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. … An element of the investment strategy of the RCF IV and RCF V partnerships was for members of the RCF Management team to occupy positions on boards of the companies in which RCF invested to guide management and to contribute to an increase in the value of the investments which were intended to be sold at a profit. That function was performed by employees in the Perth office …. Respecting the statutory reference to income derived “directly or indirectly,” he stated (at para. 51): The Commissioner submitted that the phrase directs attention “not merely to the proximate origin of the income, but also to those acts or matters which constitute contributory causes to the generation of income”, however, the adverbial phrase quantifies the word “derived” in the section rather than the word “source”. ...

Pagone J went on to find that (based on Commissioner of Taxation v Lamesa Holdings BV (1997) 77 FCR 597) that “consists of” language, such as that quoted above “was intended to assimilate as realty only one tier of companies rather than numerous tiers,” so that “the alienation by the partners of RCF IV and RCF V of the shares in Talison Minerals would not come within the terms of Article 13 consistently with the reasoning in Lamesa ” (para. 83). ... XIII exclusion to dispositions of shares of companies “the value of whose assets is wholly or principally attributable, whether directly, or indirectly through one or more interposed companies or other entities, to … real property or interests”. ...

. … To the extent they were not available for a game, the players were required to so inform the Team. It was not the player who could secure his replacement …. It was the Team who chose the replacement.... ...

. … [T]he 21 September 2010 orders are inefficacious in all relevant respects. ... They purport to require Sandini in that non-existent capacity to do things (order 3). … The fact that Sandini did things in another capacity (as trustee of the KRUT Sandini transferred shares to Wavefront) does not mean that the orders were efficacious. ...

Zaffir in Quebec,” Lavigne JCQ stated (paras.50, 52): By way of illustration of the passiveness of the trustee, Alberta Ltd, in the management and effective control of the Haifa Trust … Mr. Patterson, who was the director of the trustee Alberta Ltd. for 10 years, never sent an invoice for his services or those of Alberta Ltd. … That Mr. ...

. … The percentage-of-completion method takes into account the work effected as it occurs. ... In other words, each actual payment by ST Productions to Hybride crystallized the applicable conversion so as to serve for purposes of the claimed tax credit …. ...

The audit also confirmed this, as all that which was reviewed on the audit was to the full satisfaction of the auditor, save for that one entry … [concerning] a small amount…. As for the adjusting entry, the Court does not see it as an extraordinary transaction, in terms either of nature or amount. … The entry accounted for around 2.4% of the total gross QST (before input tax refunds) generated annually on sales. ...

In other words, “the intention of the parties was never to assign the options on shares … but rather to transfer the sums to the foundations” (para. 68). ... In this regard, he agreed (at para. 72) with the submission of Des Groseillers that “Section VI constitutes a complete code which by itself contains an exhaustive treatment of the rules for computing income on the issuance of securities of an employer,” and after quoting TA s. 54 (the equivalent of ITA s. 7(3)(a)) stated (at para. 73): Thus … TA article 422 cannot be engaged in order to fill in the rules for computing income provided in Section VI. ...

Rochefort) wished to invest her ½ of the sales proceeds received by her and her significant other (Mr. ... The Court considers the argument- that if this expression [adventure or concern in the nature of trade] is interpreted literally and broadly as suggested by the ARQ, it would be very rarely that capital gains and the provisions of tax law bearing on capital gains would become quasi-inoperative, since any acquisition of a property, even respecting personal property, would entail an inherent risk – is not without foundation. ...

In finding that the taxpayer’s floral-arranging activity did not constitute “farming,” Gibbens JCQ noted the element of artistry in this activity, observed that although the flowers would still grow while being kept in the greenhouses, this was not the predominant element in a process that entailed the creation of something new, and stated (at para. 55, TaxInterpretations translation) that the activity: also entailed an aspect of processing, as the purchased plants … were subject to a series of standard procedures: they were arranged with each other and with other materials and placed in pots in a particular manner according to a precise model. The plants and other material underwent a change in form and appearance to become the final product – the arrangements sold to the customers. ...