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ARQ assessed on the basis that Wesdome’s related expenditure did not qualify as Canadian exploration expense under s. 395(c) of the Taxation Act (essentially identical to ITA, s. 66.1(6) – Canadian exploration expense – (f)(vi)), as being “any expense that may reasonably be related to a mine in the mineral resource that has come into production in reasonable commercial quantities or to an actual or potential extension of such a mine.” In confirming the finding of Godbout J below that Wesdome’s expenditures qualified as CEE, Levesque JCA first stated (at paras. 80-81, TaxInterpretations translation): [T]he judge … correctly concluded that the provisions of section T.A. paragraph 395(c) did not require that the exploration expenses were to be incurred respecting a “new mine” to be eligible for tax credits. … [I]f the legislator had wished the contrary, this could have been expressly provided in the provision. ... It is true that the judge assimilated this concept to the fact that the Kiena mine was “in practice … considered as closed.” ...

ARQ assessed on the basis that Wesdome’s related expenditure did not qualify as Canadian exploration expense under s. 395(c) of the Taxation Act (essentially identical to ITA, s. 66.1(6) – Canadian exploration expense – (f)(vi)), as being “any expense that may reasonably be related to a mine in the mineral resource that has come into production in reasonable commercial quantities or to an actual or potential extension of such a mine.” ...

. … [T]he judge contrasted “auditing” and “investigation” … without noting that the audit powers themselves constitute powers of investigation, and without pausing to determine if the objective of the steps she described was to establish penal liability of the respondents. ...

BLP Group … held that to take out a loan does not involve a VATable transaction by the borrower at all, even if he pays interest: he is the mere recipient of a service provided by the lender…. ... Article 135 PVD provides that member states must exempt … "(b) the granting and the negotiation of credit and the management of credit by the person granting it;" and "(d) transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection;…". ... She specifically held that the banking services were not peripheral to its deposit-taking business. … She concluded (at para 61): … I would dismiss this appeal. ...

Before reversing the decision below that the masters were Class 8(j) tangible capital property, and in effectively confirming the ARQ position that they instead were eligible capital property (now Class 14.1) property, Schrager JA referenced s. 18 of the Copyright Act, which provided that “the maker of a sound recording has a copyright in the sound recording, consisting of the sole right to … [inter alia] reproduce it in any material form,” and then stated (at para. 31): There are intangible rights … as described in section 18 … which were purchased in association with the physical tapes. ... The value is found in what is recorded on the plastic or cellulose and what Respondent can do with it – i.e. make and sell good quality copies, albeit subject to respect of the composers and publishers copyrights by the payment of royalties. ...

Warren J noted (at para. 22): RJR-MacDonald … [1994] 1 S.C.R. 311 … sets out the three-part test for determining whether a court should exercise its discretion to grant an interlocutory injunction: is there a serious issue to be tried; would irreparable harm result if the injunction were not granted; and is the balance of convenience in favour of granting the interlocutory injunction or denying it. ... She found (at para. 35) that she was: satisfied that the Federation has established at least two types of irreparable harm that would result if the injunction sought is not granted: • if confidential or privileged information is disclosed as a result of legislation that is ultimately found to be unconstitutional, individual clients will be irreparably harmed by the loss of professional secrecy, which cannot be undone, and the prospect of that occurring will have a chilling effect on the ability of individual clients to consult with their lawyers fully and freely pending a final determination of the constitutional challenge; and • the potential for the unconstitutional reporting of confidential and privileged information, and the conflicts of interest between lawyers and their clients that will arise as a result of potentially unconstitutional legislation, would irrevocably damage the solicitor-client relationship and harm the public interest by undermining the public’s confidence in an independent bar. ...

Logan J observed (at para. 89): There is just no doubt that an Australian national cannot hold a working holiday visa issued under the Migration Act …. ... A resident “national” of Australia undertaking the same work as did Ms Addy … would have the benefit of the tax free threshold. … Materially, so far as the applicable rate of tax is concerned, the Rates Act distinguishes between individuals on the basis of the type of visa which that individual holds. ... That is exactly the type of discrimination which is prohibited by Art 25(1) …. ...

Thus, Federal Commissioner of Taxation v Murry explained that "the legal right or privilege to conduct a business in substantially the same manner and by substantially the same means which in the past have attracted custom to the business" is recognised as "property" – traditionally described as "goodwill" – which can be conveyed by a seller to a purchaser, so as to remain the property of the purchaser within the protection of the law for so long as the purchaser in fact conducts substantially the same business in substantially the same manner. ...

. … Moreover, a close reading of section 225(4)(c) … permits the input tax credit claims to be filed no matter how late the HST may be charged in connection with the subject transaction(s), provided that the HST was not originally charged by the vendor/supplier and the CRA has subsequently assessed the vendor/supplier for that outstanding HST. … ...

After adverting to the Jarvis doctrine, he stated (at paras. 112-114, 120-121): [T]he primary goal of the intervention of the evening of June 12, 2014 was not merely to conduct a tax audit, but above all to avoid a destruction of evidence. … In such a case, an Anton Pillar order can constitute a judicial remedy …. A judicial authorization however is required [therefor] …. [A] requirement certainly cannot be used to disguise a seizure made without judicial authorization. In such circumstances, section 8 of the Charter … was infringed by the ARQ…. ...