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. … It is therefore apparent that the purpose of the subsidy is unequivocal and that the link with the supply in question is equally unequivocal; the service must be provided, failing which the subsidy may be cancelled. ...

In rejecting a submission of the Crown that this transaction resulted in a misuse of such withholding tax exemption because the transaction did not result in the taxpayer "accessing funds in an international capital market" (para. 25) (which the Crown suggested was the purpose of the exemption, based on a brief statement in the related Budget papers respecting its introduction) Sharlow, J.A. noted (at para. 37) that the Crown had been unable to "establish by evidence and reasoned argument that the result of the impugned transaction is inconsistent with the purpose of the exemption, determined on the basis of a textual, contextual and purposive interpretation of the exemption " (emphasis in the original) and that "no trace of the alleged fiscal policy can be discerned or reasonably inferred from subparagraph 212(1)(b)(vii) itself, from the statutory scheme of which subsection 212(1)(b)(vii) is a part, or from any other provision of the Income Tax Act that could possibly be relevant to the textual, contextual and purposive interpretation of subparagraph 212(1)(b)(vii). ...

The trial judge's approach "led him to fail to give effect to the statutory phrase 'in any manner whatever,'" and "[was] not consistent with Merritt, Smythe, or RMM " (para. 28). ...

Canada, 2009 DTC 5828, 2009 FCA 111-- summary under Subsection 40(1) Summary Under Tax Topics- Income Tax Act- Section 40- Subsection 40(1) The taxpayer would have established that he realized a capital loss if he had established the following: a fellow shareholder ("Paulhus") of the corporation in question had paid a sum of money to the holders of defaulted mortgage debt of the corporation pursuant to a settlement agreement that also contemplated that the taxpayer would transfer to Paulhus all of his shares of another corporation ("Placid") in order to pay to Paulhus his share of the settlement payment; the taxpayer satisfied this payment obligation to Paulhus; as a consequence of the law of subrogation, Paulhus acquired the mortgage debt; and by transferring his shares of Placid to Paulhus, the taxpayer acquired ½ of the indebtedness formerly owing to the mortgage holders that Paulhus had acquired from the mortgage holders. ...

He further stated (at para. 59): [T]he Federal Court may quash unreasonable exercises of discretion by the Minister – i.e., exercises of discretion that fall outside the range of the acceptable and defensible on the facts and the law: Dunsmuir v. ...

., 2003 DTC 5090, 2003 FCA 33-- summary under Section 17 Summary Under Tax Topics- Statutory Interpretation- Interpretation Act- Section 17 Section 4 of the Power Commission Act (Nova Scotia) provided that the Nova Scotia Power Commission " ("NSPC") "shall continue as a body corporate and as agent of Her Majesty The Queen in right of the province" under the name of "Nova Scotia Power Corporation. ...

" Furthermore, PTAQ failed to establish "that it exercised monthly financial monitoring and control of expenditures… that it funded " (para. 48), and "the fundraising documents… indicated that VPT was conducting the fundraising activities on its own behalf" (para. 50). ...

. … The facts that CU and CUH intended to use both the ATCOR/Forest transactions and the normal course dividends to achieve their tax avoidance objective, that they had the ability to ensure that all the transactions would occur, and that all the transactions did indeed occur as intended are sufficient to constitute them all part of a common law series for the purposes of subsection 55(2). ...

It was reasoned that the mere holding of inventory does not constitute a use of the property for an income-producing purpose in the context of considering a conversion of depreciable property to inventory (or vice versa) – whereas inventory should be considered to be income-producing property in the context of a conversion of personal-use property to inventory, or vice versa. ...

Sharlow JA stated (at para. 13): In my view, there has been in this case a transmission of the liability of the Taxpayer Trust to another person by "other means" – which I take to include the termination of the existence of the taxpayer. ...