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In finding that Maersk’s fees came within Article 9 rather than 13, Sikri J stated: '[P]rofit' from operation of ships under Article…9 … would necessarily include expenses for earning that income and … [the] more so, when it is found that the business cannot be run without these expenses. This Court … has categorically held that use of [a] facility does not amount to technical services, as technical services denote services catering to the special needs of the person using them and not a facility provided to all. ... Moller Maersk, Supreme Court Of India, Civil Appellate Jurisdiction, Civil Appeal No. 2960 of 2017 under Treaties – Art. 8. ...

28 March 2018- 1:05am Fournier – Court of Quebec finds that a taxpayer could reverse an assessment for a taxable benefit by subsequently engaging in self-help rectification Email this Content The ARQ assessed the taxpayer and his wife for taxable benefits for a period of approximately 2 ½ years on the alleged basis that during that period they occupied on a rent-free basis a condo that was owned by a non-arm’s length corporation. ... Apparently well after these assessments, the taxpayer entered into a “correcting” notarial deed with the corporation to move back the date of the transfer of ownership of the condo unit to him from the corporation from the end to the beginning of this 2 ½ year period. ... Agence du revenu du Québec, 2018 QCCQ 786 under General Concepts – Rectification. ...

4 April 2018- 11:40pm Ahlul-Bayt Centre – Federal Court of Appeal refuses to grant an injunction deferring revocation of charitable registration Email this Content CRA indicated to an Ottawa Islamic school (the “Centre”) that it would revoke the Centre’s charitable registration after 30 days by publishing a notice of intention to revoke (based on serious non-compliance). ... He stated: The evidence that significant numbers of parents would withdraw their children from the school within one or two months is … neither clear nor compelling. … While the Centre asserts that “[t]he loss of tuition revenue and the reduction of the donor base for School related fundraising will make [the Centre] financially incapable of operating the School, leading to its closure,” it has not …provided its current budget or other supporting financial information. … Its financial statements for 2016 also show an excess of revenues over expenditures of $307,242. … Neal Armstrong. ...

Pizzitelli J applied the single supply doctrine in finding that the predominant element of what was being supplied by the dealer was an exempt supply of arranging for the insurance – and that the exclusion in (r.4) of the definition of an exempt financial services for promotional and various administrative services did not apply. ... In our case, that is the car buyer who buys the insurance product and he would clearly and objectively know he was buying insurance, not the expertise or training, or commercial efficacy or profitability of the Dealer or its staff as the predominant elements of the transaction, notwithstanding that such services … may have an ancillary role to play in his decision making process…. ... The Queen, 2018 TCC 231 under ETA s. 123(1) – financial service – (r.4). ...

13 December 2018- 12:06am Jayco – Tax Court of Canada finds that the taxpayer has no remedy in a costs award for LC fees paid to secure its GST/HST obligation until reversed Email this Content After its successful appeal of a GST/HST assessment, Jayco sought to include, in the costs recoverable from the Crown, the $1.4 million paid by it to JP Morgan in order to obtain a letter of credit to secure the GST/HST it owed until the assessment was reversed. In rejecting this claim, D’Auray J stated: In essence, Jayco is submitting that the Minister ought to have exercised her discretion differently and not taken any collection action on the GST/HST assessed. … This Court does not have jurisdiction to review the Minister’s exercise of that power—that jurisdiction rests with the Federal Court. … The Rules are clear that disbursements will only be awarded if they are essential to the conduct of the proceedings. … The interest was not paid by Jayco to establish that the Minister’s assessment was incorrect …. ...

31 December 2019- 12:03am Friedman – Federal Court does not follow its interpretation in Lin that a requirement letter insufficiently specified who was covered Email this Content The Friedmans, a married couple, who had not filed T1135 returns, each received Requests for Information under s. 231.1(1) (“RFIs”) that were addressed to them personally, and stated inter alia: Your personal income tax returns and any other related or associated entities have been selected for audit …. [Y]ou may have offshore holdings that you have failed to disclose …. In order to expedite and facilitate our audit, we will require a clear understanding of all entities with which you had a connection or affiliation during the taxation years noted above. … Please send us back the attached questionnaire fully completed within 30 days …. ...

13 January 2020- 12:23am Richards – Tax Court of Canada finds that legal fees incurred in an oppression action were both on capital and income account Email this Content The main source of income of the taxpayer and her husband was distributions from a family trust of dividends from two family corporations. ... McPhee J allowed the deduction of only about 25% of the legal expenses, stating: Legal expenses incurred for the purpose of preserving capital assets are not deductible [citing Keating]. … [T]he fees incurred pursuing the Oppression litigation had as its dominant purpose, the intention to protect the Appellant’s interest in her shares in the corporations. … [T]here is no question that professional fees were incurred seeking both the support and/or the payment of dividends by the corporations and the redemption of the Appellant’s shares. … Therefore, I have apportioned the fees in issue. ... The Queen, 2019 TCC 289 under s. 18(1)(a) – legal fees. ...

HMRC took the startling position that the period of ownership began running from the time that the taxpayer entered into an agreement to purchase the apartment – and it was not even constructed until about three years later – but with the taxpayer occupying it as his main residence only from the time of the closing onwards until its sale at a gain. ... Newey LJ found that this deeming provision did not sufficiently inform what was meant by the “period of ownership,” and in rejecting HMRC’s position stated: HMRC's case … runs counter to the ordinary meaning of the words "period of ownership". ... Summary of Higgins v Revenue and Customs [2019] EWCA Civ 1860 under General Concepts – Ownership. ...

Jet2.com – Court of Appeal of England and Wales applies dominant purpose test to determining whether privilege applies to emails sent to both lawyers and executives Email this Content Is an email protected by legal advice privilege (“LAP”) if it is sent by an executive to multiple recipients, including an in-house lawyer but most of whom are fellow executives? Hickinbottom LJ stated: In respect of a single, multi-addressee email sent simultaneously to various individuals for their advice/comments, including a lawyer for his input, the purpose(s) of the communication need to be identified. … If the dominant purpose of the communication is … to settle the instructions to the lawyer then … that communication will be covered by LAP. ... (on the Application of) [2020] EWCA Civ 35 under s. 232(1) – solicitor-client privilege. ...

4 March 2020- 12:41am Zomaron – Tax Court of Canada finds that a service of inducing merchants to use credit card processing services was an exempt financial service Email this Content CRA viewed the taxpayer (Zomaron) as essentially a marketing arm of two “Processors” (e.g., “Elavon”) that accessed the credit card issuer and payment network to pay a merchant whose customer had used a credit card, and then used a portion of the fee (e.g., 2%) paid by the merchant at the end of the month to pay the interchange fees of that network and split the balance of the fee between itself and Zomaron in the agreed proportions. ... This, I find, is the predominant element of the supply provided by Zomaron to [the Processors].... … Even if the supply provided by Zomaron to the Processors involved services of a promotional nature, since these do not represent the predominant element of the supply, paragraph (r.4) has no application …. ... The Queen, 2020 TCC 35 under s. 123(1) – financial service – (r.4). ...