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The primary judge had considered “that the arm’s length price must be “based on the actual transaction as structured by the parties, save in the case of the two exceptional circumstances identified in the 1995 [OECD Transfer Pricing] Guidelines.” ...

The ARQ considered there to have been abusive surplus-stripping, and applied the Quebec general anti-avoidance rule to treat most of the paid-up capital distributions as taxable dividends. ...

David Richards LJ stated (at paras. 111-112): The clear conclusion to which the FTT came … was put by the FTT at [422], "the Jersey directors were acting under what they considered was an 'instruction' or 'order' from the parent". ...

. … I cannot find that CRA’s “special mail services request form”, albeit presumably with a Canada Post “tracking number” stamped or affixed thereon, can reasonably be considered, “the post office certificate of registration of the letter or a true copy of the relevant portion thereof” per subsection 335(1). ...

In the course of rejecting the taxpayers’ submission that the CAE decision should instead be applied to treat the taxable capital gain as only being includible in the taxpayers’ income in 2010, Quenneville JCQ stated (at paras. 206-207, 210): [T]hat case … dealt with the change of use of property considered to be inventory that had been transferred in the course of a refinancing, but which had continued to be used by the plaintiff for the same purposes as before the transfer. ...

., accepted as having been validly and timely filed in April 2016) and that CRA would be withdrawing the certificate and writ for both applicants “as the debt is now considered to be certified in error.” ...

Côté J, for the majority, considered this to be contrary to a proper appreciation of the nature of the bargain that Canada had struck under the Treaty. ...

After noting that the reasonableness of the letters turned on a test of whether there may be considered to be “a rational connection … between the information sought and the administration and enforcement of the ITA” (para. 23), Fothergill J stated (at paras. 27, 37): [A]ssessing or re-assessing a taxpayer, even for years that fall outside the normal reassessment period, in circumstances where the taxpayer may have made any misrepresentation attributable to neglect, carelessness or willful default … is a purpose for which a request for information may be made under s 231.1 …. … I am satisfied that Dr. ...

Sommerfeldt J stated (at para. 29) that he considered that this statement had been made to him in order to persuade him at the time to not to strike out the other Crown pleadings at issue. ...

Although the spreadsheet had some aspects of a tax accrual working paper (“TAWP”) considered in BP, there the “FCA’s caution was against imposing an obligation to self-audit” (para. 153), whereas here “[u]nlike BP, the concerns arising from the tax year under audit have not been addressed … [and] the Minister has not sought access to the MSPM (whether or not it is a TAWP) without advancing a particular justification” (para. 152). ...