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. … The purpose of providing an appeal from the assessment is to ensure to the taxpayer that it shall be correct in fact and in law. … [C]ertainly it should not be assumed, without most explicit terms, that Parliament intended that the administration and definition of a policy, which it had left to the discretion of a Minister responsible to it, should be left to the discretion of the Court, which is in no way responsible to it. ...

. … If CIBC was of the view that the Tax Court Judge had made a decision that was not based on the submissions of the parties or contrary to any admitted facts, this should have been raised in its notice of appeal and its memorandum. While this Court may permit a party to raise a new arguments during the hearing of an appeal if the opposing party has a fair opportunity to respond, this is not such a case. … ...

. … However, taking into account the language of the rest of the subsection, I am of the view that exceptional or extraordinary circumstances must exist before the Court exercises its discretion. … In explaining the increase to 85%, she noted that the Crown had not admitted that the homes were owned in equal co-ownership by the taxpayer and his wife, rather than by the taxpayer alone, until one week before trial, even though this fact had been admitted in the discoveries by a CRA representative more than a year earlier. ...

In finding that the molds were described in Class 8(a), Bich JCA stated (at paras. 61, 83, TaxInterpetations translation): The English version … confirms that the property in question, whether it is machinery or equipment, must have the function of manufacturing or processing. … In short, the use of the word "structure" in paragraph (a) of class 8 is a departure from the notion that the structure is real property or a real property-like construction. ...

Wall’s “ ex-post facto testimony regarding his intentions cannot overwhelm the manifestations of a different purpose objectively ascertainable from the record”. … Evidence contradicting the taxpayer’s arguments included: Each house was listed for sale before the occupancy permit was obtained. ...

. … Since the comments in Stemijon... that administrative guidance cannot change the law are applicable when the Minister has discretion, they are also applicable when the Minister does not have the broad discretion under the Act to refuse the registration of a CAAA as a RCAAA, other than when the conditions in subsection 149.1(25) of the Act are satisfied. … The guidance as previously drafted by the CRA cannot bind the Minister nor can it alter the provisions of the statutory definition of a CAAA. ...

Canada, 2021 FCA 182-- summary under Sham Summary Under Tax Topics- General Concepts- Sham no requirement for the Crown to explicitly plead “sham” Hogan J had found that a tax shelter partnership, which had funded the prints and advertising expenses for films that it had purchased from Twentieth Century Fox, had not incurred such expenses for an income-producing purpose because there was no real prospect that Fox would not exercise its “options” to repurchase the films – and thus no real prospect that the films would generate revenue to the partnership. ... In concluding that it was not procedurally unfair for Hogan J to make his finding quoted above given what the Crown had pleaded, and after quoting those pleadings, Woods JA stated (at paras. 17, 19): These assumptions were pleaded to put the appellants on notice that the Minister took the view that it was a certainty that the partnerships would not have any income from the exploitation of the films. … The label of “sham” that the Court attached to the arrangement does not mean that the appellants did not have notice of the case they had to meet. ...

When Canada and Luxembourg signed the Treaty in 1999, the applicable Commentaries indicated that anti-abuse measures, to be effective, had to be included in a treaty …. Further, they referred to the principle of pacta sunt servanda, which supports the position that where nothing in a treaty speaks directly to fiscal avoidance, there is a strong argument that the treaty partners negotiated the treaty not intending such rules to apply …. ...

Accordingly, Taxation Act s. 99 (imposing the equivalent to the ½ step-up rule in ITA s. 13(7)(e)) did not apply to reduce the capital cost to 501 of the acquired software. ... The Court further rejected an ARQ submission that the Reg. 1102(1)(d) equivalent was intended only to preclude a double deduction (for SR&ED and CCA) and not to avoid the ½ step-up rule. ...

In rejecting BMONB’s claim of privilege, Kane J stated (at paras. 108 and 116): As … found in Information Commissioner [2013 FCA 104], not all end products of legal advice fall on the continuum of solicitor-client communications; an end product is not privileged “except to the extent that [it] communicates the very legal advice given by counsel” (at para 31). … The Court’s review of the legal opinions does not serve to establish that the MSPM falls on the continuum of solicitor-client communications. ...