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The Queen …, [fn 5: Sub nom water's Edge Village Estates (Phase II) Ltd., … 2002 FCA 291 ….] the Tax Court in Triad Gestco Ltd. v. The Queen…, [fn 6: … 2011 TCC 259 …aff'd … 2012 FCA 258 …] and, in the context of a provincial general anti-avoidance rule, the Court of Québec in Ogt Holdings Ltd. c. ... The Queen … [fn 25: … 2008 TCC 274, para. 121; aff'd … 2009 FCA 113.] and 1207192 Ontario Ltd. v. ...

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Canada Revenue Agency (" Leroux "), [fn 2: 2012 DTC 5050 (BCCA).] ... (" Gordon "), [fn 3: 2013 DTC 5112 (FC).], and McCreight v. ... Indicia of negligence (p.1) In all three cases, the courts dismissed the Crown's motions to strike certain of the taxpayers' claims – including negligence – and, in doing so, demonstrated that some civil actions against the CRA may have a reasonable chance of success at trial. ...

Second, the application of subsection 100(1) 8is one-sided – it provides no depreciable step-up to the partnership in the hands of the purchaser. ... There is no necessary corollary between this amount and the underlying income gains; … … The Amendments … do nothing to address the inconsistent application of the provision noted above. … A taxpayer that disposes of a partnership interest to an entity other than a Prohibited Acquirer – a taxable Canadian corporation, for example – may be concerned that subsection 100(1) will ultimately apply to it if the corporation sells the interest to a Prohibited Acquirer within a relatively short time frame. ... Such covenants will certainly be commercially undesirable to potential purchasers of partnership interests. … ...

The Federal Court of Appeal affirmed this statement in Dixon [Footnote 29 – Dixon v R, 2001 DTC 5408, at para 6]. R & L Food Distributors [77 DTC 411] … [stated:] … [I]t is obvious that coming from one country to work for the day at a place of business in another country and thereafter returning to one's permanent residence in the evening is not tantamount to making a temporary stay in the sense of establishing even a temporary residence in the country where the business enterprise is situate. ...

The United States implemented broad-ranging tax reform, which included a "Transitional Tax" on most accumulated Earnings and Profits — essentially tax-based retained earnings — of many foreign corporations. [fn 2: US Internal Revenue Code ("IRC") § 965] … Canadian personal taxes and non-resident withholding tax are partially creditable against this Transitional Tax. [fn 3: IRC § 901, 965(g)] Americans who wish to generate Canadian tax to offset the Transitional Tax will need dividends paid in 2017. ...

Groupe Honco finding of multiple "main" purposes (pp. 9-10) In Groupe Honco (… 2013 FCA 128)…[t]he FCA said, "The phrase 'one of the main purposes' is unambiguous and implies that a taxpayer may have more than one main motive in acquiring shares. ... " … (The UK decisions referred to are Prudential Plc v. Revenue & Customs, [2007] UKSPC 636; IRC v. ... Revenue & Customs, [2012] UKFTT 104 (TC).) U.K. approach is better (p.10) The approach of the UK courts (to perhaps omit the words "one of" and turn the phrase into a simple "main purpose" test) and of the Canadian courts, as in Honco (to effectively drop the word "main" and make the phrase into a "one of the purposes" test), both attest to the uncertainty of the language. ...

.-- summary under Subsection 248(25.4) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(25.4) Example of sale of ½ of capital interest plus ½ of right to enforce income payment (p.271) [A]ssume that a beneficiary's capital interest in a unit trust initially consists of 1,000 units purchased for $10,000 on December 23, 2015. ... Consequently, the total adjusted cost base of the 500 units sold is $5,200: $5,000 + $200. ...

Div.)and Kucor Construction & Developments & Associates v. Canada Life Assurance Co. (1998 CanI.II4236 (ONCA)] ...

D.A.I., 2012 SCC 5, at paragraph 31.]… Breaking of series by intervening event (p. 84) One possible standard to consider for intervening events comes from the field of tort law: the concept of novus actus interveniens …. ... & R. Simard Inc. v. The Queen, for example, Tardif J wrote that a 12-month interval constituted a "long period of time" for the purpose of determining whether a series existed. ... [fn 67: … 2009 FCA 163, at paragraph 51.] Meaning of "family resemblance" (pp. 90-1) Milet has explained the idea of family resemblance as follows: [T]he various instances of a general term's application would be linked by, as Wittgenstein called them, "family resemblances" – the reference here being to the way that traits are shared by and dispersed among members of a family: for instance, a girl has red hair and is short like her father and grandmother, while her brother, who is also red-haired, is tall like his blond mother. ...