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The Queen, 74 DTC 6540, [1974] CTC 681 (FCA)-- summary under Interpretation/Definition Provisions Summary Under Tax Topics- Statutory Interpretation- Interpretation/Definition Provisions tags captured a broader range of operations than those specifically referenced In finding that the reference in the definition of “farming” to "maintaining" of horses for racing included an operation where the care and training of the horses was contracted out to independent contractors, Jackett CJ stated (at p. 6541): [T]he words “maintaining of horses for racing” were intended to apply not only to what is commonly thought of as the operation of a racing stable but also to the less pretentious business operations consisting of racing horses in circumstances where the businessman does not have his own stable and pasture premises and staff of “boys” and trainers …. This would seem to follow from the context of the definition where expressions such as ‘“tillage of the soil”, “raising of poultry” and ‘the keeping of bees” are obviously used, in each case, to refer to the whole gamut of operations constituting the particular class of business succinctly described by the words commonly used to describe it. … What was being done throughout the definition of “farming” was the adoption of short “tags” to indicate different types of operations. ...

In filing his returns for those years he deducted significant amounts for moving expenses, and received refunds for each year – but was later reassessed so that he was required to repay the refunds. ... Thurlow CJ stated at the conclusion of his reasons: As there was no statutory provision imposing an obligation to pay interest for the use of the refunds until the errors were corrected by reassessments, the taxpayer…was not liable for such interest …. ...

. … In other words, any action taken to obtain a tax benefit would be an avoidance transaction and there would never be an occasion to determine the primary purpose of a transaction. … The words of the Act require consideration of a transaction in its entirety and it is not open to the Crown artificially to split off various aspects of it in order to create an avoidance transaction. ...

. … [A]ll that is required is that the institution be empowered to grant degrees by a relevant authority such as the province of British Columbia. … ...

. … In this case, the only possible conclusion is that the monies received by the respondent are success fees for driving and training services it provided to owners, not "prizes" within the meaning of subsection 188(2)…. In support of this conclusion, he referenced Rule 18.11 of the Rules of Standardbred Racing enacted under the Racing Commission Act 2000 (Ontario), and stated (at para. 24): [T]he Rule confirms that "drivers' and/or trainers' fees " [my emphasis] are deducted from the owners' purse money. ...

.… … The appellant is neither a lawyer nor a notary. Therefore, in this case, section 231.7 still authorized the Federal Court to make the order it did. Respecting the further submission that the order “indirectly ordered the appellant’s law firm to disclose material, contrary to the Supreme Court’s two decisions” he stated (para. 9): … The Federal Court’s order is directed only against the appellant…. ...

VI, s. 22, which exempted “A supply of a service, made by a municipality … of... installing, repairing, maintaining or interrupting the operation of a water distribution, sewerage or drainage system,” Pelletier JA first noted (at para. 39) that “no matter how one reads the sentence, it is ungrammatical and ambiguous,” but then stated (at paras. 41, 44-45): It is clear from the French version that the service supplied by the municipality is that of installing, repairing or maintaining a water distribution network or a sewer or drainage system, or interrupting the operation of such a network or system. ... The primary sense of the verb [“entrenir”] is sufficiently broad to include and, in my view, does include, the operation of a thing or a system. … As for the meaning of the verbs “to maintain” and “entretenir”, there is an overlap between the two versions, with the French verb emphasizing a meaning which is present in English, though not as the primary meaning. ...

. … It follows that the assignment of these leasehold interests is a taxable supply to the purchasers, as Polygon is not deemed to self-supply in accordance with the provisions of paragraph 191(1)(b) of the Act, and the assignment of a lease is not an exempt supply under section 5.1 of Part I of Schedule V …. ...

De Montigny JA stated (at para. 8): … While I accept that, generally speaking, the CRA’s treatment of other taxpayers is irrelevant when assessing whether to grant discretionary relief to a given individual, the Judge could reasonably infer … that the CRA’s decision not to recommend remission was premised, at least in part, on the respondent not being in similar circumstances as the SDL employees. ...

. … Deeming provisions create legal fictions. They assume things to exist even when they do not in reality—like, for example, the supply of a home that is not yet constructed. … Other elements found in the text, context and purpose of the statute support the interpretation that supply means the signing of an agreement of purchase and sale and not a transfer of beneficial ownership. ...