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Income Tax Convention [the Treaty]. As a result, Toastmaster believed it did not need to file federal or provincial tax returns in Canada ...

To insist that “feeding oneself” should be interpreted as cooking and preparing a medically prescribed meal places too much strain on the conventions of the language. ...

However, it mentioned that the vendor was the Barbados Trust and documents were included which showed that the Barbados Trust was claiming an exemption under a tax convention. ...

It was Mrs Guertin who met the suppliers and attended conventions. After the departure of her husband Mrs Guertin continued to be involved in the operation of the business. ...

La seule indication que nous donne le législateur est à l’effet que la convention modifiant le régime des époux “‘[...] n’a d’effet à l’égard des tiers que par l’enregistrement d’un avis, au Régistre central des régimes matrimoniaux” (article 1266 b, CC). ...

Par des conventions ultérieures, les parties étendirent aussi l’application du contrat de gestion à d’autres projets. ...

ANALYSIS [19]            Sections 215(1) and 220(3.1) of the Act are relevant and provide as follows: 215(1) When a person pays, credits or provides, or is deemed to have paid, credited or provided, an amount on which an income tax is payable under this Part, or would be so payable if this Part were read without reference to subsection 216.1(1), the person shall, notwithstanding any agreement or law to the contrary, deduct or withhold from it the amount of the tax and forthwith remit that amount to the Receiver General on behalf of the non-resident person on account of the tax and shall submit with the remittance a statement in prescribed form. 215(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 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. 220(3.1) The Minister may at any time waive or cancel all or any portion of any penalty or interest otherwise payable under this Act by a taxpayer or partnership and, notwithstanding subsections 152(4) to 152(5), such assessment of the interest and penalties payable by the taxpayer or partnership shall be made as is necessary to take into account the cancellation of the penalty or interest. 220(3.1) Le ministre peut, à tout moment, renoncer à tout ou partie de quelque pénalité ou intérêt payable par ailleurs par un contribuable ou une société de personnes en application de la présente loi, ou l'annuler en tout ou en partie. ...

Relevant Statutory Provisions [29]            Paragraphs 6(1)(a), 6(1)(f) and 152(4.2) of the Act state: 6. (1) There shall be included in computing the income of a taxpayer for a taxation year as income from an office or employment such of the following amounts as are applicable (a) the value of board, lodging and other benefits of any kind whatever received or enjoyed by the taxpayer in the year in respect of, in the course of, or by virtue of an office or employment, except any benefit (i) derived from the contributions of the taxpayer's employer to or under a registered pension plan, group sickness or accident insurance plan, private health services plan, supplementary unemployment benefit plan, deferred profit sharing plan or group term life insurance policy, (ii) under a retirement compensation arrangement, an employee benefit plan or an employee trust, (iii) that was a benefit in respect of the use of an automobile, 6. (1) Sont à inclure dans le calcul du revenu d'un contribuable tir é, pour une ann é e d'imposition, d'une charge ou d'un emploi, ceux des é l é ments suivants qui sont applicables: a) la valeur de la pension, du logement et autres avantages quelconques qu'il a re ç us ou dont il a joui au cours de l'ann é e au titre, dans l'occupation ou en vertu d'une charge ou d'un emploi, à l'exception des avantages suivants: (i) ceux qui r é sultent des cotisations de son employeur à un r é gime de pension agr éé, un r é gime d'assurance collective contre la maladie ou les accidents, un r é gime priv é d'assurance-maladie, un r é gime de prestations suppl é mentaires de ch ô mage, un r é gime de participation diff é r é e aux b é n é fices ou une police collective d'assurance temporaire sur la vie, (ii) ceux qui d é coulent d'une convention de retraite, d'un r é gime de prestations aux employ é s ou d'une fiducie d'employ é s, (iii) ceux qui é taient des avantages relatifs à l'usage d'une automobile, (iv) derived from counselling services in respect of (A) the mental or physical health of the taxpayer or an individual related to the taxpayer, other than a benefit attributable to an outlay or expense to which paragraph 18(1)(l) applies, or (B) the re-employment or retirement of the taxpayer, or (v) under a salary deferral arrangement, except to the extent that the benefit is included under this paragraph because of subsection 6(11); (f) the total of all amounts received by the taxpayer in the year that were payable to the taxpayer on a periodic basis in respect of the loss of all or any part of the taxpayer's income from an office or employment, pursuant to (i) a sickness or accident insurance plan, (ii) a disability insurance plan, or (iii) an income maintenance insurance plan to or under which the taxpayer's employer has made a contribution, not exceeding the amount, if any, by which (iv) the total of all such amounts received by the taxpayer pursuant to the plan before the end of the year and (A) where there was a preceding taxation year ending after 1971 in which any such amount was, by virtue of this paragraph, included in computing the taxpayer's income, after the last such year, and (B) in any other case, after 1971, exceeds (iv) ceux qui d é coulent de la prestation de services d'aide concernant: (A) soit la sant é physique ou mentale du contribuable ou d'un particulier qui lui est li é, à l'exclusion d'un avantage imputable à une d é pense à laquelle l'alin é a 18(1)l) s'applique, (B) soit le r é emploi ou la retraite du contribuable, (v) ceux qui sont pr é vus par une entente d' é chelonnement du traitement, sauf dans la mesure o ù l'avantage est vis é au pr é sent alin é a par l'effet du paragraphe (11); f) le total des sommes qu'il a reçues au cours de l'année, à titre d'indemnité payable périodiquement pour la perte totale ou partielle du revenu afférent à une charge ou à un emploi, en vertu de l'un des régimes suivants dans le cadre duquel son employeur a contribué: (i) un régime d'assurance contre la maladie ou les accidents, (ii) un régime d'assurance invalidité, (iii) un régime d'assurance de sécurité du revenu; le total ne peut toutefois dépasser l'excédent éventuel du total visé au sous-alinéa (iv) sur le total visé au sous-alinéa (v): (iv) le total des sommes qu'il a ainsi reçues avant la fin de l'année et: (A) lorsqu'une de ces sommes a été, en vertu du présent alinéa, incluse dans le calcul de son revenu pour une année d'imposition antérieure se terminant après 1971, après cette année, (B) sinon, après 1971, (v) the total of the contributions made by the taxpayer under the plan before the end of the year and (A) where there was a preceding taxation year described in clause (iv)(A), after the last such year, and (B) in any other case, after 1967; 152.(4.2) Notwithstanding subsections 152(4), 152(4.1) and 152(5), for the purpose of determining, at any time after the expiration of the normal reassessment period for a taxpayer who is an individual (other than a trust) or a testamentary trust in respect of a taxation year, (a) the amount of any refund to which the taxpayer is entitled at that time for that year, or (b) a reduction of an amount payable under this Part by the taxpayer for that year, the Minister may, if application therefor has been made by the taxpayer, (c) reassess tax, interest or penalties payable under this Part by the taxpayer in respect of that year, and (d) redetermine the amount, if any, deemed by subsection 120(2) or (2.2), 122.5(3), 122.51(2), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer's tax payable under this Part for the year or deemed by subsection 122.61(1) to be an overpayment on account of the taxpayer's liability under this Part for the year. ...

Le tribunal peut aussi fixer ce terme lorsqu'il est de la nature de l'obligation qu'elle soit à terme et qu'il n'y a pas de convention par laquelle on puisse le déterminer. [32]      The first paragraph of this article expressly states that the Court may fix the term upon the application of one of the parties. ...

It is not the business of the courts to interfere in such decisions, subject to passing on their validity based on compliance with the Constitution Act and constitutional conventions. ...