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However, I find that the grounds for the motion … came to the forefront after the GAAR Committee documents were disclosed such that it cannot be said that more than a reasonable amount of time has passed after the Appellant knew of the irregularities in the Further Amended Reply as provided by paragraph 8(a) of the Rules. ... Bowman … in Imperial Oil …at para 20 … stated that allegations that the appeals are frivolous, vexatious and an abuse of process is hardly an attack on an irregularity. ...

In this regard, he stated (at paras. 47-49): Subsection 104(2) … deems a trust to be an individual in respect of the trust property …. Thus, a tax debt owed by a trust is a debt of the trust itself … [and] is not a personal debt of the trustee. ...

Accordingly, MC and the Owners do have joint property interests in the aforesaid subject matter of the JVs. … (para. 27) "A right of mutual control or management of the enterprise" … MC (and each pertinent Owner) has a representative on each JV’s JVMC, and … decisions can only be made “by mutual agreement”…. MC has no say, other than a right to notice, as to any sale of any of the Properties … [but] [a]ny Property sales simply would be outside the purview of “the enterprise of each alleged JC”. ... …There was no guarantee of profit, and MC did have its share of expenses … to recoup. ...

. … There was no attempt to mislead or deceive others about the adopted structure, the participants involved or its purpose and objectives. …[A] Canadian entity could not be the seller of the US ClearOut to the Canadian farmers under the OUI program. … It was clearly NewAgco Barbados that purchased the ClearOut …[and] bore material risk in these transactions. … That two related parties would sit down at year end and ensure the service fee generated a reasonable profit above the service provider’s costs should not be surprising or of much concern. … The Services Agreement between AgraCity and NewAgco Barbados appears to be a valid contractual agreement setting out in very large measure what AgraCity was responsible for doing and what it in fact did, as well as how AgraCity was to be paid for performing those services. There is no requirement that such a contract or agreement be in writing. … [C]onfused books and records … are not, on their own, evidence of a sham unless their inaccuracies, inconsistencies and/or omissions can be shown to favor a particular, but clearly inaccurate, recording of the party’s rights, obligations, revenues etc. ...

McCann were not received by them on account of the death benefits that they were entitled to receive, I am of the view that those distributions were received by them instead of, in place of, or in lieu of, those death benefits, so as to come within the statutory phrase “any amount received … in lieu of payment of, … a death benefit.” ...

…[S]ection 168 provides that: Tax … is payable by the recipient on … the day the consideration for the supply becomes due. ...

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

In finding that the letter agreement was described by the preamble of the “restrictive covenant” definition, Smith J stated (at para 58): [T]he preamble of the Letter Agreement provides that the Appellant “proposes to, concurrently with the entering into of this letter agreement (…) enter into a share purchase agreement (…)”. ...

. … He played poker non-recreationally for the purpose of making a profit. He organized his life around poker. … The appellant's poker playing activities were his main source of income during the years in dispute. … [T]he Appellant spent almost all of his time playing poker. An analysis of FullTiltPoker and PokerStars records revealed that the Appellant frequented these online poker sites on a near-daily basis and frequented one of the two gambling sites, often both sites, for … an average of 274 days per year. … Despite his unusual lifestyle and his propensity for always wanting to play at the high-stakes tables, the appellant was a serious businessman. … He avoided playing against certain opponents and he adjusted his play to his bankroll to avoid overly perilous situations. ...

Masse DJ nonetheless found that the taxpayer was carrying on business, stating (at para. 40): … He certainly could demonstrate better business practices and I note that his record keeping leaves much to be desired but I still conclude that he conducted his activities with a level of commerciality sufficient to constitute a business. …. His ventures have seen prior successes and he … is continuing to pursue similar opportunities in hopes of repeating his prior success. Although the taxpayer’s expenses were only documented in his spreadsheets (he did not provide any invoices, receipts etc.), Masse DJ allowed a significant portion of the claimed expenses – but disallowed others, for example, only allowing the expenses of the taxpayer’s cell phone but not his two land lines (stating, at para. 47, that “it is more reasonable to dedicate one telephone for … for business use.”) ...