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Paletta, 2022 FCA 86-- summary under Business Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Business common law concept of business informs the s. 248(1) definition Before going on to find that the taxpayer’s activity of FX straddle trading, which had the appearance of commerciality but was not engaged in for profit, was not a business, and after noting (at para. 34) “the long accepted common law definition of business which simply requires that the activity be undertaken in the pursuit of profit,” Noël C.J. stated (at para. 38): … Stewart … made it clear that the test being devised was consistent with the traditional common law definition of “business”. ... As in such circumstances, the private law-- the common law on the facts of Stewart-- fills the gap, the Supreme Court explained that the Stewart test gave effect to the common law definition of “business” (Stewart, para. 51) …. ...

Miller J below that the Class 1(n)(ii) exclusion “only makes sense if distribution starts at a pipeline,” and further noted (at para 48): Northern & Central … stands for the proposition that the term “distribution” can encompass not only short-distance pipelines, in accordance with industry usage, but also long-distance transmission lines. It did not state a broader principle. … Woods J also rejected a Crown submission that the distribution process started with the tanker, in part because, unlike Northern & Central, the purpose of the processing here was “to make the gas more marketable” rather to merely “provide storage in the course of transmission.” In also rejecting the Crown’s position on “processing,” she stated (at paras 54 and 56): … It is clear that the product has been changed when it is transformed from a liquid to a gaseous state. … Furthermore...change... takes place during the facility’s blending operations, and... in chemical composition… [and] the operations …transform the product from being non-marketable in the North American market, to being marketable…. ...

… [Under the Agreement] [t]he obligation to pay the consideration is linked to the promotional and marketing services to be provided by Aeroplan to CIBC … [and] the other obligations of Aeroplan (which would include issuing Aeroplan Miles to CIBC’s customers) are incidental to the promotional and marketing services. … Just as in Global Cash, the agreement under which the consideration for the supply was paid by CIBC should play a dominant role in determining what was acquired for the amounts that were paid. … The issuance of Aeroplan Miles to CIBC’s customers cannot be elevated to be the predominant supply when such issuance of Aeroplan Miles is not even mentioned in the referral activities for which the consideration was payable. … The legal relationship between CIBC and Aeroplan is defined by the agreement between these two parties. There is nothing to suggest that this agreement is not a bona fide agreement. … Before dismissing CIBC’s appeal, he declined to address the second argument. ... This may be a boon for cunning drafters and their bag of tricks. … [T]he element that gives the supply commercial efficacy—the predominant element of the supply—is the right to allocate Miles. ...

He borrowed $695 million from CIBC so as to generate an interest deduction for the period prior to the departure, with the borrowed money simultaneously being reinvested with CIBC – but with the return thereon not being taxable to him prior to his departure due to the reinvestment occurring “through” intermediate Caymans companies who issued preferred shares rather than debt to him. ... The appellant suggests that his matters were “effectively” held in abeyance pending Grant, but offers no evidence that any such agreement existed or, more importantly, would have the effect of suspending interest. … Telfer … stated that a taxpayer who knowingly fails to pay a tax debt pending a decision in a related case “normally cannot complain that they should not have to pay interest” ….. ...

., to a Luxembourg s.à r.l (Alta Luxembourg – which, in turn, they held through an Alberta partnership). ... In the Court of Appeal, the Crown conceded that the gain of Alta Luxembourg was exempted from Canadian capital gains tax by virtue of the exclusion in Art. 13(4) of the Canada-Luxembourg Treaty which provided that the Alta Canada shares were not deemed immovable property (and thus not subject to Canadian capital gains tax) on the basis that the exploration licences were property of Alta Canada “in which the business of the company … was carried on,” but maintained its unsuccessful position in the Tax Court that the exemption of the gain constituted an abuse of the Treaty. ... He concluded (at para. 80): I agree with … MIL … that the object, spirit and purpose of the relevant provisions of the Luxembourg Convention is reflected in the words as chosen by Canada and Luxembourg. ...

In finding that the taxpayer’s statement of claim should be struck, Woods JA applied the principle that even “if … a party is a stranger to a transaction, the transaction must still be described with sufficient detail that the other party can identify it” (para. 80) and noted, regarding the taxpayer’s allegation that the Audit Division shared information gathered from the requirement letters with criminal investigators, that the “pleading does not link the alleged sharing of information to any particular criminal investigation” (para. 83). Furthermore, although a general statement of the Minister suggested “that audits may precede criminal investigations … this is permitted in Jarvis ” (para. 72). ...

…[T]hat procedure … is wholly inconsistent with the asserted implied term. ... The concept of delivery … is to be interpreted in the same manner as …delivery in the applicable sales of goods legislation (Jayco …). ...

Canada, 2018 FCA 112-- summary under Ordinary Meaning Summary Under Tax Topics- Statutory Interpretation- Ordinary Meaning supposed purpose cannot supplant clear language In confirming the finding below that the taxpayer, who came to Canada as a refugee claimant, was not entitled to the Canada child tax benefit, De Montigny JA stated (at para. 17): [T]his Court reiterated in …. Quinco … that where a provision is clear and unambiguous, its words must simply be applied; one cannot rely on a “supposed purpose” to “supplant” clear language. ...

Canada, 2019 FCA 299-- summary under Stare Decisis Summary Under Tax Topics- General Concepts- Stare Decisis consent judgments had no precedential value In rejecting arguments that the Federal Court of Appeal should not follow its earlier decision in Maréchaux, Noël CJ stated (at para 52): … [T]his Court will not overrule a prior decision unless it can be shown that in rendering it, the Court overlooked binding precedents or ignored relevant statutory authority…. ... Noël CJ also stated (at para 61): … [T]he four Consent Judgments signed by the Minister involving other participants in the [subject leveraged donation] Program for taxation years subsequent to the enactment of subsections 248(30)-(32)… are of no assistance to the appellants. ...

In commenting on the third ground, he stated (at paras. 21, 23): [T]he Assistant Commissioner … stated that “the legislative intent [is] that only purchasers who are not consumers can take possession of goods in Canada for export on a zero-rated basis.” ... He also implicitly acknowledged the general intent noted in Montecristo … that GST/HST should be limited to consumption within Canada. The next sentence of the Assistant Commissioner’s analysis is equally reasonable in view of the more particular intent reflected in the detailed conditions for zero-rating: “Goods purchased by non-resident consumers are only intended to be zero-rated if they are shipped to a destination outside Canada, or they are sent by mail or courier to an address outside Canada.” … The Assistant Commissioner concluded reasonably that the predicament in which Escape Trailer found itself (being liable for HST amounts that were not collected from customers) was caused not by any unintended results of the legislation, but rather by its failure to comply with any of the detailed conditions for zero-rating. ...