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In addition, BP “did not refuse to order compliance with the Minister’s request for information solely because the audit for a specific year had concluded, but because the information had been requested for broader purposes, other than the issues identified in the audit, and the issues identified in the audit had already been addressed,” whereas here, “the Minister identified the specific purpose of the Request for Information related to the 2016 audit … [which] information has not been provided and the issue identified in the audit has not been resolved” (paras. 129, 131). Although the spreadsheet had some aspects of a tax accrual working paper (“TAWP”) considered in BP, there the “FCA’s caution was against imposing an obligation to self-audit” (para. 153), whereas here “[u]nlike BP, the concerns arising from the tax year under audit have not been addressed … [and] the Minister has not sought access to the MSPM (whether or not it is a TAWP) without advancing a particular justification” (para. 152). ...

Regarding the CRA position that, even if it had the discretion under s. 220(3) to accept the filing of a new T5013 return, no extension was appropriate, Régimbald J found (at para. 134) that CRA had failed to consider inter alia that its reassessment “would create injustices … given Onex’s cumulative representations indicating that they always intended to benefit from the ultimate tax result now provided by Bill C-43, and that their request was not an attempt at retroactive tax planning” – and that CRA had “failed to explain why, in its view, the ‘harsh consequences’ in this case better reflected Parliament’s intention” (para. 141). ...

The Queen, 94 DTC 6620, [1994] 2 CTC 345 (FCTD)-- summary under Agency Summary Under Tax Topics- General Concepts- Agency shareholder generally does not carry on business of corporation Before finding, on the evidence, that the taxpayer had transferred all the assets of his chicken farm business to a corporation other than the land and the chicken quota and that the corporation was not an agent of the taxpayer, Wetson J. stated (p. 6622): "... one must start from the presumption that generally when a company is incorporated to carry on a business, the business becomes that of the company and the shareholder cannot claim that business as his or her own. ...

The Queen, 94 DTC 6620, [1994] 2 CTC 345 (FCTD)-- summary under Personality Summary Under Tax Topics- General Concepts- Personality Before finding, on the evidence, that the taxpayer had transferred all the assets of his chicken farm business to a corporation other than the land and the chicken quota and that the corporation was not an agent of the taxpayer, Wetson J. stated (p.6622): "... one must start from the presumption that generally when a company is incorporated to carry on a business, the business becomes that of the company and the shareholder cannot claim that business as his or her own. ...

The Queen, 94 DTC 6620, [1994] 2 CTC 345 (FCTD)-- summary under Separate Existence Summary Under Tax Topics- General Concepts- Separate Existence Before finding, on the evidence, that the taxpayer had transferred all the assets of his chicken farm business to a corporation other than the land and the chicken quota and that the corporation was not an agent of the taxpayer, Wetson J. stated (p. 6622): "... one must start from the presumption that generally when a company is incorporated to carry on a business, the business becomes that of the company and the shareholder cannot claim that business as his or her own. ...

Strayer J. stated (pp. 6510-6511): "... Normally a person who lends money when he is not in the business of money lending makes an investment unless there are unusual circumstances. ...

. … Mr. Tetz’ demonstrated diligence and care in perusing the Guide were clearly the very antithesis of neglect and carelessness, even if his firmly held conclusions, upon which he acted in filing Reilly’s return were wrong. ...

MNR, 94 DTC 6227, [1994] 1 CTC 353 (FCTD)-- summary under Subsection 220(3.1) Summary Under Tax Topics- Income Tax Act- Section 220- Subsection 220(3.1) In dismissing the taxpayer's application to set aside a decision of the Chief of Appeals to vacate part only, and not entirely, interest on the balance of tax payable by the taxpayer for three taxation years, Pinard J. stated, after referring to Information Circular No. 92-2: "... it should be noted that such general guidelines are not to be elevated to the status of legislation, thereby limiting the decision-making authority in the exercise of the discretion conferred on it by an enabling Act.... ...

In finding that the taxpayers were entitled to deduct their losses on the unit for their 1984 taxation year notwithstanding the total absence of rental income for that year, Jerome A.C.J. stated (p. 6528): "... where the business venture, under normal circumstances, would have realized a profit but fails to do so because of a dramatic change in conditions, a taxpayer should be granted a reasonable period of time in which to ascertain that no income is likely to be earned. ...

In finding that the taxpayers were entitled to deduct their losses on the unit for their 1984 taxation year notwithstanding the total absence of rental income for that year, Jerome A.C.J. stated (p. 6528): "... where the business venture, under normal circumstances, would have realized a profit but fails to do so because of a dramatic change in conditions, a taxpayer should be granted a reasonable period of time in which to ascertain that no income is likely to be earned. ...