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. … [T]o succeed, the claim for punitive damages must rest upon a finding of intentional conduct and an unlawful deprivation of property. … The deprivation (if the word is appropriate) intended by the CRA was the payment of monies in satisfaction of tax assessments issued in accordance with the ITA and the Income Tax Regulations. ...

Irish Bank Resolution Corporation Ltd v Revenue and Customs, [2020] EWCA Civ 1128-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions subsequently-added material in OECD Commentaries could be reviewed if they were not inconsistent with contemporaneous commentaries HMRC increased the UK branch profits of the Irish taxpayers’ branch banking, or home mortgages, businesses by attributing to their UK permanent establishments notional additional free capital on the basis that if they had operated as distinct and separate enterprises, they would have had a higher amount of free capital and therefore a correspondingly lower amount of borrowed capital – with the result that HMRC disallowed interest which was actually paid to third parties. ... He stated (at para. 31): Although [43]-[47] of the 2008 Commentary are new, it is clear from [7] of the Commentary that they were considered appropriate for inclusion by the OECD because they were not in conflict with earlier versions of the Commentary. … On that basis, the 2008 Commentary, although new, would be admissible as an aid to the construction of Article 8(2) of the 1976 Convention which, as I have explained, adopted the wording of Article 7(2). ...

. … It must be concluded that the question of the deduction of a portion of the withholding taxes made by the Government of Canada does not fall within the jurisdiction of the Court of Quebec …. ...

. … The purpose of providing an appeal from the assessment is to ensure to the taxpayer that it shall be correct in fact and in law. … [C]ertainly it should not be assumed, without most explicit terms, that Parliament intended that the administration and definition of a policy, which it had left to the discretion of a Minister responsible to it, should be left to the discretion of the Court, which is in no way responsible to it. ...

In finding that the molds were described in Class 8(a), Bich JCA stated (at paras. 61, 83, TaxInterpetations translation): The English version … confirms that the property in question, whether it is machinery or equipment, must have the function of manufacturing or processing. … In short, the use of the word "structure" in paragraph (a) of class 8 is a departure from the notion that the structure is real property or a real property-like construction. ...

Accordingly, Taxation Act s. 99 (imposing the equivalent to the ½ step-up rule in ITA s. 13(7)(e)) did not apply to reduce the capital cost to 501 of the acquired software. ... The Court further rejected an ARQ submission that the Reg. 1102(1)(d) equivalent was intended only to preclude a double deduction (for SR&ED and CCA) and not to avoid the ½ step-up rule. ...

The Court noted that the literal wording of the relevant provisions (which were similar in this regard to ITA Regs. 100(1) – “employee” and 100(4)) had the effect of deeming those salespersons to be employees of Maroline who reported for work at the Quebec Maroline office out of which the rewards were paid. ... The liability arises from the fact that the wages are paid by the respondent from an establishment in Quebec. … [T]he judge was of the view that the interpretation advocated by the appellant accords the LRAMQ extraterritorial application. ...

This result was premised on their having had a November 30, 2013 taxation year – which had occurred for Bourgade, but not for Samson (who had a calendar taxation year). ... This is consistent with … Jean Coutu. This is not a case where the taxpayer is seeking a tax benefit that he did not anticipate at the time of his tax planning. ...

Before agreeing to grant the injunction, Warren J found (at para. 35) that she was: satisfied that the Federation has established at least two types of irreparable harm that would result if the injunction sought is not granted: • if confidential or privileged information is disclosed as a result of legislation that is ultimately found to be unconstitutional, individual clients will be irreparably harmed by the loss of professional secrecy, which cannot be undone, and the prospect of that occurring will have a chilling effect on the ability of individual clients to consult with their lawyers fully and freely pending a final determination of the constitutional challenge; and • the potential for the unconstitutional reporting of confidential and privileged information, and the conflicts of interest between lawyers and their clients that will arise as a result of potentially unconstitutional legislation, would irrevocably damage the solicitor-client relationship and harm the public interest by undermining the public’s confidence in an independent bar. ...

In finding that the CRA decision to deny his request for relief pursuant to s. 207.06(1) was reasonable, and after having noted that the taxpayer had failed to request a direct transfer “since he was unaware of the obligation to do so” (TaxInterpretations translation, para. 20), Régimbald J stated (at para. 21): The jurisprudence clearly demonstrates that ignorance of the provisions of the ITA and of the obligations of taxpayers in managing their TFSA accounts … do not constitute a "reasonable error" within the meaning of subsection 207.06(1), justifying the exercise of the Minister's discretion …. ...