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Before noting that this prompt appeal precluded arguments that CRA had not considered the notice of objection with all due dispatch, Ryer JA stated (at para. 28): The phrase “with all due dispatch” in subsection 165(3) has been interpreted to mean within a reasonable period of time (see Hillier v. ...

Factors such as unorthodox behaviour of the taxpayer and evidence regarding potential dissipation of assets by the taxpayer may be considered. … I am satisfied that there are reasonable grounds to believe that the funds now in the hands of the Minister would likely be jeopardized if returned to the Respondent. ...

After noting (at para. 65) that “ Crown Forest found that accepted model conventions and official commentaries thereon may be referred to without the need to find an ambiguity in the text of the tax treaty” and (at para. 67) that “although Brazil is not an OECD member, the similarities between the language used in Article XXII(2) of the Treaty and that found in paragraph 23B of the 1977 OECD Model is evidence that the 1977 OECD Model was considered in drafting the Treaty,” Paris J stated (at para. 72): At paragraph 63 of the Commentaries [on the 1977 OECD Model], the limitation on the deduction [in Art. 23B] is stated to be “normally computed as the tax on net income, i.e. on the income from [the State of source] less allowable deductions.” ...

In confirming the annulment of the Appellant’s registration, Webb JA found that its activities relating to the prevention of poverty were not being carried out for a charitable purpose, noting (at para. 16) that “the Appellant did not refer to any case that have held that the relief of poverty will include the prevention of poverty,” (at para. 17) that “it is clear that the Appellant is assisting many consumers who are employed and who have assets and therefore would not necessarily, as of the time of receiving the assistance, be considered to be in poverty,” and (at para. 18) that “just as in the United Kingdom, it will require an act Parliament to add the prevention of poverty as a charitable purpose.” ...

While dividends are generally considered to be income from property, that characterization is not inconsistent with a finding that the Appellant used the Pechiney shares in the course of carrying on a business. ...

Brown J essentially indicated that it was reasonable for the CITT to consider that if the gloves were not covered by the specific paragraph dealing with clothing items, they should not be considered to be intended to be included in that heading, stating (at para. 50): It is reasonable to interpret that list item as stating exhaustively its own criteria — meaning, in this case, that if an article of clothing or accessories is to be classified in heading 39.26, it must be made by sewing or sealing sheets of plastic together [which was not the case for the goalie gloves]. ...

In dismissing the appeal, Boyle J stated (at paras 49-50): [A] newly hypothesized formulation cannot on its own be considered either knowledge or the advancement of knowledge for these purposes. ...

In adjusting the fully-completed fair market value, he found (at para. 26) that it was preferable to deduct the costs to complete of $500,000 from the fully-completed FMV of $7,050,000, which he considered to be preferable to the “arbitrary” approach suggested by the appellant of deducting the product of the appraised value of the building and 10% (being the inverse of the 90% percentage that had been accepted by CRA and the courts as representing substantial completion) (para. 26). ...

Favreau J respected the retroactive downward adjustment, pursuant to the Settlement Agreement, of the proceeds of disposition by $0.5 million but, by the same token, considered that the reverse earnout amounts of $3 million could not be excluded from the proceeds of disposition notwithstanding their contingent nature. ...

Favreau J respected the retroactive downward adjustment, pursuant to the Settlement Agreement, of the proceeds of disposition by $0.5 million but, by the same token, considered that the reverse earnout amounts of $3 million could not be excluded from the proceeds of disposition notwithstanding their contingent nature. ...