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In my view, Justice Paris followed the correct approach when he determined the purpose of the series of transactions on an objective basis – that is, by ascertaining objectively the purpose of each step by reference to its consequences – rather than on the basis of the subjective motivation of Mr. ...

In finding that CO2 Public had de facto control of CO2 Technologies as described in s. 256(5.1), so that the latter was not a Canadian-controlled private corporation, Noël CJ stated (at paras. 26-29): … [A]ccording to Duha Printers, it can be relevant to examine the deed creating a trust that is a shareholder of a corporation in order to determine whether this instrument restricts the ability of trustees to exercise their voting rights on the shares held by the trust …. In this case, it is not necessary to determine whether Fiducie’s deed of trust imposed on the trustees this type of restriction because … that deed gave Public CO2 de facto control of the appellant following the criteria developed in McGillivray. … Fiducie’s deed of trust operated in such a way that by electing Public CO2’s board of directors, Public CO2’s shareholders also elected Fiducie’s trustees, as they had to be directors of Public CO2. … Thus, Public CO2 had the power to terminate the trustees’ functions by revoking or not renewing their mandate as directors. … [T]he mechanism put in place clearly gave Public CO2 the ability to change the appellant’s board of directors or to influence in a very direct manner those who had that ability. … ...

Therefore, questions asking about the purpose of an agreement or transaction, as well as questions asking about the reason for an agreement or transaction, could come within the purview of subsection 103(1) …. ... I do not think that the … Questions are improper merely because they seek to explore Mr. Thompson’s state of mind or (in his capacity as a director and officer of the Appellant) his reasons, purpose, intention or understanding in respect of the Transactions …. ...

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 ”. ...

Pamel J referred in numerous places in his reasons for judgment to the “open court” principle, including the statement by the Supreme Court in Sierra Club, 2002 SCC 41, that “ [t]he link between openness in judicial proceedings and freedom of expression has been firmly established by this Court.” ... This means that he controlled the timing of this introduction. … [H]e had the option of asking the Court to make an order to protect any information he wished to keep private and confidential. … [S]ection 318 of the FCR should not be considered in isolation. Faced with a problem such as the one faced by Rémillard, the Court is capable of finding a solution that balances, to the extent possible, the objectives of meaningful review of administrative decisions, procedural fairness, and the protection of any legitimate interest in confidentiality while at the same time maintaining the open court principle …. ...

The Queen, 78 DTC 6028, [1978] CTC 113 (FCTD)-- summary under Separate Existence Summary Under Tax Topics- General Concepts- Separate Existence "... ... Salomen & Co. ([1897] 2 A.C. 22)..." (p. 6038) ...

After finding that, consistently with Shapiro, that the harvesting and storage of stem cell blood from a newborn satisfies the first three elements, Bocock J dismissed the appeal, finding that the fourth element was not satisfied, stating (at paras 13 and 14): … The letter suggests something akin to good standard health practices. ... The provision creates a deduction for … present and future ailments. It is not intended to create a deduction for generic and undiagnosed population-wide illness and disease. The 2017 letter …, some 17 months after the procedure and its language, descriptive rather than directive, cannot provide evidence of a medical prescription undertaken by the Appellant in 2016. ...

…[T]hat procedure … is wholly inconsistent with the asserted implied term. ... The concept of delivery … is to be interpreted in the same manner as …delivery in the applicable sales of goods legislation (Jayco …). ...

But it is another for the Minister to then herself claim that the minor error undermines the validity of her own document to avoid adherence to it, when all other data points of the form are entirely accurate …. ... Diner J went on to state (at para 108): The non-payment of interest in these circumstances runs counter to … Grenon. ... He concluded (at para. 112): … I find that the current jurisprudence supports a finding that interest must be paid on the Principal Amount. ...

S. 6(b) of Art. 303 of the North American Free Trade Agreement (“ NAFTA”) permitted duty relief where imported goods that were subsequently exported were in “the same condition” as when they were imported. ... Rather, the applicant is filling the empty plastic containers with another product – the body care and sunscreen products. As the officer explained in his November 30, 2018, email, by filling the empty containers with these products and then closing them with caps or lids, the applicant is “creating a new product” … of which the container products are a part. ...