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The Appellant states that the actual legal fees and disbursements incurred in connection with the Appeals were about $57 million. ...

These provisions read as follows: 123(1)   commercial activity of a person means (a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person, (b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply; (activité commerciale) business  includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement, but does not include an office or employment; (entreprise) 169(1)   Subject to this Part, where a person acquires or imports property or a service or brings it into a participating province and, during a reporting period of the person during which the person is a registrant, tax in respect of the supply, importation or bringing in becomes payable by the person or is paid by the person without having become payable, the amount determined by the following formula is an input tax credit of the person in respect of the property or service for the period: A × B where A   is the tax in respect of the supply, importation or bringing in, as the case may be, that becomes payable by the person during the reporting period or that is paid by the person during the period without having become payable; and B   is (a) where the tax is deemed under subsection 202(4) to have been paid in respect of the property on the last day of a taxation year of the person, the extent (expressed as a percentage of the total use of the property in the course of commercial activities and businesses of the person during that taxation year) to which the person used the property in the course of commercial activities of the person during that taxation year, (b) where the property or service is acquired, imported or brought into the province, as the case may be, by the person for use in improving capital property of the person, the extent (expressed as a percentage) to which the person was using the capital property in the course of commercial activities of the person immediately after the capital property or a portion thereof was last acquired or imported by the person, and (c) in any other case, the extent (expressed as a percentage) to which the person acquired or imported the property or service or brought it into the participating province, as the case may be, for consumption, use or supply in the course of commercial activities of the person. 199(2)   Where a registrant acquires or imports personal property or brings it into a participating province for use as capital property, (a) the tax payable by the registrant in respect of the acquisition, importation or bringing in of the property shall not be included in determining an input tax credit of the registrant for any reporting period unless the property was acquired, imported or brought in, as the case may be, for use primarily in commercial activities of the registrant; and (b) where the registrant acquires, imports or brings in the property for use primarily in commercial activities of the registrant, the registrant is deemed, for the purposes of this Part, to have acquired, imported or brought in the property, as the case may be, for use exclusively in commercial activities of the registrant. ...

He researched competing campsites in the geographic area and, as a result, entered a period of expansion, renovation and capital improvements that included the following: Installation of new water systems; The addition of 50 new extended season campsites with new water and sewage systems, new hydro connections and newly paved roads; Addition of picnic tables and fire pits at each campsite; Replacement of outdated playground with a modern structure; Installation of new security gates and cameras; Institution of weekly private garbage collection from the sites; Improved swimming pool, pool house, and pool area – including indoor showers and washrooms; Renovation of the picnic pavilion/recreational hall; Installation of a coin-operated laundry room; and Installation of outdoor athletic courts (beach volleyball, basketball, bocce ball, and horseshoe pits). [8]   The Appellant then began to actively market the improved “Lost Forest Park” through its own website and other forms of media. [9]   The campground had two types of fully serviced sites: seasonal and extended seasonal both used almost exclusively by mobile home / RV’s (i.e. on wheels). ...

VI- Conclusion [65]   As to whether the Appellant received a shareholder benefit pursuant to subsection 15(1) in connection with the leasehold improvements made during the subject taxation years, the Court finds that she did not. [66]   Consistent with the authorities cited above, notably Kennedy and Chandler, the residual value of her reversionary interest will have be to evaluated in due course, assuming WVM eventually decides to vacate the premises. [67]   As to the agreements (as described above) that were allegedly prepared and intended to mitigate the effect of the reassessments which are the subject of the present appeal, the Court agrees with the Respondent they are best described as an “ex post facto arrangement” which cannot be given any retrospective effect. ...

