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Canada (Attorney General), 2005 FCA 404, [2006] 3 F.C.R. 392 at para. 37; Zulkoskey v. ... DEPARTMENT OF FINANCE CANADA     PLACE OF HEARING: Winnipeg, Manitoba   DATE OF HEARING: November 3, 2022   REASONS FOR JUDGMENT BY: PELLETIER J.A.   ... RIVOALEN J.A.   DATED: NOVEMBER 21, 2022   APPEARANCES: Crispin Kemp   For The Appellant (on their own behalf)   Soniya Bhasin   For The Respondent   SOLICITORS OF RECORD: A. ...

R., 2005 FCA 135, [2005] 2 C.T.C. 336 (Pantorama). The issue was the deductibility of the fees which Pantorama, a retailer doing business in shopping malls, paid to a firm of real estate consultants to assist it with leasing activities. ... RIO TINTO ALCAN INC.     AND DOCKET: A-361-16   STYLE OF CAUSE: HER MAJESTY THE QUEEN v. ... RIO TINTO ALCAN INC.     PLACE OF HEARING: Montréal, Quebec   DATE OF HEARING: September 28, 2017   REASONS FOR JUDGMENT BY: PELLETIER J.A.   ...

LEBLANC J.A.     BETWEEN:     THE GLADWIN REALTY CORPORATION     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Ottawa, Ontario, on June 8, 2020. ... LEBLANC J.A.     BETWEEN:     THE GLADWIN REALTY CORPORATION     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT NOËL C.J. [1]   This is an appeal brought by The Gladwin Realty Corporation Inc. ... The Queen, 2005 SCC 54, [2005] 2 S.C.R. 601 [Canada Trustco] to argue that the economic substance of a transaction should not be “viewed in isolation from a textual, contextual and purposive interpretation” of the relevant provisions (Memorandum of the Appellant, para. 87 citing Canada Trustco at para. 76). [36]   Lastly, the appellant contends that the Tax Court judge erred in holding that the series of transaction had led to “over-integration” and that, in any case, integration is a mere concept as there is no broad or overarching integration policy in the Act (Memorandum of the Appellant, paras. 89-92). ...

Canada, 2005 FC 1612, 144 A.C.W.S. (3d) 635; Vojic v. Canada (M.N.R.), [1987] 2 C.T.C. 203, 87 D.T.C. 5384 (F.C.A.). ... "David Stratas" J.A.       “I agree      Pierre Blais C.J.”   ... Casey Churko FOR THE APPELLANTS     Myra J. Yuzak Naomi Goldstein P. Tamara Sugunasiri   FOR THE RESPONDENTS     SOLICITORS OF RECORD:   Merchant Law Group LLP Regina, Saskatchewan   FOR THE APPELLANTS   Myles J. ...

Canada (Minister of Canadian Heritage), 2005 SCC 69, [2005] 3 S.C.R. 388, paragraph 55). ... MINISTER OF FISHERIES AND OCEANS     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: April 8, 2019   REASONS FOR JUDGMENT BY: DAWSON J.A.   ... RIVOALEN J.A.   DATED: AUGUST 8, 2019   APPEARANCES: F. Matthew Kirchner Lisa Glowacki   For The Appellants   Mara Tessier Monika Bittel   For The Respondent   SOLICITORS OF RECORD: Ratcliff & Company LLP North Vancouver, British Columbia   For The Appellants   Nathalie G. ...

This was the situation when, between September 2005 and July 2006, Oxford disposed of its partnership interests in the second tier partnerships to the tax-exempt entities. [14]   Given the high ACB of the partnership interests sold by Oxford, little or no taxable capital gain was generated by the sale and, in one case, a capital loss resulted. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 at paras. 18, 21, 36). [37]   In the present case, the respondent conceded that: the deferred tax on the accrued gains and recapture pursuant to subsection 97(2); the bumps in the ACB of the partnership interests in the first and second tier partnerships by virtue of subsections 88(1) and 98(3); and the reduction of tax payable on the sale of the partnership interests to the exempt entities, all give rise to a tax benefit (Reasons, para. 58). ... Drouin Deputy Attorney General of Canada   For The APPELLANT   Osler, Hoskin & Harcourt LLP Toronto, Ontario For The Respondent     ...

