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John Lorito, Trevor O'Brien, "International Finance – Cash Pooling Arrangements", 2014 Conference Report, (Canadian Tax Foundation), 20:1-33-- summary under Subsection 212(3.3) Summary Under Tax Topics- Income Tax Act- Section 212- Subsection 212(3.3) Unavailability of s. 212(3.3) where Canco owes $50 to Netherlands intermediary, which owes $40 to Caymanco and $100 to USCo – because U.S. withholding rate is 0% (p. 7) At first glance, it seems [in this example] that the rule in subsection 212(3.3) may apply as there would appear to be two intermediary debts and, therefore, two non-residents to which interest is deemed to be paid, namely, USCo and CaymanCo. ...

Carrie Aiken, Johnson Tai, "Debt Restructuring Transactions – Issues, Strategies and Trends", 2016 CTF Annual Conference draft paper-- summary under Disposition Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Disposition Rescission if the parties could sue on the 2 nd arrangement alone (p. 3) [A] contract will generally be rescinded where the parties intend to extinguish their former contractual relationship and substitute a new and self-contained agreement (as opposed to merely varying the terms of the prior agreement), [fn 18: See, for example, Niagara Air Bus Inc. v Camerman (1989), 69 OR (2d) 717 (HCJ); varied on appeal with respect to the application of the Interest Act, (1991), 3 OR (3d) 108 (CA); leave to appeal dismissed, [1991] SCCA No 374 and Amirault. ... The seminal rescission case, Morris v Baron & Co., [fn 19: Morris v Baron & Co., [1918] AC 1 (UK HL).] establishes that one method of determining whether there has been a rescission of an original agreement is to ask whether the parties could "sue on the second arrangement alone, and the first contract is got rid of either by express words to that effect, or because, the second dealing with the same subject-matter as the first but in a different way, it is impossible that the two should be both performed". [fn 20: Per Lord Devlin, in Smeaton Hanscomb & Co Ltd v Sassoon I Setty Son & Co, [1953] All ER 1471(QBD). ...

[fn 39: S & D International Group Inc. v. Canada (Attorney General), 2011 ABQB 230, at paragraph 106.] ... At issue was the wording of a restrictive covenant in an employment contract between Shafron and KRG Insurance Brokers – specifically, the interpretation of the ambiguous phrase "Metropolitan City of Vancouver. ... In order to get rectification it is necessary to show that the parties were in complete agreement on the terms of their contract, but by an error wrote them down wrongly; and in this regard, in order to ascertain the terms of their contract, you do not look into the inner minds of the parties – into their intentions – any more than you do in the formation of any other contract. ...

Tina Korovilas, Drew Morier, "Non-Corporate Vehicles in the Foreign Affiliate Context", 2018 Conference Report (Canadian Tax Foundation), 20:1 – 114-- summary under Paragraph (c) Summary Under Tax Topics- Income Tax Act- Section 95- Subsection 95(1)- Excluded Property- Paragraph (c) Initial concern re s. 95(1) – EP – para. (c) that property of the partnership could not qualify (pp. 20:56-59) When the EP definition was first proposed in 1982, the draft provision raised concerns that property of the partnership could not qualify as property of the FA. … The tax community expressed a concern that where an FA has an interest in a partnership that carries on an active business, the partnership interest of the FA could qualify as EP, but partnership property used for the purpose of gaining or producing income from an active business could not so qualify … [so] that where a partnership of which a foreign affiliate is a member disposes of capital property used principally for the purpose of gaining or producing income from an active business, the property does not qualify as excluded property …. … Although the current definition continues to refer to property “of the” FA, it has been accepted that the partnership postamble resolves the concern that arises where partnership property has been disposed of. ...

Accordingly, in situations where a non-licensed insurer is involved in providing or procuring insurance, the GST/HST implications may be different depending on whether the intermediary is acting as an agent of the insured or whether the intermediary is acting as principal in acquiring the insurance and resupplying the benefits of the insurance coverage to the insured…. … Vanex Truck Service … held that GST/HST was collectible on fleet insurance that was acquired from an insurer and provided by a trucking company to its independent truck drivers; whereas… Libra Transport …held that GST/HST was not collectible as…the trucking company was acting as agent for its subcontractors in obtaining insurance. ... [I]n… 142436 … CRA confirmed that various employees may be jointly employed by three related corporations so as to result in no GST/HST being collectible on the reimbursement of salaries. ... In this arrangement, however, the service provider would generally be considered to be providing a taxable management service to the government entity that it is providing the services on behalf of [as] for example [in]… Thompson Trailbreakers Snowmobile Club.. and… Meadow Lake Swimming Pool …. ...

