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In other words, “the intention of the parties was never to assign the options on shares … but rather to transfer the sums to the foundations” (para. 68). ... In this regard, he agreed (at para. 72) with the submission of Des Groseillers that “Section VI constitutes a complete code which by itself contains an exhaustive treatment of the rules for computing income on the issuance of securities of an employer,” and after quoting TA s. 54 (the equivalent of ITA s. 7(3)(a)) stated (at para. 73): Thus … TA article 422 cannot be engaged in order to fill in the rules for computing income provided in Section VI. ...

Rochefort) wished to invest her ½ of the sales proceeds received by her and her significant other (Mr. ... The Court considers the argument- that if this expression [adventure or concern in the nature of trade] is interpreted literally and broadly as suggested by the ARQ, it would be very rarely that capital gains and the provisions of tax law bearing on capital gains would become quasi-inoperative, since any acquisition of a property, even respecting personal property, would entail an inherent risk – is not without foundation. ...

. … [T]his Court has held that even when penalties were assessed as a result of accountant error, the Minister is not required to exercise her discretion …. ...

This cannot be said of the Oldco Note …. The consideration for the surrender or forgiveness of the valuable Newco Note was the surrender or forgiveness of the Oldco Note with nominal value. ... It is precisely “at the time” of transfer that the consideration proffered “at such time” was deficient …. ...

In finding that s. 261(2)(b) precluded a right to rebates, and that there had been a failure to file notices of objection to the initial assessments of the self-assessed tax, Woods JA stated (at paras. 79, 81): … [A]ssessments were made of the particular tax that was paid by the Funds. ... The provision is not limited to assessments issued to persons who paid the tax. … [T]here was a remittance of tax by the Manager on behalf of the Funds. ...

The respondent argues that … the buyers could not affect the legal position of Lohas, since the principal could not have contracted with Apple (para. 111).... … [A]ssuming the buyers purchases were in violation of Apple policy[,] at most this made the purchase contracts voidable and not void. ...

In finding that the taxpayer’s floral-arranging activity did not constitute “farming,” Gibbens JCQ noted the element of artistry in this activity, observed that although the flowers would still grow while being kept in the greenhouses, this was not the predominant element in a process that entailed the creation of something new, and stated (at para. 55, TaxInterpretations translation) that the activity: also entailed an aspect of processing, as the purchased plants … were subject to a series of standard procedures: they were arranged with each other and with other materials and placed in pots in a particular manner according to a precise model. The plants and other material underwent a change in form and appearance to become the final product – the arrangements sold to the customers. ...

Favel J found that the taxpayer had implicitly requested the Minister for an extension pursuant to s. 166.1 of the time for objecting, stating (at para. 50): Notices of Objection filed after the 90 day delay for objecting, but within the extension of time delay, have been interpreted as implicit applications to extend time …. ... Rather, the Minister remained passive for two years …. The Minister’s analysis of delays imputable to the CRA is limited to those incurred between the TCC order of February 26, 2013 and the assignment of the Applicant’s file to an appeal officer in November 2013, and consequently, at the initial level, cancelled interest for one month during that period (October 2013) to account for the delay. ...

. … Mr. Scotti was fully aware of the benefits he would derive from the purchase of a $5 million universal life insurance policy whose insurance premiums would be fully paid, for two years, by means of the amounts paid by Mr. ... Scotti, who, by his own admission, had no need for insurance at the time …. ...

. … Mr. Scotti was fully aware of the benefits he would derive from the purchase of a $5 million universal life insurance policy whose insurance premiums would be fully paid, for two years, by means of the amounts paid by Mr. ... Scotti, who, by his own admission, had no need for insurance at the time …. ...