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In fact, the quality of the sound recording had everything to do with the quality of the physical medium …. ... The distinction between tangible and intangible property also can be significant for GST/HST purposes, e.g., under the place-of-supply rules – and also for the Part XIII distinction between royalties and purchases of goods. ... Agence du revenu du Québec, 2019 QCCQ 1818 under Schedule II – Class 8(j). ...

Based on JAD’s widespread use of misleading backdated records and an untenable taxation theory, an inference of a guilty intent could also have been reasonably drawn. … [T]he only argument potentially available to them was one that was successfully employed in R v Patry, 2018 BCSC 1524 [which stated]:... ... Deacur and Gordon based on a wholly untenable but mistaken belief that their methods were sound does not, however, lead to a conclusion that the prosecution was legally unsound. … [T]he investigation was thorough, fair, objective and competently carried out. ... Canada, 2019 FC 853 under s. 239(1)(c) and General Concepts – Malicious Prosecution. ...

18 August 2019- 10:39pm Glencore – High Court of Australia finds the Australian Taxation Office was entitled to use privileged documents included in the Paradise Papers leak Email this Content Glencore companies sought an injunction restraining the Australian Taxation Office from making any use of privileged documents that had been prepared for Appleby in Bermuda to provide legal advice on the Glencore inbound structure and which had ended up in the ATO’s hands as a result of their inclusion in the Paradise Papers. ... After referencing the “more general, public interest … in the fair conduct of litigation, which requires that all relevant documentary evidence be available,” the Court further stated: In striking the balance between the two competing public interests, the law was not concerned to further a client's personal interest in preventing the use which might be made by others of the client's communications if they obtained them. … It is the policy of the law that the public interest in the administration of justice is sufficiently secured by the grant of an immunity from disclosure. ... Summary of Glencore International AG v Commissioner of Taxation, [2019] HCA 26 under s. 232(1) – solicitor-client privilege. ...

As this Court has reiterated on numerous occasions, this approach requires that the words of the statute be read “in their entire context and in their grammatical and ordinary sense harmonious with the scheme of the Act, the object of the Act, and the intention of Parliament” …. ... Where, for example, the words used are “precise and unequivocal”, their ordinary meaning will usually play a more significant role in the interpretive exercise …. ... Canada (Attorney General), 2019 SCC 66 under Statutory Interpretation – Ordinary Meaning. ...

7 May 2020- 12:13am Toronto-Dominion Bank – Federal Court of Appeal finds that the deemed trust for unremitted GST defeated the Bank’s security interest on a voluntary sale of the mortgaged home Email this Content TD Bank made a mortgage loan to an individual who, unbeknownst to it, had unremitted GST collections. ... She recognized that First Vancouver had found that this deemed trust did not apply to “ bona fide purchasers for value” of the tax debtor’s property (so that the trust attached to the sales proceeds rather than following the sold property) – but found that this exception did not apply to the payment of the sales proceeds to the Bank as a secured creditor. ... Respecting the implications of this decision, she stated: [S]ecured lenders … may identify higher risk borrowers (which might include persons operating sole proprietorships), require borrowers to give evidence of tax compliance, or require borrowers to provide authorization to allow the lender to verify with the Canada Revenue Agency whether there are outstanding GST liabilities then known to the Agency. ...

12 May 2020- 11:25pm Roofmart – Federal Court of Appeal states that Hydro-Québec regarding limitations on unnamed person requirements (UPRs) “ought not to be followed” Email this Content Roofmart, a large supplier of roofing materials to residential and commercial contractors in Ontario, has unsuccessfully appealed the Federal Court’s granting of an application by the Minister under s. ITA 231.2(3) and ETA s. 289(3) for Roofmart to disclose various particulars for all of its customers who in the past 4 ½ years had made purchases of construction materials from Roofmart exceeding specified dollar thresholds. ... Canada (National Revenue), 2020 FCA 85 under s. 231.2(3) and s. 231.2(3)(a). ­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­ ...

21 February 2022- 10:31pm Dominelli – Federal Court accepts that an agreement to compromise a s. 231.7 compliance procedure would have been binding if complied with by the taxpayer Email this Content Before judgment had been rendered in an application by the Minister for a s. 231.7 compliance order regarding failure of Mr. ... Pentney J stated (at para. 59) that he agreed “with Dominelli that the scope of the Minister’s discretion to determine that she is not satisfied that he has discharged his obligations under the agreement must be limited by the terms of their agreement ….” However, he went on to find that Dominelli’s affidavit did not demonstrate that he had met his obligations under the agreement, stating (at para. 79): [T]he gap between what Dominelli promised to do and what his affidavit states is striking. … [H]is evidence does not establish that he has met the specific and detailed terms of the agreement and the Undertaking that he negotiated, and thus his motion cannot succeed. ...

7 March 2023- 11:31pm BMO Nesbitt Burns – Federal Court of Appeal confirms that providing a full spreadsheet would not breach privilege or amount to an impermissible self-audit Email this Content The Federal Court had granted a CRA application pursuant to s. 231.7 seeking an order requiring BMO Nesbit Burns (“NBI”) to provide an unredacted version of a spreadsheet in connection with CRA’s audit of suspected dividend rental arrangement transactions of NBI. ... In rejecting NBI’s claim of privilege, Kane J had stated that the spreadsheet was not more than the mere “operational outcome or end product of legal advice” and did not satisfy the requirement that it “communicate … the very legal advice given by counsel.” ... Canada (National Revenue), 2023 FCA 43 under s. 232(1) – solicitor-client privilege and s. 231.7. ...

16 July 2023- 11:40pm Morin – Court of Quebec finds that management fees paid to a related company that performed its functions through the agency of the fee payer were non-deductible Email this Content A pharmacist (“Morin”), who previously had operated six pharmacies as proprietorships, agreed with her management company (“377”) that she would incur various of the expenses of the pharmacies as they related to services provided by technicians and support staff, as contrasted to professional staff, as agent for 377 and that the gross profits from the pharmacies would be split on a 30/70 basis between 377 and her. 377 sent quarterly invoices to Morin and issued credit notes for its computed share of the expenses. ... Tremblay JCQ stated): … Ms. Morin had no expectation of receiving any income from the management fees she paid to 377. … It seems obvious that a reasonable businesswoman, considering only her commercial interests, would not have committed herself to such an expense. ... Agence du revenu du Québec, 2023 QCCQ 2406 under ITA s. 18(1)(a) – income-producing purpose, and s. 152(4)(a)(i). ...

Moreover, an amount of money is deemed received by an employee when it is available to the employee. … [A]lthough this Court cannot confirm the exact remuneration received by Mrs. ... After having noted that “the Crown bears the onus for the penalty,” and in reversing the penalty, Gagnon J stated: The role of the Court is to determine whether the penalty was either validly imposed or not. …. ... The King, 2024 TCC 1 (Informal Procedure) under s. 227(9) and General Concepts – Payment and Receipt. ...