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Before denying any relief (and before noting, at para. 23, that “it is now settled that legal professional privilege is a rule of substantive law and not merely a rule of evidence”), the unanimous Court stated (at paras. 12, 27): The plaintiffs' argument … rests upon an incorrect premise, namely that legal professional privilege is a legal right which is capable of being enforced, which is to say that it may found a cause of action. The privilege is only an immunity from the exercise of powers which would otherwise compel the disclosure of privileged communications …. ... In providing an immunity, the law's purpose was to enhance the administration of justice. … It is the policy of the law that the public interest in the administration of justice is sufficiently secured by the grant of an immunity from disclosure. ...

Under s. 38-385 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) (the “GST Act”), a supply of precious metal was “GST-free” if, relevantly, it was the “first supply of that precious metal after its refining by … the supplier”. ... The ordinary meaning of the word “refining” … and the statutory context suggest that the word “refining” in s 38-385 is referring to a process by which metal is brought to a finer state or form. ... But this does not require that the process be directed towards increasing the metallic fineness of the metal above the requisite standard of fineness (99.5% in the case of gold). … It is the nature of the processes, rather than their purpose, that is critical in determining whether they constitute “refining”. ...

The taxpayer noted that an inter vivos by virtue of s. 249(1) generally had a calendar taxation year, and argued that “year” in s. 94(1)(c)(i) referred to the 2001 calendar year, so that, by virtue of becoming a deemed resident trust under s. 94(1) on December 17. 2001, the taxpayer was deemed to have been resident in Canada for Part I purposes from the time of its formation in 2001 – hence, s. 128.1(4) had no application and the trust avoided capital gains tax on shares held by it with an accrued gain. In rejecting this submission and in finding that the trust realized gain on the shares pursuant to s. 128.1(4)(b), Gagnon J stated (at paras. 34, 40, 48 and 50, TaxInterpretations translation): [I]t cannot be ruled out that the taxation year to which paragraph 94(1)(a) refers is a year other than a calendar year because of an express provision to the contrary in the ITA, in this case paragraph 128.1(4)(a). … The Court is of the view that if Parliament had wished to exclude the application of subsection 128.1(4) pursuant to subsection 94(1), it would have done so. … [I]t can be deduced that the purpose of subsection 128.1(4) is to crystallize and tax gains realized by a taxpayer while in Canada and before departing for another jurisdiction. … Nor is there any indication that Parliament's objective was to allow trusts such as the Trust to leave Canada without incurring the special emigration tax triggered by subsection 128.1(4). ...

In the case of New Zealand, double taxation shall be avoided as follows: (a) … Chinese tax paid under the laws of the People’s Republic of China and consistently with this Agreement, whether directly or by deduction, in respect of income derived by a resident of New Zealand from sources in the People’s Republic of China (excluding, in the case of a dividend, tax paid in respect of the profits out of which the dividend is paid) shall be allowed as a credit against New Zealand tax payable in respect of that income; … 3. For the purposes of paragraph 2 (a), tax payable in the People’s Republic of China by a resident of New Zealand shall be deemed to include any amount which would have been payable as Chinese tax for any year but for an exemption from, or reduction of tax granted for that year or any part thereof under any of the following provisions of Chinese law …. ... Contrary to the Judge’s view, we are satisfied that art 23(2)(a) requires the tax to have been paid by a New Zealand resident on income derived by him or her in China, not by a third party CFC; that is the essential precondition to a credit in New Zealand. … In our judgment art 23(2)(a) relieves solely against juridical double taxation. ...

. … The evidence does not establish that in the minds of Jaysen Cristofaro and Mr. ... Cristofaro is not in the real estate trade by profession. … Dean and Jaysen’s occupations in the auto sales and leasing businesses are not related to real estate transactions. ... Jaysen and Dean’s motivation in signing this agreement was motivated by their desire to help their mother, and not because they were interested in realizing a profit. … ...

