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The Queen, 2015 TCC 323, 2016 DTC 1005 [at 2519] (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development experiments to maximize internet search rankings were not SR&ED The taxpayer was engaged in determining how on-page and off-page variables for websites interrelate to determine their Google (or other internet search engine) ranking and how to structure data to improve such ranking. In finding that this activity did not qualify as SR&ED, C Miller J stated (at para. 9) that “the experiments of submitting several different versions of websites to determine the significance of variables relies on existing technology in a routine manner,” and (at para. 10): Here, the advancement would be the determination of algorithms that relate variables for purposes of ranking sites. … I fail to see how it is a scientific advancement to figure this out. ...

The Queen, 2014 TCC 368-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission Superior Court nullification of investment contracts did not nullify RRSP withdrawals The two taxpayers, who had been CN employees, were convinced by two promoters (the Lavignes) to transfer all the funds in their CN pension plans to self-directed RRSPs managed by the Lavignes, with most of the funds being lost. ... In finding that this judgment did not render the amounts withdrawn from the RRSPs non-taxable, Jorré J stated (paras. 39-40, TaxInterpretations translation): [T]he Superior Court recognized that the appellants had received the two amounts in question, as they were deducted from the amount invested in the calculation of the amount which the Superior Court ordered the defendants to pay to the appellant. … Consequently, the nullification pronounced by the Superior Court does not change the fact that the appellants received the amounts…in question and that they were amounts withdrawn from their respective RRSPs. ...

Barker v Baxendale Walker Solicitors (a firm) & Anor, [2017] EWCA Civ 2056-- summary under Section 10 Summary Under Tax Topics- Statutory Interpretation- Interpretation Act- Section 10 “is” implied “or becomes” Before going on to find that a tax solicitor was negligent in not warning that his interpretation of s. 28(4)(d) of the Inheritance Tax Act 1984 (including the meaning to be accorded to “is” and “at any time”) might be incorrect, Asplin LJ stated (at para. 46): Furthermore, I do not share the Judge's concerns … about the need, on Mr Barker's construction, to imply "or becomes" into paragraph (d) or to construe "is" in (d) in a way which means that it has to apply at all times throughout the life of the trust. … Paragraph (d) is intended to apply in relation to any person whether in (a), (b) or (c). ...

., 2018 BCSC 1482-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission resolution for incorrectly calculated capital dividend rectified to reflect intention to clean-out CDA The petitioner, a Manitoba corporation with 24 shareholders, passed a resolution on November 20, 2015 that recited that “the company has a capital dividend account of the amount of $298,092”, declared a dividend in that amount “from the Company’s Capital Dividend Account pursuant to Subsection 83(2),” and directed the filing of a capital dividend election “in order to have the rules set forth in Subsection 83(2) … apply to the full amount of the dividend.” ...

The Queen, 2019 TCC 32 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development using existing equipment in developing a new product was not R&D The taxpayer, whose business was to embroider or imprint publicizing lettering on clothing engaged in three projects, none of which were found by Lafleur J to qualify as SR&ED. ... Similarly, I am not of the opinion that there was any advancement in the technology; in fact, this Court previously ruled that the newness of a product is not sufficient for demonstrating a technological advancement (Zeuter …). ...

The Trustees of the Morrison 2002 Maintenance Trust & Ors v Revenue and Customs, [2019] EWCA Civ 93-- summary under Tax Avoidance Summary Under Tax Topics- General Concepts- Tax Avoidance Three “Scottish Trusts” exercised their put to sell shares of a listed public company to trusts (the “Irish Trusts”) with similar terms for the shares’ cost base of £4.5M; and the Irish Trusts sold the same shares eight days later to Merrill Lynch for £14.3M, who then sold the shares into the market. ... Newey LJ stated (at paras. 56-57) that he agreed with the First-tier Tribunal: that the sale to Merrill Lynch "sufficiently corresponded to the scheme as planned" and … it "would be extraordinary if the application of the Ramsay approach could be defeated by the sale being to brokers rather than to the market by brokers on behalf of the Irish Trustees" …. ...

Bureau Barrister & Solicitor Incorporated v. The Queen, 2020 TCC 119-- summary under Paragraph 305(5)(b) Summary Under Tax Topics- Excise Tax Act- Section 305- Subsection 305(5)- Paragraph 305(5)(b) application granted based on registrant awaiting ITA assessments The appellant (“RBBSI”), a legal professional corporation for Mr. ... As well … procedural gaffes are not so egregious as to require or demand denial of this application. Regarding the test in s. 305(5)(b)(iv), he stated (at para. 18) that “there is a semblance of logic to … [RBBSI’s] position, sufficient to constitute reasonable grounds for appealing.” ...

Bureau Barrister & Solicitor Incorporated v. The Queen, 2020 TCC 119-- summary under Paragraph 166.2(5)(b) Summary Under Tax Topics- Income Tax Act- Section 166.2- Subsection 166.2(5)- Paragraph 166.2(5)(b) just and equitable for taxpayer to be granted an extension unless a clear rationale for declining In granting an extension for an incorporated lawyer to appeal HST assessments to the Tax Court, Russell J accepted the testimony of the lawyer that his strategy was to see if anticipated income tax reassessments (both of his professional corporation and him personally) might assist the corporation’s HST position in its HST appeal. ... As well … procedural gaffes are not so egregious as to require or demand denial of this application. ... Russell J stated in this regard (at para. 18) that “there is a semblance of logic to … [the corporation’s] position, sufficient to constitute reasonable grounds.” ...

The Queen, 2021 TCC 36-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development alleged SR&ED work was routine engineering The taxpayer was an information technology company that undertook development of dual-purpose shingle sized solar panels that would be indistinguishable at street level from asphalt shingles. In finding that the taxpayer’s work did not qualify as SR&ED, Monaghan J indicated that: she was “not convinced the Appellant had adequate information about the state of relevant knowledge in the field to assess whether there was a technological uncertainty” (para. 76).. solutions identified by the taxpayer to identified challenges, e.g., adding an air gap beneath the shingles to avoid over-heating, and adding support to deal with snow weight issues, appeared “to be the application of routine engineering” (para. 89). the taxpayer’s test results summary pages lacked significant details of the tests’ purposes, the observations made and conclusions drawn. furthermore, the “jurisprudence indicates that the documentation should be contemporaneous” whereas here it seemed likely that “the schematics and test descriptions the Appellant provided were … prepared.. when the CRA asked the Appellant for supporting documentation,” and similarly for testing summaries (para. 139). ...

Canada (National Revenue), 2022 FCA 151-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt net tips on restaurant credit card sales distributed to the servers were earnings "paid" to them The appellant, which operated a restaurant, paid “due-backs” to its servers representing the tips on sales processed on credit and debit cards (“electronic tips”) minus deductions made by it as a processing charge and amounts to be paid to kitchen staff, and further deductions based on the amount of cash sales collected by the servers. Monaghan JA indicated (at para. 52) that the question of whether a due-back constituted pensionable salary and wages for purposes of the Canada Pension Plan Act, or insurable earnings for purposes of the Employment Insurance Act, turned on the “question … whether, based on the relevant facts in the case, the amount in question is paid by the employer to the employee in respect of their employment.” ...