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Pour les motifs qui suivent, je conclus que l’appelante et la Fédération avaient l’intention subjective de conclure un contrat de service (contrat d’entreprise) et non pas un contrat de travail (contrat d’emploi). [30] La clause 4.4 du contrat prévoit que le représentant hypothécaire doit assumer tous les coûts, dépenses ou frais reliés à l’exécution de son contrat de service alors que la clause 6.1 précise qu’aucun lien de subordination n’est créé entre la Fédération et le représentant du fait de la présente convention. ...

For the purposes of the definition “qualified expenditure” in subsection 127(9) of the Act, a prescribed expenditure is (a) an expenditure of a current nature incurred by a taxpayer in respect of (i) the general administration or management of a business, including (A) administrative salary or wages and related benefits in respect of a person whose duties are not all or substantially all directed to the prosecution of scientific research and experimental development, except to the extent that such expenditure is described in subsection 2900(2) or (3), (B) a legal or accounting fee, (C) an amount described in any of paragraphs 20(1)(c) to (g) of the Act, (D) an entertainment expense, (E) an advertising or selling expense, (F) a convention expense, (G) a due or fee in respect of membership in a scientific or technical society or organization, and (H) a fine or penalty, or (ii) the maintenance and upkeep of premises, facilities or equipment to the extent that such expenditure is not attributable to the prosecution of scientific research and experimental development, except any such expenditure incurred by a taxpayer who derives all or substantially all of his revenue from the prosecution of scientific research and experimental development or the sale of rights in or arising out of scientific research and experimental development carried on by him; (b) an expenditure of a capital nature incurred by a taxpayer in respect of (i) the acquisition of property, except any such expenditure that was incurred for and was all or substantially all attributable to the prosecution, or to the provision of premises, facilities or equipment for the prosecution, of scientific research and experimental development, (ii) the acquisition of property that is qualified property within the meaning assigned by subsection 127(9) of the Act, or (iii) the acquisition of property that has been used for any purpose whatever before it was acquired by the taxpayer; [My emphasis.] ...

Heeb adhere to the required statistical conventions. [27] This expert concluded with certainty that it is not possible to determine, on the basis of the tests and analyses carried out by Dr. ...

[53]     Subsection 143.2(13) states: Information located outside Canada − For the purpose of this section, where it can reasonably be considered that information relating to indebtedness that relates to a taxpayer's expenditure is available outside Canada and the Minister is not satisfied that the unpaid principal of the indebtedness is not a limited-recourse amount, the unpaid principal of the indebtedness relating to the taxpayer's expenditure is deemed to be a limited-recourse amount relating to the expenditure unless (a)              the information is provided to the Minister; or (b)                         the information is located in a country with which the Government of Canada has entered into a tax convention or agreement that has the force of law in Canada and includes a provision under which the Minister can obtain the information. [54]     Simply put, subsection 143.2(13) deems an amount to be limited-recourse debt when relevant information is located outside Canada and is either not available or not provided to the Minister. ...

The Court noted that in searching for the meaning of the term, the trial judge examined the ordinary meaning, the technical meaning and the meaning that they might have in common law, Quebec civil law, Dutch law, and in international law, and relied inter alia on the OECD commentary for article 10(2) of the model convention and an OECD document that was issued subsequent to a 1977 commentary. ... It is certainly possible to analyze it this way: by enacting a provision that is inconsistent with the existing legislation, a legislature impliedly expresses an intention to repeal the existing law and replace it with something else.   (…) In Canada, however, we have a well-established convention of explicit formal repeal. ...

. […] « 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. ... (Act) « pièce justificative » Document qui contient les renseignements exigés à l’article 3, notamment : a) une facture; b) un reçu; c) un bordereau de carte de crédit; d) une note de débit; e) un livre ou registre de comptabilité; f) une convention ou un contrat écrits; g) tout registre faisant partie d’un système de recherche documentaire informatisé ou électronique ou d’une banque de données; 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. ...

