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[fn 26: … 2009 TCC 118. para. 47.] More recently, however, in On-Line Finance & Leasing Corp. v. ... What we said in Haverty Realty & Investment Co., 3 T.C. 161, 167 (1944), still pertains today: The Supreme Court of the United States, almost all the Circuit Courts of Appeals, and this Court have held that the parol evidence rule cannot be invoked by a third party, not a party to the written instrument involved. ...

. … [T]here is a strong argument that the IA definition applies for greater certainty to ensure that LLLPs and LLPs are not treated as corporations. ... [fn 106: See Gerling Global …. v. Canadian Occidental…, 1998 ABQB 714. ... Relevance and extent of limited liability (pp. 24:29 – 32) [O]PA LLPs are also full-shield LLPs [fn 107: Section 10(2) of the OPA] and the CRA has to date treated these LLPs as partnerships for Canadian tax purposes. ...

The loss business was broadly identified as marine construction, rather than being limited to marine construction in a specific location, based upon evidence that marine construction businesses typically operate in various areas throughout the country; [fn: 50: Canadian Dredge & Dock Co. v. ... The loss business was found to be selling clothes, whether those clothes were sold to individuals or to retail and wholesale merchants, and whether they were ladies' clothing or men's and boy's clothing; [fn 53: Martin & Co. ...

., standby charges) payable by a borrower as consideration for the lender agreeing to lend money or make money available (arguably, under the definition of “restrictive covenant” such an agreement “affects … the … provision of property … by the taxpayer” (i.e., of funds by the lender) or “affects … the acquisition of property … by the taxpayer” (i.e., the lender’s acquisition of the debt obligation) consent payments, i.e., payments made to creditors in consideration for consenting to an amendment to the debt terms, e.g., to permit a particular transaction or loosen a financial covenant (such “agreement could be viewed as affecting the (ongoing) provision of property by the taxpayer, being the loaned funds, especially if the consent relates to an amendment of a covenant that could otherwise have been breached and allowed the taxpayer to demand repayment under an acceleration clause (or, more generally, to the extent the amendments affect the ongoing terms under which the loan will continue to be provided).”) in the context of a distress restructuring, an additional payment made to a debt holder who agrees to exchange for the securities of the restructured debtor by a specified date, e.g., where the debtor proposal is that holders exchange each $100 of debt for shares with a fair market value of $40, an “early consenting” debenture holder might receive shares having a fair market value of $50 (“The additional $10 of value may properly be viewed as consideration for the debenture holder having agreed to consent to the restructuring plan by the specified date, rather than as consideration for the exchange itself, having regard to paragraph 68(c).”) ...

(" Avenue ").] the Tax Court found that Avenue Business Campuses Ltd. ... (" Forever Dance ") and Fleming School of Dance Ltd. v. R., [2007] G.S.T.C. 152 (T.C.C.) (" Fleming "), where entrepreneurship and dance courses were accepted as vocational training.] ...

Her TFSA now has an FMV of $16,500 ($10,000 + $5,000 contribution + $6,500- $5,000) and her RRSP now has an FMV of $148,500 ($150,000 – $6,500 + $5,000). ...

. … [A]ssume that a CFA (CFA 1) of a CCPC earned $100 in year 1 of the CCPC. … [T]he income inclusion would be completely offset by a deduction under subsection 91(4) because CFA 1 paid FAT of $35. ... By contrast, if CFA 1 paid FAT of only $21 because of the reduced US corporate rate, then the CCPC would recognize a $16 income inclusion in year 1.46 This $16 would be added to the CCPC’s ACB of the CFA 1 shares, pursuant to paragraph 92(1)(a). … [A]ssume that CFA 1 then repatriated the after-tax amount ($100 − $35 = $65) to the CCPC in year 2. Assuming that the amount was FAPI earned by CFA 1, the CCPC would be entitled to a full deduction under paragraph 113(1)(b) (that is, UFT ($35) × RTF − 1 (3) = $105). ...

Subsection 8(13) provides additional requirements. … 2000-0022015 …and 2011-0394321E5 … [indicate] that a work-from-home arrangement may be initially entered into voluntarily and formalized later …. ... Landry (p. 2) Subparagraph 8(13)(a)(ii) requires that the workspace be used exclusively for the purpose of earning employment income and used on a regular and continuous basis for meeting customers or other persons in the ordinary course of performing the employment duties. … "[M]eeting" means a physical encounter … [per] 2013-0481171E5 … [notwithstanding] Landry. ... This would imply … at least 6 months in order to meet the test. ...

. … [A] bank has two subsidiaries: a fund manager, and a trust company. ... However, we also believe that these cases are not relevant to the question whether subsection 104(1) embodies a trust in its trustee for the purpose of determining relatedness. … The CRA is of the view that subsection 104(1) applies, and therefore a trust is related to each person related to the trustee of the trust [fn 103: … S1-F5-C1 … 1.49]. ... If the trustee is a corporation, merely deeming the trust to be an individual does not go far enough …. ...

Avoidance of pro rata recognition of FAPI where s. 95(12) election (p. 1226) The … section 95(10) ITA … rule simply wipes out the avoidance of attribution and — using the rules in sections 91(1) and 95(1) ITA and section 5904 of the ITR — attributes FAPI in proportion to the overall dividend entitlement in the deemed CFA. ... Then, the rules attribute the FAPI of that deemed separate corporation to the relevant shareholders if — applying the rules in section 93.2 ITA — that separate corporation is a CFA of the electing party…. ... If Canco elects the proposed section 95(11) and 95(12) ITA regime – which treats Cell A as a separate corporation entirely owned by Canco – Canco’s participating percentage is 100 percent and its section 91(1) ITA attribution will be 100 percent of $2,000. ...