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The Queen, 2016 TCC 73 (Informal Procedure)-- summary under Subsection 152(1.6) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(1.6) receipt of notice of redetermination of loss by limited partner not relevant After finding that the presumption in s. 244(20), that notice to the general partner of an LP is notice to all the partners, is conclusive rather than rebuttable, so that a limited partner would not have succeeded even were she able to establish that she had not received notices of determination and redetermination of loss which had been received by the GP, Lafleur J went on to find that even if the s. 244(2) presumption were rebuttable, “the language of subsection 152(1.6) of the Act is clear – whether one or more limited partners have received the notice of determination or not is not relevant for the validity of a notice of determination issued in accordance with subsection 152(1.4) of the Act.” ...

Leonati, [1996] 3 S.C.R. 458 … at paragraph 51). ...

Hesler CJQ found that their obligations to collect and remit taxes on their fuel sales did not violate the ancestral right to trade freely and openly as protected by s. 35(1) of the Constitution Act, 1982, stating (at para 42): There must… be a reasonable degree of continuity between the ancestral practice being invoked and the modern right being asserted… [T]he practice of trading objects to which the spiritual power symbolic of Orenda attached cannot be the basis of the modern right … to trade freely without hindrance. ...

The Petitioner was … present in India… for 41 days during 2008-09 for rendering the contract of service to IOCL. ...

The information laid before the issuing judge had not addressed any absence of an alternative solution – and Hilton JCA also chided the ARQ for failure to disclose the “material fact” that the law firm in question was acting for the client in the tax dispute with the ARQ. ...

. … The amendment limits the amount by which the amalgamated company may bump the cost of any qualifying partnership interest held by the subsidiary. ...

. … As a result of subsection 204.3(2), the limitation periods in subsection 152(3.1) apply to Part X.1, with modification. ...

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. … Although Mr. RF works in the construction industry, this does not deprive him of the right to acquire and sell his principal residence if circumstances make it unavoidable or desirable, even if the transactions occur over a relatively short period of time. ...

Canada, 2016 FCA 304-- summary under Investment Contract Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(11)- Investment Contract pointless to determine whether an instrument is debt for purposes of whole Act The Federal Court of Appeal dismissed the Barejo appeal – but on the grounds that the Rule 58 question posed to the Tax Court was whether the “notes” in question were debts for purposes of the Act rather than for purposes of s. 94.1 thereof. ...