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The only issue before Graham J was whether s. 54.2 deemed the Newco shares to be capital property, which required that the drop-down transaction be considered to be the transfer of substantially all the assets of an active business. ...

Webb JA stated (at para.29): … [T]he four factors that are to be considered in an application for an extension of time are: whether Akanda had a continuing intention to pursue the application to set aside the default Judgments; whether the application to set aside the default Judgments has some merit; whether there is any prejudice to the Crown arising from the delay from April 9, 2017 to July 25, 2017; and whether there is a reasonable explanation for this delay. ...

. … [B]efore any variation could be considered and even it could otherwise be varied, fairness would require the matter be reopened to explore what the $1,866 [in employment expenses claimed on line 212 and allowed by the Minister] was and whether the Appellant paid any GST or HST on the amount. ...

Canada, 2020 FCA 93-- summary under Onus Summary Under Tax Topics- General Concepts- Onus taxpayers had the burden of disproving the Minister’s assumptions about their gift tax shelter about which they knew virtually nothing One of the taxpayers (“Eisbrenner”) participated in the “CHT Program” under which they or other clients would make a cash donation to a registered charitable foundation (Foundation A), apply to be considered as a potential Class A beneficiary of CHT, which was a trust, CHT would then distribute certificates to the successful applicant supposedly representing entitlements to pharmaceuticals, and the client would donate those certificates to a registered charitable foundation. ...

. … I find that the predominant element of the Appellant’s service was the arranging for the sale of insurance which falls within the definition of a “financial service”, notwithstanding that some of the ancillary services provided by the Appellant could be considered promotional or administrative…. ...

But, in both decisions, the recognition that there were other sources of goodwill was itself considered in terms of the ability of those other sources to attract custom.... ...

The parties considered the payments made by Quatre Saisons to Placeval as commissions. ...

. … (1) they did not refer to prior sales of the property; (2) there is no reference to providence; (3) there was multiples of the same print bought and dated; (4) there was no reference to the price paid by the donors; (5) the use of the art was not considered; and (6) no consideration was given to the impact of the flooded market place. ...

Although quite unclear from the reasons for judgment, he apparently had previously filed nil late returns for those years in which the income was treated as covered by a foreign tax credit claim for the U.S. taxes that he now considered to be refundable. ...

The father considered himself to reside only in China, whereas his wife and daughter acknowledged that they were Canadian residents. ...