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Jet2.com – Court of Appeal of England and Wales applies dominant purpose test to determining whether privilege applies to emails sent to both lawyers and executives Email this Content Is an email protected by legal advice privilege (“LAP”) if it is sent by an executive to multiple recipients, including an in-house lawyer but most of whom are fellow executives? Hickinbottom LJ stated: In respect of a single, multi-addressee email sent simultaneously to various individuals for their advice/comments, including a lawyer for his input, the purpose(s) of the communication need to be identified. … If the dominant purpose of the communication is … to settle the instructions to the lawyer then … that communication will be covered by LAP. ... (on the Application of) [2020] EWCA Civ 35 under s. 232(1) – solicitor-client privilege. ...

21 January 2014- 10:39am Eclipse Film – Explanatory Notes can be more valuable than white papers Email this Content In reviewing Explanatory Notes which indicated that the provision under consideration was not intended to change the law, the UK Upper Tribunal quoted approvingly obiter comments in the House of Lords to the effect that Explanatory Notes may be more valuable than "pre-parliamentary aids" such as white papers, as they have a closer connection to the actual legislation. ... Summaries of Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners, [2014] BTC 503, [2013] UKUT 0639 (TCC) under Statutory Interpretation – Hansard, etc. and s. 248(1) – business. ...

. – Quebec Court of Appeal confirms that a cross-border repo was not an abuse of the s. 17 rule Email this Content The taxpayer (“KQI”), a Canadian operating subsidiary in the Kone multinational group, used group funds advanced to it by a group company (Kone Canada), in part as an interest-bearing loan, to purchase, for a cash purchase price of $394 million, cumulative preferred shares of a US affiliate (Kone USA) from the non-resident affiliated company (Kone BV) to which such shares had recently been issued as a stock dividend. ... After rejecting the sham argument, the Court also rejected the application of the Quebec GAAR, stating: One cannot ignore the fact that financing transactions that are not loans will not generate interest but may provide for other forms of return. … A repo with a reasonable return in the form of dividends does not defeat the OSP [object, spirit and purpose] of Section 127.6. … KQI is taking advantage of … a mismatch between the tax treatment of its income (the dividends from Kone US are not taxable because they are paid out of its exempt surplus) and its expense (the interest in pays to Kone Canada is deductible). … However, the mismatch arises from the Taxation Act and the policies underlying it …. ...

28 April 2019- 10:52pm Rochefort – Court of Quebec finds that a quick flip of a development property occurred on capital account Email this Content The taxpayer entered into an agreement to purchase a restaurant building and related land in Montreal with a view to tearing down the building and erecting a mixed-use rental project (comprising 44 residential and 6 retail units) – and then, three months later, accepted an offer from the construction company “Groupe Legacé”) which she had asked to bid on doing the construction work, to purchase the property for approximately twice her purchase price. ... Agence du revenu du Québec, 500-80-031868-152, 18 April 2019 (Court of Quebec) under s. 9 – capital gain v. profit – real estate. ...

24 November 2019- 11:55pm Cristofaro – Court of Quebec finds that a resale of a house by a renovator within one year gave rise to a capital gain Email this Content One of the taxpayers and a friend purchased a Montreal house for $1,050,000 with the intention of renovating it and renting it out. ... Stephan changed after the purchase, this is attributable to the skyrocketing renovation costs and the difficulty in finding a tenant, and not because they were motivated by realizing a profit through a quick flip. … The evidence does not establish that in the minds of Jaysen Cristofaro and Mr. ... Agence du revenu du Québec, 2019 QCCQ 6242 under s. 9 – capital gain v. profit – real estate. ...

24 May 2016- 1:27am Air Canada – Quebec Court of Appeal finds that ARQ is obligated to send a copy of its notices of further reassessment to the lawyer who was its contact on a tax dispute Email this Content The lawyer acting for Air Canada in a tax dispute with ARQ was copied on a letter to Air Canada indicating that ARQ would be reassessing in a smaller amount than the original reassessment under dispute. ... The Quebec Court of Appeal found that, in light of considerations of procedural fairness, the Quebec equivalent of ITA s. 165(3) should be read as if it contained the additional bolded words noted below: [T]he Minister shall … reconsider the assessment and … make a reassessment, and send the Minister's decision to the person by mail and to its designated representative, if any. ...