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., the identity of the debtor, the principal amount, the amount of interest and the maturity date” identified in General Electric Capital, “ the only term that was significantly different in respect of the Post-Auction Debt … was the amount of interest.” However, although thus “there was not a disposition in 2011 of the Pre-Auction Debt” (para. 105), he had previously stated (at para. 86): [S]ubparagraph (b)(i) of the definition of “disposition” … states that “‘disposition’ of any property … includes … any transaction or event by which, … where the property is a … mortgage, … the property is in whole or in part redeemed, acquired or cancelled….” … Thus, by reason of the foreclosure and the judicial sale, the Mortgage was cancelled. ...

., the identity of the debtor, the principal amount, the amount of interest and the maturity date” identified in General Electric Capital, “ the only term that was significantly different in respect of the Post-Auction Debt … was the amount of interest.” ... The key passage appears to be the following (at para. 86): [S]ubparagraph (b)(i) of the [s. 248(1)] definition of “disposition” … states that “‘disposition’ of any property … includes … any transaction or event by which, … where the property is a … mortgage, … the property is in whole or in part redeemed, acquired or cancelled….” … Thus, by reason of the foreclosure and the judicial sale, the Mortgage was cancelled. ...

D’Auray J stated (at para. 29): Justice Noël … in … Kruco … agreed that the words “ earned or realized ” in subsection 55(2) refer to income after taxes. … In rejecting the 468’s further submission “that taxes have to be calculated at the end of the year and that at the end of the year Tri-Holdings did not owe any income tax” (para. 30) D’Auray J stated (at paras. 31, 33): As stated by Justice Sharlow in VIH Logging Ltd., supra, the phrase “income for the year” is not used in subsection 55(2) of the Act. … [T]he safe income of Tri-Holdings had to be determined immediately before December 13, 2006, namely before the first deemed dividend was generated. This is what the Minister did …. ...

This general principle was identified … in … Simard-Beaudry … as …: …[T]he taxpayer’s liability results from the Act and not from the assessment. ...

I also accept … that he used these lines of credit to repay his family and friends for money he borrowed to urgently finance the renovation of 1049304. The fact that the funds in the lines of credit were commingled amongst the three purposes of repaying the private loans, the renovation project, and construction project is insignificant because all are eligible uses in the circumstances. … … Mr. Brown … did not receive dividends from either corporation. … I do not believe that either corporation would have met the statutory solvency test for payment of dividends. ...

Visser J found that CIBC received a taxable service from Aeroplan, so that it was unnecessary for Visser J to consider the second argument – but he nonetheless did so, and found that the Aeroplan Miles did not qualify as gift certificates, stating (at paras 80, 83): … Parliament intended a gift certificate to be an equivalent to money, and to have attributes similar to money. Therefore in my view, a gift certificate must have a stated monetary value expressed on its face physically or retrievable electronically. … … Aeroplan Miles … fatally, they do not have a stated monetary value. ...

. … c) The usual activities of a money lending business of this nature were not consistently present. There was no negotiation of financial terms with the borrowers, no revision of legal documentation reflecting the appellants’ direction and discernment and the lending opportunities were offered by a single third party and, at that, only on a take it or leave it basis; … d) … ACI … acted as the primary party engaged in the relevant trade or undertaking and was not a mere agent or bare trustee facilitating the operation of Susan and Barry’s money lending business. … e) Had the loans not ultimately defaulted, the Appellant was willing and did continue to advance funds solely for the purpose of earning interest, rather than turning the loans over for a profit in the nature of a business. … Words and Phrases loan ...

Hogan J first noted (at paras 111-112): … The Appellant observes that subsection 74.5(11) does not refer to a “series” of transactions... ... Mady must be determined solely by reference to that transaction. … [T]he transfer of the shares from her to Dr. ... Mady. … … [Per] Groupe Honco … “one of the main purposes” … “…implies that a taxpayer may have more than one main motive in acquiring shares”. ...

Leaving aside the discretionary component of ss. 38(3) of the above legislation, … nowhere [in section 253 of the Ontario Business Corporations Act] is it stated that non-compliance with the statute voids a reported dividend for the purposes of a section 160 assessment. … Larouche … 2010 FCA 32 … stated that a reported dividend, even if not in compliance with the provincial statute, remains valid for tax purposes…. …[I]t is difficult to see how the legal treatment of a dividend under corporate and civil law would prevent Parliament from regarding that dividend, for tax purposes, as a transfer of property without consideration when made by persons who are not dealing at arm's length. … In also rejecting the taxpayer’s argument that a portion of the dividends were in fact loan repayments, he stated (at paras. 25-26): However, this does not change the fact that the dividends … were reported as dividends …. ...

Bocock J stated (at paras 10, 14, 15): … Non est factum is available where a person is not capable of both reading and sufficiently understanding a document. … … The medical evidence … commences from the diagnosis date [of metastatic cancer in 2002]. … With the exception of Mr. Newton, each witness indicated that Anna was in a confused and depressed state from her diagnosis date until the time of her death. … [S]he could not read English at all and spoke very little of it. … Even if Anna had received the services of an interpreter, in her depressed and sickened state, on balance, she likely would not have understood. ... Therefore, the notices of reassessments responsive to the 2003 filings … were void. … [T]he reassessments were consequential to invalid or unlawful filings and issued by the Minister under innocent mistake of fact. ...