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Vicarious liability, by contrast, is considered to be a species of strict liability because it requires no proof of personal wrongdoing on the part of the person who is subject to it.  ... She began with La Forest J.’s opinion (dissenting on the cross-appeal) in London Drugs, supra, which held that vicarious liability is generally considered to rest on one of two logical bases.  ... For the reasons discussed below,  reliance on control alone can be misleading, and there are other relevant factors which should be considered in making this determination.   36        Various tests have emerged in the case law to help determine if a worker is an employee or an independent contractor.  ...

., cannot be considered a benefit because it adds nothing of value to the recipient’s economic situation. ... As was stated above, four of the five Tax Court Judges who considered these five cases decided that the mortgage interest subsidy is not a taxable benefit. ... First, the conversion of a lump sum payment into a monthly interest subsidy cannot be considered professional tax planning. ...

If the answer is yes the application of paragraph 18(1)(b) must be considered. ... The difficulty is that in determining profit, what is considered an expense for business purposes may not necessarily be permitted as a deductible expense under the Act for income tax purposes. ... Ontario (Minister of Revenue), [1988] 2 S.C.R. 175:...The only thing that matters is that the expenditures were a legitimate expense made in the ordinary course of business with the intention that the company could generate a taxable income some time in the future.... [28]     The question of whether ancillary expenses constitute an integral part of a business was considered by Justice Miller in the GST companion case. ...

Costco’s position is based on the business objective of the Merchant Agreement and the Co-Branding Agreement (considered together), and relies on the fact that the same computational basis was used for the Amex discount and the section 3.01(a) payments, both being a percentage of Amex card sales ...   [30]            On the rehearing, the judge considered the statutory definition of “property” as he had been directed to do, and also the statutory definition of “service” because that was argued as well. ... Nevertheless, the Crown’s argument has been considered as fully as possible on the available record ...

The Respondent acknowledges that under the federal Food and Drugs Act (“ FDA ”) definition of marihuana, it may well be considered a drug. ... Staff members dispensing are, according to a BCCCS website: “ well informed of the strains and products being distributed in order to support members with the most efficacious selection. ” In the periods in question, there were approximately 6000 members, 3500 of whom were considered active. [28]         An administrator and purchaser for BCCCS, Mr. ... The exemption is set out in the regulations: if this can be considered an exemption by the Minister of Health, then the Appellant’s argument is without merit. ...

There is no hard and fast rule as to when expenditures made on capital assets will, and when they will not, be considered to be capital expenditures within the meaning of paragraph 18(1)(b) of the Income Tax Act. ... M.N.R., [1989] 2 C.T.C. 94, 89 D.T.C. 5357, whose learned and considered judgment was later confirmed by the Federal Court of Appeal. ... Hume considered a number of sources dealing with the subject of current expenditures and capital costs, including the Canadian Institute of Chartered Accountants’ "Handbook", Mr. ...

Goulet stated that, in the context of a business valuation, there must be consideration of the [translation] “nuisance value”, that is, a shareholder’s ability to block a transaction, and because, according to him, René Lupien had such ability, he considered that element in his analysis. [58]         Mr.  ... Goulet was to assess LCR’s value on the basis of its own financial performance and he considered not only its past profits, but also its future profits. ... Demers considered that there had been two transactions between the parties, an initial transaction between LCR and Antoni and a second transaction between Antoni and Chemcraft. ...

It is this contract and more so the payment required thereunder that forms the basis for the main dispute between the parties and the Minister’s assumptions above referred to. [11]         Gameday Canada paid installments to the Appellant throughout 2009 and 2010 as “deposits” which under the respective contracts was not considered earned until the services were supplied, thus the reason the Appellant claimed a reserve in 2009 and took the entire amount into income in 2010. ... Finally, the evidence is clear that Hill considered Pouncey his boss having final word on all matters throughout the entire period of his relationship with the Appellant, i.e. before, during and after the Olympic games and needed his or Robbins permission to make large expenditures. [29]         Accordingly, the evidence does not support the Respondent’s assumptions found in paragraph 26(j) above that Hill agreed to pay $2.1M for the shares to Pouncey. ... Frankly, I fail to see how the backdating of corporate documentation showing Hill to be the initial shareholder and member of the Appellant in December of 2008, more than a month before he was even hired, should be considered documents the parties honoured. ...

