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An affidavit provided on behalf of Burlington stated (paras. 26, 34): [T]hose documents that relate to the guarantees and the guarantee fees, would have been stored in three cities, across a number of separate corporate departments: … [E]ach of these departments maintains its own records and creates its own indexes as a means to locate files within its stored records. ... The same logic applies to the Burlington’s retention policy. … … [U]nless Burlington can positively affirm that a relevant document no longer exists, it will have to search for the document.... ... Respecting documents requested from non-resident members of the corporate group, she stated (at para. 81): I adopt the comments of Justice Campbell Miller in the HSBC Bank Canada ’s decision where he ordered the Appellant to obtain the documents from its parent. … … I have no hesitation in concluding that it is reasonable to expect the Parents to respond positively to relevant inquiries. … ...

The evidence rather establishes that ISAF was set up by United Nations Security Council …. … [E]ven if ISAF were to be considered a subsidiary body of NATO … [and] despite the fact that ISAF employs civilian personnel like the Appellant, it is still a military body. ...

The provincial Crown must therefore collect and remit GST when it makes taxable supplies to private parties …. ... In further finding that BCI was bound by the terms of the Reciprocal Taxation Agreement (RTA) and Comprehensive Integrated Tax Coordination Agreement (CITCA) between the Province and Canada under which (in the case of the RTA) Canada agreed to pay certain provincial taxes and fees and the Province agreed to pay the taxes imposed under the ETA and (in the case of the CITCA) the Province and Canada agreed to pay HST on supplies purchased by their respective governments and agents, Karakatsanis J stated (at paras. 95, 99, 102): Various elements of an intergovernmental agreement may demonstrate an intention to create legal obligations …. [W]hile a mandatory mechanism for resolving disputes may create a “strong presumption” that the parties intended to create legal obligations, it is not a prerequisite …. … [T[he Agreements … resemble private law contracts and were intended to create legally binding obligations for Canada and the Province. ...

I also accept … that he used these lines of credit to repay his family and friends for money he borrowed to urgently finance the renovation of 1049304. The fact that the funds in the lines of credit were commingled amongst the three purposes of repaying the private loans, the renovation project, and construction project is insignificant because all are eligible uses in the circumstances. … … Mr. Brown … did not receive dividends from either corporation. … I do not believe that either corporation would have met the statutory solvency test for payment of dividends. ...

Hogan J first noted (at paras 111-112): … The Appellant observes that subsection 74.5(11) does not refer to a “series” of transactions... ... Mady must be determined solely by reference to that transaction. … [T]he transfer of the shares from her to Dr. ... Mady. … … [Per] Groupe Honco … “one of the main purposes” … “…implies that a taxpayer may have more than one main motive in acquiring shares”. ...

It did so because the parties intended to make submissions about [an] earlier remission case … and confidential tax information was involved. ... Any secrecy must be necessary, justified and minimized …. … In the Federal Court, the submissions containing confidential information were only a small part of the hearing. ...

He stated (at paras. 38-40): … MMFL staff present at the wedding who had familiarity or relationships with business associates could have at least in part been engaged in maintaining or soliciting new business while at the wedding. … … [T]he trial judge declined to specifically make a finding that the significant expenses deducted was unreasonable. … Finally, the Crown had to prove the mens rea component. … While the allocation of the expenses may still have been unreasonable, the fact that some business associates did attend the wedding coupled with the fact the appellants openly made the claim for the deductions may have led to a reasonable doubt on the mens rea component of the charges. ...

CRA assessed him advantage tax under s. 207.05 equalling 100% of the appreciation of the shares within his TFSA before the shares’ sale – and following a Federal Court action by him, proposed to reduce the rate of advantage tax to his marginal federal and provincial tax rate. ... He also found that s. 207.05 did not infringe on the provincial right to make laws respecting “Property and Civil Rights”, stating (at paras 85, 91): The Appellant, in my opinion, wrongly conflates the severity or high rate of taxation with legal confiscation or seizure. … … [T]he anti-avoidance element the Appellant refers to … is …part of or entwined in the raising of revenue by a system of taxation contemplated by subsection 91(3) of the Constitution and thus is, in pith and substance, taxation. ...

. … Paragraph (b) of Class 8 also connotes dynamic processes, rather than inert or fixed things, through its enumeration of active verbs. … To be sure, the Econox can be argued to be "tangible property attached to a building" since its removable structure is attached to a concrete foundation. But the removability of the Econox here does not seem to be its essential characteristic during manufacturing or processing activities. … After noting that the Court below (which it reversed) had dwelt on there being a close linkage of the Econox to the manufacturing and processing activity because it allowed it to be carried out under ideal thermal conditions, the Court went on to state (at para. 26): Would one claim that a building inside which welding is done in Montreal in January becomes, by that very fact, " a structure that is manufacturing or processing machinery or equipment "? …. The respondent's Econox serves primarily … to shelter the respondent's operations from the weather …. ...

In confirming that there was a taxable benefit, Laskin JA, stated (at paras 41, 42, 47 and 48): It is clear from … Savage that the fact that an employer has a business purpose in conferring something of economic value on its employees does not necessarily take it outside paragraph 6(1)(a). … The “personal” nature of commuting costs is well-established in the case law. … Mr. Smith’s commuting costs originated in his personal decision as to where to live …. … [A]n important factor in cases concerning employee parking is whether the employee uses a vehicle in the course of his or her employment duties. … In this case, Mr. ... Smith’s personal choices and not bound up in his employment duties or in the nature of his work as a flight attendant. … [Consistently with Schroter, it] was “an ordinary, every day expense.” … ...