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15 April 2018- 11:48pm Smith – Tax Court of Canada references the principle that income is to be computed on a “sub-source” basis Email this Content Graham J found that a status Indian, who earned exempt income from employment and non-exempt investment income, could only deduct a registered pension plan contribution in computing his employment income (and not from his income generally), so that the deduction effectively was denied. ... The Queen, 2018 TCC 61 under s. 147.2(4) and Statutory Interpretation – Headings. ...

26 June 2018- 12:03am Ritchie – Tax Court of Canada finds that an early signing bonus was part of the proceeds of disposition of the subject property Email this Content A farmer, who rented his farm to his corporation, received an early “signing bonus” of $255,790 from Enbridge for entering into an agreement with Enbridge by the stipulated deadline under which he granted an easement for a pipeline to Enbridge. The Agreement stipulated that the $255,790 was “ an incentive for early signing of the easement agreement” rather than part of the (separately stipulated) compensation for the easement. ...

31 January 2019- 12:22am Best Buy – Federal Court of Appeal finds that CITT accorded insufficient deference to WCO opinions Email this Content Brown cow reasoning occurs when a decision is distinguished on the basis that it involved a brown cow rather than a black cow. ... He stated: Having “regard” … entails that the Tribunal should respect WCO opinions unless there is “sound reason” to do otherwise. ...

23 July 2019- 1:21am Hancock – UK Supreme Court references the Luke principle that a strained interpretation can be adopted to implement clear Parliamentary intention Email this Content Lady Arden referred with apparent approval to the principle in Luke v Inland Revenue Comrs [1963] AC 557, stating: This enables the court, when interpreting a statute, to adopt (my words) a strained interpretation in place of one which would be contrary to the clear intention of Parliament. ... Summary of Hancock & Anor v Revenue and Customs [2019] UKSC 24 under Statutory Interpretation- Redundancy. ...

17 April 2019- 11:46pm Deans Knight – Tax Court of Canada finds that the absence of an acquisition of effective control of a Lossco also demonstrated an absence of s. 245(4) abuse Email this Content The “Tax Attributes” of a Lossco (the taxpayer) were effectively sold to arm’s length investors pursuant to transactions under which: The existing shareholders of Lossco exchanged their Lossco shares for “Newco” shares under a Plan of Arrangement A private company “facilitator” (Matco) acquired a debenture of the Lossco that was convertible into shares representing 79% of its equity shares but only 35% of its voting shares (this occurred before the introduction of s. 256.1). ... He also found that there was no abuse of the loss-streaming rules (and, in particular, of ss. 256(8) and 251(5)(b)), stating: I … find that the object, spirit and purpose of subsection 111(5) is to target manipulation of losses of a corporation by a new person or group of persons, through effective control over the corporation’s actions…. [T]he circumstances referred to by the Respondent do not, in my view, indicate that Matco had effective control over the majority of the voting shares of the Appellant prior to the IPO …. ...

24 April 2017- 11:27pm Samarkand – Court of Appeal of England and Wales indicates uncertainty on whether a partnership exists when its only partners are preliminary partners Email this Content Arden LJ followed Eclipse in finding that a film tax shelter partnership was not carrying on a trade given that the film it acquired was immediately leased out for a stream of licensing payments which matched its debt servicing commitments- so that in essence its business was “the payment of a lump sum in return for a series of fixed payments over 15 years.” ... Summaries of Samarkand Film Partnership No. 3 & Ors v Revenue and Customs, [2017] EWCA Civ 77 under s. 96, s. 248(1)- business and s. 96(1)(a). ...

25 February 2019- 12:10am Dickinson – Court of Appeal of England and Wales states that Revenue must not let the application of its internal policies preclude the exercise of its statutory discretion Email this Content In the course of considering whether a determination by HMRC to issue advance payment notices to taxpayers before their appeals of tax assessments were heard amounted to an unlawful abuse of power (it did not), McCombe LJ discussed the tension between the desirability of HMRC developing and applying policies consistently while at the same time being mindful of the need to exercise its discretion. ... Summary of Dickinson & Ors v Revenue and Customs [2018] EWCA Civ 2798 under ETA s. 315(3). ...

17 March 2022- 11:11pm Cheshire Cavity – Court of Appeal of England and Wales finds that a cavity formed out of rock to store gas was not “plant” Email this Content The taxpayer, which constructed and operated gas storage facilities in the UK, was found not to be entitled to capital allowances in respect of the expenditure incurred on the introduction of water into salt bearing rock so as to dissolve the rock and create an impervious cavity, and the displacement of the resulting brine by the introduction of gas (“de-brining”) so as to permit the storage of gas in the cavity, on the basis that the cavities were not “plant” (an undefined term). ... Summary of Cheshire Cavity Storage 1 Ltd & Anor v Commissioners for Her Majesty's Revenue and Customs [2022] EWCA Civ 305 under Reg. 1102(2). ...

4 April 2022- 10:52pm Westcoast Energy – Federal Court of Appeal confirms that an employer was not entitled to ITCs for the GST/HST on reimbursed employee health care services Email this Content Westcoast reimbursed (through Manulife as its agent) employees who had incurred various health care services – including some which were GST/HST-taxable, namely, acupuncture, massage therapy, naturopathy and homeopathy services. ...

5 April 2023- 11:35pm A-Supreme Nursing – Tax Court of Canada finds that the provision of agency nurses to seniors’ homes qualified as exempt nursing services Email this Content The appellant, in addition to providing nurses directly to individuals, placed nurses in the Ontario long-term care facilities and nursing homes of other clients and did not charge GST/HST on the related fees in reliance on the exemption for nursing services in Sched. ... Summary of A-Supreme Nursing & Home Care Services Inc. v. The King, 2023 TCC 39 under ETA Sched. ...