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In rejecting this submission and confirming the Minister’s assessment of Tusk Exploration under Part XII.6, Webb JA stated (at paras 28-29): … [T]he reference to “purports to renounce” in subsection 66(12.73) … is a reference to an amount that the corporation stated in the forms that it filed that it was renouncing and hence an amount that it claimed that it was renouncing. ... Furthermore, since subsection 66(12.73) … refers to both an amount that a corporation “purports to renounce” and to an amount that a corporation “can renounce”, amounts that a corporation “purports to renounce” cannot be restricted to only amounts that it “can renounce”. Because Parliament has chosen to use two different expressions, it must mean that Parliament did not intend for the two expressions to be synonymous. … [P]aragraph 66(12.73)(d) … provides that any reduction in the amounts renounced does not affect the calculation of the amount payable under Part XII.6…. ...

., 2018 FCA 166-- summary under Subsection 245(4) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(4) allocation of most partnership profits to a lossco that acquired its interest at year end without economic risk was vacuous and abused ss. 96(1)(f), 103(1) and 160 The taxpayer was a holding company which wholly-owned a “Partnerco” holding an approximate ¼ limited partnership interest in a strata development partnership (the partnership) which, by May 25, 2006, had realized income of $13 million from the sale of most of the strata units. ... In finding that such allocation defeated the object of s. 96(1) and thus was abusive for purposes of s. 245(4), Woods JA stated (at paras. 68-69, 71) that: [T]he allocation of the partnership’s income for tax purposes to Nuinsco, which became a partner one day before the end of the partnership’s fiscal period, frustrates the object, spirit or purpose of paragraph 96(1)(f) … by divorcing the economic consequences of the arrangement from the allocation of taxable income … [as] Nuinsco had virtually no economic interest or risk in the real estate development … except for a 10 percent “deal fee”. ... In also finding that there was an abusive circumvention of s. 160, i.e., avoidance of the application of s. 160 to the stock dividends and preferred share redemptions (viewed as being in combination a gratuitous transfer of property by the Partnercos to the Holdcos) as a result of the acquisition of control of the Partnercos (resulting in deemed taxation year ends of the Partnercos occurring before they had been allocated partnership income and, therefore, before they had incurred a tax liability) occurring shortly before the partnership fiscal period end, Woods JA stated (at paras. 123): [T]he acquisition of control of Partnerco arose as part of a series of transactions that was devoid of any purpose or effect except to obtain a tax benefit, or in this case, two tax benefits – the avoidance of tax by Partnerco and the avoidance of liability under section 160 by Holdco. … Landrus … makes it clear that abuse may be established by the vacuity of transactions. ...

The Crown submitted that “where a transfer is effected through a number of preordained transactions that together result in the transferor’s patrimony being depleted … [the word] ‘time’ [in s. 160] can encapsulate the whole of the transactions effecting the transfer” (para. 28). In rejecting this submission, Noël CJ stated (at para. 58): [T]he adequacy of the consideration given must be measured against the value of the property transferred by way of a “snapshot” taken at the point in time when the transfer takes place. … [I]t is not disputed that Newco gave Oldco adequate consideration at that time …. ... In further reversing the finding below, that the note (the “Oldco Note”) issued by Oldco to redeem its shares only had nominal value so as to engage the application of s. 160, he stated (at paras. 62-63): [I]t was not open to the Tax Court judge to hold that the Newco note had “considerable” value and that the Oldco note had a “nominal” value since both were backed by the same assets (Reasons at para. 57). … I also agree …that the Oldco note represented a bona fide debt in the face amount of $30 million. … The law is clear that the payment of a bona fide debt cannot trigger the application of subsection 160(1) which is precisely what took place when the notes were discharged …. ...

