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The Queen, 2021 TCC 17-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development achieving greater cost efficiency is generally not SR&ED The taxpayer constructed a house intended to be uniquely energy efficient while staying within the price range of a “regular home”. ... Conceptually there is no technological aspect implicit in the notion of an item costing or priced at ‘x’ rather than ‘y’ dollars. … Conceivably, uniquely combining several known procedures that result in rendering a process more efficient might constitute SR&ED. However, that would only be so if the unique combination is itself accomplished through application of the scientific method contemplated by Northwest Hydraulic. … ...

Attorney General of Canada, 2024 ONSC 1955-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission trust allocation resolution rectified so as to set out specific amounts After a discretionary family trust realized a capital gain from a share sale, the sole trustee passed a resolution in that year providing that “[t]he income of the Trust be allocated to the [three stated] Beneficiaries of the Trust payable by way of demand Promissory Note in such amounts to be determined when the income of the Trust is ascertained ….” ... Rady J found that the evidence established that there was an agreement to allocate at least $375,000 (i.e., ½ of the capital gains amount eligible for the capital gains deduction) to each of the three beneficiaries, although there was insufficient evidence to establish that the entire taxable capital gain was agreed to be so allocated. ...

The Queen, 2007 DTC 41, 2006 TCC 597 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development novelty or innovation is not sufficient to illustrate technological advancement Little J found that a project of developing an interactive software tool to assist high school students with physics and mathematics did not qualify as SR&ED because there was no technological or scientific uncertainty involved. He stated (at para. 24): Novelty or innovation in a product is not sufficient to illustrate technological advancement; rather, it is how these features arise that is important, that is whether or not they arise through the process of SR & ED. ...

MNR, 93 DTC 165, [1993] 1 CTC 2141 (TCC)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development In finding that "thinking, contemplating and meditating" by a researcher did not constitute scientific research and experimental development, Rip J. stated (p. 172): "... ...

., [2001] 1 All ER 865 (HL)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt interest paid with loan In order to generate an interest deduction for accrued interest owing by an insolvent company ("WIL") to its shareholder (a pension fund) pursuant to a provision of the Corporation Taxes Act 1988 (U.K.) which required that interest be paid in order to be deductible, the pension fund lent money to WIL with WIL using the borrowed proceeds to pay the outstanding arrears of interest. In finding that this arrangement was effective, Lord Nicholls stated (at pp. 868-869) that " prima facie, payment of interest in s. 338 has its normal legal meaning, and connotes simple satisfaction of the obligation to pay.... ...

., 2016 SCC 56, [2016] 2 S.C.R. 720-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission rectification not available to correct planning errors With a goal of ensuring foreign exchange tax neutrality, Fairmont Hotels Inc. ... In finding that this rectification order should not have been given, Brown J stated (at paras 12, 19, 32 and 24): [R]ectification allows a court to achieve correspondence between the parties’ agreement and the substance of a legal instrument intended to record that agreement, when there is a discrepancy between the two. … The parties’ mistake in Juliar, however, was not in the recording of their intended agreement to transfer shares for a promissory note, but in selecting that mechanism instead of a shares-for-shares transfer. By granting the sought-after change of mechanism, the Court of Appeal in Juliar purported to “rectify” not merely the instrument recording the parties’ antecedent agreement, but that agreement itself where it failed to achieve the desired result or produced an unanticipated adverse consequence — that is, where it was the product of an error in judgment. … [T]he party seeking rectification must identify terms which were omitted or recorded incorrectly and which, correctly recorded, are sufficiently precise to constitute the terms of an enforceable agreement. ...

The Tax Court found that some of the travel allowances paid to employees of the taxpayer were reasonable and, thus, properly excluded from income under s. 6(1)(b)(vii), but that other of the allowances were unreasonable in amount – and excluded the reasonable portion from income. ... If the reasonable portion of an unreasonable travel allowance paid under paragraph 6(1)(b) could be excluded from income under subparagraph 6(1)(b)(vii), as the Tax Court did, the purpose of subparagraph 8(1)(h)(iii) would be defeated. … [T]he important purpose of paragraph 6(1)(b) is to prevent employers from paying to employees salary disguised as an allowance in order to render the salary tax-free. Subparagraph 6(1)(b)(vii) is an exception from this general purpose to be construed so as not to defeat the purpose of the general provision. … ...

" In making its “with a view to profit” determination, the Court noted that the following principles generally were common ground: [S]haring profits … [is] not an essential characteristic of a partnership [citing Young v. ... It follows that the complex mosaic of generally accepted accounting practice … will generally have little part to play. Fourth … the view to profit need not be the predominant subjective purpose, but it must be part of the partners' subjective purpose. ...

Although s. 18(1) of the Commissioners for Revenue and Customs Act 2005 provided: Revenue and Customs officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs s. 18(2)(a)(i) provided that s. 18(1) did not apply to a “disclosure … made for the purposes of a function” of HMRC. ... (para. 25) In rejecting HMRC’s arguments that the disclosure was justified, he stated (at paras. 34-35): … [A] general desire to foster good relations with the media or to publicise HMRC’s views about elaborate tax avoidance schemes cannot possibly justify a senior or any other official of HMRC discussing the affairs of individual tax payers with journalists. [T]hat the conversation might have led to the journalists telling Mr Hartnett about other tax avoidance schemes …is far too tenuous to justify giving confidential information to them. … The fact that Mr Hartnett did not anticipate his comments being reported is in itself no justification for making them. ...

Oroville Reman & Reload Inc. v. Canada, 2016 TCC 75-- summary under Territorial Limits Summary Under Tax Topics- Statutory Interpretation- Territorial Limits an assessment of a U.S. softwood importer who did not carry on business in Canada was an unauthorized extraterritorial exercise of enforcement jurisdiction The taxpayer was a U.S. subsidiary of a Canadian lumber producer. ... Although a few – including Oroville – were U.S. companies, the vast majority of the importers of record who paid the duties were Canadian lumber producers. ... This can only be so if the application of the SLPECA to the Appellant is justified on the ground of territoriality. … Translated to the case at bar, the question is whether there is a "real and substantial link" between Canada and the activities giving rise Canada's claim for tax. ...