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Before determining to award pre-offer costs of 35% of BMO’s actual costs of $684,471, Graham J stated (at paras 4, 6 and 7 and 8): The general wording of subsection 147(3.1) … indicates that a party receiving substantial indemnity costs following a settlement offer is entitled to party and party costs to the date of service of the settlement offer. … … Awarding substantial indemnity costs provides an incentive to settle early…. Subsection 147(3.3) ensures that offers are made early by requiring that … an offer must be made at least 90 days before the hearing and must not expire earlier than 30 days before the hearing. ...

In July 2013, the husband transferred his ½ co-ownership interest (the “Interest”), in a real estate property that they co-owned, to her for no stated consideration. ... In the course of finding (at para. 42) that half of the Transfers constituted loans made by the taxpayer to her husband and the Company and (at para. 58) that the transfer of the Interest to her was in repayment of part of such loans, Lafleur J stated (at paras 52): … [W]hile … toward the banks, each of Mr. and Mrs. ... Nelson, as “a co-debtor, while liable to the creditor for the full amount, is only liable as among the co-debtors for his or her share” (Lafrentz v M & L Leasing, 2000 ABQB 714 … at para 32 …. ...

This general principle was identified … in … Simard-Beaudry … as …: …[T]he taxpayer’s liability results from the Act and not from the assessment. ...

. … … Mr. White did not defeat or in any way hinder the Minister’s efforts to collect any tax he owed by placing his remuneration in the Joint Bank Account. The Minister could have taken collection action with respect to funds in the Joint Bank Account. … Once the funds were placed in the Joint Bank Account, the Appellant had the ability to effect a transfer; however, such transfer did not occur until the Appellant removed the funds from the account. ...

. … … [S]ection 16 of Part III refers to instructing individuals in courses “other than courses in sports, games, hobbies or other recreational pursuits that are designed to be taken primarily for recreational purposes ”. ... Regarding the exemption in s. 3, she stated (at para. 47): If the school day hockey program offered by Victus Academy to its academic students is a separate supply …it is a supply of services (on-ice training and off-ice conditioning) made by Victus Academy, a school authority, primarily to its (academic) elementary or secondary students during the course of extra-curricular activities …. ...

The appellant declined the offer …. … I am not satisfied that the CRA acted in bad faith, misled the Appellant, trapped or abused procedures that were unjustified in the circumstances. … The concept of estoppel is a common law concept that has no equivalent in Quebec civil law. ...

Furthermore, … without having made an oppression claim, Mr. Abenaim would never have received an amount of [confidential]. … … Schwartz indicates that, where it is established that a payment has a dual aspect, the bar for determining its allocation is not that high. … In this case, I am of the view that the best approach in determining the breakdown of the amount received by Mr. Abenaim is to refer to the civil action. … The [confidential] amount is well in excess of the amounts accorded by the courts in Quebec…. ... Abenaim. … According to the judicial guidelines, compensation in lieu of notice in this case would be $390,000. ...

Colitto’s liability arose pursuant to section 227.1 of the Act in his 2011 taxation year and was not in respect of his 2008 taxation year. … Subsection 227.1(2) of the Act provides that a “director is not liable under subsection (1), unless” the preconditions set out in subsection 227.1(2) have been satisfied. … Furthermore, contextually, when comparing the language of subsection 227.1(2) and 227.1(4) of the Act, the interpretation that subsection 227.1(2) is a timing provision is confirmed. ... In my view, to be able to trace a corporation’s liability to its director under section 227.1 and then ultimately to the director’s spouse under section 160 is an extraordinary remedy, and one that should only be applied if expressly permitted by law. … I will not follow … Pliskow, Sheck, White No.1 and Filippazzo [finding that the s. 227.1 liability arises at the time of the failure of the corporation to remit rather than when the subsequent collection steps to collect that corporate liability have failed]. It is not apparent that these cases engaged in a textual, contextual and purposive interpretation of how sections 160 and 227.1 of the Act should interact with each other. … … The mere fact that Precision’s failure occurred within the 2008 calendar year which coincides with Mr. ...

In dismissing the appeal, he stated (at paras 72 and 73): …The Appellant’s apportionment between exempt and zero-rated was done on a global basis. … [S]ection 2 is a very unique section under which an apportionment happens within a given supply on an object-by-object basis. ... I would have found the fact that the vehicles were all insured using the standard insurance terms for Ontario vehicles to be a relevant factor. … … I would have considered …relevant … the jurisdiction in which the owners of the fleets were based; the location where regular maintenance on the vehicles was conducted; the jurisdiction in which the drivers were licensed; and the location where the vehicles were kept when not in use. I may also have considered the reason why the vehicles left Canada. … Words and Phrases risks ordinarily situated ...

After stating (at para. 44) that “subsection 256(5.1)… makes it clear that control in fact is based on the ability to exercise direct or indirect influence” and that “ McGillivray confirms that the influence must be exercisable, directly or indirectly, against the voting shareholders of the corporation,” Hogan J went on to find that Mr Silva had de facto control of the taxpayer, stating (at paras 49, 50, 56 and 61): It was entirely dependent on the cash flow provided to it by Seawind Corp. under the Development Agreement to fund the Certification Expenses. ... Silva, who controlled both parties when the agreement was entered into. … … [I]t is hard to conceive that the Canadian Resident Shareholders would have exercised their voting rights independently of Mr. ... The fact that the Canadian Resident Shareholders were either employees of the Appellant or entities wholly owned by employees of the Appellant reinforces this conclusion. … [I]t is not hard for me to imagine that Mr. ...