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Preston, 2023 FCA 178-- summary under Onus Summary Under Tax Topics- General Concepts- Onus assumptions of mixed fact and law were not prejudicial to the taxpayer – and an FMV assumption instead is factual The Tax Court ordered that “assumptions of fact” pleaded by the Crown in its Reply should be struck out and moved to the reasons part of the Reply on the sole ground that they were in fact conclusions of mixed fact and law. ...

The Minister’s position was that LBL sold the tobacco products to such third-party customers who were not status Indians, with MacNaughton being compensated for her involvement in this scheme through volume rebates – so that such sales were not exempted under s. 87 of the Indian Act. ...

Unfortunately, s. 56(1)(u)(ii) deemed the ODSP payments to be the income of the higher-income spouse (herself) – so that on a literal reading of the combined effect of s. 122.62(5)(b) and s. 56(1)(u)(ii), her family income included not only her actual income but also the income attributed to her under s. 56(1)(u)(ii). ...

.”), during the taxation years at issue, suspended the operation of its golf course to backfill two artificial lakes in its driving range and to replace its clubhouse and garage – as well as to partially construct (but never complete) a mini golf course. ...

The only revenues of Galaxia were commissions calculated and collected as a percentage of the billings received by SM from the contracts generated by Galaxia – so that its revenues were highly variable (e.g., $179,991 in 2009 and $760,000 in 2010). ...

Her Majesty the Queen, [1991] 1 CTC 204-- summary under Inserting Words Summary Under Tax Topics- Statutory Interpretation- Inserting Words legislative text can be rectified “to achieve the clear … legislative intent in the face of obstacles created by very minor and patently obvious imperfections of language” In determining that it was inappropriate to effectively rectify an anomaly in the wording of ETA s. 27(1), which made it impossible to calculate the federal sales tax imposed on imported diesel fuel, unless it were interpreted as containing the words "or on the volume," which had been added by a subsequent amendment, McNair J. stated (at p. 212):... ...

In discussing the issue as to whether s. 18.5 of the Federal Courts Act precluded the judicial review application given the statutory appeal mechanism, Boivin JA adopted the finding in inter alia Best Buy (2021 FCA 161) that in such circumstances, “a complete bar to judicial review would be incompatible with the rule of law” and that both types of errors are reviewable: “errors of law are reviewable under the correctness standard via the statutory appeal mechanism in subsection 68(1) of the Customs Act, while errors of fact are reviewable under the reasonableness standard through an application for judicial review …” (para. 29). ...

In addition, there was “no evidence that the interests of the Mohawks of Kahnawà:ke have been taken seriously in the elaboration of the Excise Act, 2001 ” (para. 1605) so that the “the Crown did not discharge its duties to consult- and even less to accommodate” (para. 1622). ...

. …. And adjusting the quantum of a given penalty would be beyond the jurisdiction of this Court. ...

. … [T]he work done in 2009, 2010 and 2011 on the building was in the nature of repairs. ...