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Fourniture à soi-même d’un immeuble d’habitation à logements multiples 191(3) Pour l’application de la présente partie, lorsque les conditions suivantes sont réunies : a) la construction ou les rénovations majeures d’un immeuble d’habitation à logements multiples sont achevées en grande partie, b) le constructeur, selon le cas : (i) transfère à une personne, qui n’est pas l’acheteur en vertu du contrat de vente visant l’immeuble, la possession ou l’utilisation d’une habitation de celui-ci aux termes d’un bail, d’une licence ou d’un accord semblable conclu en vue de l’occupation de l’habitation à titre résidentiel, (i.1) transfère à une personne la possession ou l’utilisation d’une habitation de l’immeuble aux termes d’une convention prévoyant : (A) d’une part, la fourniture par vente de tout ou partie du bâtiment faisant partie de l’immeuble, (B) d’autre part, la fourniture par bail du fonds faisant partie de l’immeuble ou la fourniture d’un tel bail par cession, (ii) étant un particulier, occupe lui-même à titre résidentiel une habitation de l’immeuble, c) le constructeur, la personne ou tout particulier qui a conclu avec celle-ci un bail, une licence ou un accord semblable visant une habitation de l’immeuble est le premier à occuper une telle habitation à titre résidentiel après que les travaux sont achevés en grande partie, le constructeur est réputé : d) avoir effectué et reçu, par vente, la fourniture taxable de l’immeuble le jour où les travaux sont achevés en grande partie ou, s’il est postérieur, le jour où la possession ou l’utilisation de l’habitation est transférée à la personne ou l’habitation est occupée par lui; e) avoir payé à titre d’acquéreur et perçu à titre de fournisseur, au dernier en date de ces jours, la taxe relative à la fourniture, calculée sur la juste valeur marchande de l’immeuble ce jour-là....   […]     Exception for personal use   191(5) Subsections (1) to (4) do not apply to a builder of a residential complex or an addition to a residential complex where (a) the builder is an individual; (b) at any time after the construction or renovation of the complex or addition is substantially completed, the complex is used primarily as a place of residence for the individual, an individual related to the individual or a former spouse or common-law partner of the individual; (c) the complex is not used primarily for any other purpose between the time the construction or renovation is substantially completed and that time; and (d) the individual has not claimed an input tax credit in respect of the acquisition of or an improvement to the complex. ...

Furthermore, there is no existing convention or usage which might show that advocates who accept legal aid mandates must be held personally responsible for the costs of preparing briefs (article 2160 C.C.Q ...

Analysis   [13]     The issue is therefore whether the investment income of an Indian is personal property situated on an Indian reserve and whether it should be excluded from the Indian's income pursuant to paragraph 81(1)(a) of the Act, which provides as follows:   81(1) Amounts not included in income – 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 ...

Analysis   [11]    The issue is therefore whether the investment income of an Indian is personal property situated on an Indian reserve and whether it should be excluded from the Indian's income pursuant to paragraph 81(1)(a) of the Act, which provides as follows:   81(1) Amounts not included in income – 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;   …   [12]    The exemption by any other enactment of Parliament is the exemption set out in section 87 of the Indian Act (IA), which reads:   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:   (a) the interest of an Indian or a band in reserve lands or surrendered lands; and (b) the personal property of an Indian or a band situated on a reserve ...

Analysis   [10]     The issue is therefore whether the investment income of an Indian is  property situated on an Indian reserve and whether it should be excluded from the Indian's income pursuant to paragraph 81(1)(a) of the Income Tax Act (the Act), which provides as follows:     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 — 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   [11]     The issue is therefore whether the investment income of an Indian is  property situated on an Indian reserve and whether it should be excluded from the Indian's income pursuant to paragraph 81(1)(a) of the Income Tax Act (the Act), which provides as follows:     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 — 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   [12]     The issue is therefore whether the investment income of an Indian is  property situated on an Indian reserve and whether it should be excluded from the Indian's income pursuant to paragraph 81(1)(a) of the Income Tax Act (the Act), which provides as follows:     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 — 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 ...

A request for an extension of time for filing same was made on the ground that counsel for the Applicant was going to be attending an out-of-town bar convention and would be unable to complete the application record before her departure. ...

Travel expenses of $4,319.00 in 1996 and $2,375.00 in 1997 included flights for him and his wife to Colorado and a resort in Minnesota to attend Amway conventions or seminars. ...

NSL paid these amounts as dividends to PQH to which non-resident withholding tax under the Act applied at the rate contemplated by Article X of the Canada-United States Income Tax Convention as it then was in effect. 32.            ...