Search - connection

After having indicated (at para. 23) that the reasonableness of the letters turned on a test of whether there may be considered to be “a rational connection … between the information sought and the administration and enforcement of the ITA,” Fothergill J rejected a submission that the request letters sought foreign-based information and that they should have been issued under s. 231.6, stating (at paras. 37, 43): I am satisfied that Dr. ...

In connection with its appeal of the denial of its rebate claims (and PC Bank’s appeal of assessments of other periods for its failure to charge GST on such supplies) CIBC brought this motion that its appeal be allowed on the basis that the substance of the supply was already determined in the 2009 Decision (or an order precluding the Respondent from introducing evidence inconsistent with the 2009 Decision regarding the substance of the supply). ...

In connection with addressing the CRA denial of SR&ED claims for six of Airzone’s projects, Hogan J made a number of general observations, including that: The taxpayer is required to demonstrate satisfaction both of “how factors,” namely “that the work was carried out by way of systematic investigation or search through experiment and analysis of a hypothesis … [and the] results of the work must also be preserved” (para. 5) and also a “why factor,” namely “that the work was carried out to resolve technical uncertainties that could not be solved through standard procedures and methods” (para. 6). ...

The Queen, 2022 TCC 39-- summary under Subsection 16.1(1) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Tax Court of Canada Rules (General Procedure)- Section 16.1- Subsection 16.1(1) confidentiality order granted respecting JV documents whose public disclosure would breach a confidentiality agreement The taxpayer (Shell) realized a capital loss on its disposition of its interest in a partnership (“SCU”) to Canadian subsidiaries of PetroChina in connection with establishing a joint venture with the PetroChina group (the “Groundbirch Joint Venture”) for the development and production of natural gas. ...

In connection with its appeal of the CRA denial of these rebate claims, CIBC brought a motion for its appeal to be allowed on the basis that the substance of the supply was already determined in the 2009 Decision. ...

Section 206 provided that there can be such an amendment “provided doing so does not delay the proceeding and is not contrary to the interests of justice” but that “the amendment of a pleading must not result in an entirely new application having no connection with the original one.” ...

Although the presentation of the RBC Reward Card triggered the Appellant’s entitlement to the interchange fees, I find that this connection is not sufficient for me to conclude that expenses incurred in the redemption of loyalty reward points earned from transactions involving non-resident merchant–acquirers were part of a taxable or zero-rated supply. ...

In connection with the second point, Gagnon J reviewed the jurisprudence under ss. 5(1) and 6(1)(b) and stated (at para. 72): The Court also believes the foregoing analysis supports that, without the exclusion of benefits under a RCA, the RCA contributions could be included in employment income of the Appellants and therefore the applicable tax treatment could not be decided as foreseen by another provision within the Act. ...

In particular, the evidence was consistent with the REIT having “raised money in its own capacity, and then used its money to invest in the LP” (para. 144) rather than having raised money on behalf of the LP (which the LP lacked the legal capacity to do), so that the evidence did not establish an implied agency; and there also was no evidence to suggest that an agency relationship arose for those periods by virtue of retroactive ratification by the LP as principal, given inter alia that at the time the alleged acts of agency were performed (in connection with the capital raises), the principal lacked the legal capacity to perform them and also lacked that capacity at any subsequent time of ratification. ...

Before concluding that the interchange fees were not zero-rated on the basis of the exclusion in VI‑IX‑1(a)(ii) for a service that “relates to (a) a debt that arises from … (ii) the lending of money that is primarily for use in Canada”, Sommerfeldt J found that: Regarding the “relates to” test, “there only needs to be ‘some connection’ between the interchange services and the debt described in the carve‑out, and the interchange services do not need to be ancillary or incidental to the debt” and the “ Slattery, Stantec and Miedzi Copper cases indicate that the phrases relating to, in relationship to, and, by extension, relates to, are to be given a wide or broad interpretation, and that a narrow view is to be avoided” (para. 54). ...