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Had it been received, “the payment of the 833,333 LEO shares would have been a payment to Lockwood for services rendered [and] hence … business income” (para. 64). ...

It was not improper for CRA to forward to the Swiss authorities a copy of a decision from the Quebec Tribunal administratif des marchés financiers (which CRA had obtained from the AMF) that reproduced allegations raised by the AMF, notably regarding the potential existence of two bank accounts in Switzerland, as CRA had not presented “mere suspicions as facts” and, as it had been provided to them in full, “the Swiss authorities … could appreciate the nature and reliability of the allegations [therein]” (para. 115). ...

Webb JA found that the taxpayer was estopped from now arguing that the mooted dividends in fact were not dividends (so that s. 160 did not apply to their payment)- because the appropriate procedures for the declaration and payment of the amounts as dividends were not followed and because s. 38(3) of the Business Corporations Act (Ontario) prohibited the payment of a dividend by an insolvent corporation – on the basis of the application of the principle (based on Wolofsky, 2001 FCA 119) that: [A] taxpayer who has benefited from having an amount included in his or her income as a dividend in a particular taxation year (and who has not objected to the assessment of tax based on having received this dividend) is estopped from claiming in any subsequent appeal related to the application of section 160 of the Act, that the previous filing position was wrong. ...

That being the case, the alternative transactions involving the sale of 3295940 shares cannot be submitted for comparison …. ...

. … It is even more evident that all aspects of Dr. Axelrod’s reconstruction, in a patient’s mouth, of a significant portion of a tooth, using appropriate filling or restorative materials, were integral components of a composite supply. ...

Regarding Hootsuite’s access to the EC2 and X3 cloud-computing (”infrastructure as a service”) of AWS), Thomas indicated (at para. 90) that “EC2 creates a virtual machine to provide computing resources to Hootsuite … [that] is opaque to the user- it cannot be manipulated or directly accessed by Hootsuite” and (at para. 98) that “S3 is a hardware storage product in which users install an application program to store and backup data on the virtual machine.” ...

. … Quite clearly, the fact that the parties were splitting money that was not theirs and believed that they could profit without putting at risk their own patrimony or property took away one of the fundamental safeguards that is inherent in an arm’s length relationship. ...

. … If the corporate beneficiary is deemed under subsection 104(19) to have received the same dividend as the dividend received by the trust in the same taxation year as the dividend was, as a question of fact, received by the trust, then the legal fiction created by subsection 104(19) does not change the actual date that the dividend was received. ...

It rejected the contention of STAI that the amount of interest actually paid over the 10 year period was equal to or less than that which might be expected to have been paid between independent parties in similar circumstances over the same period, as the transfer-pricing standard was required to be met on a tax year by tax year basis – and the Commissioner had the discretion to adjust the interest for earlier years upwards. ...

It rejected the contention of STAI that the amount of interest actually paid over the 10 year period was equal to or less than that which might be expected to have been paid between independent parties in similar circumstances over the same period, as the transfer-pricing standard was required to be met on a tax year by tax year basis – and the Commissioner had the discretion to adjust the interest for earlier years upwards. ...