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N Amer. a certificate or voucher presented as a gift and exchangeable for a specified value of goods, usu. at a specific store. 24   In the Ninth New Collegiate Dictionary, A Merriam-Webster, 1986, the definition of the phrase “gift certificate” is as follows: gift certificate n (1942): a certified statement entitling the recipient to select merchandise in the establishment of the issuer to the amount stated thereon 25   In ascertaining the import of section 181.2 of the Excise Tax Act, it is useful to keep in view the provisions of section 13 of the Official Languages Act, which reads: Any journal, record, Act of Parliament, instrument, document, rule, order, regulation, treaty, convention, agreement, notice, advertisement or other matter referred to in this Part that is made, enacted, printed, published or tabled simultaneously in both languages, and both language versions are equally authoritative. ...

In this case, the transfer occurred in two steps and therefore it is necessary to identify the “precise point in time” [52] that the transfer occurred. [144] When interpreting legislation, “[i]t is assumed that the legislature is an accomplished user of language and has fully mastered the linguistic conventions through which meaning is communicated to an audience”. [53] It is therefore instructive to consider the grammatical meaning of the text used by the legislature. [145] The preamble uses the phrase “has transferred”. ...

For example, the definitions of “builder”, “charity”, “consumer”, “convention”, “debt security”, “financial service”, “money” and “office”. [184] See, generally, the presumptions regarding legislative drafting described in Ruth Sullivan, Statutory Interpretation, 3rd ed (Toronto: Irwin Law Inc, 2016), at page 129, particularly the third presumption. [185] See, for example, Walker v Ritchie, 2006 SCC 45 at paras 24 to 28. [186] Guindon at para 60. [187] Guindon at paragraph 60. ...

In those cases, the phrase “beneficial owner” was referenced as it appeared in a particular tax convention. ...

Dec. 6, 1988 Convention Centre minutes: “Blond with glasses---Where is the money that our notes secure? ...

(tax benefit) opération Sont assimilés à une opération une convention, un mécanisme ou un événement. ...