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. … [T]he contracts provided for services to be provided as consideration for the payments. … The argument put forward... that they are “nothings” for Canadian tax purposes because they are merely reputational payments arising in a non-business circumstance may ultimately be upheld by the Tax Court, but it is not so clear at this stage as to render the CRA’s position unreasonable. ...

HMRC’s statutory ability to open up such return with a “discovery assessment” depended inter alia on establishing that, under s. 29(4) of the Taxes Management Act 1970, the insufficiency of the initial assessment of the year “was brought about carelessly or deliberately by the taxpayer or a person acting on his behalf,” with s. 118(7) further providing that “in this Act references to … a situation brought about deliberately by a person include … a situation that arises as a result of a deliberate inaccuracy in a document given to Her Majesty’s Revenue and Customs by or on behalf of that person.” ... Furthermore, the Revenue-approved online tax return form used by Mr Tooth and his advisors contained numerous “white spaces” … within which the taxpayer is invited to add information using his own words and phrases, so as to ensure that the declaration [was accurate]. ...

. … Had the Legislature intended the BC GAAR to cover misuse or abuse of provisions beyond the BC Act and its regulations, such as the federal Act, it could easily have adopted the explicit language in subsection (c) [the equivalent of ITA s. 245(3), which referred to the reduction, avoidance or deferral of tax under the B.C. ... How the provinces tax that income, if at all, is beyond the purpose, object and spirit of the Allocation Rules. … I note the… comment in Copthorne …that: … in some cases the underlying rationale of a provision would be no broader than the text itself. … [T]he underlying rationale of providing a mechanism of allocation is fully explained by the formula it provides, choosing, as it did, to use gross revenues and salaries and wages as the factors. ...

In also rejecting the single property argument, Fournier JCQ stated (at paras 551-552): [T]he assets acquired under the … franchise agreement must be considered separately for tax shelter determination purposes because they have different tax characteristics. The software suite is a Class 12 property while the membership right is an eligible capital property with different rates of depreciation. … The definition of tax shelter contained in TA section 1079.1 … militates in favour of an individual analysis of the property in question in order to determine whether or not it qualifies as a tax shelter. ...

" Furthermore, the rebuttable presumption articulated in Marconi – that income earned by corporations acting consistently with their objects is income from a business – was not helpful here as "presumably corporations will act within their objects [and] the legislative scheme expressly contemplates a corporation earning income from property. ...

BG1(1) of the Income Tax Act 2004 (NZ) provided that a tax avoidance arrangement (defined to include an arrangement that has “tax avoidance as its purpose or effect … [or] as 1 of its purposes or effects … if the purpose or effect is not merely incidental”) was void as against the Commissioner. ...

., Ms Ellison] “because of a court order under the Family Law Act 1975 ” (Australia). ... In essentially returning to and concluding on the beneficial ownership issue, she stated (at para. 164): [T]he orders vested statutory rights and a beneficial interest of some kind in Ms Ellison but … I do not consider that interest can be characterised as beneficial ownership …. ... None of those matters arise on construction of the orders. … In short, on their own terns, the orders have no operation and cannot be enforced. ...

The PSPPA stated that bcIMC “ is not liable for taxation except as the government is liable for taxation.” ... However, Weatherill J found that the Agreements were legislatively binding on bcIMC, stating (at para 166): … [I]n my view there is specific legislation that creates the obligation on bcIMC to pay the Tax. Section 16 of the PSPPA states that bcIMC “…is not liable for taxation except as the government is liable for taxation ”. ...

He stated (at paras. 76-77): The purpose of the Act … is to reduce GHG [green-house gas] emissions on a nation-wide basis. ... After noting (at para. 80) that “there is today a greater appreciation that environmental pollution can transcend national and international boundaries and it is no longer thought of as a purely local concern,” and in finding that the charges were within the national concerns branch of the federal peace, order and good government (POGG) power, he stated (at paras. 113-114, 133): Counsel for the Attorney General of British Columbia proposes a useful summary of the “singleness, distinctiveness and indivisibility” requirements: (1) singleness requires that the matter be characterized as specifically and narrowly as possible, at the lowest level of abstraction consistent with the fundamental purpose and effect of the statute; (2) distinctiveness requires that the matter be one beyond the practical or legal capacity of the provinces because of the constitutional limitation on their jurisdiction to matters “in the Province”; and (3) indivisibility means that the matter must not be an aggregate of matters within provincial competence, but must have its own integrity – this normally occurs where the failure of one province to take action primarily affects extra-provincial interests, including the interests of other provinces, other countries and Indigenous and treaty rights. ... Establishing minimum national standards to reduce GHG emissions meets these requirements. … Confining Canada’s jurisdiction to the establishment of minimum national standards to reduce GHG emissions does not result in a massive transfer of broad swaths of provincial jurisdiction to Canada, as Ontario claims. ...

Inland Revenue Commissioner, [1991] 4 All E.R. 443 (PC)-- summary under Section 231.2 Summary Under Tax Topics- Income Tax Act- Section 231.2 In refusing to follow the decision in James Richardson & Sons Ltd. in a similar fact situation, Lord Templeman noted that in that case "the court held that the express power in s. 221, a power which had not been exercised, limited the general power conferred by s. 231" (p. 448). ...