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Loiselle should instead have contested the validity of the signature affixed to such document …. ...

After finding that the $600,300 payable in annual instalments to the state government for the allocation of the 18 GMEs was a capital expenditure, the Court went on to find that the expenditure was not deductible under s. 40-880 of the Income Tax Assessment Act 1997 (Cth) as expenditure incurred to preserve but not enhance the value of goodwill in relation to a legal or equitable right whose value was solely attributable to its effect on goodwill, stating (at para. 52): The majority erred in considering the effect on the goodwill of the integrated hotel business and … in conflating goodwill with the going concern value of the business. ...

Commissioner of Taxation v Sharpcan Pty Ltd, [2019] HCA 36-- summary under Purpose/Intention Summary Under Tax Topics- General Concepts- Purpose/Intention purpose distinguished from motive Before finding that the taxpayer’s expenditures for 10-year assignable gaming licences (“GMEs”), which it required in order to be permitted to continue using gaming machines on its hotel premises, were capital expenditures, the Court stated (at para. 49): [T]he evidence … demonstrated that the Trustee was motivated to purchase the GMEs by the realisation that it could not continue to carry on its gaming business unless it did so. ...

. … [T]hese are circumstances where the Defendant clearly ought to have known that the deeming provisions of s. 194 did not apply. ...

. … In default of being able to speak of permanent physical integration, one can certainly speak of a functional integration as the plaintiff could not carry out its operations in the Great North without the Econox. ...

Profit- Real Estate subdivision of rental property prior to sale of individual units did not detract from capital account treatment Three individuals who had purchased an eight-unit rental property in co-ownership, determined around 4 ½ years later to sell the property due to a change in personal circumstances of one of them. ...

Agence du revenu du Québec, 2019 QCCQ 7377-- summary under Subsection 13(4) Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(4) departure from written terms of lease to find that a rental property was used principally in the active business of a related person One of the exceptions from the rule that a rental property cannot qualify as a “former business property” for purposes of the replacement property rules in ITA ss. 13(4) and 44 references the situation of a “property … leased by the taxpayer to a person related to the taxpayer and used by that related person principally for any other purpose.” ...

He noted (at para. 33) that the UK domestic deeming provision instead only had a limited purposes, which was to give the diver access to more generous deductions from income, and stated that to apply this limited “deeming provision … so as to alter the meaning of terms in the Treaty with the result of rendering a qualifying diver immune from UK taxation would be contrary to its purpose.” ...

In rejecting the ARQ’s submission that it was contrary to judicial comity and an abuse of process for the same transactions to be appealed respecting QST to the Court of Quebec (and before going on to grant the appellants’ appeals in part), Choquette JCQ stated (at paras. 22, 24 and 25, TaxInterpetations translation): With respect, the judgment of the TCC is a transcript of the recording of the oral judgment and does not reveal the facts submitted or the Court's considerations …. ...

He testified that “he never developed a strong sense of belonging to Quebec” and that “his best friend … lived in Ontario” (para. 43). ...