The respondent’s contention that the remission “only relieves [IORL] from collection” of the amount remitted cannot stand in light of these findings (ibidem). [29]            Finally, IORL submits that the flaws in the respondent’s position become apparent once an alternative arrangement by way of cheques is considered (IORL’s memorandum of fact and law, para. 62): There is no doubt that if the Minister had issued a cheque to Imperial in the amount of the remission and Imperial had issued an identical cheque to the Minister, the amount would count as a payment on account of Imperial’s tax liability. [30]            Ultimately, what IORL is seeking is the same treatment as that given by the Minister in respect of its instalment obligations.-                       IORVL [31]            IORVL adopts the arguments put forward by IORL in the companion appeal in support of the contention that it is also entitled to refund interest for its 1996 taxation year. ... Redevances (o) any amount (other than an amount referred to in paragraph 18(1)(m), paid or payable by the taxpayer, or a prescribed amount) that, because of an obligation imposed by statute or a contractual obligation substituted for an obligation imposed by statute, became receivable in the year by o) les sommes (sauf celles visées à l’alinéa 18(1) m), payées ou payables par le contribuable et sauf les sommes prescrites) qui, en vertu d’une obligation imposée par une loi ou d’une obligation contractuelle qui remplace une obligation imposée par une loi, sont devenues à recevoir au cour de l’année :   (i) Her Majesty in right of Canada or a province,   (i) par Sa Majesté du chef du Canada ou d’une province, (ii) an agent of Her Majesty in right of Canada or a province, or   (ii) par un mandataire de Sa Majesté du chef du Canada ou d’une province, (iii) a corporation, commission or association that is controlled by Her Majesty in right of Canada or a province or by an agent of Her Majesty in right of Canada or a province   (iii) par une société, une commission ou une association contrôlée par Sa Majesté du chef du Canada ou d’une province ou par un mandataire de Sa Majesté du chef du Canada ou d’une province, as a royalty, tax (other than a tax or portion of a tax that can reasonably be considered to be a municipal or school tax), lease rental or bonus or as an amount, however described, that can reasonably be regarded as being in lieu of any such amount, or in respect of the late receipt or non-receipt of any such amount, and that can reasonably be regarded as being in relation to à titre de redevance, de taxe (sauf une taxe ou une fraction de taxe qu’il est raisonnable de considérer comme une taxe municipale ou scolaire), de loyer ou de prime, ou au titre d’un montant, peu importe sa désignation, qu’il est raisonnable de considérer comme tenant lieu d’une telle somme ou comme se rapportant à la réception tardive ou à la non-réception d’une telle somme, qu’il est raisonnable de considérer comme rattachée :   (iv) the acquisition, development or ownership of a Canadian resource property of the taxpayer in respect of which the obligation imposed by statute or the contractual obligation, as the case may be, applied, or   (iv) soit à l’acquisition, l’aménagement ou la propriété d’un avoir minier canadien du contribuable assujetti à l’obligation légale ou contractuelle, (v) the production in Canada (v) soit à la production au Canada des produits ci-après sur lesquels le contribuable avait un droit assujetti à l’obligation légale ou contractuelle :   (A) of petroleum, natural gas or related hydrocarbons from a natural accumulation of petroleum or natural gas (other than a mineral resource) located in Canada or from an oil or gas well located in Canada,   (A) pétrole, gaz naturel ou hydrocarbures connexes, tirés d’un gisement naturel de pétrole ou de gaz naturel (sauf une ressource minérale) ou d’un puits de pétrole ou de gaz, situés au Canada, (B) of sulphur from a natural accumulation of petroleum or natural gas located in Canada, from an oil or gas well located in Canada or from a mineral resource located in Canada,   (B) soufre tiré d’un gisement naturel de pétrole ou de gaz naturel, d’un puits de pétrole ou de gaz naturel ou d’une ressource minérale, situés au Canada, (C) to any stage that is not beyond the prime metal stage or its equivalent, of metal, minerals (other than iron or