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E-15), as amended (hereinafter “the ETA”). [3] The appellant is appealing from the June 8, 2016, reassessments for the quarterly periods between January 1, 2014, and September 30, 2014 (hereinafter “periods at issue”). [4] The Minister of National Revenue (hereinafter “the Minister”) submits that the sales at issue are taxable supplies, given that the appellant has not obtained the required documentation for these sales to be considered zero‑rated supplies and has not maintained appropriate records. [5] Unless otherwise stated, all references to legislative provisions in these reasons refer to the legislative provisions of the ETA as concerns the reassessments and the periods at issue. [6] For the reasons that follow, the appeal must be dismissed. ...

Both cases reveal, however, that the statutory schemes there being considered made no provision for reassessment in the absence of fraud or similar circumstances. ...

Kalwa’s testimony was not reliable or credible regarding his excuses for not reporting because: (i) in a previous taxation year, he failed to report a disposition of capital property, and was reassessed, penalized and also warned of subsequent “red flagging”; (ii) he has a Master’s degree; is a Quality Assurance IT Manager, who previously held that role with major banks; and, is experienced in real estate (as of 2022 he is a licenced and self-promoting real estate broker); (iii) his asserted belief of a PRE option for Portsmith is belied by the fact he never resided at the property, did not file a T-2091 to report it, and already had a different principal residence at the same time in the same taxation year; (iv) the work done on Portsmith was consistent with short term resale, not long term occupancy with his family; (v) he reviewed his tax returns with his accountant, clearly reported two real properties disposed of in 2016, but omitted two others: Portsmith and Clarkhill; and, (vi) blaming his accountant does not stand up to scrutiny: he reviewed the tax return and, further, his tax preparer accountant did not testify; c) The additional outlays claimed in these appeals, even when considered, are not significantly applicable to Portsmith (the relevant penalty property), but rather Glenboro and 1404 Yonge (to which no penalty was levied), therefore the magnitude of the unreported gain from disposition is that much more noticeable. ...

Hall, [1990] 1 S.C.R. 121, both decisions which the court considered binding upon it.  ... Second, by virtue of s. 153(3), the debtor can in law be considered to be utilizing an asset which is the property of its employees.  ... (i)   The General Security Agreement (GSA)   52                Counsel for the appellant, Her Majesty, argued in his factum that the bank's GSA is to be considered in the nature of a floating charge.  ...

The contingency of the payment introduced a substantial element of risk, and the right to receive such speculative income at some future date was considered by Revenue Canada not to be a capital asset.  ... The TAPSF shelter was considered almost too good to be true; thus potential investors, fearing a government clampdown, required the assurance of a favourable advance tax ruling from Revenue Canada.  ... Knutson [a principal of Monarch] and we discussed and considered whether or not Monarch could be told [that the previous advice about “no fix” had been premature], and my, my recollection was that we didn’t reach a consensus on what could be done and he was going to play it by ear.... ...

The Court of Appeal considered itself bound by that conclusion and upheld the trial judge’s decision. ... However, the issue of whether, for the purposes of an action to recover a payment not due, the services received by the City could be considered to have been provided by PGB on Octane’s behalf was not before the Superior Court. ... VIII, at pp. 23‑24 and 27‑28). [162]                       It may also be that Octane must be considered to have acted at its own risk. ...

Accordingly these items seized as part of the Anton Piller Order on the premises of the defendants’ store are instances of infringement concerning Louis Vuitton and Dior. [93]   Accordingly, out of the 36 allegations of instances of infringement, 35 must be considered further for the purpose of concluding whether they constitute instances of infringement. ... There were three such incidents for a total of $45,000. [145]   The Court considered that there was a further alternative, one that was to become the new standard: “nominal” award per infringing activity. ... This is obviously a far cry from the amounts considered some 10 years earlier, in the Nike cases. ...

He considered the search provisions to be the investigative arm of s. 239 which, in his view, were clearly criminal law because they punished deliberate acts, protected the public interest, and contained severe penalties.  ... The British courts have done the same, a fact that is all the more significant because Great Britain is a unitary state and because criminal procedure in that country is in no way limited to situations that would in Canada be considered criminal for constitutional purposes (the British approach is amply discussed in Storgoff).  ... In Re Church of Scientology and The Queen (No. 6) (1987), 31 C.C.C. (3d) 449, the Ontario Court of Appeal considered the reviewability of search warrants issued under the Criminal Code  .  ...

In my very considered opinion as detailed in this document, I conclude that as of February 1995 the MV Suite has no market value. [53]     There is something disquietingly surreal about a case where one party bases its purchase on a value of $55,000,000 and the other party contends that the property has no value. ... The expression "at arm's length" was considered by Bonner, J. in McNichol where, at pages 117 and 118, he discussed the concept as follows: Three criteria or tests are commonly used to determine whether the parties to a transaction are dealing at arm's length. ... For these reasons, I do not see how it can reasonably be considered that these notes have a value equal to their face amount when they are inextricably connected with obligations, real or assumed, by the holder. ...

Accordingly, it seems to me to be incorrect to suggest that the writing is fundamentally inconsistent with the concept of pledge.   19                                There is nothing “contingent” or “purely potestative” about acquiescence by the debtor in the claim, where the parties decide to adopt that procedure; on the contrary, it is difficult to imagine that, if the legislature considered that requirement to be sufficient to allow for an assignment of the claim to be set up against third persons by operation of law (art. 1641 C.C.Q.), it would then be inadequate or shocking when applied to publication of a pledge, which is a lesser right.  ... Legislation in relation to personal property security that has been enacted in the common law provinces of Canada allows individuals to grant security interests in claims that are not represented by negotiable instruments, which are considered to be intangibles.  ... The Intention of the Legislature at the Time the Code Was Reformed   89                                It should be noted that the reform of the law of security was initially considered necessary because of the need to modernize some of the mechanisms in commercial matters, which were obviously inadequate.  ...