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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 following provision is set out in the Taxation Regulations: 488R1… (e) an amount…that is exempt from income tax in Québec or in Canada by virtue of a provision of a tax agreement entered into with a country other than Canada; This provision is directed at avoiding double taxation and for that purpose only a tax convention concluded by Canada with another country applies to Quebec if its provisions exempt otherwise-taxable income from tax in Canada. ...

" In other words, the document was prepared " for the purpose of providing... legal advice" (para. 42). ...

In finding that the deemed dividend arising on the share redemption occurred as part of the series of transactions resulting in the disposition of the Greenstone shares to the ultimate purchaser, Bowie J. stated (at pp. 620-1): "... a change in the identity of the purchaser, where the intention to sell remained intact throughout and the hiatus is as short as this one, cannot divorce the share redemption from the subsequent sale of the Cox shares..... ...

In affirming this reassessment, Rip T.C.J. noted (at p. 2414) that "the words '... incurred in the performance of... employment' refer to automobile expenses incurred by the employee while providing services under the employment contract" and that a person could not be deemed to be "travelling in the course of the office or employment" unless the travel actually involved the performance of some service as compared to simply getting oneself to the place of work. ...

See summary under General Concepts – Rectification. ...

In finding that the lands in question including the 60 acres constituted a former business property "immediately before" their disposition, notwithstanding that after being stripped of the top soil the 60 acres could be no longer utilized as farm land, Rothstein J. stated (p. 6602): "... ...

In rejecting the contention of Revenue that the cost of the securities to the taxpayer should be based on their fair market value at the time of acquisition rather than on the amount of the debenture and the par value at which the shares were issued, Lord Wright stated (pp. 289-290)): "... ...

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). ...