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4 April 2018- 11:40pm Ahlul-Bayt Centre – Federal Court of Appeal refuses to grant an injunction deferring revocation of charitable registration Email this Content CRA indicated to an Ottawa Islamic school (the “Centre”) that it would revoke the Centre’s charitable registration after 30 days by publishing a notice of intention to revoke (based on serious non-compliance). ... He stated: The evidence that significant numbers of parents would withdraw their children from the school within one or two months is … neither clear nor compelling. … While the Centre asserts that “[t]he loss of tuition revenue and the reduction of the donor base for School related fundraising will make [the Centre] financially incapable of operating the School, leading to its closure,” it has not …provided its current budget or other supporting financial information. … Its financial statements for 2016 also show an excess of revenues over expenditures of $307,242. … Neal Armstrong. ...

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 …. ... Unidisc Musique Inc., 2021 QCCA 393 under Class 14.1, s. 152(8) and General Concepts – Onus. ...

10 January 2017- 11:47pm Igloo Vikski – Supreme Court of Canada finds that an “includes” definition could reasonably be viewed as being limited by the listed items Email this Content A decision of the Supreme Court dealt with characterizing the precise nature of the hierarchy of Rule 1 of the General Rules for the Interpretation of the Harmonized System (scheduled to the Customs Tariff Act) over Rule 2(b). ... In her dissenting reasons, Côté J pointed out that the approach of the CITT – that resort can only be made to Rule 2(b) if the goods in question (here, goalie gloves) could first be considered to be described in more than one heading – did not work because (for reasons relating the World Harmonized System Explanatory Notes) they fell within neither mooted heading (gloves, mittens or mitts – or other articles of plastics) – whereas this problem did not arise if the two Rules were applied in a somewhat more integrated manner. ... Igloo Vikski Inc., 2016 SCC 38 under Customs Tariff Act- General Rules for the Interpretation of the Harmonized System – Rule 2(b), and Statutory Interpretation – Interpretation/Definition Provisions. ...

9 May 2018- 11:12pm Barr – Tax Court of Canada finds that broker fees paid to locate purchasers of a private company were HST-taxable Email this Content The sole individual shareholder retained two brokers for the sale of his company or its assets. ... They did not undertake to find a purchaser for the shares as contrasted to the assets – and, in fact, when they found the ultimate purchaser, that purchaser initially made an offer for the assets (at which point the brokers dropped out of the picture) and, only later, was a share sale negotiated. ... The Queen, 2018 TCC 86 under ETA s. 123(1) – financial service – para. ...

20 January 2015- 11:03am Kennedy – English Chancery Division finds that there can be a partial rescission of a trust appointment on the grounds of equitable mistake Email this Content An English family trust would not have included a distribution of shares to the trust settlor (Mr Kennedy) in an "appointment" of trust property in favour of various beneficiaries, if the trust’s advisor had been aware that losses of the trust already had been used up. ... Summary of Kennedy & Ors v. Kennedy & Ors, [2015] BTC 2, [2014] EWHC 4129 under Rectification and Rescission. ...

19 June 2022- 11:12pm Triskelion – Tax Court of Canada leaves open the argument that days cannot be counted twice under the 183-day test for a services PE under the Canada-US Treaty Email this Content A U.S. ... Tax Treaty, which referenced a test that “the services are provided in [Canada] for an aggregate of 183 days or more in any twelve-month period with respect to the [Canadian project]” – so that there was a services PE based on the taxpayer’s Canadian services provided during the 12-month period ending in March 2016. ... The Queen, 2022 TCC 63 under Treaties – Income Tax Conventions – Art. 5. ...