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. … The purpose of providing an appeal from the assessment is to ensure to the taxpayer that it shall be correct in fact and in law. … [C]ertainly it should not be assumed, without most explicit terms, that Parliament intended that the administration and definition of a policy, which it had left to the discretion of a Minister responsible to it, should be left to the discretion of the Court, which is in no way responsible to it. ...

In finding that the molds were described in Class 8(a), Bich JCA stated (at paras. 61, 83, TaxInterpetations translation): The English version … confirms that the property in question, whether it is machinery or equipment, must have the function of manufacturing or processing. … In short, the use of the word "structure" in paragraph (a) of class 8 is a departure from the notion that the structure is real property or a real property-like construction. ...

Accordingly, Taxation Act s. 99 (imposing the equivalent to the ½ step-up rule in ITA s. 13(7)(e)) did not apply to reduce the capital cost to 501 of the acquired software. ... The Court further rejected an ARQ submission that the Reg. 1102(1)(d) equivalent was intended only to preclude a double deduction (for SR&ED and CCA) and not to avoid the ½ step-up rule. ...

The Court noted that the literal wording of the relevant provisions (which were similar in this regard to ITA Regs. 100(1) – “employee” and 100(4)) had the effect of deeming those salespersons to be employees of Maroline who reported for work at the Quebec Maroline office out of which the rewards were paid. ... The liability arises from the fact that the wages are paid by the respondent from an establishment in Quebec. … [T]he judge was of the view that the interpretation advocated by the appellant accords the LRAMQ extraterritorial application. ...

This result was premised on their having had a November 30, 2013 taxation year – which had occurred for Bourgade, but not for Samson (who had a calendar taxation year). ... This is consistent with … Jean Coutu. This is not a case where the taxpayer is seeking a tax benefit that he did not anticipate at the time of his tax planning. ...

Before agreeing to grant the injunction, Warren J 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. ...

St-Joseph argued based on the QSTA equivalent of ETA s. 141.1(3)(a) that it had incurred the costs “in connection with the … termination of a commercial activity” of it, so that such costs were deemed to have been incurred in the course of its commercial activity. In rejecting this submission, and in confirming the denial of input tax refunds, Lachapelle JCQ stated (at paras. 93, 103, TaxInterpretations translation): [T]he intention of St-Joseph was that the work carried out on the first and second floors of the Building was to adapt the building for residential or lodging use of individuals. … The Court concludes that the concept of the cessation of an activity does not include the transformation of the activity. ...

In finding that the CRA decision to deny his request for relief pursuant to s. 207.06(1) was reasonable, and after having noted that the taxpayer had failed to request a direct transfer “since he was unaware of the obligation to do so” (TaxInterpretations translation, para. 20), Régimbald J stated (at para. 21): The jurisprudence clearly demonstrates that ignorance of the provisions of the ITA and of the obligations of taxpayers in managing their TFSA accounts … do not constitute a "reasonable error" within the meaning of subsection 207.06(1), justifying the exercise of the Minister's discretion …. ...

After agreeing that the portion of the fees applicable to the waste disposal services of GFL were not part of the consideration paid for the use of the toilets, Skolrood JA also agreed that the evidence – including that 95% of the GFL labour went to disposal operations and required the use of specialized trucks – indicated that the waste disposal services was not a service to the toilets. ...

Commrs. of South African Revenue Services, Case No. 13276, 15 May 2015, South Africa Tax Court-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 services PE was not required to be a fixed place of business – and a client boardroom so qualified anyway/double counting of days for 183-day test permitted The taxpayer (a U.S. ... During this period it made 17 of its employees available, who came to South Africa as required – and three employees were each present in South Africa on a rotational basis (so that employees were present in South Africa for more than 183 days in 2007). ... See summary under Treaties – Art. 7. ...