Gordon Zittlau, "Corporate Reorganizations Involving Taxable Canadian Property – Foreign Merger Considerations", International Tax Planning (Federated Press), Vol. ... Foreign merger exemption in s. 248(1) – disposition – (n) avoids s. 116 application (p. 1409) [T]he foreign merger exemption deems that no disposition has occurred, and an acquisition may still exist…. ...

Tina Korovilas, Drew Morier, "Non-Corporate Vehicles in the Foreign Affiliate Context", 2018 Conference Report (Canadian Tax Foundation), 20:1 – 114-- summary under Paragraph (a) Summary Under Tax Topics- Income Tax Act- Section 95- Subsection 95(1)- Excluded Property- Paragraph (a) Potential qualification of partnership interest under EP – para. ... Under partnership law in common-law provinces, all members of a partnership are considered to be carrying on any activity carried on by the partnership [fn 166: Robinson Trust … 98 DTC 6065… nos. 9722815… 2000-0059145,… 2001-0090655;… 2002-0149977,…and 2001-0070605,…See also 9636835…confirmed… 2012-0453991C6 (f)…after this principle was challenged in the case of Quebec civil-law partnerships in Laval (Ville de) c. ...

[fn 18: 2012-0461151E5]. … [T]rade payables not evidenced in writing are not similar to bonds, notes, debentures, or mortgages. … Bonds etc. issued by LP are not issued by (o.2) corp as limited partner (pp. 29:10- In some common-law jurisdictions, a debt obligation issued by a partnership might be considered to be a debt obligation issued by the partnership’s investors…. ... OMERS … denies the existence of any legal relationship between the limited partners and a third party that has entered into a contract with the limited partnership (or, as the court more precisely puts it, a contract between the third party and the general partner acting in its capacity as general partner of the limited partnership). … [S]ection 253.1 provides that, for the purposes of paragraph 149(1)(o.2) and other listed provisions, when a trust or a corporation holds an interest as a member of a partnership and, by operation of law, the liability of the partner as a member of the partnership is limited, the partner is not considered to be carrying on the business or other activity of the partnership solely by virtue of acquiring or holding an interest in the partnership. … The issuing of debt should be viewed as part of the “business” or “activity” of the partnership that would not, as a result of section 253.1, be considered to be carried on by the investment corporation. … Consolidated Mogul … [stated:] [T]he financing function of a mining company is an integral part of its business. … Accordingly … [t]he result of such application is that the issuance of a debt obligation by a limited partnership should not be attributed to its limited partners. Guarantee of LP debt does not engage s. 149(1)(o.2)(iii)(B) (pp. 29:13- 16) [O]n June 26, 2013…the phrase “that had not issued debt obligations” was replaced with “that had not... issued bonds, notes, debentures or similar obligations.”… [A]ccording to … Federated Co-operatives … “similar obligation” is a narrower category than “obligation.” ...

Élisabeth Robichaud, Marie-Emmanuelle Vaillancourt, "An Avoidable Threat to the Protection of Solicitor-Client Privilege", Perspectives on Tax Law & Policy, Vol. 4, No. 3, September 2023, p. 11-- summary under Solicitor-Client Privilege Summary Under Tax Topics- General Concepts- Solicitor-Client Privilege Chambre des notaires found that a limitation imposed on solicitor-client privilege (SCP) that was “not absolutely necessary to achieve the purposes of the ITA” thereby infringed on s. 8 of the Charter, and further found that there it was “ not absolutely necessary … to rely on notaries or lawyers rather than on alternative sources in order to obtain the information or documents being sought.” ...

Gordon Zittlau, "Corporate Reorganizations Involving Taxable Canadian Property – Foreign Merger Considerations", International Tax Planning (Federated Press), Vol. XX, No. 3, 2015, p. 1407-- summary under Subsection 87(8) Summary Under Tax Topics- Income Tax Act- Section 87- Subsection 87(8) Where there is a merger of two foreign corporations whose shares are taxable Canadian property (because of an underlying Canadian real estate or resource sub), s. 87(8) may provide rollover treatment – but there still could be a share disposition giving rise to s. 116 filing and withholding requirements unless the para. ... Where a merger results in a continuation of the merged corporations, the legal principles expressed in… Black & Decker [[1975] 1. ...