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After finding that the value-shift transactions entailed an avoidance transaction given that their professed estate-freezing purpose could have been accomplished more conventionally (utilizing a s. 85(1) or 86(1) rollover), Noël CJ went on to find that they were an abuse of the basic capital gains provisions (ss. 38(b), 39(1)(b) and 40(1)(b)), stating (at para. 56, TaxInterpretations translation): [I]t is possible for the object and spirit of provisions in issue to have a larger rationale that that which emerges on a reading based on the words (See … Triad Gestco, paragraph 51). ...

D’Arcy J previously had directed that certain of the appeals proceed under the Court’s lead case rules (in Rule 146.1) – there were two lead cases under the general procedure and 23 informal appeals were held in abeyance. ...

Agence du revenu du Québec, 2018 QCCQ 9487-- summary under Subsection 323(1) Summary Under Tax Topics- Excise Tax Act- Section 323- Subsection 323(1) assessment could be made of director for unremitted QST even though assessment therfor of dissolved corporation was void The ARQ commenced a QST audit of a corporation (Motostar) after its voluntary dissolution by its sole individual shareholder (Delia) and assessed Motostar for some unremitted QST – and five months later assessed Delia for the same amount under the Quebec equivalent of ETA s. 323(1) (and ITA s. 227.1(1).) ...

In this instance, it is clear that the “prescribed information” required to support the Rental Rebate application was not included with the New Housing Rebate application …. ...

… [N]either the CRA nor this Court can impose the format in which this information must be provided to the CRA, as all the necessary information has already been provided. ...

Before setting this order aside and directing that the Certificates of Appointmentbe be issued, Marrocco ACJ stated (at paras 34-35) that a will (which “is an instrument by which a person disposes of property upon death”) may “contain a trust, but this is not a requirement for a valid will” and quoted with approval (at para. 37) the statement in Williams on Wills that “Although the title to the assets vests in the personal representative … the property comprised in residue is not held in trust for the beneficiary under the will so as to invest any equitable interest in him.” ...

After confirming the decision of the Minister to revoke the registration of the Foundation under s. 168(1)(e) on the grounds of essentially no records substantiating the consulting fees (and in finding that the decision of the Minster to revoke under s. 168(1)(b) on the grounds that the consulting fees had not been established to satisfy the requirement for the Foundation to devote all of its resources either to charitable activities or as gifts to qualified donees, Woods JA stated (at paras. 53, 57): … The Appeals Directorate noted that most of the funds received and disbursed by the Foundation were to registered charities in which …[Mr. ...

Such an interpretation goes against the purpose of the Act …. ...

In finding that the Customer Cash Contributions were ordinary income to the Distributors, Moshinsky J stated (at para. 165): As the Distributors’ businesses included connecting new customers to the electricity network, and as the Customer Cash Contributions were gains (in the sense that they were amounts derived) in respect of new connections, it follows that they constituted ordinary income …. ...

Before finding that the taxpayer continued to reside in Quebec for his 2009 and 2010 taxation years, Pokomàndy JCQ stated (at paras. 69-70, TaxInterpretations translation): The Court is convinced … that since 2011 this project of going to work in Ontario in order to perfect his English has become a life project that materialized with the residence transfer to this location. ...