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Johnson & Johnson, 94 DTC 6125. ...

The Queen, 2009 DTC 179, 2008 TCC 684-- summary under Paragraph 18(1)(a) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a) A fine which the taxpayer paid under the Occupational Health & Safety Act (Ontario) for the offence of failing "to provide information, instruction and supervision to a worker" following a death of a worker was found not to come within the "egregious or repulsive" conduct obiter dictum of the Supreme Court of Canada. ...

The Queen, 2010 DTC 1399 [at at 4585], 2010 TCC 576, aff'd 2012 DTC 5055 [at 6842], 2011 FCA 321, aff'd 2013 DTC 5144 [at 6275], 2013 SCC 48-- summary under Redundancy/reading in words Summary Under Tax Topics- Statutory Interpretation- Redundancy/reading in words The taxpayer unsuccessfully argued (ca. para. 65) that s. 87(2) was intended to constitute a complete code as to the consequences of an amalgamation, so that it would be rendered redundant if an amalgamation could be governed by general Black & Decker ([1975] 1 S.C.R. 411) principles. ...

Salomon & Co., [1897] A.C. 22 (HL)): [A]n Ontario corporation is a legal entity that has a legal personality separate and apart from its directors, officers and shareholders. ...

Miller, J found that the Tax Court did not have the jurisdiction to consider an appeal by a purported Alberta trust which had been assessed by CRA for Ontario income tax (on the basis of being resident in Ontario) as well as for Ontario gross negligence penalties, stating (at para. 14): [I]t is also clear that the Tax Court of Canada does not have jurisdiction to decide if a provincial penalty is properly imposed: Andrew Paving & Engineering Ltd v Minister of National Revenue, [1984] C.T.C. 2164 (TCC) at paragraph 8 and Raboud v Canada, 2009 TCC 99 at paragraph 12. ...

In rejecting the taxpayer’s arguments inter alia that such property was capital property, which precluded the treatment of the receipts as being on income account (even under s. 12(l)(g)), Taylor TCJ held that as the amount of the royalty was “dependent upon the use of or production from ‘ the business as a going concern’ (the property),” and that the property sold had a direct relationship with the source of payment, the payments fell squarely within s. 12(l)(g). ...

…[I]t is also clear that the Tax Court of Canada does not have jurisdiction to decide if a provincial penalty is properly imposed: Andrew Paving & Engineering Ltd v Minister of National Revenue, [1984] C.T.C. 2164 (TCC) at paragraph 8 and Raboud v Canada, 2009 TCC 99 at paragraph 12. ...

The Queen, 2016 TCC 52 (Informal Procedure)-- summary under Benefits-Conferring Legislation Summary Under Tax Topics- Statutory Interpretation- Benefits-Conferring Legislation interpretation to favour conferral of intended benefits In connection with finding that he addition of an accommodation co-purchaser (for financing purposes) of a new condo did not have the effect of denying the new housing HST rebate, Hershfield J stated (at paras. 50-51): In Rizzo & Rizzo Shoes Ltd. ...

After noting (at para. 65) that “ Crown Forest found that accepted model conventions and official commentaries thereon may be referred to without the need to find an ambiguity in the text of the tax treaty” and (at para. 67) that “although Brazil is not an OECD member, the similarities between the language used in Article XXII(2) of the Treaty and that found in paragraph 23B of the 1977 OECD Model is evidence that the 1977 OECD Model was considered in drafting the Treaty,” Paris J stated (at para. 72): At paragraph 63 of the Commentaries [on the 1977 OECD Model], the limitation on the deduction [in Art. 23B] is stated to be “normally computed as the tax on net income, i.e. on the income from [the State of source] less allowable deductions.” ...

That is what the Supreme Court did in Compagnie Immobilière BCN …, where it decided that the word “disposition” in English (“aliéné” in French) was sufficiently broad to include the extinguishment of a right granted by a lease…. ...