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TCC

Labow v. The Queen, 2010 TCC 408, 2010 DTC 1282 [at at 3956], aff'd 2012 DTC 5001 [at 6501], 2011 FCA 305

(vi)             If the contributions were in fact contributions to genuine employee group sickness or accident insurance plans, they were consideration for insurance in respect of years after the years in which they were paid, and so not deductible by reason of subparagraph 18(9)(a)(iii) of the Act.   ... That requires a consideration of the question whether Dr. Labow made the two contributions to the trust for the purpose of gaining or producing income from his medical practice. ... I infer that their recommendation had much more to do with tax planning than with human relations considerations. ...
TCC

Montminy v. The Queen, 2016 TCC 110, rev'd 2017 FCA 156

Racine each disposed of 13 Class A shares in consideration of 13 Class C shares redeemable for $32,000 at the option of the holder. [3] [13]         Following at transaction, 174 Class A shares remained issued and in circulation. ... Analysis [68]         The parties stated at the hearing that there was no case law concerning the interaction of paragraphs 6204(1)(b) and 6204(2)(c) of the Regulations as to whether paragraph 6204(2)(c) can be used to eliminate from consideration the two-year reasonable expectation in paragraph 6204(1)(b). ... In other words, paragraph 6204(2)(c) may be used to esclude from consideration the corporation’s right or obligation to redeem, acquire or cancel the share if the conditions set out in paragraph 6204(2)(c) are met. [85]         In the light of the foregoing, there is a logical connection, a central thread, between the paragraphs of subsection 6204(2) of the Regulations, which apply to the subparagraphs of subsection 6204(1). [86]         Contrary to the appellants’ assertions, I am of the view that subsection 6204(2) of the Regulations does not apply to subsection 6204(1) as a whole. ...
TCC

MacIntyre v. M.N.R., docket 96-223-UI

It merely means that it was not non-insurable employment on the basis of the “scheme”. [388] Nonetheless, the general burden of establishing insurable employment is on the Appellants, that burden is on the balance of probabilities. [389] Likewise, the burden of establishing factual non-arm’s length is on the Respondent, on a balance of probabilities, after a consideration of all the evidence and any unrebutted facts set out in the Reply. If factual non-arm’s length is made out, then it is excepted employment under section 3(2)(c)(i) of the Act and cannot be insurable employment. [390] In these cases, only by a consideration of all of the evidence given and by a consideration of the unrebutted facts set out in the Reply, if there be any, can the Court decide whether factual non-arm’s length has been made out. [391] These cases were all heard on common evidence, but that does not mean that the Court must find that each and every Appellant was engaged in insurable employment or that each and every Appellant was not engaged in insurable employment. ... Prima facie an employee has not done so if he loses his employment involuntarily, that is to say by the action of the employer in terminating the contract of employment. [428] This case obviously pre-supposes that the basis for the employer terminating the contract of employment was for a valid cause and not for the purposes of enabling the employee to qualify for unemployment insurance benefits. [429] In Parrill, supra, it was held that the parties were not dealing with each other at arm’s length when the predominant consideration or the overall interest or the method used amounted to a process that is not typical of what might be expected of parties that are dealing with each other at arm’s length. [430] In these cases the Appellants failed to call the Payor to explain the nature of the relationship between the parties. ...
TCC

McKenzie v. The Queen, 2013 TCC 239

  [84]    However, Justice Dussault’s comment is a warning that if the CRA’s administrative practices are challenged, the application of section 87 to GST may require further judicial consideration. [23] Indeed, as early as 2001 the delivery test seems to have been put in doubt by Justice Archambault of this Court. [85]    In 9000-6560 Québec Inc. v. ... (Tusket) by using trade-in vehicles as consideration. Mr. Pictou did not charge Tusket GST on the trade-ins. ... Conclusions   [151] At the end of the day, the due diligence issue, in my view, comes down to consideration of whether the Appellant can be seen as being wilfully blind to her duties as an inside sole director by relying too much on the experience and business practices of AAI as well as relying too heavily on the shipping documents as imperfect as they were. ...
FCTD

Harris v. Canada, 2001 FCT 1408

Short's view should be obtained. [128]        Those findings were made after careful consideration of all of the evidence. ... It provides that where a shareholder transfers property to a corporation, the consideration received for the transferred property is treated as replacement property with a continuity of tax attributes. ... (c) where the property so disposed of by the taxpayer to the partnership is taxable Canadian property of the taxpayer, the interest in the partnership received by him as consideration therefor shall be deemed to be taxable Canadian property of the taxpayer. ...
TCC

Canadian Imperial Bank of Commerce v. The Queen, 2018 TCC 109, rev'd 2021 FCA 10

As part of this supply, Visa provided a number of services for CIBC in exchange for financial consideration provided by CIBC of fees. [3]   The issue before the Court is whether or not these services constitute a taxable or exempt supply for the purposes of the ETA, specifically whether these services meet the definition of a financial service under section 123 of the ETA. ... I believe these facts fairly and accurately set out the facts which are relevant to the consideration of this appeal. ... The Casinos are receiving consideration in this case for the services they actually perform, not for an agreement to perform services or for arranging for services to be performed. [88]   Visa satisfying paragraph (l), in conjunction with paragraph (a), is necessary in order for Visa to satisfy the financial services definition as the service provided by Visa does not involve Visa directly handling the funds that are in their possession. ...
TCC

