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MacPhee J further stated (at paras 49, 50 and 51): The Appellant owned a home in Ethiopia…, spent many of his work days there… [, and] had a driver, gardener, companion and pet with him in Ethiopia. These factors do support the fact that he may have also been a resident in Ethiopia in 2013. … The case law is clear that a party can be a resident in two places at the same time. … … I find … that the Appellant was a resident in Canada in 2013. If the test were to be mutually exclusive, … I would also find the evidence to be stronger in support of his residence being in Canada, as opposed to Ethiopia. ...

IX, s. 1 by virtue of the exclusion in para. 1(a) thereof for a “service [that] relates to (a) a debt that arises from … (ii) the lending of money that is primarily for use in Canada”. ... He then stated (at paras. 79, 81-84): [T]he jurisprudence has recognized a clear distinction between the granting of credit and the lending of money. … Dahl … v. Royal Bank of Canada, 2005 BCSC 126 … affirmed in 2006 CBCA 369 … noted that because the “cardholder is permitted to defer payment of the debt, credit is advanced on the date of the purchase or service” and “this deferral of debt results in an extension of credit” … [U]nlike a loan, “such credit is not initially paid out to the debtor in the form of money.” … As indicated in Dahl … “the cardholder’s liability to the merchant is discharged by the merchant’s acceptance of the credit card” and “the Bank becomes liable to the merchant, and the cardholder becomes liable to the Bank.” ...

In finding that these contributions were not foreign income “taxes,” Bocock J stated (at paras 10 and 11): … [T]he Supreme Court of Canada, in … Lawson … listed the following four characteristics of a “tax” …: a) enforceable by law; b) imposed under the authority of the legislature; c) imposed by a public body; and d) made for a public purpose. … [T]he mandatory contributions deducted from Mr. Zong’s UK employment income … prima facie do not meet the fourth [requirement]: made for a public purpose. Because the payor receives a direct personal and financial benefit from his or her contributions in the future, the Minister and this Court [citing Yates] have held that such contributions are not a tax for public purposes. … ...

He then stated (at paras. 59-61): … Spur Oil … indicated that … the word “undue” should be given its dictionary meaning of “excessive.” ...

In finding that the donated works’ FMV was their purchase price rather than their higher appraised value, he stated (at paras. 74, 90, 96): Although the participant experts did their best to explain why the donated value was higher than the price actually paid, … I refer … to the statement … in Klotz “…it is devoid of common sense and out of touch with ordinary commercial reality”. ... It appears … that the appraisers deliberately turned away from other markets. … [T]hey did not comply with the USPAP standards. … (1) they did not refer to prior sales of the property; (2) there is no reference to providence; (3) there was multiples of the same print bought and dated; (4) there was no reference to the price paid by the donors; (5) the use of the art was not considered; and (6) no consideration was given to the impact of the flooded market place. ... I believe this was done solely for the purposes of documenting the tax shelter being sold to the public. … [T]he appraisals … are unreliable and not credible…. ...

CRA assessed him advantage tax under s. 207.05 equalling 100% of the appreciation of the shares within his TFSA before the shares’ sale – and following a Federal Court action by him, proposed to reduce the rate of advantage tax to his marginal federal and provincial tax rate. ... He also found that s. 207.05 did not infringe on the provincial right to make laws respecting “Property and Civil Rights”, stating (at paras 85, 91): The Appellant, in my opinion, wrongly conflates the severity or high rate of taxation with legal confiscation or seizure. … … [T]he anti-avoidance element the Appellant refers to … is …part of or entwined in the raising of revenue by a system of taxation contemplated by subsection 91(3) of the Constitution and thus is, in pith and substance, taxation. ...

. … I applaud all efforts to have it reviewed and would favour an outcome that simply applies the ordinary civil burden and onus of the balance of probabilities standard in the Tax Court in the same manner as that standard applies in all other non-criminal trials in Canadian courts. ... I conclude that the Appellant has met its initial onus to “demolish” the Respondent’s assumptions as set out … in Hickman Motors and … in House. … I can add that, even if Justice Webb’s arguably more attractive, fair and equitable approach to burden of proof and onus with respect to tax appeals in Sarmadi and Eisbrenner were the approach required or chosen to be applied, I would also find for the Appellant. ...

In July 2013, the husband transferred his ½ co-ownership interest (the “Interest”), in a real estate property that they co-owned, to her for no stated consideration. ... In the course of finding (at para. 42) that half of the Transfers constituted loans made by the taxpayer to her husband and the Company and (at para. 58) that the transfer of the Interest to her was in repayment of part of such loans, Lafleur J stated (at paras 52): … [W]hile … toward the banks, each of Mr. and Mrs. ... Nelson, as “a co-debtor, while liable to the creditor for the full amount, is only liable as among the co-debtors for his or her share” (Lafrentz v M & L Leasing, 2000 ABQB 714 … at para 32 …. ...

In dismissing the appeal, he stated (at paras 72 and 73): …The Appellant’s apportionment between exempt and zero-rated was done on a global basis. … [S]ection 2 is a very unique section under which an apportionment happens within a given supply on an object-by-object basis. ... I would have found the fact that the vehicles were all insured using the standard insurance terms for Ontario vehicles to be a relevant factor. … … I would have considered …relevant … the jurisdiction in which the owners of the fleets were based; the location where regular maintenance on the vehicles was conducted; the jurisdiction in which the drivers were licensed; and the location where the vehicles were kept when not in use. I may also have considered the reason why the vehicles left Canada. … Words and Phrases risks ordinarily situated ...

In finding that such claim was barred by the four year limitation period s. 225(4)(b), Russell J stated (at paras 11 and 14): … [E]ven on the basis that Garmeco did unequivocally state that IHI would have been the proper claimant, that would not mean that IHI now can point to the Garmeco decision and require the Minister to credit it with the claimed ITCs. … … [T]he wording of paragraph 225(4)(b)… is drafted very restrictively … making clear that it is “the person” who is claiming the ITCs, and not any other person, including a person who had previously claimed, who must abide by the statutory four year limitation. ...