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. … For tax purposes, a bare trust is considered a non-entity in the sense that a beneficiary as principal, is considered to deal directly with property through the trustee as agent or nominee…. … Since I have concluded that Dr. ...

It is not sufficient that a person be signing cheques for the corporation for him or her to be considered a "de facto" director. ... The assessment of a de facto director should be considered only in cases where a person is representing himself or herself as a director. ...

Kenny did not have to report the social assistance payments as income in Ireland, they should not be considered income for purposes of section 118.94,” and then stated (at para 12): I am unable to find anything in the legislation that provides that these foreign social assistance payments do not constitute income. After noting that, on this basis, the Canadian employment income was approximately 60% of the taxpayer’s income for 2014, he stated (at para 18-19): … [C]ases have relied on percentages as low as 76% to be considered substantially all. ...

" It considered that it was contrary to the principle of “tax neutrality” that the consequences of the activities should be affected by whether or not they were unlawful and on which province they took place. Montigny JA considered these contentions to be contrary to s. 8.1 of the Interpretation Act, which provided that a federal provision referencing property law rules should reference those of the applicable province “unless otherwise provided by law.” ...

" It considered that it was contrary to the principle of “tax neutrality” that the consequences of the activities should be affected by whether or not they were unlawful and by in which province they were carried out. Montigny JA considered these contentions to be contrary to s. 8.1 of the Interpretation Act, which provided that a federal provision referencing property law rules should reference those of the applicable province “unless otherwise provided by law.” ...

In its memorandum, Atlantic Packaging refers to the six factors that have been considered by the courts in determining whether the gain realized on a disposition of a particular property is an income gain or a capital gain. ... While it would be presumed that Atlantic Packaging would not be frequently selling off an entire division, there is no indication of whether Atlantic Packaging followed a similar pattern or similar transactions in disposing of other depreciable property. … [T]he absence of this evidence is sufficient for this Court to reject Atlantic Packaging’s argument that this new issue should be considered by this Court. ...

Although 501 treated the acquired IP as depreciable property, it considered that Taxation Act s. 99 (equivalent to ITA s. 13(7)(e)) did not apply to reduce the capital cost to it of the acquired IP because, in SherWeb’s hands, the IP had been eligible capital property rather than depreciable property. ... Although he considered this to be a largely sufficient ground, he went on to refer to the definition of eligible capital property (which, similarly to the federal definition, relevantly required in effect that the amount to which the taxpayer is entitled for the property’s disposition is “not included in computing the taxpayer's income or any gain or loss of the taxpayer from the disposition of a capital property” (para. 104)- and found that this condition had been met as SherWeb had not reported any disposition of a capital property, and had instead correctly treated the costs of developing its software (its employees’ salaries) as “a recurring and current expense in and of themselves" (para. 115). ...

The Queen, 2022 TCC 5-- summary under Subsection 147(3.1) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Tax Court of Canada Rules (General Procedure)- Section 147- Subsection 147(3.1) a settlement offer not made on a principled basis should be ignored for cost award purposes The appellant, DTI claimed entitlement to substantial indemnity costs per Rule 147(3.1) on the basis that in its appeal, it had achieved greater success than that reflected in an offer to settle made by it, which would have reduced the assessed HST for the reporting periods at issue to $15,000, which was explained to represent approximately 50% of the Canadian portion of the total amount of HST at issue of $118,300 (relating also to supplies considered by DTI to have been made in the US). ... However, although the $4,000 amount of costs initially awarded was based on the Court’s Tariff B for party and party costs, he considered this to be on the “lean side,” and increased the award to $8,110, not only to reflect some missing items, but also because (para. 18): My judicial discretion as to costs does not require that I award costs on a tariff basis. ...

In finding that there were no reasonable grounds for interfering with this decision, Woods JA indicated inter alia: that in order for the Minister’s decision to be reasonable “the outcome should be considered in light of the underlying rationale to ensure that the decision as a whole is transparent, intelligible and justified” and that the decision satisfied those requirements (para. 12). “The fact that the Minister did not discuss the harshness of the tax result does not mean that it was not considered and does not render the decision unreasonable.” ...

Wong J noted (at para. 17) that following 1994 amendments to s. 6(1)(b)(vii) and (vii.1) “an allowance for travel or motor vehicle expenses must be wholly reasonable in order to be excluded from employment income”, and conversely “where such an allowance is considered unreasonable and must therefore be included in income, travel or motor vehicle expenses may be deductible from income by virtue of paragraphs 8(1)(h) and (h.1)” (para. 18). ... If the allowance was instead considered under s. 6(1)(b)(vii.1), the allowance would be deemed unreasonable by virtue of s. 6(1)(b)(x), as Burnaby City Hall was “an arbitrary starting point” so that “the allowance was not based solely on the number of kilometres driven for an employment purpose” (para. 21). ...