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Bocock J stated (at paras 10, 14, 15): … Non est factum is available where a person is not capable of both reading and sufficiently understanding a document. … … The medical evidence … commences from the diagnosis date [of metastatic cancer in 2002]. … With the exception of Mr. Newton, each witness indicated that Anna was in a confused and depressed state from her diagnosis date until the time of her death. … [S]he could not read English at all and spoke very little of it. … Even if Anna had received the services of an interpreter, in her depressed and sickened state, on balance, she likely would not have understood. ... Therefore, the notices of reassessments responsive to the 2003 filings … were void. … [T]he reassessments were consequential to invalid or unlawful filings and issued by the Minister under innocent mistake of fact. ...

., 2021 SCC 49, [2021] 3 S.C.R. 590-- summary under Treaties Summary Under Tax Topics- Statutory Interpretation- Treaties additional consideration in Treaty context of giving effect to the contractual bargain Before considering whether the taxpayer’s use of a capital gains exemption provision in the Canada-Luxembourg Treaty was an abuse under s. 245(4) given that the taxpayer was a conduit corporation rather than a corporation that had a significant economic connection to Luxembourg, Côté J stated (at paras. 29, 35-6): Like all statutes, tax legislation must be interpreted by conducting a “textual, contextual and purposive analysis to find a meaning that is harmonious with the Act as a whole” …. However, where tax provisions are drafted with “particularity and detail”, a largely textual interpretation is appropriate in light of the well-accepted Duke of Westminster principle that “taxpayers are entitled to arrange their affairs to minimize the amount of tax payable” …. … The objective of tax treaties, broadly stated, is to govern the interactions between national tax laws in order to facilitate cross-border trade and investment. One of the most important operational goals is the elimination of double taxation, where the same source of income is taxed by two or more states without any relief. … Another important consideration is the dual nature — contractual and statutory — of tax treaties. ...

Bocock J found (at paras. 10, 21): Non est factum is available where a person is not capable of both reading and sufficiently understanding a document. … … Anna from and after her diagnosis date, lacked mental capacity to execute or did not execute and file the 2003 filings…. Therefore, the notices of reassessments responsive to the 2003 filings … were void. … [T]he reassessments were consequential to invalid or unlawful filings and issued by the Minister under innocent mistake of fact. Accordingly, no objection was required to the void reassessments. … Bocock J went on to vacate those reassessments. ...

Visser J found that CIBC received a taxable service from Aeroplan, so that it was unnecessary for Visser J to consider the second argument – but he nonetheless did so, and found that the Aeroplan Miles did not qualify as gift certificates, stating (at paras 80, 83): … Parliament intended a gift certificate to be an equivalent to money, and to have attributes similar to money. Therefore in my view, a gift certificate must have a stated monetary value expressed on its face physically or retrievable electronically. … … Aeroplan Miles … fatally, they do not have a stated monetary value. ...

In reversing the Tax Court’s finding that s. 26 of the I nterpretation Act had not extended the time for the receipt by CRA of the waiver to that Monday, Biringer JA stated (at paras. 42 – 44, 47): There is nothing in the text to suggest a limitation on the type of thing (acte ou formalité) to which the provision applies or that there be the loss of a right. … Section 26 is a remedial provision. It provides relief when the time limit for doing a thing expires on a holiday, allowing the thing to be done on the next day that is not a holiday. … I am satisfied that the filing of a waiver is the “doing of a thing” for the purposes of section 26 …. … I do not view the time limited for filing a waiver as conceptually different for this purpose from the deadlines for filing a notice of objection or notice of appeal …. The Tax Court has applied section 26 … to extend the time for filing both …. ...

In reversing the Tax Court’s finding that s. 26 of the I nterpretation Act had not extended the time for the receipt by CRA of the waiver to that Monday, Biringer JA stated (at paras. 42 – 44, 47): There is nothing in the text to suggest a limitation on the type of thing (acte ou formalité) to which the provision applies or that there be the loss of a right. … Section 26 is a remedial provision. It provides relief when the time limit for doing a thing expires on a holiday, allowing the thing to be done on the next day that is not a holiday. … I am satisfied that the filing of a waiver is the “doing of a thing” for the purposes of section 26 …. … I do not view the time limited for filing a waiver as conceptually different for this purpose from the deadlines for filing a notice of objection or notice of appeal …. The Tax Court has applied section 26 … to extend the time for filing both …. ...

IX, s. 1 by virtue of the exclusion in para. 1(a) thereof for a “service [that] relates to (a) a debt that arises from … (ii) the lending of money that is primarily for use in Canada”. ... He then stated (at paras. 79, 81-84): [T]he jurisprudence has recognized a clear distinction between the granting of credit and the lending of money. … Dahl … v. Royal Bank of Canada, 2005 BCSC 126 … affirmed in 2006 CBCA 369 … noted that because the “cardholder is permitted to defer payment of the debt, credit is advanced on the date of the purchase or service” and “this deferral of debt results in an extension of credit” … [U]nlike a loan, “such credit is not initially paid out to the debtor in the form of money.” … As indicated in Dahl … “the cardholder’s liability to the merchant is discharged by the merchant’s acceptance of the credit card” and “the Bank becomes liable to the merchant, and the cardholder becomes liable to the Bank.” ...

In dismissing the taxpayer’s appeal, de Montigny JA stated (at paras 4-6): … Subsection 5(1) and paragraph 6(1)(a) … are quite broad as to what constitutes income. … It is clear from the language of these provisions that gratuities fall within the ambit of taxable income. ... It is the nature of the gratuity as a source of income in the hands of the appellant that matters. … … [T]he decision of the Tax Court is consistent with previous decisions according to which tips paid out of gambling winnings constitute taxable income…. ...

The federal Crown successfully took the position that the Caisse’s PSI was reduced by the portion of the mortgage loan that was guaranteed by shareholders of the borrower – notwithstanding that this security was evidently not of much value to the Caisse, as it released those shareholders from their guarantee after the source deduction remittance failure and before the sale of the mortgaged property pursuant to a court-approved sale. ... As discussed above, the meaning of the words "rights of the secured creditor securing the obligation … " and "… guarantees" can easily be determined by applying the modern method of interpretation. ...

Leaving aside the discretionary component of ss. 38(3) of the above legislation, … nowhere [in section 253 of the Ontario Business Corporations Act] is it stated that non-compliance with the statute voids a reported dividend for the purposes of a section 160 assessment. … Larouche … 2010 FCA 32 … stated that a reported dividend, even if not in compliance with the provincial statute, remains valid for tax purposes…. …[I]t is difficult to see how the legal treatment of a dividend under corporate and civil law would prevent Parliament from regarding that dividend, for tax purposes, as a transfer of property without consideration when made by persons who are not dealing at arm's length. … In also rejecting the taxpayer’s argument that a portion of the dividends were in fact loan repayments, he stated (at paras. 25-26): However, this does not change the fact that the dividends … were reported as dividends …. ...