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. … It was not for the ARQ to find the error. The burden was on the taxpayer to submit accurate tax returns. It was the return of the taxpayer according to which the properties in question were included in Class 12 which, if so established, was the source of the error of fact by the ARQ. … It would be contrary to the interests of justice for the ARQ to be precluded from a defence based on the facts, which were erroneously presented by the plaintiff, even though the file is at the stage of an appeal from the notice of assessment. ...

Before dismissing the taxpayer’s appeal, Lafrenière JCQ rejected these submissions, stating (at para. 17, TaxInterpretations translation): [T]he exception provided in Articles 93.1 to 93.3 … applies without regard to whether the disposition is voluntary or involuntary, and also applies independently of whether or not there was a wish to dispose of the underlying land. He also quoted (at para. 17) with approval similar findings in 9136-6872 Québec: [16] In my opinion, it would be incorrect to argue that paragraph [13(21)](b) does not apply if the land is never sold or if an appellant has no intention of selling it, because no taxpayer knows at what particular time he or she will dispose of land. … [18] Paragraph 13(21.1)(b) merely provides that the land must not be disposed of in the same taxation year as the building. ...

In confirming the confirmation below of the ARQ’s denial of recognition of his share of SEC losses, the Court stated (at paras. 4-5, 7, TaxInterpretations translation): The judge of first instance … highlighted that the quantity and quality of the transactions and agreements presented in evidence were negligible in relation the ongoing activities of a company whose joint fund amounted to $5,273,272. … The judge of first instance also found that the documents produced in evidence that the appellant did not support his position that he had acted as agent or mandatary of the limited partnership. ...

In affirming this finding, the Full Court stated (at paras. 64-65): What bound the respondents to dispose of their shares and interests in Talison Lithium was not the entry into a contract of sale overseas but the convening of the scheme meeting, the approval at that meeting of the scheme of arrangement, the approval of that scheme by the Court, and the lodging of the order of the Court with the Australian Securities and Investment Commission …. ... That arrangement took place in Australia, and accordingly, because the scheme was the “proximate” origin of the profits earned, and because of the other connections with Australia summarised by the primary judge … including the location of the mine in Western Australia, those profits had a source in Australia. ...

. … We agree with the government that Article 26A merely facilitates collection of an already existing debt. … In also rejecting Retfalvi’s submission that Art. 26A required House-originated implementing legislation, and before dismissing his appeal, she stated (at p. 17): Article 26A relies on each country’s existing tax laws and procedures for assessment and collection. ...

. … Where a parent company merely “influences” the subsidiary, CMC remains with the board of the subsidiary. ... The FTT found that Mr Lanes did not influence the Jersey directors …. ...

Agence du revenu du Québec, 2019 QCCQ 6956, rev'd 2021 QCCA 1050-- summary under Paragraph 8(a) Summary Under Tax Topics- Income Tax Regulations- Schedules- Schedule II- Class 8- Paragraph 8(a) a building for warming equipment qualified as “manufacturing or processing machinery or equipment” The taxpayer, whose business entailed the bending, cutting and assembly through soldering of metallic equipment such as junction boxes, gutters and truck boxes mainly for mining customers, leased space for a nominal rent at the remote northern site of one of its mining-company customers (AM) in order that it could assemble such items (which were quite bulky – e.g., 5 tonnes) on site. ... The Econox also was fixed equipment which permitted the plaintiff to manufacture and process industrial and mining items. … In default of being able to speak of permanent physical integration, one can certainly speak of a functional integration as the plaintiff could not carry out its operations in the Great North without the Econox. ...

In the current context … the absence of a software, search engine or substantial electronic disclosure management system does not meet the test of reasonable accessibility. … [T]he defendant has established, on a balance of probabilities, that there are specific deficiencies or significant technical difficulties with the disclosure of the evidence in electronic form. ...

The ARQ assessed Grands Palais on the basis that the consideration paid by 93 of the purchasers for their “single unit residential complex” included the parking spot purchased by them at the same time (viewed by the ARQ under the “residential complex” definition as being “attributable to the unit and … reasonably necessary for the use and enjoyment of the unit”), so that such total consideration exceeded the maximum $300,000 permitted consideration for purposes of the new housing rebate (pursuant to s. 362.2 of the Quebec Sales Tax Act). ... There are 408 of them, and they exceed the total number of residential units held in divided co-ownership that make up the real estate project. … The location of the various high-rise residential buildings and the advantages that indoor parking spaces can provide led 99.44% of purchasers to express their intention to acquire at least one parking space at the same time as their residential unit. ...

In particular, she found that the parking spot was “attributable to the [condo] unit and … reasonably necessary for the use and enjoyment of the unit,” stating (at paras. 63, 65, TaxInterpretations translation): The location of the various high-rise residential buildings and the advantages that indoor parking spaces can provide led 99.44% of purchasers to express their intention to acquire at least one parking space at the same time as their residential unit. [A]lthough they constitute different cadastral lots … the interdependence and interconnection of the parking spaces to the residential units are such that they could not be considered, for the purposes of establishing the amount of the Rebate to which the purchasers were entitled, as separate components. ...