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. … 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. ...

Agence du revenu du Québec, 2018 QCCQ 786-- summary under Subsection 56(2) Summary Under Tax Topics- Income Tax Act- Section 56- Subsection 56(2) taxable benefit assessment relied on an inaccurate notarial deed, which could be corrected after the assessment The ARQ assessed the taxpayer and his wife for taxable benefits for a period of approximately 2 ½ years on the alleged basis that during that period they occupied on a rent-free basis a condo that was owned by a non-arm’s length corporation. ... Apparently well after these assessments, the taxpayer entered into a “correcting” notarial deed with the corporation to move back the date of the transfer of ownership of the condo unit to him from the corporation from the end to the beginning of this 2 ½ year period. Guénard JCQ found (at paras. 135, 107 and 113) that this amendment “did not rewrite history” but instead “achieved an accurate reflection of what the parties wished to write down from the outset” in light of convincing testimony of the taxpayer that it was intended that he be the owner “from Day 1,” which was corroborated by him and his wife having borne the utilities and municipal taxes during the 2 ½ year period, and by a hypothec in which the taxpayer was named as the grantor. ...

. … This Court previously ruled that, given the wording of section 94.1 AMR, the Court of Québec does not have jurisdiction to cancel the interest provided for in section 28 AMR …. In short, a taxpayer cannot appeal to the Court of Québec a decision of the Minister of Revenue made under section 94.1 AMR refusing to waive or cancel the interest on a fiscal debt. … If the respondent wishes to have the interest cancelled, he could consider submitting an application to the Minister of Revenue. ...

In finding that this Italian legislation was contrary to the VAT Directive, so that VAT was applicable to the payments made by an Italian subsidiary (San Domenico Vetraria) to its Italian parent (Avir) to reimburse the latter for the payroll costs of a staff member who had been seconded to San Domenico Vetraria, the 7 th Chamber stated (at paras. 21-23: [A] supply of services is effected ‘for consideration’ … if there is a legal relationship between the provider of the service and the recipient pursuant to which there is reciprocal performance, the remuneration received by the provider of the service constituting the value actually given in return for the service supplied to the recipient. …. [T]he secondment was carried out on the basis of a legal relationship of a contractual nature between Avir and San Domenico Vetraria … [and] 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. ...

In concluding that the evidence gathered by Power should not be excluded on Jarvis grounds (so that it was admissible in the subsequent criminal proceeding), Gogan J stated (at paras. 87, 93): [I]t is a nuanced distinction … between a registrant being unable to support claims made (the audit conclusion and one potentially explained by poor record keeping) and a registrant making false or fraudulent statements to CRA (a criminal conclusion potentially explained by having no legitimate records). In this case, I am satisfied that any evidence obtained came as a result of Power’s audit inquiries. … I find that the predominant purpose of the investigation did not turn to criminal or penal liability until after the completion of Power’s interviews with each of the accused. … ...