“trust” includes an inter vivos trust and a testamentary trust but in subsections 104(4), (5), (5.2), (12), (13.1), (13.2), (14) and (15) and sections 105 to 107 does not include « fiducie » Sont comprises parmi les fiducies tant la fiducie non testamentaire que la fiducie testamentaire; le terme ne vise toutefois pas, aux paragraphes 104(4), (5), (5.2), (12), (13.1), (13.2), (14) et (15) ainsi qu’aux articles 105 à 107: (a) an amateur athlete trust, an employee trust, a trust described in paragraph 149(1)(o.4) or a trust governed by a deferred profit sharing plan, an employee benefit plan, an employees profit sharing plan, a foreign retirement arrangement, a registered education savings plan, a registered pension plan, a registered retirement income fund, a registered retirement savings plan or a registered supplementary unemployment benefit plan, a)   une fiducie au profit d’un athlète amateur, une fiducie d’employés, une fiducie visée à l’alinéa 149(1) o.4) ni une fiducie régie par quelque régime de participation différée aux bénéfices, régime de prestations aux employés, régime de participation des employés aux bénéfices, mécanisme de retraite étranger, régime enregistré d’épargne-études, régime de pension agréé, fonds enregistré de revenu de retraite, régime enregistré d’épargne-retraite ou régime enregistré de prestations supplémentaires de chômage; (a.1) a trust, other than a trust described in paragraph (a) or (d), all or substantially all of the property of which is held for the purpose of providing benefits to individuals each of whom is provided with benefits in respect of, or because of, an office or employment or former office or employment of any individual, a.1)   une fiducie, sauf celle visée aux alinéas a) ou d), dont la totalité ou la presque totalité des biens sont détenus en vue d’assurer des prestations à des particuliers auxquels des prestations sont assurées dans le cadre ou au titre de la charge ou de l’emploi actuel ou ancien d’un particulier; (b) a related segregated fund trust (within the meaning assigned by section 138.1), b)   une fiducie créée à l’égard du fonds réservé, au sens de l’article 138.1; (c) an inter vivos trust deemed by subsection 143(1) to exist in respect of a congregation that is a constituent part of a religious organization, c)   une fiducie non testamentaire réputée, aux termes du paragraphe 143(1), exister à l’égard d’une congrégation qui est une partie constituante d’un organisme religieux; (d) an RCA trust (within the meaning assigned by subsection 207.5(1)), d)   une fiducie de convention de retraite, au sens du paragraphe 207.5(1); (e) a trust each of the beneficiaries under which was at all times after it was created a trust referred to in paragraph (a), (b) or (d) or a person who is a beneficiary of the trust only because of being a beneficiary under a trust referred to in any of those paragraphs, or e)   une fiducie dont chacun des bénéficiaires est, depuis l’établissement de la fiducie, soit une fiducie visée aux alinéas a), b) ou d), soit une personne qui est bénéficiaire de la fiducie du seul fait qu’elle est bénéficiaire d’une fiducie visée à l’un de ces alinéas; (e.1)   a cemetery care trust or a trust governed by an eligible funeral arrangement, e.1)   une fiducie pour l’entretien d’un cimetière ou une fiducie régie par un arrangement de services funéraires; and in applying subsections 104(4), (5), (5.2), (12), (14) and (15) and section 106 at any time, does not include Par ailleurs, n’est pas considérée comme une fiducie pour l’application, à un moment quelconque, des paragraphes 104(4), (5), (5.2), (12), (14) et (15) et de l’article 106: (f)   a trust that, at that time, is a unit trust, or f)    la fiducie qui est une fiducie d’investissement à participation unitaire à ce moment; (g) a trust all interests in which, at that time, have vested indefeasibly, other than g)   la fiducie dont l’ensemble des participations, à ce moment, ont été dévolues irrévocablement, à l’exception des fiducies suivantes: (i) an alter ego trust, a joint spousal or common-law partner trust, a post-1971 spousal or common-law partner trust or a trust to which paragraph 104(4)(a.4) applies, (i) les fiducies au profit de l’époux ou du conjoint de fait postérieures à 1971, les fiducies en faveur de soi-même, les fiducies mixtes au profit de l’époux ou du conjoint de fait ou les fiducies auxquelles l’alinéa 104(4) a.4) s’applique, (ii) a trust that has elected under subsection 104(5.3), (ii) la fiducie qui a fait le choix prévu au paragraphe 104(5.3), (iii) a trust that has, in its return of income under this Part for its first taxation year that ends after 1992, elected that this paragraph not apply, (iii) la fiducie qui a choisi, dans sa déclaration de revenu en vertu de la présente partie pour sa première année d’imposition se terminant après 1992, de se soustraire à l’application du présent alinéa, (iv) a trust that is at that time resident in Canada where the total fair market value at that time of all interests in the trust held at that time by beneficiaries under the trust who at that time are non-resident is more than 20% of the total fair market value at that time of all interests in the trust held at that time by beneficiaries under the trust,   (iv) la fiducie qui réside au Canada à ce moment, dans le cas où la juste valeur marchande globale, à ce moment, de l’ensemble des participations dans la fiducie alors détenues par ceux de ses bénéficiaires qui ne résident pas au Canada à ce moment représente plus de 20 % de la juste valeur marchande globale, à ce moment, de l’ensemble des participations dans la fiducie alors détenues par ses bénéficiaires, (v) a trust under the terms of which, at that time, all or part of a person’s interest in the trust is to be terminated with reference to a period of time (including a period of time determined with reference to the person’s death), otherwise than as a consequence of terms of the trust under which an interest in the trust is to be terminated as a consequence of a distribution to the person (or the person’s estate) of property of the trust if the fair market value of the property to be distributed is required to be commensurate with the fair market value of that interest immediately before the distribution, or (v) la fiducie dont les modalités prévoient, à ce moment, que la totalité ou une partie de la participation d’une personne dans la fiducie doit prendre fin par rapport à une période (y compris celle déterminée par rapport au décès de la personne), autrement que par l’effet des modalités de la fiducie selon lesquelles une participation dans la fiducie doit prendre fin par suite de l’attribution à la personne (ou à sa succession) d’un bien de la fiducie, si la juste valeur marchande du bien à attribuer doit être proportionnelle à celle de cette participation immédiatement avant l’attribution, (vi) a trust that, before that time and after December 17, 1999, has made a distribution to a beneficiary in respect of the beneficiary’s capital interest in the trust, if the distribution can reasonably be considered to have been financed by a liability of the trust and one of the purposes of incurring the liability was to avoid taxes otherwise payable under this Part as a consequence of the death of any individual. ... “transaction” includes an arrangement or event. « opération » Sont assimilés à une opération une convention, un mécanisme ou un événement. ...

