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Standard of review [11] It is well understood that the standard of review applicable in this case is the reasonableness standard (He v Canada (Attorney General), 2022 FC 1503 [He] at paragraph 20; Lajoie v Canada (Attorney General), 2022 FC 1088 at paragraph 12; Aryan at paragraphs 15 – ‍16). [12] Where the applicable standard of review is reasonableness, the role of a reviewing court is to examine the reasons given by the administrative decision maker and determine whether the decision is based on “an internally coherent and rational chain of analysis” that is “justified in relation to the facts and law that constrain the decision maker” Canada (Minister of Citizenship and Immigration) v Vavilov, 2019 SCC 65 [Vavilov] at paragraph 85. ... DATED: December 22, 2022 APPEARANCES: Louise Labrosse FOR THE APPLICANT ON HER OWN BEHALF Anna Kirk FOR THE RESPONDENT SOLICITORS OF RECORD: Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT   ...

Jean-Eudes Tremblay (signature) Marie-Claude Tremblay (signature) Witness To complete paragraph 2 of the said“ Letter of Agreement", the plaintiff also produced, as Exhibit P-5, a handwritten document entitled ” Notes for the file”, dated June 17, 1987, and signed by Marie-Claude Tremblay, the defendant's daughter, which included the following text: [Translation] I hereby acknowledge that Métal Moderne Chicoutimi Ltée has tried to clear up its liability of $14,165.95 (so far) to Revenue Canada, Taxation, by selling its assets to Jean-Eudes Tremblay by block sale, and the same was true during the block sale by Jean-Eudes Tremblay to Industrie Moc Inc. ... As for the witness Marie-Claude Tremblay, she acknowledged that she had signed the " Letter of Agreement" (Exhibit P-4) and the supplementary document (Exhibit P-5), although she explained that she had not read the documents before signing. ...

Avery Jones, “Nothing Either Good or Bad, But Thinking Makes It So — The Mental Element in Anti-Avoidance Legislation” (1983) British Tax Review 9. ... More is to be gained by examining the second of the two requirements — reasonable expectation of profit. ... R., [1996] 1 S.C.R. 305, [1996] 1 C.T.C. 290, 96 D.T.C. 6121 at page 316 (C.T.C. 298, D.T.C. 6125); see also Dickson C.J. in Bronfman Trust, supra, at page 45 (C.T.C. 124, D.T.C. 5064). 9 See also Herald & Weekly Times Ltd., Re (Herald & Weekly Times Ltd. v. ...

According to Schedule 1 attached to the notice of assessment, that figure was arrived at as follows: Sale of land $2,307,330.00 Cost of land in 1960 $393,666.00 Capitalized carrying charges — 1960 to 1972 148,257.00 $ 541,923.00 1972 taxable income $1,765,407.00 Counsel for the plaintiff took two broad positions: (1) that the plaintiff’s dealing with the realty was not an adventure in the nature of trade, the submission being that it was acquired as an investment which resulted in a capital gain; (2) that the plaintiff was neither a resident of Canada nor a nonresident which carried on business in Canada and so was not taxable. ...

Masny advised that “a visit be paid to the licensee to establish a combined Freight & Installation rate for their window coverings...” and he provided Ms. ... In Canada (Director of Investigation & Research, Combines Investigation Branch) v. ... T.D.). 19 (1983), 145 D.L.R. (3d) 385 (S.C.C.). 20 /</. at p. 400. 21 'The plaintiffs refer to the 1985 version of the Excise Tax Act, R.S.C. 1985, c. ...

l î J j ', 8 y year after receiving his notice of assessment, the defendant applied for an extension of time for objecting to the assessment. ... The taxpayer, of course, must be in a position when he reads the notice of assessment to know — or to be capable of knowing — the date or dates the corporation failed to remit so that he may consider whether he was a director at the time of the failure by the corporation. ... Upon receipt of the notice of assessment, he knew that if ne did not agree with the assessment, he must object and appeal under the provisions of the Act — and he did so. ...

Royalties — other than royalties to which article Ill ofthis Convention applies —— derived from one of the states by a resident of the other state shall be subject to tax only in the latter state. 2. ... In my opinion, a “made-for-T.V. movie" —— regardless of the media used — is a television program and not a motion picture film. ... There is, of course, the principle of statutory interpretation urged by the defendant that words of a statute be given a contemporary meaning consistent with section 10 of the Interpretation Act, supra, that “ he law shall be considered as always speaking”. ...

Had the designation been filed in accordance with the accountants’ instructions, it would have resulted in the realization of a capital gain of $389,553 [$700,000 (fair market value)- $270,978 (safe income)- $39,469(adjusted cost base) = $389,553]. ... The corporate taxpayer, however, must deduct an amount equal to the dividend in order to bring about this result [“Where a corporation... has received a taxable dividend... an amount equal to the dividend may be deducted from the income ”]. ... Edgar & J. Li, Mater- ials on Canadian Income Tax, 10th ed. (Toronto: Carswell, 1993) at 726-27. ...

. /?. [16] Mr. Justice Urie, for the Court of Appeal, in disposing of an appeal concerning whether income derived from a property management business was income from “a business other than an active business” within s-s. 129(4)(a) of the Act, commented: it Should be stressed that whether a business is an active or inactive one is, as earlier pointed out on the authority of the Rockmore case..., one of fact dependant on the circumstances of each case.... ... Initial arrangements necessary for incorporation of the company were made, including banking arrangements in New York for receipt of funds from Canada Permanent as initial capitalization (some $ 7 million dollars), to be exchanged for shares to be issued by B.V. on its creation; banking services in Amsterdam; arrangements for a tax ruling from Dutch authorities and later, for purchase of the Genstar note, for incorporation of B.V. and for appointment of its initial supervising directors. ... L-12, repealed by the Trust and Loan Companies Act, S.C. 1991, c. 45, s. 561. 3 ■ Canada Trustco Mortgage Co. v. ...

Justice McNair, after quoting paragraph 7(1)(a) and subsection 7(5), concludes that profits arising from such options are deemed to have been received as income ” provided that it was received in respect of, in the course of, or by virtue of the employment. ... If there were any doubt as to the intent of Night Hawk Resources Ltd. in granting the options it may be found in the preamble to the agreement which reads: * Whereas the Holders are Directors of the Company and in that capacity are devoting considerable time and effort to the affairs of the Company. ... Lord Denning had said ” the offer itself (the option) would not be a perquisite or profit, for it conferred only the expectation of profit, not any profit itself. ...