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TCC (summary)
Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79, aff'd 2021 FCA 96 -- summary under Section 138
He went on to state (at para. 35): …In the alternative, if the supply of the Aeroplan Supplies included multiple supplies, one of which was the separate supply of Aeroplan Miles, … the supply of the Aeroplan Miles was incidental to the supply of promotional and marketing services by Aeroplan to CIBC, such that the supply of the Aeroplan Miles is deemed by section 138 of the Act to be a part of the supply of the promotional and marketing services made by Aeroplan to CIBC. ...
Decision summary
Unidisc Musique Inc.v. Agence du revenu du Québec, 2019 QCCQ 1818, rev'd 2021 QCCA 393 -- summary under Class 14.1
In fact, the quality of the sound recording had everything to do with the quality of the physical medium …. ...
TCC (summary)
Lounsbury v. The Queen, 2019 TCC 109 (Informal Procedure) -- summary under Subparagraph 256(3)(a)(iii)
The Queen, 2019 TCC 109 (Informal Procedure)-- summary under Subparagraph 256(3)(a)(iii) Summary Under Tax Topics- Excise Tax Act- Section 256- Subsection 256(3)- Paragraph 256(3)(a)- Subparagraph 256(3)(a)(iii) substantial completion had occurred by the time of the interim occupancy certificate The taxpayer and her husband built a house, which was near Lake Huron and a 2 ½ hour drive from their Brampton rental apartment and full-time employment, doing a large portion of the work themselves on weekends beginning in 2008, with the intention to retire there. ...
FCA (summary)
Birchcliff Energy Ltd. v. Canada, 2019 FCA 151 -- summary under Clause 256(7)(b)(iii)(B)
Here, although Veracel was the larger corporation, essentially all its assets were the subscription-receipt cash proceeds – and “There was no scenario under which Veracel would have been allowed to retain the money…” (para. 53). ...
TCC (summary)
Moras v. The Queen, 2019 TCC 111 (Informal Procedure) -- summary under Paragraph 20.1(2)(c)
By conceding that the interest expenses paid in respect of the loans taken out to finance expenses totalling $62,280... the respondent recognized … that the appellant carried on a business during that period and that the expenses totalling $62,280 had been incurred in relation to his commercial activities. ...
FCA (summary)
Many Mansions Spiritual Center, Inc. v. Canada (National Revenue), 2019 FCA 189 -- summary under Paragraph 168(1)(b)
Although it was unnecessary to decide on the further ground for revocation that Many Mansions was engaging in activities inconsistent with its registered object (of “advanc[ing] and teach[ing] the religious tenets, doctrines, observances and culture associated with the Christian faith”), Laskin JA nonetheless stated (at para. 6): Many Mansions submits that judgments on matters of religious doctrine or theology have no place in government …. ...
Decision summary
Gagnon v. Amazon.com Inc., 2019 QCCA 1166 -- summary under Subsection 261(1)
If the alleged fault of the respondents rested solely on the erroneous collection of taxes on products sold, it could be concluded that the recourse sought attempted to circumvent the ETA and STA …. ...
TCC (summary)
Promised Land Ministries v. The Queen, 2019 TCC 145, 2019 TCC 282 -- summary under Paragraph 188.2(2)(a)
She concluded (at para. 73): [T]he breach justifies the lesser sanction of the Suspension especially since there has been repeated non‑compliance involving receipts for expense amounts for activities outside Canada, it could only account for half of such expenses and the production of documentation and such receipts were not timely and the fact remains that PLM has still not produced all such receipts … ...
TCC (summary)
Promised Land Ministries v. The Queen, 2019 TCC 145, 2019 TCC 282 -- summary under Subsection 230(2)
She concluded (at para. 73): [T]he breach justifies the lesser sanction of the Suspension especially since there has been repeated non‑compliance involving receipts for expense amounts for activities outside Canada, it could only account for half of such expenses and the production of documentation and such receipts were not timely and the fact remains that PLM has still not produced all such receipts …. ...
Decision summary
National Car Parks Ltd v Revenue and Customs, [2019] EWCA Civ 854 -- summary under Consideration
A customer pays for parking in a car park of the appellant (NCP) by going to the ticket machine which, on its tariff board, displays a price for one hour of £1.40 – but also states that change is not given but overpayments are accepted. ...