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The audit also confirmed this, as all that which was reviewed on the audit was to the full satisfaction of the auditor, save for that one entry … [concerning] a small amount…. As for the adjusting entry, the Court does not see it as an extraordinary transaction, in terms either of nature or amount. … The entry accounted for around 2.4% of the total gross QST (before input tax refunds) generated annually on sales. ...

In other words, “the intention of the parties was never to assign the options on shares … but rather to transfer the sums to the foundations” (para. 68). ... In this regard, he agreed (at para. 72) with the submission of Des Groseillers that “Section VI constitutes a complete code which by itself contains an exhaustive treatment of the rules for computing income on the issuance of securities of an employer,” and after quoting TA s. 54 (the equivalent of ITA s. 7(3)(a)) stated (at para. 73): Thus … TA article 422 cannot be engaged in order to fill in the rules for computing income provided in Section VI. ...

Rochefort) wished to invest her ½ of the sales proceeds received by her and her significant other (Mr. ... The Court considers the argument- that if this expression [adventure or concern in the nature of trade] is interpreted literally and broadly as suggested by the ARQ, it would be very rarely that capital gains and the provisions of tax law bearing on capital gains would become quasi-inoperative, since any acquisition of a property, even respecting personal property, would entail an inherent risk – is not without foundation. ...

In finding that the taxpayer’s floral-arranging activity did not constitute “farming,” Gibbens JCQ noted the element of artistry in this activity, observed that although the flowers would still grow while being kept in the greenhouses, this was not the predominant element in a process that entailed the creation of something new, and stated (at para. 55, TaxInterpretations translation) that the activity: also entailed an aspect of processing, as the purchased plants … were subject to a series of standard procedures: they were arranged with each other and with other materials and placed in pots in a particular manner according to a precise model. The plants and other material underwent a change in form and appearance to become the final product – the arrangements sold to the customers. ...

. … Mr. Scotti was fully aware of the benefits he would derive from the purchase of a $5 million universal life insurance policy whose insurance premiums would be fully paid, for two years, by means of the amounts paid by Mr. ... Scotti, who, by his own admission, had no need for insurance at the time …. ...

. … Mr. Scotti was fully aware of the benefits he would derive from the purchase of a $5 million universal life insurance policy whose insurance premiums would be fully paid, for two years, by means of the amounts paid by Mr. ... Scotti, who, by his own admission, had no need for insurance at the time …. ...

She stated (at paras. 72-75), TaxInterpretations translation: … Mr. Scotti knew, or ought to have known, that he was participating, without any financial contribution on his part, in a scheme which would provide him and Mr. ... R. [2008-4063 (IP)G] …. In addition to all of this, Mr. Scotti was able to rely, on a daily basis, on the independent support and advice of the accounting firm he employs for his business, as well as the comptrollers who work for each of his 14 automobile dealerships. ...

Article 2 of the Sixth Directive provided: The following shall be subject to [VAT]: the supply of goods or services effected for consideration within the territory of the country by a taxable person acting as such … “Supply of services” was defined as “any transaction which does not constitute a supply of goods….” ... That is the case if there is a direct link between the service supplied and the consideration received …. 22 In the present case, it appears from the documents before the Court that the secondment was carried out on the basis of a legal relationship of a contractual nature between Avir and San Domenico Vetraria. 23 Furthermore, it appears that, in the context of that legal relationship, there was reciprocal performance, namely the secondment of a director from Avir to San Domenico Vetraria, on the one hand, and the payment by San Domenico Vetraria to Avir of the amounts invoiced to it, on the other. 24 The Commission disputes, however, the existence of a direct link between those two services, arguing that, in the absence of a requirement for remuneration higher than the costs borne by Avir, the secondment at issue in the main proceedings did not take place with the aim of receiving consideration. 25 That argument cannot be accepted. ...

However, it was precluded by statute from going back more than three years with its refund claims – but there was no such time limitation where a repayment of VAT was claimed based on there being “a decrease in consideration for a supply.” Before rejecting the taxpayer’s argument that its change in calculating the consideration for its supplies involved a “decrease in consideration,” so that it could go back more than three years, Lord Legatt stated (at para. 30) that it was “clear that there can be only one correct method of calculating the taxable element of fees charged to customers for playing cash bingo and … this was the session by session method and not the game by game method.” ...

Whether it was denied input tax refunds under the Quebec Sales Tax Act for the QST on its electricity purchases turned on whether it used the electricity “to produce movable property … intended for sale” within the meaning of s. 17(aa) of the Quebec Retail Sales Tax Act (“RSTA”) The Court of Quebec had followed C.R.I. ... In my view, this relief conferred a benefit on the Appellant and … constituted valuable consideration that may be characterized as "any other consideration" within the meaning of section 2(9) of the RSTA. ...