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Decision summary
The Advocate General (representing Revenue and Customs) v K E Entertainments Ltd (Scotland), [2020] UKSC 28 -- summary under Subsection 232(2)
Although commercial gambling was not governed by specific VAT provisions, the jurisprudence had recognized (para. 9): “It is … only the net sum retained by the promoter after deduction of winnings which may be included in the taxable amount for VAT purposes.” ... Lord Legatt stated (at para. 48): What is required … is a change in the consideration actually received by the supplier. … All that has happened is that the taxpayer has had second thoughts about how the consideration received at the time of the supply should be analysed for tax purposes. Before so concluding, he noted (at para. 30) that it was “clear that there can be only one correct method of calculating the taxable element of fees charged to customers for playing cash bingo and … this was the session by session method and not the game by game method.” ...
Decision summary
Attorney General of Canada v. Caisse Desjardins de Limoilou, 2020 QCCA 1612 -- summary under Paragraph 2201(2)(a)
. … Second, the legislator was careful to add "including guarantees or rights of set-off /y compris les garanties et droits de compensation". … The word "guarantees" must be taken in its broad sense, which includes suretyship. ... As for "rights of set-off /droits de compensation", the AGC is right to point out that these are personal rights. … Third, the [Finance] Explanatory Notes to the Regulations support this interpretation. … Gagné JCA went on to agree (at para. 44) with the essentially undisputed point that all the payments of interest (as well as principal) on the loan after the default date (July 15, 2014) reduced the PSI of the Caisse. ...
FCTD (summary)
Christen v. Canada (Revenue Agency), 2021 FC 1440 -- summary under Subsection 220(3.1)
. … Intentions can change, as can the scope of the proposed disclosure. … The potential scope of the Disclosure could not be determined without further investigation by Plaintiff and her counsel. … I agree with the Respondent that there is an important distinction between the date information is actually disclosed under the VDP and the date the taxpayer makes the decision to investigate the making of a disclosure. ... Gagnon or the VDP to accept his request for disclosure. … His requests sought to complete the record. ...
FCA (summary)
Blue Bridge Trust Company Inc. v. Canada (National Revenue), 2021 FCA 62 -- summary under Subsection 231.7(1)
Canada (National Revenue), 2021 FCA 62-- summary under Subsection 231.7(1) Summary Under Tax Topics- Income Tax Act- Section 231.7- Subsection 231.7(1) Minister obtained compliance order re French request for trust details re French wealth tax Art. 26(1) of the Canada-France Convention provided for exchanges of “such information as is foreseeably relevant … to the administration or enforcement of the domestic laws concerning taxes of every kind … imposed on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to the Convention.” ... Blue Bridge argued that it was the Minister’s responsibility to ensure that the “taxation … not contrary to the Convention” condition in Art. 26 was met before transmitting the requested information to France, whereas here, France was seeking to impose tax under a French wealth-tax statute which attributed all foreign trust assets to a French settlor or beneficiary in order to subject them to the tax, which in its view raised the possibility of the information being used to levy tax contrary to the Convention. ... She stated (at para. 47, TaxInterpretations translation): The judge rightly concluded that a requirement for thorough research and analysis of the facts and the law of the requesting State would impede the proper and effective operation of the Convention’s provisions …. ...
Decision summary
Sun Microsystems of Canada Inc. v. Ontario (Finance), 2007 CanLII 4786 (ON SC) -- summary under Subsection 141.01(2)
Ontario (Finance), 2007 CanLII 4786 (ON SC)-- summary under Subsection 141.01(2) Summary Under Tax Topics- Excise Tax Act- Section 141.01- Subsection 141.01(2) “use” and “consumption” have separate but similar meanings S. 2(1) of the Retail Sales Tax Act (Ont.) imposed tax on “every purchaser of tangible personal property … in respect of the consumption and use thereof….” ... Low J stated (at paras. 12-13, 15): [O]n the plain and ordinary meaning of the word “use”, … the appellant is the user of repair parts. The appellant is in the warranty business. … How does the appellant go about its business? ...
TCC (summary)
Elim Housing Society v. The Queen, 2015 TCC 282 -- summary under Facility Operator
Rasouli, 2013 SCC 53 …. …[M]any of the routine services provided to residents by care aides apply nursing expertise to address particular medical concerns…[and are] of a different type than ordinary assistance with activities of daily living…. The agreed upon test was that therapeutic health care services had to be provided for at least 2.4 hours (10 percent) each calendar day. … [J]udicial interpretations…do not support the bright line 10 percent test. … The Harrison received funding during the relevant period for 2.8 hours of care per resident per day. ...
Decision summary
Aubrey Dan Family Trust v. Ontario (Finance), 2017 ONCA 875 -- summary under Section 158
The Court dismissed the appeal, stating (at paras 10 and 16-17): [W]aiver form T2029 “bears the insignia of the … [Canada Revenue Agency (“CRA”)] and the Government of Canada and … is regularly used by the CRA.” ... Finally, we agree … that advice …from government agencies under freedom of information type legislation and a statement in the respondent’s motion factum did not amount to calling into question form T2029 as a prescribed form. ...
TCC (summary)
Loblaw Financial Holdings Inc. v. The Queen, 2018 TCC 182, rev'd on s. 95(1) - investment business - (a) (arm's length conduct) grounds 2020 FCA 79, in turn aff'd 2021 SCC 51 -- summary under Subsection 245(4)
-dollar short-term debt obligations, loans to several thousand independent U.S. distributors of Weston baked goods and intercorporate loans – and entered into cross-currency and interest rate swaps with an arm’s length bank to effectively convert much of its income stream into fixed rated Canadian-dollar interest. ... However, he indicated (if application of s. 245 had been relevant and if, contrary to his finding, there had been an avoidance transaction) that there would have been such misuse, stating (at paras. 322-323): The policy, or underlying rationale, of the exemption … is to promote competition of affiliates operating in international markets. … [I]t follows that Loblaw Financial was misusing this exemption as it was not competing in any manner in any international market. ...
TCC (summary)
Hunt v. The Queen, 2018 TCC 193, aff'd on narrower grounds 2020 FCA 118 -- summary under Subsection 207.05(2)
Pizzitelli J first stated (at para. 14) that “There is … no real dispute between the parties that clear and express language must be used to delegate taxing power to comply with such principle of no taxation without representation”. Before rejecting the taxpayer’s position, Pizzitelli J stated (at para. 28): … [T]he words of both 207.05 and 207.06 are clear and … each represents a separate stand-alone provision, the first a detailed provision that sets a tax rate of 100 percent on the advantages it clearly defines in 207.01, in regard to detailed transactions it clearly sees as misusing or abusing the TFSA tax exemption regime, with detailed and specific exceptions and, the second, a discretionary ability of the Minister to waive or cancel all or any portion of such 100 percent tax. ...
FCA (summary)
Canada v. Dow Chemical Canada ULC, 2022 FCA 70, leave granted 23 February 2023 -- summary under Subsection 247(10)
. … The Tax Court [under s. 171(1)] can only vacate, vary or refer an assessment back to the Minister. The opinion rendered by the Minister under subsection 247(10) … is not an assessment, although it will affect an assessment. … Even if the Tax Court could review the opinion without quashing it, since the existing opinion would remain in place (and therefore there would not be an opinion of the Minister that it would be appropriate to make the downward adjustment), on what basis could the assessment be referred back to the Minister? ...