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This provision is recognized by paragraph 81(1)(a) of the Income Tax Act, which reads 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; [50]          To better understand the reasons for and especially the origin of the tax exemption granted to Indians, it is helpful to consider certain important decisions. [51]          The limits of the tax exemption granted to Indians were clearly defined by the Honourable Mr. ...

Those statutory provisions read as follows:   Income tax act   Subdivision g — Amounts Not Included in Computing Income   81. (1) Amounts not included on income — There shall not be included in computing the income of a taxpayer for a taxation year,   (a) Statutory exemptions [including Indians] — 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;   Indian Act   Taxation   87. (1) Property exempt from taxation — 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 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 ...

. […] (3) Demande de remboursement — Le montant d’un remboursement prévu au présent article n’est versé que si le particulier en fait la demande dans les deux ans suivant le jour où la propriété de l’immeuble ou du logement lui est transférée. (4) Demande présentée au constructeur — Le constructeur d’un immeuble d’habitation à logement unique ou d’un logement en copropriété peut verser un remboursement à un particulier, ou en sa faveur, ou le porter à son crédit, dans le cas où, à la fois  : a) le constructeur a effectué la fourniture taxable de l’immeuble ou du logement par vente au particulier auquel il en a transféré la propriété aux termes de la convention portant sur la fourniture; b) la taxe prévue à la section II a été payée, ou est payable, par le particulier relativement à la fourniture; c) le particulier présente au constructeur, en la forme et selon les modalités déterminées par le ministre, dans les deux ans suivant le jour du transfert au particulier de la propriété de l’immeuble ou du logement, une demande contenant les renseignements requis par le ministre et concernant le remboursement auquel il aurait droit selon les paragraphes (2) ou (2.1) s’il en faisait la demande dans le délai imparti; d) le constructeur convient de verser au particulier, ou en sa faveur, le remboursement qui est payable à celui-ci relativement à l’immeuble, ou de le porter à son crédit; e) la taxe payable relativement à la fourniture n’a pas été payée au moment de la présentation de la demande au constructeur et, si le particulier avait payé cette taxe et en avait demandé le remboursement, celui-ci aurait été payable au particulier selon les paragraphes (2) ou (2.1), selon le cas. (5) Transmission de la demande par le constructeur — Malgré les paragraphes (2) à (3), dans le cas où la demande d’un particulier en vue d’un remboursement visé au présent article est présentée au constructeur en application du paragraphe (4)  : a) le constructeur doit transmettre la demande au ministre avec la déclaration qu’il produit en application de la section V pour la période de déclaration au cours de laquelle il verse le remboursement au particulier ou le porte à son crédit; b) les intérêts prévus au paragraphe 297(4) ne sont pas payables relativement au remboursement. (6) Obligation solidaire — Le constructeur qui, en application du paragraphe (4), verse un remboursement à un particulier, ou en sa faveur, ou le porte à son crédit, alors qu’il sait ou devrait savoir que le particulier n’a pas droit au remboursement ou que le montant payé au particulier, ou porté à son crédit, excède le remboursement auquel celui-ci a droit, est solidairement tenu, avec le particulier, au paiement du remboursement ou de l’excédent au receveur général en vertu de l’article 264. ...

(to attend convention) 9.4 hours July 13: flight to Regina Sask. — appellant cannot account for trip, 1.4 hours July 15: flight to Regina, Sask. — wife passenger, 1.0 hour July 17: local flight — no business purpose, 1.0 hour Sept. 21: flight to Saskatoon, Sask. ...

(the company) during the years in question, and each of them claims that his or her income from the company is not subject to taxation by reason of paragraph 81 (1 (a) of the Income Tax Ac fl [2] and paragraph 87(1)(b) of the Indian Act fl [3] Income Tax Act (L504/R4042/T2/BT2) test_linespace (236>217.60) 0.855 0263_6471_6581 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 the Parliament of Canada, 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: Indian Act (L506/R4406/T2/BT2) test_marked_paragraph_end (2538) 0.835 0264_1111_1219 87(1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83, the following property is exempt from taxation, namely, (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. (2) No Indian or band is subject to taxation in respect of the ownership, occupation, possession or use of any property mentioned in paragraph (1)(a) or (b) or is otherwise subject to taxation in respect of any such property. ...

[2] and paragraph 87(1)(b) of the Indian Act. [3] Income Tax Act 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 the Parliament of Canada, 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; Indian Act 87(1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83, the following property is exempt from taxation, namely, (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. (2) No Indian or band is subject to taxation in respect of the ownership, occupation, possession or use of any property mentioned in paragraph (1)(a) or (b) or is otherwise subject to taxation in respect of any such property. ...