Prior to that decision, the appellant in that case had appealed the denial by the ARQ of the input tax refunds claimed by it for QST on those invoices under the equivalent provisions under the Quebec Sales Tax Act, to the Court of Quebec – and also stated that (at para. 25) “I am convinced that the appellant did not truly acquire the supplies for which it claimed ITCs in its net tax calculation.” ... C.U.P.E., Local 79, 2003 SCC 63, paras. 52-53 (extract from para. 53 quoted below): … There are many circumstances in which the bar against relitigation, either through the doctrine of res judicata or that of abuse of process, would create unfairness. … An inadequate incentive to defend, the discovery of new evidence in appropriate circumstances, or a tainted original process may all overcome the interest in maintaining the finality of the original decision …. ...

The applicable Directive exempted “the leasing or letting of immovable property”, but excluded from that exemption (in Item 1(d)) “the provision of accommodation … in the hotel sector or in sectors with a similar function.” ... Although it was thus unnecessary to consider the Item 1(d) exclusion, he nonetheless found that the Upper Tribunal should not have interfered with the finding of the First-Tier Tribunal that indicated that such exclusion applied, stating (at paras. 58-59): The fact that Membership gives "the flexibility to enjoy short stays of a stated maximum amount each year, in an environment similar to a hotel and with the services which can be expected in a hotel" … was surely something that the FTT could properly take into account in arriving at its assessment. … Miss Hall [for the HMRC] did not suggest that the CJEU has ever held that the grant of a right to short-term sleeping accommodation in an establishment similar to a hotel cannot fall within the exclusion from the land exemption … merely because the right is to last for an extended period. ...

Duval v Agence du revenu du Québec, 2023 QCCS 4739-- summary under Section 18.5 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Federal Courts Act- Section 18.5 the exclusive jurisdiction of the Court of Quebec to consider appeals of reassessments did not oust the Superior Court's judicial review jurisdiction In 2014, the ARQ assessed the 2010 taxation years of the taxpayers (who had been victims of fraud) to treat only ½ of their resulting loss from an investment as deductible in computing their business income. ... [Furthermore] the ARQ's position means that a taxpayer would be required to resort to the [reassessment appeal] provisions of sections 93.1.1 et seq. of the TAA as a prerequisite to any application by the Minister of the rules set out in section 1010.0.2 of the TA. … [A]rticle 1010.0.2 contains no such precondition for its application. Furthermore, the ARQ's position would be likely to prevent the Minister from exercising his reassessment power under pursuant to section 1010.0.2 of the TA in a situation where a taxpayer had not previously filed a notice of objection under the above provisions …. ...

In the context of answering a referral respecting this question, the First Chamber of the European Court of Justice stated: It is clear … that, without the reconstruction of that pump station, it would have been impossible to connect the [apartment] buildings …to that pump station, with the result that that reconstruction was essential for completing that [apartment] project…. Those circumstances are likely to demonstrate the existence of a direct and immediate link between the reconstruction service in respect of the pump station belonging to the municipality … and a taxed output transaction by Iberdrola since it appears that the service was supplied in order to allow the latter to carry out the construction project…. The fact that the municipality of Tsarevo also benefits from that service cannot justify the right to deduct corresponding to that service being denied to Iberdrola if the existence of such a direct and immediate link is established …. ...

Diamond J found that the plaintiff’s claim was not statute-barred by reason of the Limitations Act 2002, stating (at paras 22 and 23): 24 Gold submits that … “at the very latest, the plaintiff ought to have issued a Statement of Claim by the summer of the year 2012” (i.e. at the conclusion of the series of its transactions with 24 Gold). Section 5(1)(a)(iv) of the Limitations Act 2002 requires a person to have known that, having regard to the nature of the person’s loss, a legal proceeding would be an appropriate means to seek to remedy that loss. … Only when the plaintiff ended up paying the HST itself did it acquire a cause of action for the debt now due by 24 Gold. While I do not condone the delay on the part of the plaintiff to properly invoice the subject transactions, the bottom line is that the plaintiff could not commence a legal proceeding until the CRA audit resulted in the payment by the plaintiff of the outstanding HST. … As such, the limitation period did not commence until, at the earliest, June 1, 2015. ...