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Agence du revenu du Québec, 2024 QCCQ 766, aff'd 2025 QCCA 745-- summary under Paragraph 141.1(3)(a) Summary Under Tax Topics- Excise Tax Act- Section 141.1- Subsection 141.1(3)- Paragraph 141.1(3)(a) transformation of 2 floors of commercial building to residential use did not qualify as a “cessation” of commercial activity under s. 141.1(3)(a) In 1984, the plaintiff (St-Joseph) acquired a 12-storey tower used only for commercial rentals, and between 1997 and 2002, converted four of the upper floors to seniors’ residences (giving rise to exempt rentals). Starting in 2002, it incurred costs in converting the 1 st and 2 nd floors into seniors’ residences. Regarding QSTA s. 199(c) (similar to ETA s. 169(1) – B(c)), St-Joseph argued based on QSTA s. 42.5 (similar to ETA s. 141.1(3)(a)) that it had incurred the costs “in connection with the … termination of a commercial activity” of it, so that such costs were deemed to have been incurred in the course of its commercial activity. ...

., ACB increase) to the commercial-use building portion In 1984, the plaintiff (St-Joseph) acquired a 12-storey tower used only for commercial rentals, and between 1997 and 2002, converted four of the upper floors to seniors’ residences (giving rise to exempt rentals). Starting in 2002, it incurred costs in converting the 1 st and 2 nd floors into seniors’ residences. ... Turning to QSTA s. 199(c) (similar to ETA s. 169(1) – B(c)), she went on to reject an argument of St-Joseph based on QSTA s. 42.5 (similar to ETA s. 141.1(3)(a)) that it had incurred the costs “in connection with the … termination of a commercial activity” of it, so that such costs were deemed to have been incurred in the course of its commercial activity. ...

ARQ assessed on the basis that Wesdome’s related expenditure did not qualify as Canadian exploration expense under s. 395(c) of the Taxation Act (essentially identical to ITA, s. 66.1(6) – Canadian exploration expense – (f)(vi)), as being “any expense that may reasonably be related to a mine in the mineral resource that has come into production in reasonable commercial quantities or to an actual or potential extension of such a mine.” ... And at paras. 82-86: The uncontradicted evidence demonstrates that in October 2002, when McWatters ceased operations at the Kiena mine, the identified extractable resources were not of a sufficient quantity and quality to economically justify maintaining operations. In October 2002, Kiena became a closed mine, pure and simple. When Wesdome purchased the mine in December 2003, it was not for the purpose of exploiting anew this mine, but only for using the facilities for undertaking exploration work on the mineral properties nearby, which had thereby become more readily accessible. ...

In September 2002, Veracity acquired a further 30,000 Gaz Metro units. The payment of the directors’ fees before August 31, 2002 (together with allocations on the Gaz Metro units not occurring until after August 31, 2002) ensured that when the taxable capital gain was reported for the August 31, 2002 Quebec taxation year, the Quebec allocation formula allocated 100% of that income to B.C. ... GAAR rule in s. 68.1 of the Income Tax Act (B.C.): the incorporation of Veracity (which “allowed for the absolute avoidance of B.C. tax, not simply a deferral under s. 85” – para. 42); the transfer of the ALI shares to Veracity (in order to implement the Q-Yes plan; and the adoption of the different year ends. ...

Frucor Suntory New Zealand Limited v Commissioner of Inland Revenue, [2022] NZSC 113-- summary under Subsection 245(4) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(4) NZ GAAR applied to treat interest coupons under a convertible loan and forward purchase arrangement as mostly principal In January 2002, a New Zealand “Buyco” (DHNZ) in the Danone group had acquired a NZ target company. In March 2003, in connection with the (planned-since-February 2002) refinancing of the 2002 acquisition, Deutsche Bank advanced $204 million (the maximum amount permitted under the NA thin capitalization rules) to DHNZ in exchange for a convertible note redeemable at maturity in five years’ time at Deutsche Bank’s election by the issuance of a specified number of non-voting shares in DHNZ. ... BG1(1) of the Income Tax Act 2004 (NZ) provided that a tax avoidance arrangement (defined to include an arrangement that has “tax avoidance as its purpose or effect … [or] as 1 of its purposes or effects … if the purpose or effect is not merely incidental”) was void as against the Commissioner. ...

