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Before so concluding, CRA referred to the Ensite test of whether property was used or held by a corporation in the course of carrying on a business, under which the “property had to be employed and risked in the business to fulfil a requirement which had to be met in order to do business” and that “[i]f the withdrawal of the property would have a decidedly destabilizing effect on the corporate operations, the property would generally be considered to be used in the course of carrying on a business.” ...

He went on to find that, even if there had been a misrepresentation, there was no neglect or carelessness, given that the taxpayers had “thoughtfully and carefully considered the nature of the Dog Activities, and, in consultation with their accountants, concluded that those activities were a business” – although there was carelessness in deducting those of the expenses which clearly were personal. ...

That CRA adopt the position that a non-resident vendor can pay the actual amount of tax owing (rather than 25% of the gain) in order to receive a s. 116 certificate (the vendor’s payment of the actual amount of Canadian tax owing should be considered to be acceptable security respecting the disposition). ...

In this regard, CRA ruled that, for the purposes of s. 55(3.1)(b)(i)(A)(II), in determining whether 10% or more of the FMV of the Foreign Spinco common shares is derived from shares of TC or DC “any indebtedness of Foreign Spinco that is not a secured debt and that is not a debt related to a particular property will be considered to reduce the FMV of each property of Foreign Spinco pro rata in proportion to the relative FMV of all property of Foreign Spinco.” ...

.'s conclusion that TD LLC must be considered to be liable to tax by virtue of all of its income being fully and comprehensively taxed under the U.S. ...

In Montour, Bourque, J. had found that s. 42 was constitutionally inapplicable to the Mohawks in that case, who had also failed to pay duty on tobacco products: by reason of the circumstances of the case before her warranting a departure from the framework developed in Van der Peet ([1996] 2 S.C.R. 507) in respect of Aboriginal rights- so that the applicants' participation in the tobacco trade should be considered protected by an Aboriginal right to freely trade; and by reason of an inferred meta-treaty (the Covenant Chain) having been unjustifiably breached by s. 42 because the Crown had not discussed tobacco-related issues with the Mohawks prior to the passage of the Excise Act. ...

[Turning then to the look-through rule in s. 84.1(2.3)(c)(ii) as to the meaning of “own, directly or indirectly,” CRA indicated that it would not consider a person to have an interest in a trust if that person's interest depended solely on the occurrence of an uncertain event, such as a child predeceasing a parent so that, during the lifetime of such child or relevant members of the child group, the parent with such contingent interest would not be considered to own any shares of the purchaser corporation held by the trust. ...

The interpretation of the Trust Indenture which they [the petitioners] urge me to adopt is based on the same arguments that the Reassessment officer considered and rejected. ...

FINANCIERE VERITABLE CONTROLE Income Tax Act- Section 248- Subsection 248(1)- Restricted Financial Institution- Paragraph (f) control included ultimate control 28 March 2000 External T.I. 2000-0007445 F- Fusion et paragraphe 13(5.1) Income Tax Act- Section 13- Subsection 13(5.1) continuity of s. 13(5.1) on amalgamation 29 March 2000 Internal T.I. 2000-0011467 F- DATE D'EXECUTION-PENSION ALIMENTAIRE Income Tax Act- Section 56.1- Subsection 56.1(4)- Commencement Day- Paragraph (b)- Subparagraph (b)(ii) court ratification of support agreement did not trigger a commencement day 17 January 2000 External T.I. 9911385 F- XXXXXXXXXX Income Tax Act- Section 118.5- Subsection 118.5(1)- Paragraph 118.5(1)(a)- Subparagraph 118.5(1)(a)(i) fees paid to a professional organization to take courses in preparation for a certification exam may be eligible 17 January 2000 External T.I. 9914425 F- EXAMEN D'AGREMENT Income Tax Act- Section 118.5- Subsection 118.5(1)- Paragraph 118.5(1)(a) fee for a professional certification exam can be considered a tuition fee where the exam is an integral part of the course of study ...

CRA responded unfavourably: Where the undertaking and activities of a taxpayer include the holding of real estate, relevant factors to be considered would include the place where the property is situated and where related undertakings or activities occur like the operation and use of the property, its maintenance and upkeep, its management, administration and financial management. ...