Vocan Health Assessors Inc. v. The Queen, 2021 TCC 49

As such, no HST was charged on the value of consideration and penalties were improperly levied. [42] The respondent’s position is that every supply of Reports by Vocan—regardless of the type of assessor—fails one or more of the section 2 tests of Part II of Schedule V. ... LAW [44] Goods and Services Tax is imposed on every recipient of a taxable supply made in Canada, in respect of the supply, calculated at the applicable rate on the value of the consideration for the supply. [16] Ontario harmonized its sales tax with the Goods and Services Tax (collectively “HST”). [45] By virtue of subsection 123(1), a “taxable supply” means a supply made in the course of a commercial activity. ... Second, determine whether the supply is included in such definition, and in doing so, only the predominant element(s) of the supply, if it is a single compound supply, is to be taken into account. [72] In determining whether the supply of Reports satisfies the definition of “institutional health care service”, I find that the answer to the first question is that Vocan provided the supply of Reports (arising from the assessments carried out by assessors) for the consideration it received. ...
TCC

Duhamel v. The King, 2022 TCC 66

As consideration for payment of this amount to JD Co., Mr. Duhamel agreed to act as a spokesperson for PokerStars and participate in promotional events as well as a number of online and in‑person tournaments. ... Duhamel was a person who considered himself entitled to mislead his readers and distort the truth, as consideration for a lucrative sponsorship contract. ... Since this analysis measured the performance of a group of players, it does not help the Court resolve the issue under consideration. ...
TCC

Norton v. The Queen, 2010 DTC 1068 [at at 2863], 2010 TCC 62 (Informal Procedure)

. *, Mogan, J. set out the relevant considerations:   1.         whether the expense was recurring or non-recurring;   2.         ... Accordingly, the expense of regular transformer replacement is recurring in nature.   65        The next consideration is whether the replacement expense was “major”. ... As a general statement, it can be said that the cost of an asset is measured by, and is equal to, the cash value of the consideration parted with when acquiring the asset. ...
FCA

Simser v. Canada, 2005 DTC 5001, 2004 FCA 414

Canada Student Financial Assistance Act (1994, c. 28) 2(1) "qualifying student" means a person (a) who is a Canadian citizen, a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act or a protected person within the meaning of subsection 95(2) of that Act, (b) who is qualified for enrolment or is enrolled at a designated educational institution as a full-time student or part-time student for a period of studies at a post-secondary school level, and (c) who intends to attend a designated educational institution as a full-time student or part-time student for a period of studies described in paragraph (b) if it is financially possible for that person to do so....... 12. (1) Subject to the regulations, the appropriate authority for a province designated under paragraph 3(1)(a) may, on application, issue or cause to be issued a certificate of eligibility in the prescribed form, for a period of studies at a designated educational institution in Canada or outside Canada, to a qualifying student whom that authority considers (a) to have attained a satisfactory scholastic standard; and (b) to be in need of financial assistance. (2) Where the appropriate authority considers that a qualifying student meets the criteria set out in paragraphs (1)(a) and (b), it shall determine the amount the student needs, taking into consideration (a) the program of studies in which the qualifying student is registered; (b) the cost of books and other course-related supplies; and (c) whether the qualifying student is enrolled in an institution outside the province of residence of the student. (3) A certificate of eligibility must set out the social insurance number of the qualifying student and the maximum amount of the financial assistance that may be given to the student. (4) In the case of a full-time student, the maximum amount, for a province, of a student loan prescribed by regulations made under paragraph 15(j), and in respect of which a certificate of eligibility is issued, is the lesser of (a) the amount prescribed for that province, and (b) the product obtained by multiplying (i) the amount determined under subsection (2) for the student by (ii) the percentage prescribed for that province. (5) The amount referred to in paragraph (4)(a) may be adjusted annually by an escalator determined in accordance with the prescribed formula. (6) In the case of a part-time student, the maximum amount, for a province, of a student loan in respect of which a certificate of eligibility is issued is the prescribed amount. (7) The maximum amount of financial assistance in respect of which a certificate of eligibility is issued, other than a loan to which subsection (4) or (6) applies, is the prescribed amount, or the amount calculated in accordance with the prescribed formulas. (8) The maximum amount of financial assistance in respect of which a certificate of eligibility is not required is the prescribed amount, or the amount calculated in accordance with the prescribed formulas. ... The Judge, following consideration of the dictionary definitions of the terms "bursary" and "bourse", applied those definitions to the SOGD received by the appellant and concluded that there was no reason why the grant should not have been labelled as a "bursary". [38]            I have already set out at paragraph 17 of these Reasons those conditions which an applicant must meet in order to qualify for a SOGD. ... It is treated like all other grants, bursaries and scholarships which are given to students on account of various considerations, such as financial need, scholastic achievement, membership in a particular group, gender, race, etc. ...

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