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IX (the “GST Act”) did not violate s. 125 of the Constitution Act, 1867, notwithstanding the imposition of a collection obligation on the province respecting taxable supplies made by it, Lamer CJ stated (at pp. 480-481): The GST … applies to the domestic provision of taxable supplies, and it is the purchaser, rather than the supplier, which is liable to pay the tax. ... Clearly, therefore, it is the purchaser, not the vendor, which is taxed. … Clearly, a practical consequence of the collection and remittance responsibilities imposed by the GST Act may result in a cost to the province, but neither the true aim and purpose of the scheme nor its incidental effects runs contrary to the spirit of s. 125. ...

When Canada and Luxembourg signed the Treaty in 1999, the applicable Commentaries indicated that anti-abuse measures, to be effective, had to be included in a treaty …. Further, they referred to the principle of pacta sunt servanda, which supports the position that where nothing in a treaty speaks directly to fiscal avoidance, there is a strong argument that the treaty partners negotiated the treaty not intending such rules to apply …. ...

Gains and losses arising from hedging derivative contracts take on the character of the underlying asset, liability or transaction being hedged …. ... Purpose is ascertained objectively (Ludco …). … As the cases demonstrate, the primary source of ascertaining a derivative contract’s purpose is the linkage between the derivative contract and any underlying asset, liability or transaction purportedly hedged. ...

. … Moreover, the shareholder base of the taxpayer underwent a fundamental shift throughout the transactions …. Matco achieved the functional equivalent of … an acquisition of [de jure] control through the Investment Agreement, while circumventing s. 111(5), because it used separate transactions to dismember the rights and benefits that would normally flow from being a controlling shareholder. ...

. … We emphasize that this "pursuit of profit" source test will only require analysis in situations where there is some personal or hobby element to the activity in question.... ... As such, a source of income by definition exists, and there is no need to take the inquiry any further. … In summary, the issue of whether or not a taxpayer has a source of income is to be determined by looking at the commerciality of the activity in question. ...

. … Does the act of landing within a state, even regularly and on schedule, confer jurisdiction to tax? … [W]hen a plane lands to receive and discharge passengers, to undergo servicing or repairs, or to await a convenient departing schedule, it does not in my opinion lose its character as a plane in transit. ...

Profit- Futures/Forwards/Hedges “hedging “ includes cash settled derivatives including options The taxpayer sold its gold production to bullion dealers at the spot price but also, in order to manage the risk associated with fluctuations in the spot price of gold, entered into cash-settled derivatives such as forward contracts, spot deferred contracts, fixed interest floating lease rate contracts, put options and call options. ... PDC’s argument about the serious distortion implicit in treating options as a subset of forward sales is belied by the PDC’s own Annual Reports …. ...

Moreover, the legislature did not explicitly exclude the Division of the statute relating to employee stock options from the application of section 422 …. ... Section 54 does not prevent the ARQ from relying on the presumptions set out in the T.A. in computing a taxpayer’s taxable income. … [W]hile section 54 ensures that sections 49 et seq. of the T.A. apply to benefits arising from the granting of stock options and excludes those benefits from the ambit of sections 36 and 37 [similar to ITA ss. 5 and 6(1)(a)], it does not, in the absence of clear legislative indicia to this effect, constitute a code so complete and so hermetic that the application of section 422 is excluded. ...

BCN Ltée, 79 DTC 5068, [1979] CTC 71, [1979] 1 S.C.R. 865-- summary under Disposition of Property Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(21)- Disposition of Property disposition by virtue of merger of leasehold interest and freehold The verb "to dispose" (which should receive the same meaning as the expressions "disposition", "proceeds of disposition" and " disposed of") should be given the broadest possible meaning, and encompasses the idea of destruction or extinguishment. ...

The Queen, 52 DTC 1209, [1917-27] CTC 198 (SCC), aff'd 52 DTC 1215 (PC)-- summary under Onus Summary Under Tax Topics- General Concepts- Onus At 1211: "... the appellant is in the same position as any other appellant. ...