The relevant parts of the definition of UCC are as follows: undepreciated capital cost  to a taxpayer of depreciable property of a prescribed class as of any time means the amount determined by the formula fraction non amortie du coût en capital  S’agissant de la fraction non amortie du coût en capital existant à un moment donné pour un contribuable, relativement à des biens amortissables d’une catégorie prescrite, le montant calculé selon la formule suivante: (A + B + C + D + D.1)- (E + E.1 + F + G + H + I + J + K) (A + B + C + D + D.1)- (E + E.1 + F + G + H + I + J + K) Where où: … […] A is the total of all amounts each of which is the capital cost to the taxpayer of a depreciable property of the class acquired before that time, A représente le total des sommes dont chacune est le coût en capital que le contribuable a supporté pour chaque bien amortissable de cette catégorie acquis avant ce moment; … […] E is the total depreciation allowed to the taxpayer for property of the class before that time… E l’amortissement total accordé au contribuable relativement aux biens de cette catégorie avant ce moment… F is the total of all amounts each of which is an amount in respect of a disposition before that time of property … of the taxpayer of the class, and is the lesser of F le total des sommes dont chacune est, pour une disposition, avant ce moment, de biens … de cette catégorie dont le contribuable est propriétaire, la moins élevée des sommes suivantes: (a) the proceeds of disposition of the property minus any outlays and expenses to the extent that they were made or incurred by the taxpayer for the purpose of making the disposition, and a) le produit de disposition des biens moins les dépenses engagées ou effectuées en vue de la disposition; (b) the capital cost to the taxpayer of the property, b) le coût en capital que ce contribuable a supporté pour les biens; [17] The total depreciation allowed to a taxpayer is defined in subsection 13(21) of the Act. ... Analysis [21] A terminal loss arises under subsection 20(16) of the Act when a taxpayer no longer has any assets of a particular class at the end of a taxation year and (a) the total of the amounts that would increase the UCC of the assets of that class at that time (A + B + C + D + D.1) is greater than (b) the total of the amounts that would be deducted in determining the UCC of the assets of that class at that time (E + E.1 + F + G + H + I + J + K). [22] In this particular case, the Trust realized a terminal loss in 2017 because the Trust no longer had any assets in a particular class (Class 13) and the amounts added in determining the UCC of the assets of that class (A to D.1) exceeded the total of the amounts deducted in determining the UCC of the assets of that class (E to K). ... Canada, 2005 SCC 54, at para. 10). A. Text [26] The definition of UCC in subsection 13(21) of the Act provides that E is “the total depreciation allowed to the taxpayer for property of the class before that time”. ...

LOCKE J.A.     BETWEEN: MICHEL FOIX, NICOLAS SOUTY and SONIA LEBEL Appellants and HIS MAJESTY THE KING Respondent NOËL C.J. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, para. 11; see also Canada v. ... HIS MAJESTY THE KING     PLACE OF HEARING: MONTRÉAL, QUEBEC   DATE OF HEARING: OCTOBER 20, 2022   REASONS FOR JUDGMENT BY: NOËL C.J.   ...

RENNIE J.A.   BETWEEN:     HER MAJESTY THE QUEEN     Appellant     and     CHR INVESTMENT CORPORATION     Respondent   Heard by online video conference hosted by the registry on February 4, 2021. ... RENNIE J.A.   BETWEEN:     HER MAJESTY THE QUEEN     Appellant     and     CHR INVESTMENT CORPORATION     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1] The issue in this appeal is whether the Crown should be obligated to respond to six undertaking requests made during the discovery examination of the representative of the Crown. ... Canada, 2005 SCC 54, at para. 66 (Canada Trustco) (and confirmed in Copthorne Holdings Ltd. v. ...

LEBLANC J.A.   BETWEEN:     ERIC SAVICS     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard by online video conference hosted by the registry on November 30, 2020. ... LEBLANC J.A.   BETWEEN:     ERIC SAVICS     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1] This appeal arises as a result of the reassessment of Mr. ... Drouin Deputy Attorney General of Canada For The Respondent   ...