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    [12]            Section 123 of the Act defines the word “recipient” as follows:   “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;    « 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 à la disposition de qui le bien est mis,   (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.   ...

Toutefois, si cette influence découle d’un contrat de concession, d’une licence, d’un bail, d’un contrat de commercialisation, d’approvisionnement ou de gestion ou d’une convention semblable — la société et l’entité dominante n’ayant entre elles aucun lien de dépendance — dont l’objet principal consiste à déterminer les liens qui unissent la société et l’entité dominante en ce qui concerne la façon de mener une entreprise exploitée par la société, celle-ci n’est pas considérée comme contrôlée, directement ou indirectement, de quelque manière que ce soit, par l’entité dominante du seul fait qu’une telle convention existe. [21]   This provision may be summarized as follows: A corporation is considered to be controlled in fact by another person (the controller) if, at the time control is asserted to have existed, the controller has any direct or indirect influence that, if exercised, would result in control in fact of the corporation; Unless the corporation and the controller are dealing at arm’s length; and Also unless such influence is derived from a franchise, licence, lease, distribution, supply or management agreement or other similar agreement or arrangement, the main purpose of which is to govern the relationship between the corporation and the controller regarding the manner in which a business carried on by the corporation is to be conducted. [22]   As is more fully discussed below, in the recent decision in McGillivray Restaurant Ltd. v. ...

This subsection provides that: (1.1) For the purposes of subsection 96(1) and sections 34.1, 34.2, 101, 103 and 249.1, (1.1) Pour l’application du paragraphe (1), des articles 34.1, 34.2, 101, 103 et 249.1: (a) where the principal activity of a partnership is carrying on a business in Canada and its members have entered into an agreement to allocate a share of the income or loss of the partnership from any source or from sources in a particular place, as the case may be, to any taxpayer who at any time ceased to be a member of a) lorsque la principale activité d’une société de personnes consiste à exploiter une entreprise au Canada et que ses associés ont conclu une convention afin d’allouer une part du revenu ou de la perte de la société de personnes provenant d’une ou de plusieurs sources en un endroit donné soit à tout contribuable qui, à un moment donné, a cessé d’être un associé: (i) the partnership, or (i) de la société de personnes, (ii) a partnership that at any time has ceased to exist or would, but for subsection 98(1), have ceased to exist, and either (ii) d’une société de personnes qui, à un moment donné, a cessé d’exister ou qui, sans le paragraphe 98(1), aurait cessé d’exister et dont ont conclu une telle convention d’allocation: (A) the members of that partnership, or (A) ou bien les associés, (B) the members of another partnership in which, immediately after that time, any of the members referred to in clause 96(1.1)(a)(ii)(A) became members have agreed to make such an allocation (B) ou bien les associés d’une autre société de personnes dont, immédiatement après ce moment, les associés mentionnés à la division (A) sont devenus associés, or to the taxpayer’s spouse, or common-law partner, estate or heirs or to any person referred to in subsection 96(1.3), the taxpayer, spouse, or common-law partner, estate, heirs or person, as the case may be, shall be deemed to be a member of the partnership; and soit à son époux ou conjoint de fait, à sa succession ou à ses héritiers, ou à toute personne mentionnée au paragraphe (1.3), ce contribuable, son époux ou conjoint de fait, sa succession ou ses héritiers, ou cette personne, selon le cas, sont réputés être des associés de la société de personnes; (b) all amounts each of which is an amount equal to the share of the income or loss referred to in this subsection allocated to a taxpayer from a partnership in respect of a particular fiscal period of the partnership shall, notwithstanding any other provision of this Act, be included in computing the taxpayer’s income for the taxation year in which that fiscal period of the partnership ends. b) les montants dont chacun est égal à la part du revenu ou de la perte mentionnée au présent paragraphe et qu’alloue une société de personnes à un contribuable pour un exercice donné de la société de personnes doivent, malgré les autres dispositions de la présente loi, être inclus dans le calcul du revenu du contribuable pour son année d’imposition au cours de laquelle se termine cet exercice de la société de personnes. ...

The RAD dismissed the Applicants’ appeal of a decision of the Refugee Protection Division (RPD) and confirmed the RPD’s decision that they were neither Convention refugees nor persons in need of protection pursuant to sections 96 and 97 of the Immigration and Refugee Protection Act, SC 2001, c 27 (IRPA). ... I concur with the findings made by the RPD that the Appellants’ passports and other documents are not reliable and do not credibly establish their respective identities. [15]   The RAD dismissed the appeal and confirmed the RPD’s decision that the Applicants are neither Convention refugees nor persons in need of protection. ...

