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Attorney General of Canada, 2013 DTC 5058 [at 5824], 2013 ONSC 781-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission no evidence of instructions to ensure s. 107(2) rollout from trust The taxpayer settled a family trust in 1992 with $5000, which was used to purchase shares in a business corporation. ...

Richter & Associates Inc v. The Queen, 2005 TCC 92-- summary under Paragraph 265(1)(f) Summary Under Tax Topics- Excise Tax Act- Section 265- Subsection 265(1)- Paragraph 265(1)(f) trustee's own suit and litigation support activity were related The trustee in bankruptcy for a company ("Castor") which had essentially only engaged in investing in high-yield loans brought an action in its capacity of trustee for the Castor estate against the former auditors ("C&L") for $40 million in damages for breach of contract, and also began a "litigation support business" of providing assistance to most of the creditors (the "Participating Creditors"), including hiring professionals and experts, in connection with their action sounding in negligence against C&L for $800 million in damages. ... It is clear that the services and properties related to litigation support services and properties acquired by the Estate in order to carry on the Litigation Support Business are also benefiting the Estate in the pursuit of its own legal action against C&L. … In any event…[r]egardless of whether the Estate should have filed its GST return as the Estate or as a separate person, the respondent's liability to pay the ITCs to the Estate would not change. ...

The Queen, 78 DTC 6267, [1978] CTC 404 (FCTD)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt payment by mutual book entry The taxpayer was partner with another dentist in the partnership for their professional practice and tey also jointly owned a corporation (the "Company"), which initially only leased laboratory and dental equipment to the partnership. ...

., 2015 QCCA 838, aff'd 2016 SCC 55-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission transactions achieved purpose of neutralizing FX fluctuations and were not intended to avoid FAPI The professional advisors of the respondent ("PJC Canada") recommended two alternatives ("Scenarios 1 and 2") for it to neutralize the effect of foreign exchange fluctuations on the value of its investment in its wholly-owned U.S. subsidiary ("PJC USA"). ...

The Queen, 2016 TCC 43, rev'd 2017 FCA 39-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission foreign rectification orders are not binding on the Tax Court (but can be given weight) The taxpayer’s Barbado and Cyprus subsidiaries paid amounts to the taxpayer in 2004, 2005 and 2006 as dividends and then, following CRA proposals to assess the dividends, obtained rectification orders from the applicable Barbados and Cyprus courts declaring that the amounts instead were loans to it (or otherwise gave rise to indebtedness). ...

Ingenious Media Holdings plc & Anor, R (on the application of) v Commissioners for HMRC, [2016] UKSC 54-- summary under Principle of Legality Summary Under Tax Topics- Statutory Interpretation- Principle of Legality common law of confidentiality not overridden by general words A senior British tax official disclosed, in an “off the record” interview with some journalists, that the schemes of a particular promoter of film tax shelters had been generating large losses to the fisc, and they published this and other confidential information. HMRC argued that this disclosure was justified by a statutory provision which authorized a “disclosure … made for the purposes of a function” of HMRC, noting their “general desire to foster good relations with the media or to publicise HMRC’s views about elaborate tax avoidance schemes,” as well as to the possibility of getting tips from the journalists. ...

The Queen, 2017 TCC 6 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development solving a challenge by trial and error did not qualify The taxpayer (“JTR”) undertook a project in 2008 (the “Fire Curtain Project”) and in 2009 (the “Manual Override Project”) to solve two problems that it had encountered in its business of designing, manufacturing and installing theatrical rigging. ...

The Queen, 2017 TCC 42 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development improving the process for repairing drains qualified The taxpayer, whose business was the repair of sewers and other drains from the inside rather than through excavation, undertook two projects to develop a single-use light mandrel (i.e., tube) to facilitate the installation of a sheath from inside the drains, and develop a process and equipment to install the sheath using a single access point from inside a building (through a cleanout and using pushing) rather than also from the street (using a manhole and pulling rather than pushing the mandrel). ...

The Queen, 2017 TCC 179 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development challenging project that applied only existing methods and techniques and entailed no hypotheses or much testing did not qualify Project 705 (the “Plant Sterols Beverage Project”) of the taxpayer, which carried on an energy drink business, sought to develop a beverage containing a mixture of 800 milligrams of plant sterols in a two-ounce format. ...

A-Supreme Nursing & Home Care Services Inc. v. The King, 2023 TCC 39-- summary under Section 6 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule V- Part II- Section 6 the provision of agency nurses to seniors’ homes qualified as exempt nursing services The appellant, in addition to providing nurses directly to individuals, placed nurses in the long-term care facilities and nursing homes of its Ontario clients and did not charge GST/HST on the related fees in reliance on the exemption for nursing services in Sched. ... Furthermore, although such Act “clearly puts the general responsibility of health care services on the operators of care homes” (para. 44), he considered (at para. 46) that: [T]he FCA’s decision [in HSC] should not be read to suggest that having general responsibility over the provision of health care services is a necessary condition to providing an exempt nursing services supply. … Finding otherwise would lead one to conclude that any service provided by a contractor is a supply of personnel rather than the service actually provided for. ...