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. … 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. ...

In finding that the appellant had continued to be a “registrant,” so that ss. 171(3)(b) and 200(2) did not apply, Favreau J referenced s. 141.1(3) and stated (at paras 57- 60, TaxInterpretations translation): The sale of equipment following the cessation of normal daily activities is … part of what the ETA terms "commercial activity". ...

. … It is in the vineyard where most of the employees are hired, where most of the equipment is required and used, where the labour expenses are the highest, and where the majority of the acreage is used. ...

Miller J found that the quoted definition of " freight transportation service" required that the property be carried by some mode of transport such as a vehicle, ship or rail car and that merely driving a car did not qualify as transporting it, stating (at para. 29) that: [T]he vehicle cannot be both the personal property and the means of carrying it at the same time. ...

. … [T]he words “with all due dispatch”, as set out in section 152(1)…, have no bearing on this analysis. ...

Accordingly, in dealing with the ETA equivalent (s. 325(1)) of ITA s.160, she found that ½ of the amounts drawn down under the line of credit to fund the husband's company constituted an advance by the wife of money borrowed by her, so that ETA s. 325 did not apply when her husband later transferred real estate to her to pay down that advance. ...

The Queen, 2017 TCC 164-- summary under Subsection 169(1) Summary Under Tax Topics- Excise Tax Act- Section 169- Subsection 169(1) criminal defence fees incurred to protect reputation rather than re suspended business Operations at an individual’s swimming school were suspended as a result of charges brought against him respecting alleged misconduct with a 15-year old female instructor – and he incurred significant fees in obtaining an acquittal. ...

However, the taxpayer’ claim still failed on the ground that “no statutory language used in or in connection with subsection 118(1) indicates that the deductions may be prorated for a taxation year” (para. 26) – and here, the support obligation had been agreed to be terminated only partway through the year. ...

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