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This result was premised on their having had a November 30, 2013 taxation year – which had occurred for Bourgade, but not for Samson (who had a calendar taxation year). ... This is consistent with … Jean Coutu. This is not a case where the taxpayer is seeking a tax benefit that he did not anticipate at the time of his tax planning. ...

What mattered at the time … was “the relationship of the person acquiring the [house] to the builder—one of purchase and sale—[…], not the relationship between co-purchasers” (Cheema at para. 94). ... Chen’s submission (at para. 12) that “the majority’s reasons were undermined by amendments that were brought to the Act in 2021 [to s. 262(3)], Leblanc JA stated (also at para. 12) that “there is no indication … that the 2021 amendments were made strictly for clarification purposes.” ...

Before agreeing to grant the injunction, Warren J found (at para. 35) that she was: satisfied that the Federation has established at least two types of irreparable harm that would result if the injunction sought is not granted: • if confidential or privileged information is disclosed as a result of legislation that is ultimately found to be unconstitutional, individual clients will be irreparably harmed by the loss of professional secrecy, which cannot be undone, and the prospect of that occurring will have a chilling effect on the ability of individual clients to consult with their lawyers fully and freely pending a final determination of the constitutional challenge; and • the potential for the unconstitutional reporting of confidential and privileged information, and the conflicts of interest between lawyers and their clients that will arise as a result of potentially unconstitutional legislation, would irrevocably damage the solicitor-client relationship and harm the public interest by undermining the public’s confidence in an independent bar. ...

In finding that the CRA decision to deny his request for relief pursuant to s. 207.06(1) was reasonable, and after having noted that the taxpayer had failed to request a direct transfer “since he was unaware of the obligation to do so” (TaxInterpretations translation, para. 20), Régimbald J stated (at para. 21): The jurisprudence clearly demonstrates that ignorance of the provisions of the ITA and of the obligations of taxpayers in managing their TFSA accounts … do not constitute a "reasonable error" within the meaning of subsection 207.06(1), justifying the exercise of the Minister's discretion …. ...

. … Before so concluding, he stated (at paras. 137-138): [The] history of the definition of RDTOH shows that Parliament intended for the refundable tax regime for Part I tax, which now includes section 123.3, to only apply to CCPCs. … In my view, the text, context and purpose of section 123.3 does not support a finding that its object, spirt and purpose was to prevent Canadian resident individuals from deferring tax on investment income held in any private corporations. ...

However, the TFSA submitted that the exemption from tax for an RRSP on business income from the disposition of qualified investments in s. 146(4)(b)) should be read into s. 146.2(6) given that the RRSP and TFSA regimes were “mirror images” of each other – so that “that the phrase ‘carries on one or more businesses’ in subsection 146.2(6) should be read so that a TFSA trust that carries on a business of trading investments under well-established common law principles should not be considered to carry on a business for purposes of subsection 146.2(6) when the business involves only trading in qualified investments” (para. 12). In rejecting this submission, and before dismissing the appeal, Biringer JA stated (at para. 13): We agree with the Tax Court that the appellant’s reading is unsupported by the text, context, and purpose of subsection 146.2(6), and would amount to a re-drafting of the provision …. ...

. … [T]he mischief targeted by s.160, avoidance of payment of a tax debt to the Crown, has also not occurred. ... Its bank account, working capital, other assets and reserves have not been depleted in any way …. ...

In rejecting the “sham” submission, Sommerfeldt J stated (at para. 82) that he “did not find anything to suggest that the … Documents did not accurately set out the legal rights and obligations that Mr. ... Regarding the legal effectiveness of the trades, he noted that although it was unclear which jurisdiction’s laws governed the agreements, all of these jurisdictions were common-law jurisdictions and concluded (at para. 107) that “[b]ased on the evidence and [his] understanding of the fundamental common‑law principles of contract law … the FX Contracts were legally effective, in accordance with their terms.” ...

After agreeing that the portion of the fees applicable to the waste disposal services of GFL were not part of the consideration paid for the use of the toilets, Skolrood JA also agreed that the evidence – including that 95% of the GFL labour went to disposal operations and required the use of specialized trucks – indicated that the waste disposal services was not a service to the toilets. ...

[Thus] … there was an avoidance transaction since the series of transactions would, but for the GAAR, result in a tax benefit – a reductio ...