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Miller ought to have documented in his records,” that the “requests do not stray into the problematic type of questions identified in Cameco and BP Canada ” e.g., an attempt “ to compel Mr. ... Regarding the required disclosure of the trust ledger accounts with the law firms, she stated (at para. 59): I do not agree that the Cameco decision establishes that a taxpayer discharges their obligation to satisfy a request that is otherwise within the scope of subsection 231.1(1) with a response that they simply do not have those documents in their possession. … [A] taxpayer is required to exercise reasonable efforts to obtain and provide to the Minister information and documentation that should be in its books and records. ...

The Queen, 83 DTC 5071, [1983] CTC 60 (FCTD)-- summary under Land Summary Under Tax Topics- General Concepts- Fair Market Value- Land Given that the "rented opinions" of the land appraisers used in this case were unreliable, the plaintiff's original method of calculating the V-Day value of land should be adopted, which was to prorate the gain which accrued between the dates of purchase and sale on a straight line basis: V-Day value = original cost + (total gain x number of months between purchase date and V-Day divided by number of months between purchase date and sale date). ...

. … The Applicant … failed to explain in any meaningful way why it would be just and equitable for the Minister [grant the request]. … I am not satisfied that the Applicant has demonstrated any error by the Minister’s delegate in his finding that the amendment requests constituted an attempt to circumvent the successor rule stipulated in section 66.7 …. ...

To conclude otherwise would improperly and adversely impact the interests of the third-party beneficiaries of the VSI Trust. … The common law recognizes a distinction between legal and beneficial ownership. A person having beneficial ownership in property can enforce their beneficial ownership rights against the holder of legal title. … Justice Brown … observed that a trustee holds trust property solely for the beneficiaries’ enjoyment and cannot profit personally from their dealings with the trust property or with the beneficiaries of the trust (Valard [2018 SCC 8] at para 17). Justice Côté echoed these principles … in Canada North Group stating “[p]roperty held in trust cannot be said to belong to the trustee because ‘in equity, it belongs to another person’ (Henfrey [[1989] 2 S.C.R. 24], at p. 31)”. ...

. … [T]he Minister is not clear as to whether she is refusing outright to exercise her discretion to reassess 443 Inc, or whether she is simply crystalizing and making “final” her earlier proposal to postpone her decision on processing the Amended Returns until the common issue [regarding whether the GAM fees were income from a source] has been dealt with. … As drafted, the Decision is open to two different interpretations, and as such, must be set aside as being unreasonable. ... He had earlier noted the statement in IT-335R2 regarding s. 56(2) that “it is normally the … CRA … practice not to assess the same income twice. ...

Miller ought to have documented in his records,” that the “requests do not stray into the problematic type of questions identified in Cameco and BP Canada ” e.g., an attempt “ to compel Mr. ... Regarding the required the disclosure of the trust ledger accounts with the law firms, she stated (at para. 59): I do not agree that the Cameco decision establishes that a taxpayer discharges their obligation to satisfy a request that is otherwise within the scope of subsection 231.1(1) with a response that they simply do not have those documents in their possession. … [A] taxpayer is required to exercise reasonable efforts to obtain and provide to the Minister information and documentation that should be in its books and records. ...

In finding Chi to be in contempt, LeBlanc J stated (at paras. 40, 45): … [T]he evidence … displays sporadic attempts by Mr. ...

. … The Applicant … failed to explain in any meaningful way why it would be just and equitable for the Minister to do so. … I find that it would have been reasonable, on this basis alone, for the Minister to have rejected the amendment requests, without even considering the various other factors detailed in the information circulars [IC 76-19R3 and IC 07-01]. ... Aylen J further stated (at para. 53): [W]hile the Applicant alleges that the conclusion that the Applicant was attempting to take advantage of section 66.7 of the ITA is illogical and not rational, the Applicant made little effort in its submissions … to explain this allegation. As such, I am not satisfied that the Applicant has demonstrated any error by the Minister’s delegate in his finding that the amendment requests constituted an attempt to circumvent the successor rule stipulated in section 66.7 …. ...

Shaker), Walker J stated (at para. 30): Trust property is not available to the creditors of a trustee where the debt in question is the trustee’s personal debt …. ... To conclude otherwise would improperly and adversely impact the interests of the third-party beneficiaries of the VSI Trust. … The common law recognizes a distinction between legal and beneficial ownership. A person having beneficial ownership in property can enforce their beneficial ownership rights against the holder of legal title. … Justice Brown … observed that a trustee holds trust property solely for the beneficiaries’ enjoyment and cannot profit personally from their dealings with the trust property or with the beneficiaries of the trust [2018 SCC 8] at para 17). ...

As such, a policy that is relied on by decision-makers in the day-to-day administration of their governing legislation, cannot supersede the authority provided under the legislation …. ... In rejecting a further argument of the applicants (at para. 118) that “there was a legitimate expectation that CRA would follow their own policies and procedures as set out in the 2015 Manual,” Elliott J first stated (at para. 120): A legitimate expectation arises when a government official makes “clear, unambiguous and unqualified” representations within the scope of their authority to an individual about an administrative process that the government will follow: … Mavi, 2011 SCC 30 …. ... The Court may only grant appropriate procedural remedies to respond to a legitimate expectation …. ...