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Hogan J noted (at paras. 62, 70) that the “the Bundle of Rights … enabled CIBC to sell financial products and services” by “allow[ing] CIBC to tap into LCL’s loyal and extensive customer base.” ... For example, it could exclude from the “financial service” definition “property … that is delivered or made available to” CIBC “in conjunction with” CIBC selling PCF Products to new clients whom it recruited pursuant to the PCF Agreements (if we assume that such contractual rights are the predominant elements of the PC Bank Supply). ...

The word document [“record” in English] is [broadly] defined in subsection 123(1) …. ... The Court considers this testimony to be credible …. Appellant had therefore obtained this information prior to the filing of the 2015 annual return containing the claimed ITC. ...

. … [A] GST registrant should be entitled to determine its input tax credits on the basis of information in its possession without having to resort to hiring expensive third parties, such as valuators or, as I will discuss, engineers to measure spaces on its ships or experts to try to determine what percentage of fuel is consumed to propel a ship and what percentage is consumed to produce electricity, heat or hot water. … He also noted (at para. 126) that the taxpayer’s method appeared to be better than the output-based method used by it in earlier reporting periods and accepted by CRA. ...

The submission of Zeifmans- that judicial authorization should have been obtained pursuant to s. 231.2(3) given that the RFI extended to the Unnamed Persons – was rejected essentially because there was “no evidence in the record that the Unnamed Persons [we]re a current investigation target.” ... Pallota J also rejected the Crown’s position that Zeifmans’ position in this application represented an impermissible collateral attack on the prior administrative order (the requirement) given that inter alia the imposition of separate conditions under s. 231.7(1)(a) notwithstanding that a recipient of a requirement could apply for judicial review of the requirement “indicate[d] Parliament did not intend for judicial review to be the sole forum for considering whether the Minister properly exercised her authority in issuing the Requirement” (para. 66), the two proceedings had a different character (of a reasonableness review, contrasted to a substantive review of whether the s. 231.7 considerations were satisfied – see paras. 74, 81-82), and in the earlier proceeding, the Minister had failed to disclose that the Unnamed Persons in fact were being targeted. ...

This amounts to wilful blindness …. She briefly found in the alternative that he had been grossly negligent, stating (at para. 83): Failure to review a return at all is suffic[ient] to find that any false statements in the Return are made in circumstances amounting to gross negligence …. ...

(r.5) of the financial service definition provided an exclusion from financial service for “property … that is delivered or made available to” CIBC “in conjunction with” CIBC selling financial products of PC Bank, the supply made by PC Bank to CIBC was taxable. ... Parliament does not speak in vain …. He then concluded (at para. 68): CIBC has failed to establish that the Tax Court Judge committed any palpable and overriding error in his finding that PC Bank supplied the “Bundle of Rights” to CIBC. ...

Horvath Estate (Re), 2023 ABKB 643-- summary under Subsection 159(2) Summary Under Tax Topics- Income Tax Act- Section 159- Subsection 159(2) constitutional issue of whether s. 159 is paramount over the Alberta Estate Administration Act could not be addressed The personal representatives of an insolvent estate proposed to distribute its remaining assets pro rata to all the unsecured creditors in accordance with s. 27 of the Estate Administration Act (Alberta), which provided: 27(1) Except as otherwise provided in an enactment, if there is a deficiency of assets necessary to satisfy the valid money claims against the estate, the claims must be paid proportionately and without any preference or priority. (2) Nothing in this section prejudices (a) a mortgage existing during the lifetime of the deceased person on the deceased person’s property …. ... In rejecting this position, Leonard J stated (at para. 6): [I]n order to consider the interpretation of s 159 … and whether it creates a priority in favour of the CRA, I must decide if it overrides the provincial legislation and the provisions dealing with the payment of unsecured debts. ...

. … There is no published case law dealing with the tax treatment of a dation in payment, but from the foregoing, the Court concludes that this transaction must receive the same tax treatment as a sale. … The value of the consideration realized as a result of this transaction, i.e., the market value of the land transferred, established at $400,000, is taxable in the hands of Les Sommets as business income, since the transfer of the land it replaced was to occur as a sale in the ordinary course of business. ...

" … HMRC's position is that the appeal raises a point of law that has implications for other cases, such that if it is not resolved now it is likely that they would seek to raise it in another case. Further, Mr Arrbab's legal team were content on his behalf for the appeal to proceed, subject to an undertaking as to costs which was provided …. ...

However, that is all it does …. There is nothing in the wording of subsection 13(31) that creates the fiction of the Limited Partnership having a year-end prior to February 1, 2005 …. ...