petroleum or related hydrocarbons) or coal from a mineral resource located in Canada,   (C) métaux, minéraux (sauf le fer, le pétrole et les hydrocarbures connexes) ou charbon tirés de ressources minérales situées au Canada, jusqu ’à un stade qui ne dépasse pas celui du métal primaire ou son équivalent, (D) to any stage that is not beyond the pellet stage or its equivalent, of iron from a mineral resource located in Canada, or   (D) fer tiré de ressources minérales situées au Canada, jusqu’à un stade qui ne dépasse pas celui de la boulette ou son équivalent, (E) to any stage that is not beyond the crude oil stage or its equivalent, of petroleum or related hydrocarbons from tar sands from a mineral resource located in Canada, (E) pétrole ou hydrocarbures connexes extraits de sables asphaltiques, tirés de ressources minérales situées au Canada, jusqu’à un stade qui ne dépasse pas celui du pétrole brute ou son équivalent; in respect of which the taxpayer had an interest to which the obligation imposed by statute or the contractual obligation, as the case may be, applied;   [BLANK/EN BLANC] General limitations   Exceptions d’ordre général 18. (1) In computing the income of a taxpayer from a business or property no deduction shall be made in respect of 18. (1) Dans le calcul du revenu du contribuable tiré d’une entreprise ou d’un bien, les éléments suivants ne sont pas déductibles:   … […]   Royalties, etc. Redevances   (m) any amount (other than a prescribed amount) paid or payable by virtue of an obligation imposed by statute or a contractual obligation substituted for an obligation imposed by statute to m) toute somme (autre qu’une somme prescrite) payée ou payable en vertu d’une obligation imposée par une loi ou d’une obligation contractuelle qui remplace une obligation imposée par une loi :   (i) Her Majesty in right of Canada or a province, (i) à Sa Majesté du chef du Canada ou d’une province,   (ii) an agent of Her Majesty in right of Canada or a province, or (ii) à un mandataire de Sa Majesté du chef du Canada ou d’une province,   (iii) a corporation, commission or association that is controlled by Her Majesty in right of Canada or a province or by an agent of Her Majesty in right of Canada or a province (iii) à une société, une commission ou une association contrôlée par Sa Majesté du chef du Canada ou d’une province ou par un mandataire de Sa Majesté du chef du Canada ou d’une province,   as a royalty, tax (other than a tax or portion of a tax that can reasonably be considered to be a municipal or school tax), lease rental or bonus or as an amount, however described, that can reasonably be regarded as being in lieu of any such amount, or in respect of the late payment or non-payment of any such amount, and that can reasonably be regarded as being in relation to à titre de redevance, de taxe (sauf une taxe ou une fraction de taxe qu’il est raisonnable de considérer comme une taxe municipale ou scolaire), de loyer ou de prime, ou au titre d’un montant, peu importe sa désignation, qu’il est raisonnable de considérer comme tenant lieu d’une telle somme ou comme se rapportant à la réception tardive ou à la non-réception d’une telle somme, qu’il est raisonnable de considérer comme rattachée :   (iv) the acquisition, development or ownership of a Canadian resource property, or (iv) soit à l’acquisition, l’aménagement ou la propriété d’un avoir minier canadien,   (v) the production in Canada (v) soit à la production au Canada :   (A) of petroleum, natural gas or related hydrocarbons from a natural accumulation of petroleum or natural gas (other than a mineral resource) located in Canada or from an oil or gas well located in Canada, (A) de pétrole, de gaz naturel ou d’hydrocarbures connexes, tirés d’un gisement naturel de pétrole ou de gaz naturel (sauf une ressource minérale) ou d’un puits de pétrole ou de gaz, situés au Canada,   (B) of sulphur from a natural accumulation of petroleum or natural gas located in Canada, from an oil or gas well located in Canada or from a mineral resource located in Canada, (B) de soufre tiré d’un gisement naturel de pétrole ou de gaz naturel, d’un puits de pétrole ou de gaz naturel ou d’une ressource minérale, situés au Canada,   (C) to any stage that is not beyond the prime metal stage or its equivalent, of metal, minerals (other than iron or petroleum or related hydrocarbons) or coal from a mineral resource