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During the negotiations the “Décret tenant lieu de Convention Collective Entre le Personnel Enseignant (représenté par la CSN) et Les Collèges D’Enseignement Général et Professionnel” (Exhibit R-4) Council No 3812-72 was created by Dawson College as a guideline to fix the salaries. ...

However, sometimes the decision was based, not on subsection 212(5), but on paragraph 212(1)(d) which taxes payment on “rent, royalties, or a smaller payment”—(La Société Nouvelle de Cinématographie Inc v MNR), or on the convention between Canada and the country of the non-resident taxpayer—(Vauban Productions v HMQ). 5.3.10 However, in the case of MNR v Paris Canada Films Ltd, Mr Justice Dumoulin wrote the following: The sole question at issue is whether or not Paris Canada Films Ltd obtained from non-residents ‘‘a right in or to the use of motion picture films”, to be reproduced in Canada, even though such a right might be derived from an outright “purchase”. ...

Québec 3.15 II appert du contrat notarié du 5 mars 1971 (Exhibit A-7) qu'il fait suite à une convention du 4 décembre 1970. ...

Selon ce même contrat, le vendeur conservait ses comptes à recevoir et ses comptes à payer. 3.8 Le prix pour cette transaction s’élevait à $78,000 soit, selon le témoignage de M Castelli, une fois le revenu brut d’une année pour le vendeur, M Voyer. 3.9 A cause de son importance, il est utile de citer le contrat A-1 en entier: L’an mil neuf cent soixante-quatorze, le onze février, DEVANT Me Fernand Côté, notaire à Rivière-du-Loup, Province de Québec, COMPARAISSENT:— M Gilles Voyer, courtier d’assurances, de Rivière-du-Loup, faisant affaire sous la raison sociale de “J B VOYER & FILS ENR”; ci-après nommé LE VENDEUR; Et SIMON, LEBLOND & CASTELLI INC, corporation légalement constituée ayant son siège social en la Cité de Rivière-du-Loup, agissant aux présentes par son P rés i d e n t — M Mariano Castelli, courtier d’assurances, de Rivière-du-Loup, en vertu d’une résolution du Conseil d’Administration de ladite compagnie adoptée le premier février dernier (1974) et ratifiée par les actionnaires à une assemblée générale spéciale tenue le même jour; copie certifiée de cette résolution, contenant certificat de ratification par les actionnaires, étant annexée à la minute des présentes après avoir été reconnue véritable et signée pour identification par le mandataire en présence du notaire soussigné; ci-après nommée L’ACQUEREUR; LESQUELS font les conventions suivantes:— M Voyer vend à l’acquéreur, ce acceptant par son mandataire, avec garantie contre toute éviction, la liste de ses clients, établie sur fiches, concernant l’assurance générale (excluant assurance-vie et assurance-maladie accident), avec les accessoires habituels permettant l’utilisation de cette liste dans le cours normal du commerce. ...

On the Quebec tax return for the year 1975, the appellant company claimed exemption of 90.82% of tax on the basis, it seems, that 90.82% of the revenue originates from another territory than Quebec: Taxable income $75,110 Tax 12% $9,013 Less reduction of tax 90.82% 8,186 Income tax payable $ 827 Moreover, in the United States income tax returns of foreign corporation, after declaring that Canada is the foreign country under the laws of which income reported is subject to tax (exhibit R-1, pp 15, 16 and 17), the appellant company answers “yes” to the following questions: Did you have a permanent establishment in the United States at any time during the taxable year within the meaning of section 894(b) and any applicable tax convention between the United States and a foreign country? ...

Counsel for the appellant made two main points: first, that the payments to Com/Code were “industrial and commercial profits” and not “rents or royalties” as described in the Tax Convention and Protocol between Canada and the United States and were not taxable because Com/Code did not have a permanent establishment in Canada; and second, that if the payments were “rents, royalties, etc”, these payments were for “information” under the applicable sections of the Income Tax Acts, and since none of the conditions therein for taxability of information appeared to have been met, the payments were exempt from such taxation. ...

At that time another factor increased their chances of realizing the said alleged project — a convention centre having accommodation for a maximum of 1,500 people was to be erected near the appellant’s proposed development. ...

It was a “convention and contact established particularly on energy”. ...

(a) The respondent requests the Board to take into account in its overall assessment of the case the fact that thirty per cent of the cash sales figure of the whole Hilton Hotel could not be attributed to waiters for various reasons As was mentioned in our written notes, this thirty per cent of the sales figure applies to the whole of the Hilton Hotel, which has five or six restaurants and/or bars and more than 500 rooms, not including conventions and special banquets; the respondent wishes to relate this thirty per cent figure to five or six persons working in only one of these restaurants. ...

But I think what the Minister is arguing is... totally contrary to all convention that exists in the market today. ...