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Second … [t]he case law establishes that the zero-rated element must be the principal element in the single supply if the supply is to be zero-rated. … … [B]oth common sense and the expert evidence establish that the reason for administration of dental anesthetics- including those containing epinephrine- is pain control …. ...

In affirming the finding below that the first four years (which were beyond the normal reassessment period) were validly reassessed, Webb JA stated (at paras 38, 40): … Simply stating that he transferred unspecified substantial amounts to M.D. ... Deyab was repaying amounts that were payable to him when he withdrew the amounts in issue. … … [W]hile the Tax Court Judge should have first acknowledged that the onus was on the Minister to establish the facts that would justify the reassessments issued for the statute-barred years, there was sufficient evidence …to conclude that the Minister had satisfied this onus. ... Consulting, which … were not, on a balance of probabilities, repayments of amounts due to him. ...

In rejecting the second submission, Pelletier JA stated (at paras. 30-32): … Judicial comity is a doctrine which seeks to promote uniformity and predictability in the law. ... As a result, the use of the expression “horizontal stare decisis ” to refer to judicial comity is misleading precisely because judicial comity is not enforced by courts of appeal while stare decisis is. As a result, the Federal Court committed no legal error when it declined to follow the Lin case. … The Federal Court came to its own conclusion that the necessary criteria had been satisfied by reference to the documents themselves. ...

She stated (at paras. 54, 56 and 62): The Impugned Provisions … are similar to information automatically provided to the CRA for regulatory purposes (e.g., T4s by employers, T5s by financial institutions, and taxpayers’ annual disclosure of foreign holdings). … It is difficult to see how a seizure contemplated by the Impugned Provisions significantly intrudes into privacy interests, as the appellants appear to suggest. Accordingly, I see no reason in this case to revisit the comment in Jarvis that the entire ITA is a regulatory statute. … Quite simply, the Impugned Provisions are an example of international cooperation in the administration of income tax laws. … ...

Canada, 2024 FCA 45-- summary under Section 35 Summary Under Tax Topics- Other Legislation/Constitution- Constitution Act, 1867- Section 35 Senate vacancies do not invalidate bills passed with a quorum The taxpayer appealed a reassessment of its 2011 taxation year – made in reliance on a retroactive amendment made to the relevant ITA provision in 2014 – on the grounds that the amending Act was passed by a Senate that had substantial vacancies, contrary to Part IV of the Constitution Act, 1867 (which has detailed provisions respecting the appointment of specified numbers of senators from each province). In confirming the decision below that this claim should be struck, Biringer JA referred to s. 35 of the Constitution Act, 1867, and stated (at paras. 12-13): Crucially, section 35 makes it clear that the Senate may exercise its powers notwithstanding any vacancies, as long as there is a quorum of senators …. Accordingly, it was plain and obvious that the appellant’s Senate vacancy argument had no reasonable prospect of success …. ...

The Crown … submitted that “municipal service” is only intended to apply to a service provided by a federal or provincial government when that government is acting as a municipal authority. ... Section 21 … does not provide that a “municipal service” will only be a service provided by a government acting as a municipal authority. Webb JA then stated (at paras 23, 24 and 25): [The Crown’s] argument is essentially that a municipal service can only be a service that a municipality (and not the federal or provincial government) is obligated to provide. … Applying this interpretation to the national park example would mean that for any residents of a national park, for whom no municipality is obligated to provide services, the services provided by the federal government would not be “municipal services” for the purpose of section 21, even though such services would normally be provided by a municipality. … In my view, this result is not the result that Parliament intended and does not take into account that section 21 applies to services provided by a government or a municipality. … Words and Phrases municipal service ...

In the result, he extracted $2M from the corporate group, of which approximately half corresponded to the deemed dividend received by him, and the other half, corresponding to the “soft” ACB of the shares was received free of tax – even though the PUC and “hard” ACB of the shares was nominal. ... In confirming the decision below to uphold this assessment, Noël CJ stated (at paras. 65, 77, 79 TaxInterpretations translation): The logic underlying this adjustment [in s. 84.1] rests on the fact, discussed above, that the paid-up capital and the ACB of the shares concerned reflect only the amounts which have been subjected to tax. … The object and spirit of this provision, or its rationale, is to prevent amounts which have not been subjected to tax to serve in extracting surplus of a corporation free of tax. ... To this end, subparagraph 84.1(2)(a.1)(ii) requires going beyond the ACB of the shares concerned – or of the shares for which they are substituted – and enquiring as to the source of the funds which constituted them in order to ascertain if they were subjected to tax. … This rationale was circumvented by the plan implemented by the appellant. ...

ITA 231.2(3) and ETA s. 289(3) for Roofmart to disclose various particulars for all of its customers who in the past 4 ½ years had made purchases of construction materials from Roofmart exceeding $20,000 or $10,000 per annum, depending on the year. ... The statutory criteria are not altered by the size of the request. … … The existence of some customers who may be of no interest to the Minister for the purposes of verifying compliance cannot determine whether an order should issue. ... That the group in this case is ascertainable is a finding of mixed fact and law, and the appellant has demonstrated no error that would warrant interference He also stated (at paras 45): GMREB established that a pending or existing tax audit of a particular individual is not a precondition to the exercise of power under subsection 231.2(3) …. ...

. … By adopting detailed provisions dealing with representation in the Act, the legislator limited the TCC’s implied power to control who may represent the corporation in their courtroom, especially in proceedings subject to the General Procedure. … [T]he common law/civil law concept that a corporation cannot appear in person because of its very nature strongly suggest[s] that under section 17.1 [of the TCCA], a party who is a corporation must be represented by counsel as defined by subsection 17.1(2). ... First, … there is nothing in section 20 of the Act dealing with this…. ... Even if this were so, … the very first version of this Rule did not attempt to define “in person” vis-à-vis a corporation; rather, it completely rules out the notion of a corporation being able to appear in person Furthermore, even if I assumed that the GP Rule 30(2) as amended in 1993 could be interpreted as meaning that only an officer of the corporation could personify a corporation within the meaning of section 17.1, the TCC Rules Committee could not then subdelegate its jurisdiction to each individual judge by making a right presumably granted unconditionally by the legislator subject to a leave to be granted only “in special circumstances”. … The GP Rule 30(2) in its latest iteration, which appears to enable any individual (including one outside of the corporation, such as its regular accountant) to represent it on leave, could not by any stretch of the imagination be considered a definition of the words “in person” in section 17.1. ...

Laskin JA found that VISA was supplying an exempted financial service and not an administrative service, stating (at para. 63): [C]onsistent with the Tax Court judge’s findings … Visa’s services “form an essential part of the ability for CIBC to offer credit card based services to their clients," … they "[give] CIBC customers the ability to purchase goods and services anywhere in the world without CIBC having to individually contact each merchant to set up payment arrangements with them," and that "[i]f CIBC was forced to create such a payment network on its own, even if technically feasible, this network would invariably be much less widely accepted than the one offered by Visa." … I would add that Visa’s services relieve CIBC and other issuers of the need to investigate and analyze the risk profile and solvency of the merchants that accept credit cards in payment for goods and services. To describe the benefit that CIBC obtained from Visa’s services … as "quintessentially administrative," does not … adequately recognize the reality of the benefit that CIBC derived. ...