The definition of “city motor vehicle operators” found in section 2 is at the heart of this dispute: city motor vehicle operator means a motor vehicle operator who operates exclusively within a 10-mile radius of his home terminal and is not a bus operator and includes any motor vehicle operator who is classified as a city motor vehicle operator in a collective agreement entered into between his employer and a trade union acting on his behalf or who is not classified in any such agreement but is considered to be a city motor vehicle operator according to the prevailing industry practice in the geographical area where he is employed; (conducteur urbain de véhicule automobile) conducteur urbain de véhicule automobile désigne un conducteur de véhicule automobile qui exerce son activité uniquement dans un rayon de 10 milles de son terminus d’attache et qui n’est pas un conducteur d’autobus, et comprend tout conducteur de véhicule automobile classé comme conducteur urbain de véhicule automobile dans une convention collective intervenue entre son employeur et un syndicat qui agit en son nom, ou tout conducteur qui n’est pas classé aux termes d’une convention de ce genre mais qui est censé être un conducteur urbain de véhicule automobile selon la pratique courante de l’industrie dans le secteur géographique où il est employé; (city motor vehicle operator) [10]   This definition thus requires, in the absence of an applicable collective agreement, a way of determining “who is... considered to be a city motor vehicle operator according to prevailing industry practice in the geographical area [in question]”. ...

Elle détermine qu’il n’y a pas de possibilité sérieuse que Mme Dugarte de Lopez soit persécutée au Venezuela pour l’un des motifs de la Convention ou qu’elle y soit personnellement exposée à la torture, à une menace à sa vie ou au risque de traitements ou peines cruels et inusités. [7]   Dans sa Décision, la SAR considère d’abord plusieurs éléments de preuve que Mme Dugarte de Lopez tente d’admettre sous le paragraphe 110(4) de la LIPR. ... La SAR rejette chacun de ces arguments, et confirme la conclusion de la SPR à l’effet que Mme Dugarte de Lopez n’a pas la qualité de réfugiée au sens de la Convention ni celle de personne à protéger. ...

Canada-United States Tax Convention, 1980, Article V and VII Canada-United Kingdom Tax Convention, Article V and VII 23. ...

Since the concept of the Crown itself and the Crown prerogative are both simply part and parcel of the constitutional arrangements and conventions which define the activities and legal spheres of our federal and provincial governments I can only conclude that the Crown — here representing and symbolizing the federal executive arm of government — is bound by subsection 15(1). ... It also accords full meaning to the word “discrimination” — a meaning which is generally in accordance with the way that word has been used in many enactments, conventions and treaties... ...

To complete the pattern, the 1979 set of financial statements filed is reproduced: JOSEPH GLEDDIE STATEMENT OF INCOME For The Year Ended December 31, 1979 (Prepared Without Audit) (Based On Information Supplied By Client) (For Income Tax Purposes Only) REVENUE Professional — Cash Credits $ 31,302.96 Add: Accounts Receivable at December 31, 1979 2,430.00 Total Revenue $ 33,732.96 EXPENSES Accounting and Legal $ 496.00 Advertising and Promotion 1,897.70 Automotive (Business Portion): Gas and Oil 454.36 Repairs and Maintenance 813.70 Parking 635.50 Insurance 477.00 Capital Cost Allowance (Schedule) 8,179.90 Convention Expenses 1,311.04 Loan Interest and Charges 4,903.77 Office In The House Expenses (Business Portion): Office Supplies and Stationery $1,1,79.24 Telephone 468.50 Utilities 309.85 Mortgage Interest 2,987.91 Property Taxes 441.29 Repairs and Maintenance 43.88 Management Fees 275.39 Insurance 82.00 5,788.06 Total Expenses $24,957.03 Net Income For Tax Purposes 18,775.93 CAPITAL COST ALLOWANCE SCHEDULE Proceeds Class U.C.C. ... As to the “Advertising and Promotion” and the “Convention Expenses”, their current value (during the years in question) is in great doubt — simply put, Mr Gleddie could not take on any outside contracts. ...

Tremblay participated in the "Americana" convention. His goal was to meet clients and potential partners there. During the convention, he became acquainted with company representatives for GSI and Englobe. ...