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However, that is all it does …. There is nothing in the wording of subsection 13(31) that creates the fiction of the Limited Partnership having a year-end prior to February 1, 2005 …. ...

In concluding that Gorgis had satisfied s. 254(2)(g)(i) through being the first occupant of the home “as a place of residence,” Cook J found that: Gorgis’ staying there two to four nights a week was consistent with it being a place of residence; Although he only moved in with “six pieces of luggage and a limited assortment of furniture … there [was] no indication that he had significant personal belongings elsewhere” (para. 26); and “His use of the Property was more than transitory – he was the sole occupant of the Property for one year and he still owns it and has use of the basement” (para. 27). ...

In affirming this finding, Boivin JA distinguished Kevin Davis Dentistry, which gave effect to the expressed Parliamentary intent to “provide for different tax treatment of supplies of orthodontic appliances and orthodontic service” (para. 25) whereas, here, the Ontario regulations did “not amount to as clear an indicator of Parliament’s intent as the GST Act did in Kevin Davis Dentistry ” and “the intended tax treatment of what would constitute separate supplies in the present circumstances is not outlined in any statute as it was in the GST Act in Kevin Davis Dentistry ” (para. 28). ...

. … Does the act of landing within a state, even regularly and on schedule, confer jurisdiction to tax? … [W]hen a plane lands to receive and discharge passengers, to undergo servicing or repairs, or to await a convenient departing schedule, it does not in my opinion lose its character as a plane in transit. ...

. … [T]he phrase “return of premium” may be an accurate description of the maximum amount received by the Appellant upon the expiry of the term but it is misleading for the following reason. ... What the insurer paid as a benefit upon the expiry of the term was not, in a business sense or in an income tax sense, any part of the premiums for life insurance. … It was part of the insurer’s earnings. ...

., 2011 FCA 120 … information pertaining to the policy of the Act, even where it is not taxpayer specific, can be relevant on discovery. … ...

. … The use of specific examples after a general term in legislation does not restrict the meaning of the general term to cases similar to the specific examples. ... Katsikonouris, [1990] 2 S.C.R. 1029 …. See summaries under Sched. V, Pt. ...

Profit- Futures/Forwards/Hedges “hedging “ includes cash settled derivatives including options The taxpayer sold its gold production to bullion dealers at the spot price but also, in order to manage the risk associated with fluctuations in the spot price of gold, entered into cash-settled derivatives such as forward contracts, spot deferred contracts, fixed interest floating lease rate contracts, put options and call options. ... PDC’s argument about the serious distortion implicit in treating options as a subset of forward sales is belied by the PDC’s own Annual Reports …. ...

. … I cannot accept this argument. The term defined is a related transaction; and the defined term may itself colour the meaning of the definition. ... It makes no sense to disregard part of the transaction, when the statute clearly requires the whole transaction to be disregarded, except for very limited purposes. … In addition it is a well-known method of interpreting deeming provisions that one must treat as real the inevitable consequences flowing from the deemed state of affairs: DCC Holdings Ltd v HMRC [2010] UKSC 58, [2011] 1 WLR 44 at [38]. ...

Richards was not a “particular individual”, stating (at paras. 16, 17 & 19): [S. 254(2)(a)] requires the builder to make a supply by sale to Ms. Richards in order for her to be a particular individual. … Ms. Richards not only believed that she had acquired no interest in the subject unit, but…at law, she had no beneficial interest… [T]he only supply made by the builder was the supply made pursuant to the original agreement. ...