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. … The OECD Commentary on Article 4 … confirms that … [t]he object and purpose of the provision, “is to exclude persons who are not subject to comprehensive taxation (full liability for tax) in a State.” … I am of the view that there is insufficient evidence to conclude that the Appellant was subject to comprehensive taxation in the Netherlands. ... …[W]here a person considers that the action of one or both of the States will result in … double taxation, an application in writing may be filed with “the competent authority of the State of which he is a resident … to resolve the issue by mutual agreement with the competent authority of the other State.” ... The Appellant was formally notified of the Minister’s decision to reassess … on July 3, 2013. ...

In 2012, the taxpayer accepted (in connection with waiving any right of appeal pertaining to the 1995 and subsequent years) a settlement agreement which provided that much of the LP losses allocated to the investors would be allowed and that related interest and carrying expenses personally incurred by them also would be allowed and that capital gains from the dispositions of their units would be included in the computation of their income – but was silent as to the treatment of the gains that had been allocated to them by the LPs. ... Savics’ income for 1998 was, for the purposes of … the Minutes … a consequential adjustment. It would be inconsistent to recognize the existence of the Partnerships and to deduct the losses allocated by the Partnerships, but not to include the gains allocated by the Partnerships. … Furthermore, given that “ Galway precludes a taxpayer and the Crown from arriving at a settlement that has no basis in the ITA ” (para. 43), and in light of the valid existence of the LPs, “a settlement that did not recognize the inclusion of those gains in his income for 1998 would be indefensible on the facts” (para. 45). ...

The ARQ determined that the amounts paid by the Government of Canada to MDA were “contract payments” (defined in s.1029.8.17 (c) (ii) of the Quebec Taxation Act to include “an amount in respect of an expenditure of a current nature … of a taxpayer … payable by the Government of Canada … or other public authority … for scientific research and experimental development to be performed for the authority) for SR&ED work for the RCM Program, so that the bulk of the work did not qualify for the Quebec tax credit for salaries and wages. ... Regarding the second test, he found that: “Canada assumed both the risks related to the additional costs of the RCM Program and those related to the possibility that the technology developed for the purpose of the project would not perform as expected” (para. 147) and “would lose its investment if the satellites exploded” (para. 148) “Had there been insufficient funds … MDA would have been paid for the work undertaken up to the end of the contract for Phases B/C” (para. 151) and “ MDA would have been paid had the Government of Canada terminated the contract for Phase D” (para. 153). ...

In affirming the Minister’s assessment, which treated the amounts paid out to the taxpayer under the first two policies as s. 9 income, Favreau J stated (at paras. 28-31, TaxIntepretations translation): [T]he insurance benefits under dispute were paid for the purpose of reimbursing the appellant for part of the general expenses of her clinic during her period of illness and that were essential for the appellant’s clinic to continue being carried on …. ... Consequently, as the source of the insurance benefits was the business of the appellant, the insurance benefits paid to the appellant were required to be included in the computation of her business income. … These benefits were not of a personal nature …. The surrogatum principle … is applicable. By virtue of this principle, the tax treatment of sickness insurance benefits depends on what such benefits are intended to replace being, in this case, the general expenses of carrying on the dental clinic. ...

In rejecting their submissions that the dividends paid to them were partial consideration for such services so as to oust the application of s. 160 to the dividends, Monaghan J stated (at paras 15, 17, 19): The evidence that the dividends … were partial consideration for their services … was not very strong. … However, even if I accept that the Valovics reduced the amount of employment income and increased the amount of dividends, and that all payments were made because of the services they provided, the appeals must fail. … [T]his Court and the Federal Court of Appeal have consistently rejected the argument that consideration may be given for dividends, including in the context of section 160. These decisions accepted and endorsed the view expressed in Neuman that dividends relate to shareholding and rejected the argument that there was consideration for the dividends. … …Having decided to transform what the Valovics now wish to characterize as consideration for services rendered into a dividend for any reason, including tax advantages, the Valovics must accept the consequences of that decision. … ...

It is difficult for the Board to accept that an arrangement for repayment of a loan from a shareholder to his personally-held corporation, should be regarded as ' bona fide ' when it is less stringent than that which the same shareholder would insist his corporation impose on an unrelated third party. ...

The Queen, 83 DTC 5071, [1983] CTC 60 (FCTD)-- summary under Land Summary Under Tax Topics- General Concepts- Fair Market Value- Land Given that the "rented opinions" of the land appraisers used in this case were unreliable, the plaintiff's original method of calculating the V-Day value of land should be adopted, which was to prorate the gain which accrued between the dates of purchase and sale on a straight line basis: V-Day value = original cost + (total gain x number of months between purchase date and V-Day divided by number of months between purchase date and sale date). ...

Before confirming the resulting reassessments that treated the $1.50 of the ticket prices as being zero-rated consideration for the honey or other food products, and the balance as consideration that was subject to tax, Boyle J referred to s. 153(2), and stated (at paras. 8. 19, TaxInterpretations translation): The cost of admission to … the … forest must be reasonably divided between access to the labyrinth and other activities, and the mandatory purchase of a coupon to be exchanged for a honey or maple food product. The appellant called the coupon received at the entrance the coupon for the purchase of basic products. … Appellant was unable to present any valid reason why the value of the initial coupon should be other than $1.50, which is what it charged for the same coupons when purchased individually. ...

Mainville JCA stated (at para. 72, TaxInterpretations translation): [T]he portion of the incentives received in respect of payments made by the appellant to the insurers for the purpose of the investment account provided for in the Contract (approximately two-thirds in the appellant's case) come within paragraph 87(w) … but … the portion of the incentives received in respect of payments made by the appellant to the insurers for the purpose of life insurance coverage only (approximately one-third in the appellant's case) are not. In further finding that it was irrelevant that in fact Verrier did not generate any income from the policy under s. 148(1), Mainville JCA stated (at para. 75): If the property in question is reasonably likely to generate income, paragraph 87(w) … can apply, regardless of whether the property actually generates income or whether the taxpayer decides to dispose of it before it generates income. ...

DTI was found by Russell J to bear the costs of the diesel fuel for the trips through the use by the drivers on its behalf of « T-Chek » cards (enabling the participating Shell or other station to receive payment out of a prepaid balance made by DTI) and to bear the costs of maintenance of the trucks. ... After all, by then the diesel, substantially if not completely, would no longer even exist – having in the meantime been expended through operation of the contract truckers’ vehicles. ...