Sowden described BDI’s business as filling staffing needs of different organizers of receptions, such as caterers and event planners, and of venues such as hotels (Ritz Carlton and the Hilton), restaurants, the Scotiabank Convention Centre, Maple Leaf Sports & Entertainment venues, golf and country clubs, the Royal Ontario Museum and the Art Gallery of Ontario. ... It is stated in that email: This is just a quick note that we are looking to fill a few more spots tomorrow at the Metro Toronto Convention Centre... at 4pm. ...

Income Tax Convention.   13.   On or about January 3, 2000, Barbadosco was dissolved.  ... Income Tax Convention.   14.   The Appellant received Notices of Reassessment dated September 7, 2001 (collectively, the “Part I GAAR Reassessments”), in which the Minister of National Revenue (the “Minister”) reassessed the Appellant in respect of its 1996 through 1999 taxation years for tax and interest under Part I of the Act.   15.   ...

In Sullivan on the Construction of Statutes, Professor Sullivan states: By well established convention, legislation is drafted in a formal, impersonal style. ... There is no obligation to inspire or entertain. [132] [104]    In Statutory Interpretation, Professor Sullivan summarizes the presumptions associated with legislative drafting at pages 168 to 169: In analyzing legislative texts, interpreters draw not only on the ordinary conventions of language and common sense but also on the presumptions about legislative drafting described above: •          the legislature has flawless linguistic competence and encyclopedic knowledge; •          it has an intelligible goal and a rational plan; •          its choice of words, word order, and structure and its sequencing of material are careful and orderly, with an accurate appreciation of the impact on meaning; •          it uses a direct, straightforward style, avoiding rhetorical devices and relying on fixed patterns and pattern variations; and •          every feature of the text is there for a reason and has its own work to do. [133] [105]    Cognizant of these principles and presumptions, I will break the analysis of paragraph 95(2)(l) into two parts, each addressing one of the Appellant’s two main positions. ...