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" Similarly, Lord Millet stated (at 418 WLR): Once the taxpayer has identified the payment the question to be asked is: did he obtain anything- anything at all – used or to be used for the purposes of his business in return for that payment? ...

., that it was not one or the other of those things, cannot be” – as was the case here as the taxpayer’s debenture purchase had effectively been admitted not to be an investment. ...

. … At the end of the day, however, it falls to Parliament to enact the law, the courts to interpret the law and the CRA to enforce the law…. ...

. … CRA…responded to Devon in relation to the merits of its submissions with respect to paragraphs 20(1)(b) and 20(1)(e)… and…in the notices of confirmation, stated that the basis of the objection included the argument that the predecessors of Devon should be entitled to a deduction under paragraph 20(1)(b)…. ...

. … the Notes themselves are expressly to be governed by and interpreted and enforced in accordance with the laws of England…. ...

In finding that the deferral was not available, Feldman J.A. stated (at para. 16): The deeming provision in subsection 1(3) of the Securities Act states how "control" is defined for the purposes of the LTTA – on the basis of majority voting rights. ...

., 2011 FC 224 …aff’d 2011 FCA 306 ….” ...

Canada, 2016 DTC 5006 [at 6525], 2015 FCA 288-- summary under Section 82 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Tax Court of Canada Rules (General Procedure)- Section 82 inconsistent assessments of related taxpayers A Barbados corporation reported substantial profits from the sale of a herbicide to Canadian farmers, and deducted amounts paid to a non-arm’s length Canadian corporation (AgraCity – which was the taxpayer in the case) as service fees. ...

Richards’ guarantee – and as not resulting in any interest in the condo also being supplied by the builder to Ms. ...

Kundahar J, speaking for a panel of two, found that Columbia did not have a permanent establishment, stating (at para. 14): If the petitioner has to purchase goods for the purpose of export, an obligation is cast…to see that the goods…[are] acceptable to the customer outside India…Otherwise, the goods…may not find a customer outside India…[A]ll those acts are necessary to be performed …before export of goods…That liaison office is established only for the purpose of carrying on business of purchasing goods for the purpose of export and all that activity also falls within the meaning of the words “collecting information “ for the enterprise. ...