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. … The reassessment of SaskCo was a protective assessment issued by the Respondent as an alternative assessment to be relied upon if AgraCity prevailed in its appeals. … In the Respondent’s written submissions filed following the conclusion of the evidence and days in advance of oral argument, it indicated to the Court and the Appellants that it was conceding the SaskCo appeal. ...

After finding that reassessment of the gains for the 2007, 2008 and 2009 taxation years were statute-barred, D’Auray J went on to find that the gains for 2011 and 2012 were on income account, stating (at paras 101, 103): … I am of the view that Mr. ... If it was not his primary intention, then the possibility of reselling them at profit was certainly a secondary intention motivating him to purchase both houses. … Mr. ...

Irish Bank Resolution Corporation Ltd v Revenue and Customs, [2020] EWCA Civ 1128-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions subsequently-added material in OECD Commentaries could be reviewed if they were not inconsistent with contemporaneous commentaries HMRC increased the UK branch profits of the Irish taxpayers’ branch banking, or home mortgages, businesses by attributing to their UK permanent establishments notional additional free capital on the basis that if they had operated as distinct and separate enterprises, they would have had a higher amount of free capital and therefore a correspondingly lower amount of borrowed capital – with the result that HMRC disallowed interest which was actually paid to third parties. ... He stated (at para. 31): Although [43]-[47] of the 2008 Commentary are new, it is clear from [7] of the Commentary that they were considered appropriate for inclusion by the OECD because they were not in conflict with earlier versions of the Commentary. … On that basis, the 2008 Commentary, although new, would be admissible as an aid to the construction of Article 8(2) of the 1976 Convention which, as I have explained, adopted the wording of Article 7(2). ...

He went on to note that, but for receiving charitable tax credits, the withdrawal and “donation” would have resulted in only a small amount being retained by the taxpayer, and further stated (at para. 44): It also does not seem logical that Mr. van der Steen would withdraw a significant percentage from his RRSP … and give it to an organization about which he knew very little. There was also no satisfactory explanation of why, if [he] … simply wanted to withdraw money from his RRSP and donate it to a registered charity, he donated it all to this particular charity. ...

. … It must be concluded that the question of the deduction of a portion of the withholding taxes made by the Government of Canada does not fall within the jurisdiction of the Court of Quebec …. ...

[A]s expressed in Bernick … “an accounting method that cannot possibly produce an accurate result can never meet the Canderel standard.” … [A]n unintentional understatement of the cost of goods sold in its 2010 and 2011 taxation years cannot be remedied by an intentional overstatement of the costs of goods sold in its 2012 taxation year. ...

In rejecting the addition of this condition, Southcott J stated (at paras. 34, 37): … EEIGI is seeking this relief without having articulated with any precision a basis in either fact or law for its concern that it may in the future face dissemination of the Required Information in a manner that offends the Charter. … [R]equiring CRA to disclose, in the course of an investigation, the fact that the investigation is taking place could compromise the investigation. ...

Southcott J stated (at paras. 34, 37): … EEIGI is seeking this relief without having articulated with any precision a basis in either fact or law for its concern that it may in the future face dissemination of the Required Information in a manner that offends the Charter. … [R]equiring CRA to disclose, in the course of an investigation, the fact that the investigation is taking place could compromise the investigation. ...

In confirming their deductibility, Masse DJ stated (at para. 50): … The repairs effected by the Appellant did not result in the creation of a different capital asset than what was there before. … They were meant to bring the property to the state that it previously was. ...

. … While the law has made a distinction where someone in business is simply maintaining or somewhat extending existing knowledge and skills by, for example, taking a continuing education course within their existing field, that distinction has no application here given that the Appellants were not previously involved in real estate …. ...