(1) "Fourniture exonérée".- Fourniture figurant à l'annexe V. ...

Whether the Appellant was a resident of Japan, as that term is used in the Canada/Japan Income Tax Convention, such that income derived by him is taxable only in Japan, pursuant to the provisions of Articles 14, 15 and 18 of the Canada/Japan Income Tax Convention.   49.       ...