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., the identity of the debtor, the principal amount, the amount of interest and the maturity date” identified in General Electric Capital, “ the only term that was significantly different in respect of the Post-Auction Debt … was the amount of interest.” However, although thus “there was not a disposition in 2011 of the Pre-Auction Debt” (para. 105), he had previously stated (at para. 86): [S]ubparagraph (b)(i) of the definition of “disposition” … states that “‘disposition’ of any property … includes … any transaction or event by which, … where the property is a … mortgage, … the property is in whole or in part redeemed, acquired or cancelled….” … Thus, by reason of the foreclosure and the judicial sale, the Mortgage was cancelled. ...

., the identity of the debtor, the principal amount, the amount of interest and the maturity date” identified in General Electric Capital, “ the only term that was significantly different in respect of the Post-Auction Debt … was the amount of interest.” ... The key passage appears to be the following (at para. 86): [S]ubparagraph (b)(i) of the [s. 248(1)] definition of “disposition” … states that “‘disposition’ of any property … includes … any transaction or event by which, … where the property is a … mortgage, … the property is in whole or in part redeemed, acquired or cancelled….” … Thus, by reason of the foreclosure and the judicial sale, the Mortgage was cancelled. ...

". … [T]here is no expert evidence as to the value of the Courseware at the time it was donated by the Appellant. … … GLS created a significant market for the multimedia courseware in much the same way as markets were created for art prints in Klotz and Nash. ...

. … … [I]t would be surprising if on a proper interpretation the relevant statutory provisions gave the Minister the power to make a determination with respect to future eligibility. However, I can see nothing that would prevent the Minister from determining that the person was eligible in certain past years and informing the person that the Minister’s present intention was to assume that the person would continue to be eligible for certain future years. … Jorré DJ found that the taxpayer became eligible for the DTC in 2014, stating (at paras 21, 23, 25, 27): … I am satisfied that over time her conditions and her restrictions were getting worse. … … [T]he Appellant was doing physical labour in factories during much of the 2010 to 2014. ... …[T]he statutory tests … under subsection 118.4(1) … requires that the restriction be assessed when the individual is using available therapy and appropriate devices or medication. … [I]f an individual who would otherwise be markedly restricted is not markedly restricted through the use of medication, for example, then the individual would not meet the marked restriction test. ...

Therefore, there would have been no advantage in preparing for a tournament by studying the previous games of potential opponents. … [242] … Mr. Duhamel was playing in poker tournaments and not in private games where he could have stopped playing as soon as he lost or won a large sum of money. … [243] … Mr. Duhamel partied very often and sometimes arrived at the various tournaments in a "morning after" state. … [244] … Mr. ...

. … … [T]here is no power given to the Minister to re-designate a consolidated trust as multiple trusts in the event that the conditions set out in paragraph 104(2)(b) are no longer met in a subsequent taxation year, nor is any process for applying for a re-designation provided. … … Had the purpose of the provision been to create an annual test, one would expect to find some indication that the designation would be done annually, or that it could be revoked at some future point. Paris J concluded (at para 24): … [T]he entire class of children and grandchildren are not income beneficiaries of each trust. Rather, a different part of the class is named in each of the trusts. … Therefore the trusts are not conditioned so that the income will ultimately accrue to the same group or class of beneficiaries. ...

Bocock J stated (at paras. 15, and 16): The two-step test for determining expert evidence admissibility was … clarified in White Burgess [2015 SCC 23, at para. 23] and may be summarized below: 1. ... Gatekeeper function / Residual discretion to exclude: This step is a cost-benefit analysis of the help and harm of the evidence. ... Sadoway’s report … comprised a legislative history and context concerning various federal statutes; and … represented observation evidence on wait times, durations and pathways for refugee determination. … … An expert opinion should be information that is outside the experience or knowledge of the judge. … [A]n expert witness’ legal opinion will not usually be necessary and should be excluded at the threshold step …. … The overall necessity and probative value of the topic as evidence from a lawyer is low relative to the time and cost of having an additional expert testify on topics already covered in the context of social science [reports] …. ...

D’Auray J stated (at para. 29): Justice Noël … in … Kruco … agreed that the words “ earned or realized ” in subsection 55(2) refer to income after taxes. … In rejecting the 468’s further submission “that taxes have to be calculated at the end of the year and that at the end of the year Tri-Holdings did not owe any income tax” (para. 30) D’Auray J stated (at paras. 31, 33): As stated by Justice Sharlow in VIH Logging Ltd., supra, the phrase “income for the year” is not used in subsection 55(2) of the Act. … [T]he safe income of Tri-Holdings had to be determined immediately before December 13, 2006, namely before the first deemed dividend was generated. This is what the Minister did …. ...

The Queen, 2017 TCC 207, aff'd 2019 FCA 57-- summary under Subsection 16(1) Summary Under Tax Topics- Income Tax Act- Section 16- Subsection 16(1) s. 16(1) operates symmetrically (no creditor interest – no debtor interest deduction) The taxpayer (“Amoco”) acquired Dome Petroleum in 1988 for $5.2B pursuant to a Plan of Arrangement. ... In other words, the amount is deemed to be interest for both parties. … … [N]o part of the amount that is due by the Appellant can reasonably be regarded as interest that is payable to APCJ under the terms and conditions of the exploration loan. … … [I]t is unthinkable that Parliament would have intended the asymmetrical treatment proposed by the Appellant as this would open the door to transactions in which one party receives a tax benefit and the other party receives a non-taxable payment.... ...

Bocock J stated (at paras 10, 14, 15): … Non est factum is available where a person is not capable of both reading and sufficiently understanding a document. … … The medical evidence … commences from the diagnosis date [of metastatic cancer in 2002]. … With the exception of Mr. Newton, each witness indicated that Anna was in a confused and depressed state from her diagnosis date until the time of her death. … [S]he could not read English at all and spoke very little of it. … Even if Anna had received the services of an interpreter, in her depressed and sickened state, on balance, she likely would not have understood. ... Therefore, the notices of reassessments responsive to the 2003 filings … were void. … [T]he reassessments were consequential to invalid or unlawful filings and issued by the Minister under innocent mistake of fact. ...