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From this perspective, QST was avoided as a result of the vehicle being gifted by her ex-husband to her daughter, and then by her daughter to her – both of them, related-person transfers. In finding that these were not avoidance transactions for Quebec GAAR purposes, Poirier JCQ accepted the taxpayer’s testimony that the transactions had to happen this way in order for her to get the vehicle – her ex was only prepared to give the vehicle to her daughter. ...

In confirming this aspect of the assessment, Chalilfour JCQ noted (at paras. 116-117, TaxInterpretations translation): … Mr. ... It is appropriate to correct that situation. … The professional dues paid by Kyard must be added to the net income of Mr. ...

. … [P]ermitting the consolidation, within a single corporation, of tax charges related to remuneration of employees or directors of different corporations would risk … the inducing of an erosion of FDRCMO assessments which usually would be separately assumed by the corporations. ...

Agence du revenu du Québec, 2023 QCCA 633-- summary under Provincial Law Summary Under Tax Topics- Statutory Interpretation- Provincial Law presumption of coherence in interpreting similar federal and provincial provisions In finding that it was appropriate to apply, in interpreting a Quebec Taxation Act provision, the interpretation that had been accorded in Vancouver Metal Arts to the similar federal provision on which the Quebec provision had been modelled, the Court stated (at paras. 46, 48, TaxInterpretations translation): [T]he legislature … clearly wished to favour a harmonization in this regard between the Quebec and federal tax regimes. An interpretation of TA section 250.3 that differed from that of its federal equivalent in ITA subsection 39(5) would derogate from this legislative objective. … [I]n tax matters, where the federal and provincial provisions are appreciably in the same form, a presumption of coherence between the two provisions should prevail. ...

. …. Gibeault could, qua "Protector" remove the Trustee and replace him…. ... …[R]especting the Class B shares which were the principal asset of the NS Trust, Cetco, controlled by … Gibeault, always had the right to retract these shares…. ... All these facts establish that the real control of the NS Trust is in the hands of … Gibeault and of Cetco, two residents of Quebec, who acted through their agents, BCF, RCGT and Roy D. ...

In reversing the chambers judge and dismissing the application under s. 195, Newbury JA stated (at para 40): … Instead of ‘delving into’ the question of value (see [BCE Inc. v. 1976 Debentureholders, 2008 SCC 69] at para. 141), [the chambers judge] relied on the truism that the shareholders were “entitled to make the decision”. ... Given the ‘red flags’ in this case – the absence of a fairness opinion from an independent expert, the failure of Morgan Stanley to assess the value of the CRP as compared with the value of the PRL prospects (again, the company’s primary asset); the deficiencies pointed out by Mr. ... Booth; the fact the CEO [who stood to receive contingent compenstion of $35M on completion] was in a position of conflict; the probability the “independent” special committee was not independent of management; and the lack of “necessity” for the deal – the Court was required to do more than accept the vote of the majority as a “proxy” for fairness, or the cash amount of Exxon’s offer as a proxy for reasonableness. ...

Bromwich J stated (at para 6): … [S]enior counsel for the Commissioner …placed particular reliance on the Full Court decision in Bennett v Chief Executive Officer of the Australian Customs Service [2004] FCAFC 237; (2004) 140 FCR 101 as follows: [A]fter referring to Mann v Carnell [1999] HCA 66; (1999) 201 CLR 1 at 13 [29] and 15 [34] … [Tamberlin J] applied those authorities …to find that legal professional privilege had been waived over an advice because the substance of the advice was conveyed in a letter sent to the solicitors for the successful appellant in order to emphasise and promote the strength and substance of the case to be made against him. ... I … do not need to resolve the question as to whether reliance stated in a part of an affidavit that is ultimately rejected as inadmissible constitutes sufficient reliance for wavier of privilege. ...

. … It is in the nature of reimbursement of cost whereby the three agents paid their proportionate share of the expenses incurred on these said systems and for maintaining those systems. … Once the character of the payment is found to be in the nature of reimbursement of the expenses, it cannot be income chargeable to tax. …'[P]rofit' from operation of ships under Article…9 … would necessarily include expenses for earning that income and cannot be separated, more so, when it is found that the business cannot be run without these expenses. ...

The Court referred inter alia to the statement in Commissioner of Taxation v Raymor (NSW) Pty Ltd (1990) 24 FCR 90 (at 101) that: Once … it is appreciated that an outgoing may be deductible notwithstanding that it may be defeasible, there can be no logical reason why an outgoing pursuant to a contract may not be deductible notwithstanding that the ultimate price payable upon delivery of the goods the subject of a contract may be varied upwards or downwards to reflect the increased cost of the goods. In finding that the trust’s share of the Settlement Amount was incurred by it on June 30, 1999, the Court stated (at paras. 103, 110): [T]he Tribunal [below] relied on the fact that, under the Contract of Sale, the Glendale Property Syndicate was entitled to terminate the contract if an insolvency event occurred in relation to [the purchaser] as a basis for concluding that “it was not known whether the Contract of Sale would proceed” …. However, the cases discussed above do not suggest that, without more, this type of contingency is enough to conclude that an outgoing is not incurred upon execution of a contract. … Neither approval [by the Department of Health and Aged Care] of the Purchaser as an Approved Provider nor approval of the transfer of the Approved Places from Prime Life Corporation to the Purchaser was a condition for payment of the balance of the purchase price. ...

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.” ... To have a right to the claimed input tax refunds, the appellant had to establish that it had acquired the supplies for which it claimed the refunds and provide invoices issued by the suppliers that conformed to the requirements under the QSTA and the Regulation. … Since all the supplies had a value of $150 or more, the invoices were required to contain a description sufficient to identify each supply. However, none of them had such a description. … The new evidence would not provide any invoice that could qualify for the desired refunds. ...