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See Exhibits A-7, A-8, A-9 and A-10. [82] A naming convention for Partnercos and Servicecos was adopted under which the Principal’s profession was part of the name. ...

In the appellant’s counsel written submissions it is stated that the one- day trip to Boston was in connection with a brewery convention. ...

By Constitutional convention, the Governor General’s power under Section 32 is exercised on the advice of the Prime Minister. 15. ...

In French; Le terme “valeurs mobilières” désigne une classe d’actifs qui comprend, par convention, les actions de sociétés, les intérêts dans des sociétés par actions, les titres de créance comme les obligations et les instruments financiers dérivé ….” ...

With respect to the arm’s length principle, Doctor Barbera states: The standard applied in this analysis to test the transfer prices between CCO and CEL is the arm’s-length principle as set forth in the OECD’s 1995 Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and Article 9 of the OECD Model Tax Convention, hereafter referred to as the “OECD Guidelines.” ... Rather, paragraph 247(2)(d) authorizes the Minister to identify an alternative transaction or series that in the same circumstances would be entered into by arm’s length parties in place of the transaction or series and then to make an adjustment that reflects arm’s length terms and conditions for that alternative transaction or series. [794] Because the adjustment is based on the arm’s length terms and conditions of an alternative transaction or series, the adjustment may alter the quantum or the nature of an amount. [697]      The 1995 Guidelines recognize and explain the difference between the recharacterization of a transaction and the use of an alternatively structured transaction as a comparable uncontrolled transaction. [795] Only the latter approach is taken in paragraph 247(2)(d). [698]      The 1995 Guidelines also state that the arm’s length principle, as expressed in Article 9 of the OECD Model Tax Convention (the “ Model Convention ”), permits the recharacterization of a transaction in exceptional circumstances. [796] However, the text of Article 9 is quite different from the text of subsection 247(2). ... Consequently, although the general thrust of Canada’s domestic transfer pricing rule is no doubt consistent with the arm’s length principle described in the Model Convention, regardless of the meaning given to Article 9 by the 1995 Guidelines, the determination of the application and scope of the domestic transfer pricing rules must be based on the text chosen by Parliament, interpreted according to accepted principles of statutory interpretation. ...

(c)     in any other case, the extent (expressed as a percentage) to which the person acquired or imported the property or service for consumption, use or supply in the course of commercial activities of the person. c)       dans les autres cas, le pourcentage qui représente la mesure dans laquelle la personne a acquis ou importé le bien ou le service pour consommation, utilisation ou fourniture dans le cadre de ses activités commerciales. 123(1) "commercial activity" of a person means (a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person,... 123(1) « activité commerciale » Constituent des activités commerciales exercées par une personne: a) l'exploitation d'une entreprise (à l'exception d'une entreprise exploitée sans attente raisonnable de profit par un particulier ou une société de personnes dont l'ensemble des associés sont des particuliers), sauf dans la mesure où l'entreprise comporte la réalisation par la personne de fournitures exonérées; [...] 123(1) "consideration" includes any amount that is payable for a supply by operation of law; 123(1) « contrepartie » Est assimilé à une contrepartie tout montant qui, par effet de la loi, est payable pour une fourniture. 123(1) "exempt supply" means a supply included in Schedule V; 123(1) « fourniture exonérée » Fourniture figurant à l'annexe V. 123(1) "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; 123(1) « 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 mis à sa disposition, (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. ...

Les parties à la présente ont exigé que la présente convention soit rédigée en langue anglaise.  ... ...

  [15]          The part of the Investment Advisor's Guide that deals with travel expenses states: "Except the events listed below, commission employees (retail sector) must assume meal, travel and accommodation expenses themselves: the President's Club; the President's Convention; the President's Council; training for recruits, investment and administrative assistants . . .  . ...

. (…) Information located outside Canada (13) For the purpose of this section, if it can reasonably be considered that information relating to indebtedness that relates to a taxpayer’s expenditure, gift or monetary contribution 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, gift or monetary contribution is deemed to be a limited-recourse amount relating to the expenditure, gift or monetary contribution 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. ...

  [53]          Relevant Legislation   Property exempt from taxation   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: …   (b) the personal property of an Indian or a band situated on a reserve.     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 [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;   Analysis   [54]          The Supreme Court of Canada in R. v. ...