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Mais de là il ne faut pas conclure que toute convention dans laquelle se rencontre cet élément constitue nécessairement une société. ... Speaking of the rule of interpretation where the language of a convention is doubtful or obscure, in Dufort v. ... Comme aussi l’exécution donnée par les parties à une convention en sera souvent le meilleur interprète.’ ...

Quoiqu’il soit permis de faire toutes sortes de conventions matrimoniales, la loi fait certaines exceptions. ... Ils peuvent faire entre eux toutes sortes de conventions matrimoniales qui n’enfreignent pas les dispositions de la loi, mais en l’absence de telles conventions ils sont censés avoir voulu vivre en communauté de biens. ... Cet article est relatif à la convention matrimoniale de séparation de biens et indique l’effet de cette convention sur les droits de la femme quant à ses biens. ...

In support of this position, he referred to the fact that, by Sections 106 and 108 (which it may be noted are in Part 3 of the Income Tax Act, rather than Part 1), income tax is imposed in Canada on interest payable to nonresidents on the gross amount of such interest as income, and to the several provisions of the Convention and Protocol between Canada and the United States for the Avoidance of Double Taxation, as well as the provisions of The Canada-United States of America Tax Convention Act 1943, Statutes of Canada 1943- 1944, c. 20 (as amended by Statutes of Canada 1950, ce. 27), by which the Convention and Protocol were ratified and declared to have the force of law in Canada, and particularly to Section 3 of that Act, by which it is provided that, in a case of inconsistency between the Convention and Protocol and any other law, the provisions of the Convention and Protocol shall prevail. In my opinion, despite the claim that the reassessments result in double taxation of the interest in question, and despite the purpose of the Convention, as declared in it, of avoiding double taxation, the Convention goes no further in avoiding double taxation than what is set out in its several Articles, none of which, in my opinion, affords in the present situation relief to any greater extent than what is to be found in the provisions of The Income Tax Act. Article XV of the Convention as amended, effective January 1, 1949, provides that "1. ...

A défaut par l’emprunteur de respecter cette condition, le reliquat du prêt deviendra immédiatement exigible, sans excepter tout recours en dommages-intérêts auquel le prêteur aurait droit aux termes de cette convention. ... A mon sens, quelle que soit l’optique selon laquelle on entrevoit la convention à l’origine de ce litige, remise conditionnelle de dette immobilière ou contrat limitatif de la liberté d’action du promettant, ni l’une ni l’autre de ces suppositions ne possèdent les caractéristiques ‘‘d’une initiative ou affaire commerciale” que prétendrait lui attribuer l’intimé en fonction, toujours, des articles 3 et 4 de la loi fiscale. ...

An alternative point raised by appellant was the question of double taxation, and Article XVI of the Canada-United States of America Tax Convention Act, 1943, was referred to. ...

He was unable to furnish any details of any of the items or to state the purpose for which the car had been used on any occasion, except that in one year—he thought it was in 1944—he had motored to a convention at St. ...

Angle worked with Transworld Exploration Ltd. from the inception of the Company until today in a capacity of assisting the Company with handling all personal engagements, private telephone conversations, running said corporation when I was out of the city on numerous occasions, handling all entertainment, making all mining conventions and other conventions that were suitable for the Company at the time and helping to promote the Company’s stock holdings through her contacts since Mrs. ...

Gagnon redigérent un acte intitulé: CONVENTION DE SOCIÉTÉ, ici produit sous la cote A-l, comme pièce annexe du Mémorandum. ... Sans méconnaitre que le vocable de ‘‘société’’, selon l’acception du droit civil, suffirait à atteindre, le cas échéant, certaines associations, mais de nature lucrative, celles-là, je n’ai relevé qu’un seul passage digne de remarque, le second principe énoncé par l’article 1831: “Toute convention par laquelle l’un des associés est exclu de la participation dans les profits est nulle.” ...

Je crois utile à l’étude de la cause d’énumérer brièvement les conventions et obligations de l’intimée qui sont contenues dans ce contrat. ... L’engagement de la société de verser un intérêt de 5% aux détenteurs, à dates déterminées, et de rembourser le montant payé pour les actions par versements annuels, sont des conventions entre l’intimée et ses actionnaires qui ne peuvent affecter l’opération des dispositions de la Loi de l’impôt sur le revenu. ...

It happened that the president of the appellant attended a convention in San Francisco during the spring of 1960 and spoke with certain officials of the parent company of Seven-Up and explained his worry to them but got no satisfaction or indication that they would deal with the appellant so long as Seven-Up Vancouver Ltd. held a direct franchise but was told that under a sub-bottler’s franchise or contract the appellant ‘‘was just building a roof on another man’s house’’. ...