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Before allowing the taxpayer’s motion to strike the quoted statement from the Reply pursuant to Rules 53(1)(a) and (c), Lafleur J found that the quoted phrase referenced the jurisprudential test of “central management and control,” and further noted (at para. 18) that the “location of the ‘central management and control’ of a corporation … is actually the legal test that must be applied to determine the residency of a corporation.” In explaining the decision to strike under Rules 53(1)(a) (“delay … fair hearing”) and (c) (“abuse of … process”) she stated (at para. 37): [B]ecause the Appellant will have to speculate as to the facts underlying the conclusion of mixed fact and law of the Minister that the “controlling mind and management” of Lowfroc was in Canada, and because the Appellant therefore cannot be properly prepared for and proceed with discoveries, this will prejudice or delay the fair prosecution of the appeal and constitutes an abuse of the Court’s process. ...

Lafleur J found that the quoted phrase referenced the jurisprudential test of “central management and control,” and further noted (at para. 18) that the “location of the ‘central management and control’ of a corporation … is actually the legal test that must be applied to determine the residency of a corporation.” In explaining the decision to strike under Rules 53(1)(a) (“delay … fair hearing”) and (c) (“abuse of … process”), she stated (at para. 37): [B]ecause the Appellant will have to speculate as to the facts underlying the conclusion of mixed fact and law of the Minister that the “controlling mind and management” of Lowfroc was in Canada, and because the Appellant therefore cannot be properly prepared for and proceed with discoveries, this will prejudice or delay the fair prosecution of the appeal and constitutes an abuse of the Court’s process. ...

However, I find that the grounds for the motion … came to the forefront after the GAAR Committee documents were disclosed such that it cannot be said that more than a reasonable amount of time has passed after the Appellant knew of the irregularities in the Further Amended Reply as provided by paragraph 8(a) of the Rules. ... Bowman … in Imperial Oil …at para 20 … stated that allegations that the appeals are frivolous, vexatious and an abuse of process is hardly an attack on an irregularity. ...

Respecting the scope of s. 6, Noël C.J. further noted (at para. 12): [S]ection 6 does effectively amend the statutory time periods in federal legislation for starting proceedings in this Court: see, for example, subsection 27(2) of the Federal Courts Act … (the time limit for bringing appeals) and sections 18.1(2) and 28 [thereof] … (the time limit for bringing an application for judicial review). … Thus, if a party had thirty days to appeal a judgment of the Federal Court to this Court and twenty days had elapsed by March 13, 2020, the deadline for appealing the judgment would be September 23, 2020. ... For example, orders requiring a proceeding to be prosecuted urgently on shortened time limits to further the public interest and to avert some harm or prejudice would be invalidated with retroactive effect. … The Federal Courts Rules are not made “under an act of parliament” in the usual way in which this term is understood. … Beyond this, construing section 6 as allowing Parliament to unilaterally interfere with the management and governance of ongoing proceedings would invade a core judicial function …. ...

Laskin JA found that VISA was supplying an exempted financial service and not an administrative service, stating (at para. 63): [C]onsistent with the Tax Court judge’s findings … Visa’s services “form an essential part of the ability for CIBC to offer credit card based services to their clients," … they "[give] CIBC customers the ability to purchase goods and services anywhere in the world without CIBC having to individually contact each merchant to set up payment arrangements with them," and that "[i]f CIBC was forced to create such a payment network on its own, even if technically feasible, this network would invariably be much less widely accepted than the one offered by Visa." … I would add that Visa’s services relieve CIBC and other issuers of the need to investigate and analyze the risk profile and solvency of the merchants that accept credit cards in payment for goods and services. To describe the benefit that CIBC obtained from Visa’s services … as "quintessentially administrative," does not … adequately recognize the reality of the benefit that CIBC derived. ...

In this regard, he stated (at paras. 47-49): Subsection 104(2) … deems a trust to be an individual in respect of the trust property …. Thus, a tax debt owed by a trust is a debt of the trust itself … [and] is not a personal debt of the trustee. ...

Canada, 2020 FCA 47-- summary under Redundancy/reading in words Summary Under Tax Topics- Statutory Interpretation- Redundancy/reading in words presumption that Parliament was not speaking in vain The proposition that a note could not be a debt obligation because the amount to be paid was linked to the value of a portfolio would effectively mean that Parliament has spoken in vain in providing for a “debt […] that may reasonably be considered to derive its value […] from portfolio investments”. ...

Nearly every error a taxpayer might make in over-contributing to his or her RRSP (other than a simple arithmetical error) will be caused by a misunderstanding of the applicable limits – an error of law. … Similarly, the fact that the error might have been made by a third party advisor or as a result of erroneous advice given by such advisor does not automatically mean that the error cannot be reasonable. ... However, in going on to dismiss his appeal, she stated (at paras, 77-78): … Mr. ... Connolly does not appear to have made any inquiries … to confirm his contribution room. ...

Accordingly, MC and the Owners do have joint property interests in the aforesaid subject matter of the JVs. … (para. 27) "A right of mutual control or management of the enterprise" … MC (and each pertinent Owner) has a representative on each JV’s JVMC, and … decisions can only be made “by mutual agreement”…. MC has no say, other than a right to notice, as to any sale of any of the Properties … [but] [a]ny Property sales simply would be outside the purview of “the enterprise of each alleged JC”. ... …There was no guarantee of profit, and MC did have its share of expenses … to recoup. ...

. … There was no attempt to mislead or deceive others about the adopted structure, the participants involved or its purpose and objectives. …[A] Canadian entity could not be the seller of the US ClearOut to the Canadian farmers under the OUI program. … It was clearly NewAgco Barbados that purchased the ClearOut …[and] bore material risk in these transactions. … That two related parties would sit down at year end and ensure the service fee generated a reasonable profit above the service provider’s costs should not be surprising or of much concern. … The Services Agreement between AgraCity and NewAgco Barbados appears to be a valid contractual agreement setting out in very large measure what AgraCity was responsible for doing and what it in fact did, as well as how AgraCity was to be paid for performing those services. There is no requirement that such a contract or agreement be in writing. … [C]onfused books and records … are not, on their own, evidence of a sham unless their inaccuracies, inconsistencies and/or omissions can be shown to favor a particular, but clearly inaccurate, recording of the party’s rights, obligations, revenues etc. ...