(Planora) company as Vice President of Science and Technology; b) the contract of employment stipulated that the annual base salary was $200,000 and that the appellant could receive 25% of the base salary as an annual bonus; c) during the period at issue, the appellant reported employment income of $22,364 and a retiring allowance of $166,666.60 from Planora; d) the appellant received employment income from Planora for only a few weeks during the 2013 taxation year; e) when he filed his income tax return for the 2013 taxation year, the appellant claimed an amount of $27,406 as «other expenses»; f) during the audit, the appellant provided a statement of employment expenses, on which the Minister adjusted the expenses as follows: Employment expense Amount reported Amount claimed in the audit Amount allowed Amount disallowed Entertainment [BLANK] $6,507 $558 $5,949 Lodging [BLANK] $603 $0 $603 Telephone and internet [BLANK] $2,504 $14 $2,490 Parking [BLANK] $56 $0 $56 Supplies [BLANK] $2,650 $480 $2,170 Travelling expenses [BLANK] $17,400 $0 $17,400 Work‑space‑in‑the‑home expenses [BLANK] $3,893 $1,947 $1,946 Total $27,406 $33,613 $2,999 $30,614 g) Under his contract of employment, the appellant was reimbursed for all expenses he incurred in the course of his duties; h) during the 2012 taxation year, Planora was sold; i) Jean‑François Gagné was a shareholder of Planora; j) upon direction from the new shareholders and because he was the only representative in Canada, Jean‑François Gagné only signed the Form T2200 «Declaration of Conditions of Employment»; k) Jean‑François Gagné confirmed no conditions of employment; l) nearly all of the employment expenses the appellant claimed as «other expenses» were incurred after his contract of employment with Planora had ended; Entertainment m) the amount of $5,949 ($11,898 x 50%) claimed as entertainment expenses was not incurred by the appellant; n) the appellant was never away for 12 consecutive hours from the region where he was required to work; Lodging o) the amount of $603 claimed for lodging was not incurred in the course of the appellant’s employment activities; Telephone and internet p) the amount of $2,490 claimed for telephone and internet was not incurred in the course of the appellant’s employment activities; Parking q) the amount of $56 claimed for parking was not incurred in the course of the appellant’s employment activities; Supplies r) the amount of $2,170 claimed for supplies is disallowed because it was incurred in connection with, among other things, the purchase of equipment, such as a monitor and headset; Travelling expenses s) the amount of $17,400 claimed for travelling expenses was not incurred in the course of the appellant’s employment activities; Work‑space‑in‑the‑home expenses t) at the time of the audit, the appellant claimed 25% of the following expenses: [BLANK] Statement of expenses Monthly rent for 12 months $14,705 Electricity and heating $3,538 Furnace maintenance $127 Total expenses $18,370 Total of expenses claimed (25%) $3,893 u) the Minister disallowed 50% of the amount claimed, that is, $1,946, on the grounds that two people were responsible for lodging expenses. ...

The Respondent also submits that the only two exceptions to the general rule in paragraph 6(1)(b) that could apply to exclude these travel allowances are contained at subparagraph 6(1)(b)(vii.1) and subsection 6(6): Amounts to be included as income from office or employment 6 (1) There shall be included in computing the income of a taxpayer for a taxation year as income from an office or employment such of the following amounts as are applicable … (b) all amounts received by the taxpayer in the year as an allowance for personal or living expenses or as an allowance for any other purpose, except … (vii.1) reasonable allowances for the use of a motor vehicle received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling in the performance of the duties of the office or employment. ...

The Mortgage Representative expressly acknowledges that a breach of any of the obligations described above will entitle the Federation to terminate this Agreement immediately upon notice of termination. 5.2   For the duration of this agreement, the Mortgage Representative undertakes not to engage in any activity that could compromise the existing business relationship between the Federation and the Caisses, or between the Federation and a market intermediary with whom an agreement has been entered into in connection with mortgage referrals, or prejudice the interests of the Federation and/or the Caisses. ...

This indicates that there was separate consideration for the loan other than the dividend. [31]   Finally, a review of the pertinent documents relating to these transactions discloses no connection between the dividend and the loan. ...

It is the activity that resulted in the charges and its connection to the business that determine the deductibility of the legal expenses associated with the defence. [24]   Justice Lamarre of this Court, relying on the dicta of Justice Iacobucci of the Supreme Court of Canada in Symes v. ...

The appellant's business was to purchase and sell land to syndicates of investors from the general public and to enter into an agreement (the "project agreement") with the investor syndicate to construct a specified high-rise residential project for the investor syndicate on the land and to provide certain development services in connection therewith. ...