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The taxpayer submitted that he had ceased to be a limited partner by virtue of s. 2244 of the Civil Code- which provided that a limited partner “may not negotiate any business on behalf of the partnership or act as mandatary or agent for the partnership” – on the basis of his involvement in the business of SEC including negotiating with suppliers and making various purchases. ... Breault JCQ also stated that he shared the conclusion in an article (quoted at para. 87) that: We are in complete disagreement with the position…that the control exercised by a limited partner or limited partners over the corporate general partner suffices to engage liability of the limited partners by the combined application of articles 317 and 2244 of the C.c.Q. … [I]t is only in the common law provinces that the control of the internal management of a limited partnership gives rise to liability of the limited partners…. ...

In denying the taxpayers’ applications to set aside the Minister’s adverse decisions, Campbell J stated (at paras 22 and 25): … I find that establishing whether the Minister’s discretion applies to s. 129 is a jurisdictional question with respect to an interpretation of the ITA which is not within this Court’s authority to decide. I also find that… the Federal Court of Appeal’s decision in 1057513 … supports this conclusion.... ...

.' In my view, those words describe the … Society. The supervision is provided by the conductor of the band or choral group. ... Although the … Society is a registered charity, the right of its members to the supervision of a conductor in their recreational activity falls within paragraph 2(j) of Part VI Schedule V. ...

In preparing his 1995 and 1999 returns, he reported his contributions, but failed to deduct them – but thought that he had. ... After confirming the taxpayer’s Part X.1 tax liability and after quoting (at para. 26) a statement in Corporation de l’École Polytechnique v The Queen, 2004 FCA 127 that a due diligence defence is established if “the person believed on reasonable grounds in a non-existent state of facts which, if it had existed, would have made his or her act or omission innocent,” Sommerfeldt J went on to find that the s. 162(1) penalties should be cancelled, stating (at paras 11, and 27): … I am of the view that his failure to deduct the contributed amounts, which was unbeknown to him, was due to innocent and reasonable inadvertence. ...

. … Neither the applicant, nor Mr Lewski on her behalf, took any step to disclaim the distribution before 15 December 2015. In these circumstances … we consider the conclusion that the applicant was taken to have had knowledge of, and to have accepted, the gifts before 15 December 2015 to be consistent with the cases and principles discussed above. ...

After noting that, on this basis, the Canadian employment income was approximately 60% of the taxpayer’s income for 2014, he stated (at para 18-19): … [C]ases have relied on percentages as low as 76% to be considered substantially all. ... Kenny has been caught by the application of section 118.94 of the Act and is not entitled to tax credits beyond what the Minister has allowed. … Words and Phrases substantially all ...

. … [A] requirement certainly cannot be used to disguise a seizure made without judicial authorization. In such circumstances, section 8 of the Charter … was infringed by the ARQ…. ...

In rejecting this position, Vaillancourt JCQ stated (at paras. 32-34, TaxInterpretations translation): The plaintiff … recognized having received the amounts from Groupe Norbourg without any right thereto, which constitutes an insurmountable obstacle to her argument that she paid the interest on a loan. … [T]he plaintiff paid the interest to RSM for the sole purpose of buying time to repay the receiver the sums which she had received without any right thereto. ...

Canada, 2018 FCA 74-- summary under Subsection 245(4) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(4) using ss. 75(2) and 112(1) for tax-free dividends to trust thwarted s. 112(1) object to tax earnings when ultimately distributed In order to strip surplus of an operating corporation (“Gennium”) controlled by the Pilon family, a dividend paid by Gennium was distributed through a series of transactions to a corporation with no assets (“9163”), which then paid the amount to a Pilon family trust (“Satoma Trust” – which also had a corporate beneficiary) as a dividend on special shares that Satoma Trust held in 9163. ... The structure implemented … effectively insulated the taxable dividends received from the scope of the tax regime without any tax being paid. ...

The Supreme Court has consistently recognized that non-citizens do not have an unqualified right to enter or remain in Canada, and the government has a valid interest in expecting those present in Canada to have a legal right to be here …. The jurisprudence of this Court is also very clear that immigration status is not an analogous ground for the purposes of subsection 15(1) …. ...