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Before finding that this was justified based on carelessness or neglect, Pizzitelli J referred to the finding in Vine Estate that the onus was on the Crown to establish that the taxpayer “(a) has made a misrepresentation; and (b) such misrepresentation is attributable to neglect, carelessness or wilful default,” and before discussing Petric and Regina Shoppers, stated (at para. 98): [T]he following cases relied upon by the Appellants precede … Vine … where Webb JA set out the two step approach to analysing subparagraph 152(4)(a)(i) and that is the approach I followed. ... In fact, the Appellants just seemed to ignore it, when in my opinion, having regard to their skills in and knowledge of the securities industry from working as executives for a wealth management firm and the multiple other circumstances or red flags that went up … they were clearly aware of the impact of the IPO’s value on their holdings. ...

Only the relieving provisions in Article 10 of the Luxembourg Treaty … and Article X of the Barbados Treaty … addressing dividends … raise the issue of beneficial ownership. ...

" See summaries under s. 9 – timing, s. 12(1)(x), s. 9 – compensation payments, and s. 9 – computation of profit. ...

" However, he found that in the absence of this Regulation, the service would have been exempt as being for the payment of insurance policy claims – notwithstanding that the Emergis service entailed the provision of taxable supplies described in para. ... See summaries under Financial Services and Financial Institutions (GST/HST) Regulations, s. 4(2) and s. 123(1) – financial service – (f.1). ...

She stated (at para. 11) that “this Court has already determined that it is reasonable for the Minister to have regard to the diligence of a taxpayer in circumstances such as this: Denso Manufacturing … 2021 FCA 236 ” and that “even if … the Minister applied the wrong test in denying its applications for late filing, [the Bank] was still required to provide a reasonable explanation for its delay under the Hennelly test, which it failed to do.” ...

. … Objectively, the letters and positions of CRA were not inconsistent, unreasonable or particularly ominous given the presence of an unreported capital disposition of some magnitude from Mr. Radelet’s tax return. … [T]he CRA … reasonably granted the extension, but in exchange for a waiver relevant to the upcoming reassessment period. ... Bocock J also found (at para 29) that none of the medical reports suggested that the taxpayer lacked mental capacity, and (at para. 41): … One can reasonably and objectively conclude, given the relative ease, precision and detail exercised by Mr. ...

(para. 4) It was also immaterial that s. 256(7)(c)(i) (dealing specifically with a transaction of this type) was added only subsequently (“ Deans Knight … did not look at other provisions enacted after s. 111(5) in order to determine the object, spirit, and purpose of s. 111(5).” ...

One line reflects a purely textual approach, not affected by any retroactive change of circumstances applying to the pertinent taxation year. … The other line of authority … recognizes as relevant a subsequent order cancelling support arrears arising in the context of a de facto shift of a child’s primary residence…. In Barthels, … Hershfield TCJ considered that subsequent cancellation of support arrears where a custodial child had moved to the claimant parent’s residence did neutralize the original requirement to pay support amounts. … Russell J further stated (at para 19) My preference as to these two lines of authority is that represented by Barthels. ... … In this regard, he held (at para 26): … I concur with the decision of this Court in Young, … per Sarchuk, J., that no statutory language used in or in connection with subsection 118(1) indicates that the deductions may be prorated for a taxation year, noting in contrast with other provisions in the Act by which Parliament has explicitly provided for proration. ...

To conclude otherwise would improperly and adversely impact the interests of the third-party beneficiaries of the VSI Trust. … The common law recognizes a distinction between legal and beneficial ownership. A person having beneficial ownership in property can enforce their beneficial ownership rights against the holder of legal title. … Justice Brown … observed that a trustee holds trust property solely for the beneficiaries’ enjoyment and cannot profit personally from their dealings with the trust property or with the beneficiaries of the trust (Valard [2018 SCC 8] at para 17). Justice Côté echoed these principles … in Canada North Group stating “[p]roperty held in trust cannot be said to belong to the trustee because ‘in equity, it belongs to another person’ (Henfrey [[1989] 2 S.C.R. 24], at p. 31)”. ...

., the plaintiffs had transferred the property …. It was the deed of sale, in the clause entitled “Price,” that “entitl[ed] … to proceeds of disposition of the property, ” to repeat the words used in TA section 248. … It was otherwise and as bare owner, which necessarily involves the transfer of property and its disposition, that 9212-7133 Québec Inc. granted to the plaintiffs a dismemberment of the right of property, in the form of a right of usufruct. ...