located in Canada, (C) de métaux, de minéraux (sauf le fer, le pétrole et les hydrocarbures connexes) ou charbon tirés de ressources minérales situées au Canada, jusqu ’à un stade qui ne dépasse pas celui du métal primaire ou son équivalent,   (D) to any stage that is not beyond the pellet stage or its equivalent, of iron from a mineral resource located in Canada, or (D) de fer tiré de ressources minérales situées au Canada, jusqu’à un stade qui ne dépasse pas celui de la boulette ou son équivalent,   (E) to any stage that is not beyond the crude oil stage or its equivalent, of petroleum or related hydrocarbons from tar sands from a mineral resource located in Canada; (E) de pétrole ou d’hydrocarbures connexes extraits de sables asphaltiques, tirés de ressources minérales situées au Canada, jusqu’à un stade qui ne dépasse pas celui du pétrole brute ou son équivalent;   Assessment deemed valid and binding Présomption de validité de la cotisation   152. (8) An assessment shall, subject to being varied or vacated on an objection or appeal under this Part and subject to a reassessment, be deemed to be valid and binding notwithstanding any error, defect or omission in the assessment or in any proceeding under this Act relating thereto. 152. (8) Sous réserve des modifications qui peuvent y être apportées ou de son annulation lors d’une opposition ou d’un appel fait en vertu de la présente partie et sous réserve d’une nouvelle cotisation, une cotisation est réputée être valide et exécutoire malgré toute erreur, tout vice de forme ou toute omission dans cette cotisation ou dans toute procédure s’y rattachant en vertu de la présente loi   Refunds Remboursement   164. (1) If the return of a taxpayer’s income for a taxation year has been made within 3 years from the end of the year, the Minister 164. (1) Si la déclaration de revenu d’un contribuable pour une année d’imposition est produite dans les trois ans suivant la fin de l’année, le ministre:   (a) may, a) peut faire ce qui suit : (i) before mailing the notice of assessment for the year, where the taxpayer is a qualifying corporation (as defined in subsection 127.1(2)) and claims in its return of income for the year to have paid an amount on account of its tax payable under this Part for the year because of subsection 127.1(1) in respect of its refundable investment tax credit (as defined  in subsection 127.1(2)), refund all or part of any amount claimed in the return as an overpayment for the year, not exceeding the amount by which the total determined under paragraph (f) of the definition “refundable investment tax credit” in subsection 127.1(2) in respect of the taxpayer for the year exceeds the total determined under paragraph (g) of that definition in respect of the taxpayer for the year, (i) avant de poster l’avis de cotisation pour l’année – si le contribuable est une société admissible au sens du paragraphe 127.1(2) qui, dans sa déclaration de revenu pour l’année, déclare avoir payé un montant au titre de son impôt payable en vertu de la présente partie pour l’année par l’effet du paragraphe 127.1(1) et relativement à son crédit d’impôt à l’investissement remboursable au sens du paragraphe 127.1(2) – rembourser tout ou partie du montant demandé dans la déclaration à titre de paiement en trop pour l’année, jusqu’à concurrence de l’excédent du total visé à l’alinéa c) de la définition de « crédit d’impôt à l’investissement remboursable » au paragraphe 127.1(2) sur le total visé à l’alinéa d) de cette définition, quant au contribuable pour l’année, (ii) before mailing the notice of assessment for the year, where the taxpayer is a qualified corporation (as defined in subsection 125.4(1)) or an eligible production corporation (as defined in subsection 125.5(1)) and an amount is deemed under subsection 125.4(3) or 125.5(3) to have been paid on account of its tax payable under this Part for the year, refund all or part of any amount claimed in the return as an overpayment for the year, not exceeding the total of those amounts so deemed to have been paid, and (ii) avant de poster l’avis de cotisation pour l’année – si le contribuable est une société admissible, au sens du paragraphe 125.4(1), ou une société de production admissible, au sens du paragraphe 125.5(1) et si un montant est réputé par les paragraphes 125.4(3) ou 125.5(3) avoir été payé au titre de son impôt payable en vertu de la présente