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In confirming that there was a taxable benefit, Laskin JA, stated (at paras 41, 42, 47 and 48): It is clear from … Savage that the fact that an employer has a business purpose in conferring something of economic value on its employees does not necessarily take it outside paragraph 6(1)(a). … The “personal” nature of commuting costs is well-established in the case law. … Mr. Smith’s commuting costs originated in his personal decision as to where to live …. … [A]n important factor in cases concerning employee parking is whether the employee uses a vehicle in the course of his or her employment duties. … In this case, Mr. ... Smith’s personal choices and not bound up in his employment duties or in the nature of his work as a flight attendant. … [Consistently with Schroter, it] was “an ordinary, every day expense.” … ...

Canada, 2024 FCA 83-- summary under Subsection 152(1) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(1) CRA must assess “in accordance with the facts and the law” Before noting that a potential reassessment to reduce a cost-of-goods-sold deduction appeared at first glance “not be defensible on the facts and the law” (para. 34), Webb JA stated: The principle that the Minister must assess in accordance with the facts and the law was confirmed … in … Collins Family Trust …. ...

Second … [t]he case law establishes that the zero-rated element must be the principal element in the single supply if the supply is to be zero-rated. … … [B]oth common sense and the expert evidence establish that the reason for administration of dental anesthetics- including those containing epinephrine- is pain control …. ...

In affirming the finding below that the first four years (which were beyond the normal reassessment period) were validly reassessed, Webb JA stated (at paras 38, 40): … Simply stating that he transferred unspecified substantial amounts to M.D. ... Deyab was repaying amounts that were payable to him when he withdrew the amounts in issue. … … [W]hile the Tax Court Judge should have first acknowledged that the onus was on the Minister to establish the facts that would justify the reassessments issued for the statute-barred years, there was sufficient evidence …to conclude that the Minister had satisfied this onus. ... Consulting, which … were not, on a balance of probabilities, repayments of amounts due to him. ...

In the course of reversing the finding below that Emergis could not deduct such tax pursuant to s. 20(12) because such tax could (in accordance with the exception at the end of s. 20(12)) “reasonably be regarded as having been paid by a corporation [Emergis] in respect of income from a share … of a foreign affiliate [the LLC],” Webb JA and Goyette JA stated (at paras. 32, 35-36): … Envision Credit Union … noted that when the ITA considers the assets held by a corporation to be the assets held by the shareholders, it does so explicitly …. … The income from the shares of LLC was paid to NSULC. ...

In this regard, he stated (at paras. 49, 53): While the permissive word “peut” (“may”) and the imperative word “shall” seem irreconcilable …, there is no discrepancy in this case. Both versions of subsection 118.1(11) compel the Minister to assess or reassess in order to give effect to a certificate or a court decision confirming or varying the certified fair market value. … [T]he use of the word “peut” in the French version illustrates how “an official who is permitted to do a thing may, in addition, be obliged to do it” (Ruth Sullivan, Sullivan on the Construction of Statutes …). … Although the English text does not use the word “may” to denote the fact that the Minister is allowed to assess out of time, the statutory permission is equally present because the obligation to assess out of time necessarily brings with it the right to do so. So read, both texts require the Minister to abide by a fair market value certificate or the final court decision confirming it or varying it, and for that purpose, allow the Minister to assess out of time. … Words and Phrases may ...

The Tax Court held that the taxpayer was not entitled to the CCTB during those years, but referred the matter back to the Minister so that “taxpayer relief in the form of a waiver of any applicable interest and penalties under the Act and also a remission of taxes pursuant to the Financial Administration Act ” may be “seriously consider[ed].” In striking this referral part of the judgment, De Montigny JA stated (at paras 32, 33 and 36): … It is only when the Tax Court allows an appeal that it can refer the assessment back to the Minister for reconsideration and reassessment. Nor is it for the Tax Court to interfere with the discretion of the Minister, if only by suggesting that the Minister “may” seriously consider taxpayer relief in the form of a waiver of any applicable interest and penalty under the Act, and a remission of taxes pursuant to the Financial Administration Act …. … While he was entitled to express his views about the impact of the CRA’s error and the fact that relief should be considered in his reasons, he should have limited himself, in the judgment, to dismissing the appeal. … ...

After having noted (at para. 10) that ‘fundamental characteristics of religion include that the followers have a faith in a higher power such as God, entity, or Supreme Being; that followers worship this higher power; and that the religion consists of a particular and comprehensive system of faith and worship,” Rivoalen JA found that the Minister’s denial of the appellant’s registration as a charity did not violate its rights under the Charter, stating (at paras. 15 and 16): Section 27 of the Charter is not a substantive provision that can be violated and is “relevant only as an aid to interpretation” …. The respondent, however, concedes that the state’s duty of religious neutrality under section 2(a) of the Charter relates to section 27, in part “with a view to promoting and enhancing diversity” …. … [S]ection 2 of the Charter protects the rights of the appellant’s members to practise their beliefs in Atheism and the Minister cannot interfere with the practice of these beliefs …. ... The appellant can continue to carry out its purpose and its activities without charitable registration …. ...

This is particularly egregious considering that the 2009 claim had been accepted on the basis of the same information given by Honey Fashions (although admittedly on the basis of the pre-QAR policies and before CBSA issued the D8-11-7 Memorandum). … [T]he CBSA should have provided an explanation to Honey Fashions with respect to its departure from past practice. … …[T]he decisions of the CBSA were not reasonable…. ... Accordingly, on the basis of … Vavilov, it was open to the Federal Court to hone in on the fact that the CBSA official made no reference to his earlier decision or to the longstanding departmental practice of accepting name change requests without certain supporting documentation. I therefore agree … that the CBSA’s decisions lack justification, transparency and intelligibility. … … A decision maker cannot deviate from earlier decisions or from a longstanding past practice, especially when it is too late for those affected by these decisions to adjust their behaviour accordingly, without providing a reasonable explanation for that departure. ...

. … … When the true character of the relief sought in this case is considered, the request for payment of the refund is an attempt to short-circuit the recourse mechanisms established by Parliament. ...