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London & West Riding Investments Ltd. case stated (at p. 5114): "In other words, the elements of a sham require that the parties to a transaction together have deliberately set out to misrepresent the actual state of affairs to a third party.... ...

London & West Riding Investments Ltd. case stated (at p. 5114): "In other words, the elements of a sham require that the parties to a transaction together have deliberately set out to misrepresent the actual state of affairs to a third party.... ...

HER MAJESTY THE QUEEN, 2020 FCA 195-- summary under French and English Version Summary Under Tax Topics- Statutory Interpretation- French and English Version "peut" (may) in French version accorded with a sense of the English version's "shall" Noël CJ effectively found that the word “peut” (may) in the French version of s. 118.1(11) meant the same thing as the word “shall” in the English version, stating in this regard (at para. 53): [T]he use of the word “peut” in the French version illustrates how “an official who is permitted to do a thing may, in addition, be obliged to do it” (Ruth Sullivan, Sullivan on the Construction of Statutes …). ...

Canada, 2023 FCA 146-- summary under Stare Decisis Summary Under Tax Topics- General Concepts- Stare Decisis stare decisis applies horizontally In connection with following the court’s earlier decision in Cheema, LeBlanc JA stated (at paras. 10-11): [T]he principle of horizontal stare decisis... dictates that decisions of a panel of an appellate court bind future panels of that court …. ...

After noting (at para. 228-229) that Triad Gestco had found that “the capital gain system … [is] aimed at taxing increases in ‘economic power’” rather than only “an arithmetic difference”, Monaghan JA stated (at para. 232) that “[t]he appellants had neither an economic gain nor an economic loss; there was absolutely no change in their economic power as a result of their participation in the FMO reorganization” and (at para. 236) “[a]s in Triad Gestco … avoidance transactions frustrated the object, spirit and purpose of the capital gain and capital loss provisions in the Income Tax Act.” ...

Canada, 2025 FCA 129-- summary under Ordinary Meaning Summary Under Tax Topics- Statutory Interpretation- Ordinary Meaning meaning of “distribution” informed by provincial securities law Before referencing the meaning of “distribution” under provincial securities laws, Monaghan JA stated (at paras. 189, 190): The Supreme Court tells us it is both appropriate and consistent with the modern principle of statutory interpretation to reference the broader commercial law to give meaning to words and expressions that have well-defined meanings outside of the Income Tax Act: Will-Kare Paving & Contracting Ltd. v. ...

Trollope & Colls, Ltd. et al. v. Atomic Power Constructions Ltd., [1962] 3 All E.R. 1035, in which it was held that parties to a contract could give their contract retrospective effect. ...

Canada, 2022 FCA 57-- summary under Paragraph 175(1)(b) Summary Under Tax Topics- Excise Tax Act- Section 175- Subsection 175(1)- Paragraph 175(1)(b) health care services rendered to employees were not in relation to the employer’s activities Westcoast reimbursed (through Manulife as its agent) employees who had incurred various health care services – including some which were GST/HST-taxable, namely, acupuncture, massage therapy, naturopathy and homeopathy services. ...

In connection with finding that the Tax Court lacked jurisdiction under s. 171 to reverse a Ministerial opinion that a requested s. 247(10) downward adjustment is inappropriate given that the jurisdiction accorded to the Tax Court under ITA s. 171(1) is only to vacate or vary an assessment or refer it back to the Minister, whereas a s. 247(10) opinion is not an assessment (although it will affect an assessment), he noted (at para. 74): Anchor Pointe … found that what is under appeal to the Tax Court is the product of the process of determining a taxpayer’s liability under the ITA and not the process itself. ...

As stated in London & Thames Haven, an asset’s profitability is an element to be considered in assessing its capital value.... ...