partie pour l’année – rembourser tout ou partie du montant demandé dans la déclaration à titre de paiement en trop pour l’année, jusqu’à concurrence du total des montants ainsi réputés avoir été payés,   (iii) on or after mailing the notice of assessment for the year, refund an overpayment for the year, to the extent that the overpayment was not refunded pursuant to subparagraph (i) or (ii); and (iii) lors de la mise à la poste de l’avis de cotisation pour l’année ou par la suite, rembourser tout paiement en trop pour l’année, dans la mesure où ce paiement n’est pas remboursé en application des sous-alinéas (i) ou (ii);   … […] Interest on refunds and repayments Intérêts sur les sommes remboursées 164. (3) Where under this section an amount in respect of a taxation year (other than an amount or portion thereof that can reasonably be considered to arise from the operation of section 122.5, 122.61 or 126.1) is refunded or repaid to a taxpayer or applied to another liability of the taxpayer, the Minister shall pay or apply interest on it at the prescribed rate for the period beginning on the day that is the latest of 164. (3) Lorsque, en vertu du présent article, une somme à l’égard d’une année d’imposition est remboursée à un contribuable ou imputée sur un autre montant dont il est redevable, à l’exception de tout ou partie de la somme qu’il est raisonnable de considérer comme découlant de l’application des articles 122.5, 122.61 ou 126.1, le ministre paie au contribuable les intérêts afférents à cette somme au taux prescrit ou les impute sur ce montant, pour la période allant du dernier en date des jours visés aux alinéas suivant jusqu’au jour où la somme est remboursée ou imputée, sauf si les intérêts ainsi calculés sont inférieurs à 1 $, auquel cas aucun intérêt n’est payé ni imputé en vertu du présent paragraphe :   (a) where the taxpayer is an individual, the day that is 45 days after the individual's balance-due day for the year, a) le quarante-cinquième jour suivant la date d’exigibilité du solde qui est applicable au contribuable pour l’année, s’il est un particulier;   (b) where the taxpayer is a corporation, the day that is 120 days after the end of the year, b) le 120 e jour suivant la fin de l’année, si le contribuable est une société;   (c) where the taxpayer is c) si le contribuable est :   (i) a corporation, the day on which its return of income for the year was filed under section 150, unless the return was filed on or before the corporation's filing-due date for the year, and (i) une société, le jour où sa déclaration de revenu pour l’année a été produite en conformité avec l’article 150, sauf si la déclaration a été produite au plus tard à la date d’échéance de production qui lui est applicable pour l’année,   (ii) an individual, the day that is 45 days after the day on which the individual's return of income for the year was filed under section 150, (ii) un particulier, le quarante-cinquième jour suivant celui où sa déclaration de revenu pour l’année a été produite en conformité avec l’article 150;   (d) in the case of a refund of an overpayment, the day the overpayment arose, and d) dans le cas d’un remboursement d’un paiement en trop d’impôt, le jour où il y a eu paiement en trop;   (e) in the case of a repayment of an amount in controversy, the day an overpayment equal to the amount of the repayment would have arisen if the total of all amounts payable on account of the taxpayer's liability under this Part for the year were the amount by which e) dans le cas d’un remboursement d’une somme en litige, le jour où il y aurait eu un paiement en trop égal à la somme remboursée si le total des montant payables sur ce dont le contribuable st redevable en vertu de la présente partie pour l’année était égal à l’excédent du montant visé au sous-alinéa (i) sur la somme visée au sous-alinéa (ii) :   (i) the lesser of the total of all amounts paid on account of the taxpayer's liability under this Part for the year and the total of all amounts assessed by the Minister as payable under this Part by the taxpayer for the year (i) le moindre du total des sommes versées sur ce dont il est redevable en vertu de la présente partie pour l’année et du total des montants qui, selon la cotisation établie par le ministre, sont payables en vertu de la présente partie par le contribuable pour l’année,   exceeds (ii) la somme remboursée.   ...

