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In finding that the taxpayer’s statement of claim should be struck, Woods JA applied the principle that even “if … a party is a stranger to a transaction, the transaction must still be described with sufficient detail that the other party can identify it” (para. 80) and noted, regarding the taxpayer’s allegation (para. 76) that the Audit Division shared information gathered from the requirement letters with criminal investigators, that “the statement of claim did not identify with particularity any criminal investigation into the Respondent” (para. 82) and that the “pleading does not link the alleged sharing of information to any particular criminal investigation” (para. 83). Furthermore, although a general statement of the Minister suggested “that audits may precede criminal investigations … this is permitted in Jarvis ” (para. 72). ...

In fact, the Appellants just seemed to ignore it, when in my opinion, having regard to their skills in and knowledge of the securities industry from working as executives for a wealth management firm and the multiple other circumstances or red flags that went up … they were clearly aware of the impact of the IPO’s value on their holdings. In affirming these findings that the CRA assessments were not statute-barred, Boivin JA stated (at para. 5): We are all of the view that the Judge correctly identified and applied the two-step approach to determine whether the appellants could be reassessed beyond the normal reassessment period pursuant to subparagraph 152(4)(a)(i) of the Act (Vine …). … We all agree with his conclusions for essentially the same reasons. ...

In confirming that CRA had not acted unreasonably in declining to recommend a remission order under s. 23(2) of the Financial Administration Act, Locke JA noted that CRA had “implicitly acknowledged the general intent noted in Montecristo … that GST/HST should be limited to consumption within Canada,” but had reasonably considered that “Goods purchased by non-resident consumers are only intended to be zero-rated if they are shipped to a destination outside Canada, or they are sent by mail or courier to an address outside Canada,” and further stated (at para. 23): The Assistant Commissioner concluded reasonably that the predicament in which Escape Trailer found itself … was caused not by any unintended results of the legislation, but rather by its failure to comply with any of the detailed conditions for zero-rating. ...

In confirming the decision below that the Minister was bound by the settlement agreement respecting the March 7, 2007 TY, Woods JA stated (at paras 31, 32, 33, and 35): [T]he principles from Galway do not provide the relief that the Crown seeks …. ... Third, the Crown does not suggest that the defect within the settlement agreement is self-evident to the Court as it was in Galway. … The general rule is that parties should be bound by the agreements that they make. ...

Deyab for failing to call his accountant or bookkeeper, or presenting a properly completed shareholders’ loan account reconciliation” (para. 48) – hence, there had been a misrepresentation. Before so finding, he quoted (at para. 46) the statements in Sopinka, Lederman & Bryant: The Law of Evidence in Canada that: §6.471 In civil cases, an unfavourable inference can be drawn when, in the absence of an explanation, a party litigant does not testify, or fails to provide affidavit evidence on an application, or fails to call a witness who would have knowledge of the facts and would be assumed to be willing to assist that party. ...

Monaghan JA found that the Tax Court had made no reversible error and rejected, among other Carvest submissions, that “because the Tax Court characterized the property to be valued as condominium units, rather than leased apartments, it considered itself bound to use the direct comparison method and the individual condominium resale market,” noting that “the Tax Court understood the units were rented but also qualified as “residential condominium units” for purposes of the Excise Tax Act” (para. 26) and stated further (at para. 32) that she was “ satisfied that the Tax Court chose the direct comparison valuation method because it decided it was the appropriate method in this case for the reasons it explained….” She further stated (at para. 35): The appellant … suggests that the proper approach is to first determine the value of the property and then decide which part of section 191 applies—subsection 191(1) or 191(3)…. ...

(para. 4) It was also immaterial that s. 256(7)(c)(i) (dealing specifically with a transaction of this type) was added only subsequently (“ Deans Knight … did not look at other provisions enacted after s. 111(5) in order to determine the object, spirit, and purpose of s. 111(5).” ...

Canada, 2000 DTC 6250 (FCA)-- summary under Personality Summary Under Tax Topics- General Concepts- Personality Rothstein J.A. applied (at p. 6256) the determination in Pioneer Laundry & Dry Cleaners Ltd. v. ...

Canada, 2000 DTC 6250 (FCA)-- summary under Separate Existence Summary Under Tax Topics- General Concepts- Separate Existence corporate veil not pierced Rothstein J.A. applied (at p. 6256) the determination in Pioneer Laundry & Dry Cleaners Ltd. v. ...

London & West Riding Investments Ltd. case stated (at p. 5114): "In other words, the elements of a sham require that the parties to a transaction together have deliberately set out to misrepresent the actual state of affairs to a third party.... ...