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JP Morgan, at para 82. [119] Although the Federal Court of Appeal’s decision in JP Morgan considered assessments under the Income Tax Act, the analysis with respect to judicial review applications is equally applicable to the GST provisions of the Excise Tax Act: Johnson, at para 21. ... (At the hearing, the Minister’s counsel recognized that the “decision” could be considered to be more than one decision for the purposes of Rule 302 of the Federal Courts Rules, but did not pursue the point on this motion.) [121] Grounds for Judicial Review: The first Notice of Application pleaded that CRA’s proposal letter dated March 16, 2021, proposed to deregister Newave’s GST/HST program account, disallow input tax credits and assess gross negligence penalties. ...

But the Judge in appeal considered the assessment de novo in all its aspects. ... Dans la même cause l’honorable juge Taschereau, alors juge puîné de la Cour suprême du Canada et maintenant juge en chef de cette Cour, à la page 240 fait les remarques suivantes: “In order to reach a proper conclusion in a case of municipal assessment, it is the ‘real value’ that has therefore to be considered. ...

As set out above, that is not what Chief Justice Garon concluded. [163] In his dissent in CIBC (FCA), Justice Stratas stated that he was affirming “earlier decisions of the Tax Court of Canada and their supporting reasoning to the effect that reward points need not have a fixed dollar value in order to be considered a gift certificate”. [38] Justice Stratas referred to the specific paragraphs of Royal Bank in which Justice Hershfield interpreted the paragraph from Canasia quoted above. ... This may be the case, but it is not my role to fix problems with the Act. [243] If TD had been able to point me to any commonly understood meaning of “gift certificate” that would capture anything like an Aeroplan Mile, I could have considered its policy arguments through a purposive analysis of section 181.2. [244] A purposive analysis can either help the Court to choose between competing textual interpretations or reveal unexpected textual ambiguity. ...

In any event, the weight and authority of those statements must yield place to the deliberate and considered statements which I have quoted from our Supreme Court and the Privy Council. ... To say that none of these operations are to be considered as yielding profit, except the actual sales or the transfer and delivery of the gum to jobbers in Manitoba, seems to be a denial of facts. ...

The rationale behind this presumption is that assets with income-producing potential are typically regarded as investments, and gains derived from the sale of such assets are generally considered to be capital gains. ... Rudolph did not sell any shares in the capital of Keltic during the relevant period except for the 910,000 shares is not relevant. [126] I have also considered the fact that 4Gas B.V. and Maple LNG Ltd. did not carry out the purchase of the liquefied natural gas component of the integrated project in accordance with the Purchase and Sale Agreement dated March 14, 2006, that LyondellBasell Industries was in bankruptcy proceedings and that, consequently, Mr. ...

If it is determined that the supplier made multiple supplies, the deeming provisions in sections 138 and 139 of the GST Act must be considered. [98] When determining the factual question of whether a supplier has made a single supply or multiple supplies, the Court must follow the decision of the Supreme Court of Canada in Calgary (City) v. ... One must examine the true nature of the transaction to determine the tax consequences.... [15] [104] When reaching his decision, Justice Rip made the following observations: One factor to be considered is whether or not the alleged separate supply can be realistically omitted from the overall supply. ...

By setting the high bar that the route of appeal must be provided for expressly, Parliament ensured that exceptions to the Federal Court’s jurisdiction would flow from considered legislative direction rather than ad hoc development in the courts. ... I conclude that while discretionary decisions under s. 247(10) may well “directly affect” the product of the assessment, they cannot be considered to be “inextricably linked” to it the same way as non-discretionary determinations. [60]                          We must be careful not to confuse the fact of the Minister’s opinion with the basis for it. ... For the purposes of this provision, it is well established that the Minister is considered a “federal board” (see Addison & Leyen, at para. 8; Canada (Attorney General) v. ...

As a result, I will use Canadian law to make my decision on the agency issue and any other legal issue before the Court. [77]         The following definition of agency, by Gerald Fridman, has been quoted and applied in a number of decisions of Canadian courts: Agency is the relationship that exists between two persons when one, called the agent, is considered in law to represent the other, called the principal, in such a way as to be able to affect the principal’s legal position by the making of contracts or the disposition of property.... ... If it is determined that multiple supplies were made then the deeming provisions in section 138 and 139 of the  HST Legislation  must be considered. [29]      The factual question of whether a supplier has made a single supply or multiple supplies has been considered by the Court and the Federal Court of Appeal on numerous occasions. ...

Given the specific purposes of the BIA and its broad definition of property in section 2, the bundle of rights thus conferred on the licence holder must be considered as property for the purposes of the BIA and the PPSA. ... Consequently, in order for the purposes of the BIA to be achieved, Parliament needed to include this asset, which is not normally considered property at common law but is needed to operate a commercial fishing enterprise. [109]        However, Justice Binnie reassured the Attorney General of Canada and added that this holding should not be taken out of context: [48]      Counsel for the Attorney General of Canada was greatly concerned that a holding that the fishing licence is property in the hands of the holder even for limited statutory purposes might be raised in future litigation to fetter the Minister’s discretion, but I do not think this concern is well founded. ... What DFO tried to achieve through those negotiations, with no genuine compromising on his part, was a multiyear joint project agreement for financing DFO’s scientific activities, specifically, the improved soft-shell crab protocol and the trawl survey. [235]        Even before those negotiations failed, DFO had already considered certain “creative” options in the event that no joint project agreement were reached with traditional crabbers. ...

He considered rental revenue at the standard legislated amount of a 2.9 percent increase for below-market units and also other sources of revenue such as parking, laundry and cable before deducting a 2.5 percent allowance for vacancy and bad debt. ...