.               […] 245(1)     In this section,         tax consequences (attribut fiscal) tax consequences to a person means the amount of income, taxable income, or taxable income earned in Canada of, tax or other amount payable by or refundable to the person under this Act, or any other amount that is relevant for the purposes of computing that amount;         tax benefit (avantage fiscal) tax benefit means a reduction, avoidance or deferral of tax or other amount payable under this Act or an increase in a refund of tax or other amount under this Act, and includes a reduction, avoidance or deferral of tax or other amount that would be payable under this Act but for a tax treaty or an increase in a refund of tax or other amount under this Act as a result of a tax treaty; transaction (opération) includes an arrangement or event.            245(2)    Where a transaction is an avoidance transaction, the tax consequences to a person shall be determined as is reasonable in the circumstances in order to deny a tax benefit that, but for this section, would result, directly or indirectly, from that transaction or from a series of transactions that includes that transaction.          245(3)    An avoidance transaction means any transaction             (a)   that, but for this section, would result, directly or indirectly, in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit; or             (b)   that is part of a series of transactions, which series, but for this section, would result, directly or indirectly, in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit.            245(4)    Subsection (2) applies to a transaction only if it may reasonably be considered that the transaction           (a)   would, if this Act were read without reference to this section, result directly or indirectly in a misuse of the provisions of any one or more of          (i)    this Act,          (ii)   the Income Tax Regulations,   (iii)   the Income Tax Application Rules,          (iv)  a tax treaty, or          (v)   any other enactment that is relevant in computing tax or any other amount payable by or refundable to a person under this Act or in determining any amount that is relevant for the purposes of that computation; or           (b)   would result directly or indirectly in an abuse having regard to those provisions, other than this section, read as a whole.            245(5)    Without restricting the generality of subsection (2), and notwithstanding any other enactment,           (a)   any deduction, exemption or exclusion in computing income, taxable income, taxable income earned in Canada or tax payable or any part thereof may be allowed or disallowed in whole or in part,           (b)   any such deduction, exemption or exclusion, any income, loss or other amount or part thereof may be allocated to any person,           (c)   the nature of any payment or other amount may be recharacterized, and           (d)   the tax effects that would otherwise result from the application of other provisions of this Act may be ignored, in determining the tax consequences to a person as is reasonable in the circumstances in order to deny a tax benefit that would, but for this section, result, directly or indirectly, from an avoidance transaction. 53(1)       In computing the adjusted cost base to a taxpayer of property at any time, there shall be added to the cost to the taxpayer of the property such of the following amounts in respect of the property as are applicable: […] f.2)     where the property is a share, any amount required by paragraph 40(3.6)(b) (or, where the property was acquired by the taxpayer before 1996, by paragraph 85(4)(b) as it read in its application to property disposed of before April 26, 1995) to be added in computing the adjusted cost base to the taxpayer of the share; III.   ... The assessment was designed to eliminate the tax benefit obtained by the appellant. [25]          According to the respondent, the tax benefit resulted from the series of avoidance transactions that the appellant allowed (see paragraph 18 of the partial agreed statement of facts) and the following transactions: (i)                 The appellant’s subscription to 100 Class B shares of P Pom Inc.; (ii)               Laurette’s (the appellant’s mother) gift of 195,128 Class F shares of Groupe Pomerleau Inc. to the appellant; (iii)             Gaby’s (the appellant’s sister) gift of 574,285 Class A shares and 407,600 Class G shares of P Pom Inc. to the appellant; (iv)             Gestion Pierre Pomerleau Inc.’s redemption of the 1,993,812 Class C shares of its capital stock. [26]          According to the respondent, the conclusion that a series of transactions was in truth performed primarily for a non-tax purpose, such as the intergenerational transfer of a business, does not prevent the Minister from finding that the main purpose of one or more transactions in the series was to obtain a tax benefit, which was not considered a bona fide purpose. [27]          If one of the transactions in the series was not performed primarily for a bona fide non-tax purpose, it is an avoidance transaction and the GAAR then allows the removal of the tax benefit resulting from the series of transactions. [28]          According to the respondent, an avoidance transaction is deemed abusive in the following circumstances: (i)                 Where it achieves a result the statutory provision was intended to prevent; (ii)               Where the transaction defeats the underlying rationale of the provision; or (iii)             Where the transaction circumvents the provision in a manner that frustrates or defeats its object, spirit or purpose. [29]          The CRA has never approved tax-free corporate surplus stripping. ...