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. … [T]his is sufficient to permit the Court to conclude that CO2 Public had effective control and thus de jure control of the appellant within the meaning of Buckerfield ’s and Duha Printers. ... Furthermore, the research agreement was similar to the development agreement in Aeronautics which was found in that case to “constitute … a legally-enforceable arrangement capable of establishing de facto control under subsection 256(5.1)” (para. 68) – and the facts here were similar to Lyrtech and Solutions Mindready. Respecting the argument, in the alternative, of the Crown, that the declaration of trust constituted an agreement referred to s. 251(5)(b)(i) and, having regard to there being a discretionary trust, s. 248(25) deemed CO2 Public to be beneficially interested in CO2 Trust, Smith J stated (at para. 70) that although it was unnecessary for him to address this argument: It appears to me however that this Court is bound by the decision … in … Propep. ...

D’Auray J went on to find that no penalty was applicable, stating (at paras. 128 and 129): Gross negligence … must involve a high degree of negligence tantamount to intentional acting, or an indifference as to whether the law is complied with or not. … Mr. ... In addition, as stated … in Mensah … even if Mr. Hansen’s conduct was consistent with two viable and reasonable hypotheses, one justifying the penalty and one not, the benefit of the doubt must be given to the taxpayer and the penalty must be deleted. ...

. … [T]he words “with all due dispatch”, as set out in section 152(1)…, have no bearing on this analysis. In also rejecting the taxpayer’s submission that he had ceased to be a director in 2006 as all the assets and undertaking of the corporation had devolved to the trustee in bankruptcy, so that the two-year limitation period precluded the Minister’s assessment, Smith J stated (at paras. 24-26): … Kalef …found that Mr. ... More importantly, I note that the assessment … relates to amounts due … which arose prior to the date of bankruptcy. … I conclude that the Appellant was still a director of the Corporation when the Notice of Assessment was issued in May 2012. ...

Before finding that this was justified based on carelessness or neglect, Pizzitelli J referred to the finding in Vine Estate that the onus was on the Crown to establish that the taxpayer “(a) has made a misrepresentation; and (b) such misrepresentation is attributable to neglect, carelessness or wilful default,” and before discussing Petric and Regina Shoppers, stated (at para. 98): [T]he following cases relied upon by the Appellants precede … Vine … where Webb JA set out the two step approach to analysing subparagraph 152(4)(a)(i) and that is the approach I followed. ... In fact, the Appellants just seemed to ignore it, when in my opinion, having regard to their skills in and knowledge of the securities industry from working as executives for a wealth management firm and the multiple other circumstances or red flags that went up … they were clearly aware of the impact of the IPO’s value on their holdings. ...

Only the relieving provisions in Article 10 of the Luxembourg Treaty … and Article X of the Barbados Treaty … addressing dividends … raise the issue of beneficial ownership. ...

" See summaries under s. 9 – timing, s. 12(1)(x), s. 9 – compensation payments, and s. 9 – computation of profit. ...

" However, he found that in the absence of this Regulation, the service would have been exempt as being for the payment of insurance policy claims – notwithstanding that the Emergis service entailed the provision of taxable supplies described in para. ... See summaries under Financial Services and Financial Institutions (GST/HST) Regulations, s. 4(2) and s. 123(1) – financial service – (f.1). ...

. … Objectively, the letters and positions of CRA were not inconsistent, unreasonable or particularly ominous given the presence of an unreported capital disposition of some magnitude from Mr. Radelet’s tax return. … [T]he CRA … reasonably granted the extension, but in exchange for a waiver relevant to the upcoming reassessment period. ... Bocock J also found (at para 29) that none of the medical reports suggested that the taxpayer lacked mental capacity, and (at para. 41): … One can reasonably and objectively conclude, given the relative ease, precision and detail exercised by Mr. ...

One line reflects a purely textual approach, not affected by any retroactive change of circumstances applying to the pertinent taxation year. … The other line of authority … recognizes as relevant a subsequent order cancelling support arrears arising in the context of a de facto shift of a child’s primary residence…. In Barthels, … Hershfield TCJ considered that subsequent cancellation of support arrears where a custodial child had moved to the claimant parent’s residence did neutralize the original requirement to pay support amounts. … Russell J further stated (at para 19) My preference as to these two lines of authority is that represented by Barthels. ... … In this regard, he held (at para 26): … I concur with the decision of this Court in Young, … per Sarchuk, J., that no statutory language used in or in connection with subsection 118(1) indicates that the deductions may be prorated for a taxation year, noting in contrast with other provisions in the Act by which Parliament has explicitly provided for proration. ...

See summaries under Financial Services and Financial Institutions (GST/HST) Regulations, s. 4(2) and s. 123(1) – financial service – (f.1) and (r.4). ...