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Re: Interoil Corp., 2017 YKSC 16 -- summary under Clause 182(5)(f)

In connection with giving his (final) order approving the revised plan, he stated (at para 16): a) the shareholder approval increased from 80% for the original Exxon Arrangement to over 90% for the new Arrangement. ...

ING Intermediate Holdings Ltd v HMRC, [2017] EWCA Civ 2111 -- summary under Supply

The taxpayer wished to recover (via deduction against the outputs of a separate investment business) a proportion of VAT expenses incurred in connection with the deposit-taking business. ...

Onenergy Inc. v. Canada, 2018 FCA 54 -- summary under Subsection 141.01(2)

Webb JA found that Look was entitled to input tax credits for the HST on its related legal fees as the litigation servicers were acquired “in connection with the…termination of a commercial activity” as per ETA s. 141.1(3)(a). ...

2078970 Ontario Inc. v. The Queen, 2018 TCC 141, 2018 TCC 214 -- summary under Subsection 152(1.4)

Graham J accepted the submission of the applicants (the designated partners of the partnerships) in connection with a Rule 58 determination that the Minister could not issue a valid Notice of Determination if the Minister had concluded that the partnership in question did not exist – so that the Notices of Determination were invalid. ...

Devon Canada Corporation v. The Queen, 2018 TCC 170 -- summary under Eligible Capital Expenditure

Such surrenders occurred (and were previously contemplated in agreements with purchaser corporations to occur) in connection with the acquisition of all their shares by unrelated corporate purchasers. ...

Devon Canada Corporation v. The Queen, 2018 TCC 170 -- summary under Disposition

Rousseau v. Agence du revenu du Québec, 2018 QCCQ 7340 -- summary under Subsection 2(1)

Rousseau left Quebec solely for work purposes and that he never had the intention to sever his connections with Quebec, which was the place with which he maintained his strongest links between 2003 and 2011. ...

Delia v. Agence du revenu du Québec, 2018 QCCQ 9487 -- summary under Subsection 226(2)

In connection with finding (at para. 50, TaxInterpretations translation) that “the assessment of Motostar was completely void, having been made respecting a non-existent person without legal standing”), Cameron JCQ noted the contrast in wording between s. 306 of the Business Corporations Act (Quebec) (“QBCA”) (which did not apply to the type of dissolution engaged in by Motostar) and s. 313 (which did). ...

GE Energy Parts Inc. v. Commissioner of Income Tax (International Taxation), ITA 621/2017, 21 December 2018 (High Court of Delhi) -- summary under Article 4

-resident GE company (“GEII”), who were then “deputed” to them, and (ii) services of Indian-resident employees of an Indian GE company (“GEIIPL,” with the term “GE India” apparently also referring to GEIIPL) whose services were charged out to them on a cost-plus basis, in connection with the marketing of their products, e.g., gas turbines, to Indian customers. ...

Victoria Power Networks Pty Ltd v Commissioner of Taxation, [2019] FCA 77 -- summary under Nature of Income

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 …. ...

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