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. … The respondents' contention that the phrase "is presently entitled" should be construed to mean " really is " presently entitled (emphasis added) for that income year, such that, for "a reasonable period" after the end of the income year, later events could subsequently disentitle a beneficiary who was presently entitled immediately before the end of the income year, is rejected. ...

. … [The] food-grade mineral fibre substrate [used] instead of soil … plays the same role as soil …. ...

Arden LJ found (at paras 62, 63, 64 and 65): … The view that a policy may be changed if there is good reason to do so is supported by the judgment of Lord Dyson in WL Congo …, by Elias LJ in Lewisham…, and by Bhatt Murphy…. … As Bingham LJ put it in MFK, the taxpayer's only legitimate expectation is that he will be taxed according to statute, not concession or a wrong view of the law…. … In the present case taxpayers with Mansworth v Jelley losses were not in the same position if they were in open years as opposed to closed years. ... Arden LJ further found (at paras 72, 73, and 85): … [T]he question is whether or not there has been sufficient unfairness to prevent correction of the mistake. It is clear from the authorities that the unfairness has to reach a very high level: see, in particular, the holding of Simon Brown LJ in Unilever where he held that it … had to be outrageously or conspicuously unfair. … Arden LJ allowed HMRC’s appeal and dismissed the taxpayer’s notice, finding (at para 90): … [T]he respondent has to show conspicuous unfairness. … I consider that this is not shown…. ...

Reasons that “simply repeat statutory language, summarize arguments made, and then state a peremptory conclusion” will rarely assist a reviewing court in understanding the rationale underlying a decision and “are no substitute for statements of fact, analysis, inference and judgment” …. ... It cannot adopt an interpretation it knows to be inferior — albeit plausible — merely because the interpretation in question appears to be available and is expedient. ... Rather than confirming a meaningful presumption of deference for administrative decision-makers … the majority’s reasons strip away deference from hundreds of administrative actors subject to statutory rights of appeal; rather than following the consistent path of this Court’s jurisprudence in understanding legislative intent as being the intention to leave legal questions within their mandate to specialized decision-makers with expertise, the majority removes expertise from the equation entirely and reformulates legislative intent as an overriding intention to provide — or not provide — appeal routes; and rather than clarifying the role of reasons and how to review them, the majority revives the kind of search for errors that dominated the pre- C.U.P.E. era. ...

Bernardin, 2021 QCCA 625-- summary under Paragraph 12(1)(c) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(c) interest that arose prior to a class action judgment becoming res judicata was non-taxable – interest arising thereafter was taxable even though judgment not yet quantified An individual, by virtue of being part of a group of class action claimants, was awarded damages in 2004 of $1,200 for each of the eight winter seasons in which she had endured snowmobile noise. ... It is sufficient (and here I paraphrase Rand J. in … Farm Security …) that there be a use or retention by one person of a sum of money belonging to or owed to another. ... But not here …. Once the November 30, 2004 judgment became res judicata, there was a definite sum owing (a liquidated and certain debt) on which actual interest could accrue. ...

Being liable to tax is better understood as being “liable to be liable to tax”, meaning that taxes are a possibility, regardless of whether the person actually pays any …. ... This can be contrasted with fiscally transparent vehicles like partnerships that are not exempted from taxation but, rather, are not exposed to tax at all …. [A]rt. 4(1) … expressly states that residence is to be defined by the laws of the contracting state of which the person claims to be a resident. … [T]his preference for leaving the meaning of residence to domestic law is totally consistent with the scheme of the Treaty. … It is worth noting that the words “sufficient substantive economic connections” are conspicuous by their absence in the text of both arts. 1 and 4. ...

Custeau, 2020 QCCA 1496-- summary under Subsection 248(10) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(10) s. 248(10) “in contemplation of” test appropriately applied only on a forward-looking basis where the historical transaction was purely commercial When a family small business corporation (the “Corporation”) was in financial difficulty, a Quebec regional development fund and affiliated fund (the “Funds”) agreed (with an objective of saving jobs in the region) to inject equity capital in the Corporation on terms largely dictated by them – which entailed the funds investing (in 1997 and 1998) in the common shares of the Corporation (or in shares that were converted into the common shares of the Corporation), so that the paid-up capital of the taxpayers’ shares was boosted from a nominal amount to $1.45 million due to PUC averaging. ... The excerpt from Trustco shows that this may be an alternative exercise depending on the circumstances of the case. … Copthorne … approved both approaches because each situation is an individual case. ...

., 62 DTC 1338, [1962] CTC 538 (Ex Ct)-- summary under Paragraph 212(1)(d) Summary Under Tax Topics- Income Tax Act- Section 212- Subsection 212(1)- Paragraph 212(1)(d) Dumoulin J. stated (p. 1341): "I incline to believe that a lump-sum payment for rights irrevocably ceded, tantamount to an assignment in perpetuity... can hardly be reconciled with the customarily accepted notion attaching to 'rent or royalties', id est: limit of time, retention of a ' jus in re ' by the lessor, and periodical rentals by the lessee, either for fixed sums or an apportionment of receipts. ...

Lehigh Cement Limited, 2014 DTC 5058 [at at 6849], 2014 FCA 103, aff'g 2013 DTC 1139 [at 740], 2013 TCC 176-- summary under Certainty Summary Under Tax Topics- Statutory Interpretation- Certainty loath to interpret a provision to give the Minister a broad discretion as to whether tax was owing In rejecting the Minister’s position that s. 95(6)(b) had a broader scope than addressing situations where Canadian taxpayers manipulate share ownership in foreign corporations to achieve more favourable tax consequences under the foreign affiliate rules, Stratas JA stated (at para. 67): Absent clear wording, I would be loath to interpret paragraph 95(6)(b) in a way that gives the Minister such a broad and ill-defined discretion – a standardless sweep – as to whether or not a tax is owing, limited only by her view of unacceptability. ...

Before reversing the decision below that the masters were Class 8(j) tangible capital property, and agreeing with the ARQ that they instead were eligible capital property (now Class 14.1) property, Schrager JA referenced s. 18 of the Copyright Act, which provided that “the maker of a sound recording has a copyright in the sound recording, consisting of the sole right to … [inter alia] reproduce it in any material form,” and then stated (at para. 31): There are intangible rights … as described in section 18 … which were purchased in association with the physical tapes. ... The value is found in what is recorded on the plastic or cellulose and what Respondent can do with it – i.e. make and sell good quality copies …. ...