Nearly every error a taxpayer might make in over-contributing to his or her RRSP (other than a simple arithmetical error) will be caused by a misunderstanding of the applicable limits – an error of law. … Similarly, the fact that the error might have been made by a third party advisor or as a result of erroneous advice given by such advisor does not automatically mean that the error cannot be reasonable. ... However, in going on to dismiss his appeal, she stated (at paras, 77-78): … Mr. ... Connolly does not appear to have made any inquiries … to confirm his contribution room. ...

Second … [t]he case law establishes that the zero-rated element must be the principal element in the single supply if the supply is to be zero-rated. … … [B]oth common sense and the expert evidence establish that the reason for administration of dental anesthetics- including those containing epinephrine- is pain control …. ...

In affirming the finding below that the first four years (which were beyond the normal reassessment period) were validly reassessed, Webb JA stated (at paras 38, 40): … Simply stating that he transferred unspecified substantial amounts to M.D. ... Deyab was repaying amounts that were payable to him when he withdrew the amounts in issue. … … [W]hile the Tax Court Judge should have first acknowledged that the onus was on the Minister to establish the facts that would justify the reassessments issued for the statute-barred years, there was sufficient evidence …to conclude that the Minister had satisfied this onus. ... Consulting, which … were not, on a balance of probabilities, repayments of amounts due to him. ...

In rejecting the second submission, Pelletier JA stated (at paras. 30-32): … Judicial comity is a doctrine which seeks to promote uniformity and predictability in the law. ... As a result, the use of the expression “horizontal stare decisis ” to refer to judicial comity is misleading precisely because judicial comity is not enforced by courts of appeal while stare decisis is. As a result, the Federal Court committed no legal error when it declined to follow the Lin case. … The Federal Court came to its own conclusion that the necessary criteria had been satisfied by reference to the documents themselves. ...

She stated (at paras. 54, 56 and 62): The Impugned Provisions … are similar to information automatically provided to the CRA for regulatory purposes (e.g., T4s by employers, T5s by financial institutions, and taxpayers’ annual disclosure of foreign holdings). … It is difficult to see how a seizure contemplated by the Impugned Provisions significantly intrudes into privacy interests, as the appellants appear to suggest. Accordingly, I see no reason in this case to revisit the comment in Jarvis that the entire ITA is a regulatory statute. … Quite simply, the Impugned Provisions are an example of international cooperation in the administration of income tax laws. … ...

Canada, 2024 FCA 45-- summary under Section 35 Summary Under Tax Topics- Other Legislation/Constitution- Constitution Act, 1867- Section 35 Senate vacancies do not invalidate bills passed with a quorum The taxpayer appealed a reassessment of its 2011 taxation year – made in reliance on a retroactive amendment made to the relevant ITA provision in 2014 – on the grounds that the amending Act was passed by a Senate that had substantial vacancies, contrary to Part IV of the Constitution Act, 1867 (which has detailed provisions respecting the appointment of specified numbers of senators from each province). In confirming the decision below that this claim should be struck, Biringer JA referred to s. 35 of the Constitution Act, 1867, and stated (at paras. 12-13): Crucially, section 35 makes it clear that the Senate may exercise its powers notwithstanding any vacancies, as long as there is a quorum of senators …. Accordingly, it was plain and obvious that the appellant’s Senate vacancy argument had no reasonable prospect of success …. ...

The Crown … submitted that “municipal service” is only intended to apply to a service provided by a federal or provincial government when that government is acting as a municipal authority. ... Section 21 … does not provide that a “municipal service” will only be a service provided by a government acting as a municipal authority. Webb JA then stated (at paras 23, 24 and 25): [The Crown’s] argument is essentially that a municipal service can only be a service that a municipality (and not the federal or provincial government) is obligated to provide. … Applying this interpretation to the national park example would mean that for any residents of a national park, for whom no municipality is obligated to provide services, the services provided by the federal government would not be “municipal services” for the purpose of section 21, even though such services would normally be provided by a municipality. … In my view, this result is not the result that Parliament intended and does not take into account that section 21 applies to services provided by a government or a municipality. … Words and Phrases municipal service ...