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The Queen, 2018 TCC 3, aff'd on s. 18(1)(a) grounds 2019 FCA 36-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose purpose of payment was to extricate from a regional economic-development obligation rather than to enhance business reputation The corporate taxpayer agreed with the City of Chandler that it would no longer use any loan repayment proceeds received by it from a City-owned corporation- that had failed in an costly attempt to restart a paper mill close to the City – to invest in a prospective replacement economic-development LP to be sponsored by the City, but would instead make a “gift” of the loan repayment proceeds (which ended up totalling $9.3 million) to the City, for which it received charitable receipts. ...

. … Parliament wanted tax to be paid on the latent recapture which would otherwise go unpaid on a subsequent sale of the depreciable property by the tax-exempt purchaser. ...

The question … is whether the fact that deferred gains and recapture will never be taxed frustrates the object, spirit and purpose of subsection 97(2). ...

., 2018 FCA 30-- summary under Subsection 171(1) Summary Under Tax Topics- Income Tax Act- Section 171- Subsection 171(1) GAAR question as to determining a provision’s object was subject to correctness standard Before overturning the findings below that the transactions in question had not abused ss. 97(2) and 100(1), so that s. 245 applied, Noël CJ stated (at para. 39): The inquiry as to whether there has been an abuse gives rise to a question of mixed fact and law and is therefore subject to the standard of palpable and overriding error …. ...

. … Profitable realisation of the investment by disposal was an objective of the investment by the RCF partnerships from the beginning. ...

The taxable activity in each case was an investment in … Talison Lithium which was carried out on their behalf by their respective General Partners. ...

Coincidence of the identity of the sole director, the sole shareholder and the person by whom services are provided does not mean that the corporate decision to enter into a service contract and the actual formation of the contract can take place wholly within the individual’s head and be revealed, if at all, only when it suits him or her to reveal it. and that: The question … is whether the conduct of the parties viewed in the light of the surrounding circumstances shows a tacit understanding or agreement. ...

Woods JA further found that while there is a “legislative objective of encouraging research and development activities … another objective is to facilitate tax administration by denying the tax incentives if the filing requirement has not been satisfied.” ...

In finding that the appellant was making taxable supplies, D’Arcy J first stated (at para. 88) that it was “providing something,” which was “the service of collecting, recycling and/or safely disposing of the MHS Waste (the “Recycling Services”),” and that (para. 89) it “provide[d] the Recycling Services to the persons who physically possessed the MHS Waste prior to its collection by the Appellant and to the MHSW Stewards, who … had a statutory obligation to incur the cost of collecting and recycling the MHS Waste.” ...

. … [T]he CRA’s power to issue requirements under section 231.2 of the ITA to obtain information or documents that will be used for the administrative purpose of reassessing a taxpayer is not suspended by the commencement of an investigation. ...