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Zaffir in Quebec,” Lavigne JCQ stated (paras.50, 52): By way of illustration of the passiveness of the trustee, Alberta Ltd, in the management and effective control of the Haifa Trust … Mr. Patterson, who was the director of the trustee Alberta Ltd. for 10 years, never sent an invoice for his services or those of Alberta Ltd. … That Mr. ...

Wild’s shares – and that no transaction had occurred so far for such PUC (or ACB) to be utilized. ... Dawson JA further stated (at para 45): … The purpose of the transaction is relevant when considering whether the transaction giving rise to the taxable benefit was an avoidance transaction (Copthorne, paragraph 40). ...

. … Mr. Davis’ residency in Canada before May 9, 2013 was preparatory to disengaging from the U.S. and permanently ceasing to be a resident after May 9, 2013. ... Davis … habitually lived in the U.S. based upon frequentcy, duration and regularity. ...

In finding that the oversight expenses paid to the investment dealers would also have been deductible under s. 20(1)(bb), he rejected the Crown’s submissions that such fees were “commissions” and that they were not in respect of a “specific security” because they were in respect of all the Pechiny or Novartis shares, stating (at paras 89-90, and 96-97): … In my view, neither “specific shares” nor “certaines actions” excludes the possibility that the provision applies to a sale of all of the shares of a particular issuer. ... She has not done so. … He also rejected the Crown's submission that s. 40(1)(a) should prevail over s. 20(1)(bb) as the more specific provision, stating (at para. 97) that "paragraph 40(1)(a) is no more specific than paragraph 20(1)(bb). ...

He went on to state (at paras. 32, 35): This case demonstrates that there is clearly a gap in section 160 … [but s]imply amending section 160 to cause it to cover the non-arm’s length provision of services may have undesired consequences. … If a tax debtor spent all of his or her free time caring for his or her aging parents, would the Minister assess the parents for the fair market value of that care? ...

. … The percentage-of-completion method takes into account the work effected as it occurs. ... In other words, each actual payment by ST Productions to Hybride crystallized the applicable conversion so as to serve for purposes of the claimed tax credit …. ...

. … [T]he definition of “legal representative of a taxpayer” found in subsection 248(1) does not apply to determine who is a “person” under the Act. … …Mrs. ...

Toca, 2018 BCCA 191 …. Although there is no evidence in this case that IPG provided any consideration to Houweling in return for his agreement to wait for payment of the loan, there is nothing to suggest that IPG exerted any economic pressure on Houweling to obtain the variation in the loan agreement and that there are no public policy reasons that would render the agreement unenforceable. … As a result, there was no amount owing by IPG to Houweling during the year that followed the issuance of the RTP and therefore no amount owing by IPG under the ITA as a result of its failure to make any payment to the Minister pursuant to the RTP. ...

More particularly, he stated (at para. 238) that the quoted statutory exclusion was “grounded in an underlying rationale that … focus[es] on competitiveness,” and that “in looking at both aspects of a foreign bank’s business [namely] the receipt of funds and use of funds, there should be emphasis on the receipt side as that is where one would expect to find the competition element.” Here, virtually all of GBL’s funds came from non-arm’s length parties [there being no discussion as to who the receipt of equity funding can be part of the conduct of a business] – and, turning to the use of its funds, the purchases of the short-term debt were impressed with their character of researching the best return for a non-arm’s length party, the distributor loans “were effectively handed over to GBL by Loblaw” (para. 243), the intercompany loans clearly were with non-arm’s length persons and “even the swap activity has a considerable element of conducting business with non-arm’s length person, as the swaps were subject to Loblaw derivative policies” (para. 247). ...

Graham J found that "the test in section 54.2 is intended to be a somewhat flexible test but … there is no reason not to consider the fair market value of the assets when applying the test.” From the FMV perspective, the transferred assets represented about 68% of the assets of the Tissue Division – and perhaps significantly less, given that some of the Tissue Division assets had not been valued. ...