  [7]      If the Appellant was not a resident of Canada at the time of the share sale, the deemed disposition rules in paragraph 128.1(4)(b) of the Act would apply and the tax payable on the deemed divided would be governed by section 212 of the Act and by the Canada–United States Income Tax Convention. [2]   How Evidence was Presented   [8]      There was a partial Agreed Statement of Facts filed at the hearing. ...   [2] Convention between Canada and the United States of America with respect to Taxes on Income and Capital, signed at Washington D.C. on September 26, 1980, amended by Protocols done on June 14, 1983, March 28, 1984, March 17, 1995, and July 29, 1997 [“Canada-U.S. ...

[Emphasis added.] [54]         There are also the following definitions in subsection 123(1) of the Act: “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. ...

(c) where the total amount paid or payable shown on the supporting documentation in respect of the supply or, if the supporting documentation is in respect of more than one supply, the supplies, is $150 or more, c)  lorsque le montant total payé ou payable, selon la pièce justificative, à l’égard d’une ou de plusieurs fournitures est de 150 $ ou plus : (i) the information set out in paragraphs (a) and (b), (i) les renseignements visés aux alinéas a) et b), (ii) the recipient’s name, the name under which the recipient does business or the name of the recipient’s duly authorized agent or representative, (ii) soit le nom de l’acquéreur ou son nom commercial, soit le nom de son mandataire ou de son représentant autorisé, (iii) the terms of payment, and (iii) les modalités de paiement, (iv) a description of each supply sufficient to identify it (iv) une description suffisante pour identifier chaque fourniture. [46]         The "supporting documentation" required in section 3 of the Regulations is described in section 2 of the Regulations: “supporting documentation” means the form in which information prescribed by section 3 is contained, and includes « pièce justificative » Document qui contient les renseignements exigés à l’article 3, notamment : (a)  an invoice, a)   une facture; (b)  a receipt, b)   un reçu; (c)  a credit-card receipt, c)   un bordereau de carte de crédit; (d)  a debit note, d)   une note de débit; (e)  a book or ledger of account, e)   un livre ou registre de comptabilité; (f)   a written contract or agreement, f)    une convention ou un contrat écrits; (g)  any record contained in a computerized or electronic retrieval or data storage system, and g)   tout registre faisant partie d’un système de recherche documentaire informatisé ou électronique ou d’une banque de données; (h)  any other document validly issued or signed by a registrant in respect of a supply made by the registrant in respect of which there is tax paid or payable; (pièce justificative) h)   tout autre document signé ou délivré en bonne et due forme par un inscrit pour une fourniture qu’il a effectuée et à l’égard de laquelle il y a une taxe payée ou payable. ... Section 2 of the Regulations defines "intermediary": “intermediary” of a person, means, in respect of a supply, a registrant who, acting as agent of the person or under an agreement with the person, causes or facilitates the making of the supply by the person; (intermédiaire) « intermédiaire » Inscrit qui, agissant à titre de mandataire d’une personne ou aux termes d’une convention conclue avec la personne, permet à cette dernière d’effectuer une fourniture ou en facilite la réalisation. ...

Special Goods comprise non‑restricted goods that will return to Canada after exportation; non-restricted goods previously imported for additions, repairs or previous processing that are leaving Canada; permanently exported conveyances; currency and monetary instruments in circulation; and fishing catch. [14]   Memorandum D20-1-4: (December 9, 2008), ABOD, Exhibit 1, Tab 29. [15]   Relief available per CBSA Memoranda, include D6-2-2: Refund of Duties, a claim for refund of duties and taxes for defective/incorrect goods; D7-2-3: Obsolete or surplus goods, to obtain a drawback of duties for obsolete/surplus goods; D8-1-1: Temporary Importation Regulations, to qualify for partial relief of duties and/or taxes for temporary import goods; D8-1-2: International Events and Conventions Services Program, for display goods temporarily imported under a specific tariff item number for international events and conventions services program; D8-1-4: Temporary Admission and D8-1-7: Use of ATA Carnets for the Temporary Admission of Goods, for the temporary admission of goods entered on ATA carnets or form E29B where the document is lost, respectively; and D10-14-11: Canadian Goods and Goods Once Accounted for, Exported and Returned when Canadian goods are returned to Canada after a temporary exportation. [16]   Appendix B. [17]   Memorandum D20-1-4, Paragraphs 1 to 3. [18]   Duty relief could be waived if imported goods are used in manufacturing in Canada and re-exported in the same condition or consumed; duty is not paid in the first place and is designed for a regular importer of goods who registers for the program. ...