Agence du revenu du Québec, 2025 QCCA 745-- summary under Paragraph 141.1(3)(a) Summary Under Tax Topics- Excise Tax Act- Section 141.1- Subsection 141.1(3)- Paragraph 141.1(3)(a) the transformation of 2 floors of commercial building to residential use did not qualify as a “termination” of commercial activity for QST purposes Starting in 2002, St-Joseph incurred costs in converting the 1 st and 2 nd floors of a 12-storey mixed-use tower from commercial rental use into rental seniors’ residences (RSRs). St-Joseph argued based on the QSTA equivalent of ETA s. 141.1(3)(a) that it had incurred the costs “in connection with the … termination of a commercial activity” of it, so that such costs were deemed to have been incurred in the course of its commercial activity. ... " In rejecting this position and before dismissing St-Joseph’s appeal, the Court stated (at paras. 4-5): [Its] argument … fails to explain how the transformation aimed at a new activity is, in itself, related to the termination of the previous activity. … [T]he expenses for the renovation and transformation into an RSR were not related to the termination of the commercial rental activity, and the judge's conclusion that they could not be linked to it is free of error. ...

Commissioner of Taxation, [2015] FCAFC 154, aff'd [2016] HCA 42-- summary under Subparagraph 115(1)(a)(i) Summary Under Tax Topics- Income Tax Act- Section 115- Subsection 115(1)- Paragraph 115(1)(a)- Subparagraph 115(1)(a)(i) no apportionment possible between resident and non-resident services The taxpayer was employed by Glencore International AG (“GI”) or a subsidiary from November 1991 to December 2006, with his employment in Australia commencing in 2002 when he also became an Australian resident. ... [N]o part of the Amount can be accurately characterised as earnings “derived … from … foreign service”, as opposed to earnings derived from foreign and Australian service. … [T]he Amount was incapable of apportionment as between earnings from foreign service, on the one hand, and earnings not from foreign service on the other because the agreed method of calculating that Amount did not allow for that distinction to be made. ...

Before confirming the ARQ view (and reversing the decision below), the Court noted that the daughter was not subject to Quebec income tax, referred to the Oceanspan decision as being “particularly illuminating” (para. 44, TaxInterpretations translation), and further stated (at para. 45): The Oceanspan decision was recently cited … in the Marino decision. ... The Federal Court [i.e., Tax Court] refused to apply a tax credit, for tuition fees paid during the years 2002 to 2011, when Mr. ... The Federal Court ruled that the term "taxation year" was not applicable to the years 2002 to 2011, based on the interpretation adopted by the Federal Court of Appeal in Oceanspan. ...

Treasury made such an order, amending the Tax Credits Act 2002 ("the 2002 Act"), whose effect was to inter alia exclude the possibility of a challenge to an HMRC refusal to consider a late request to reconsider its denial of working tax credits (i.e., to exclude the jurisdiction of the First-tier Tribunal (“FTT”) to determine whether to entertain a late appeal. ... It is now well established that any genuine doubt about the scope of the power conferred by such a provision should be resolved in favour of a restrictive approach. … The facts of Mr Arrbab's case are an unfortunate illustration of the reality that only a right of recourse to an independent tribunal may provide effective protection against failures of administration, including a failure to recognise that time ought to be extended. ...

After referring to three germane federal decisions (Neuhaus, 2002 FCA 391, Boucher and Paradis), the Court stated (at paras. 25, 27, TaxInterpretations translation): The same solution applies here. The jurisdiction of the Court of Quebec under TAA section 93.1.21 is limited to the assessment by the Minister. … 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 …. ...