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Before going on to confirm the finding below that it represented an abuse of process for essentially the same issue to be relitigated in the Court of Quebec respecting the availability of input tax refunds under the parallel provisions under the Quebec Sales Tax Act and Regulations, Thibault JCA stated (at para. 32, TaxInterpretations translation) that “the Court of Quebec is not bound under the … stare decisis rule by a judgment rendered by the Tax Court of Canada.” ... C.U.P.E., Local 79, [2003] 3 S.C.R. 77, 2003 SCC 63, paras. 52-53 (extract from para. 53 quoted below): … There are many circumstances in which the bar against relitigation, either through the doctrine of res judicata or that of abuse of process, would create unfairness. ...

. … If a unitholder receives a distribution of capital that is greater than his or her investment, subsection 40(3) treats the resulting negative adjusted cost base as a capital gain. … The fact that distributions of capital are not treated as income until they exceed the amount of a unitholder’s investment clearly indicates that Parliament viewed distributions of capital as being returns of the unitholder’s own investment. ...

Webb JA found that the s. 96(1.1) distribution did not satisfy the applicable requirement in s. 14 of the CPP Act that it be “his income for the year from all businesses … carried on by him” (he instead was retired). He stated (at para. 30): The deeming rule in subsection 96(1.1) … only provides that Mr. ...

Webb JA found that the s. 96(1.1) distribution did not satisfy the applicable requirement in s. 14 of the CPP Act that it be “his income for the year from all businesses … carried on by him” (he instead was retired). ... As a result he was not carrying on a business in common with other partners of Deloitte & Touche LLP at any time in 2008 for the purposes of the CPP. ...

. … In this case, the Tax Court found that the relevant documents contained much more than financial information, as was the case in Boulangerie St-Augustin …. ...

After Sommerfeldt J accepted the taxpayer submissions that the surrender payments were deductible as to 75% under s. 111(5.2) (since supplanted by s. 111(5.1)), he went on to briefly describe the taxpayer’s argument, that would have been made in the alternative, that the surrender payments were made by the target companies “in the course of a … sale of… shares of the capital stock of the taxpayer” to the acquirers. He noted that International Colin Energy had found that there were “respectable arguments on either side of the question of whether subparagraph 20(1)(e)(i) … is to be confined to a sale by a corporation of its own shares, or may extend to a sale of its shares by its shareholders” (para. 134), and concluded that it was preferable for him to not address this issue. ...

. … [I]n order to have a “liquidated money demand, recoverable by action” one must know the identity of the debtor and the amount owed …. ...

That said … the Court is of the view the Minister should, in all equity, take steps under [such] agreements … so as to avoid this double taxation. ...

Pizzitelli J applied the single supply doctrine in finding that the predominant element of what was being supplied by the dealer was an exempt supply of arranging for the insurance – and that the exclusion in (r.4) of the definition of an exempt financial services for promotional and various administrative services did not apply. ... In our case, that is the car buyer who buys the insurance product and he would clearly and objectively know he was buying insurance, not the expertise or training, or commercial efficacy or profitability of the Dealer or its staff as the predominant elements of the transaction, notwithstanding that such services … may have an ancillary role to play in his decision making process…. ...

(b)(i) of the s. 207.01(1) definition of “advantage,” Lamarre ACJ stated (at paras. 39, 40): It was … not necessary for the Appellant to know in advance which shares would be swapped. All that was necessary was that the Appellant have planned on doing swap transactions with the purpose of achieving the objectives of the series. … While the series of transactions never had a predetermined end point, all the transactions were completed in contemplation of the series. ...