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The Minister considered that the Fund obligations to pay the Management Fee Distributions to the large investors was part of the consideration that the Funds provided in exchange for the appellant's services, and assessed the appellant for failure to charge GST on the gross amounts. ...

Pizzitelli J. rejected the registrant's argument that, pursuant to s. 272.1, it was deemed to carry on the commercial (publishing) activities of the partnership, and should be considered to have acquired the services for which it claimed the ITCs in the course of such deemed commercial activities. ...

CRA assessed 807 and 810, to convert their s. 84(3) deemed dividends realized on the cross-redemption of the shareholdings between them which arose under the butterfly mechanics, into capital gains- subject to deductions of $564,246 for the safe income of 8231 considered to be received by them, notwithstanding that neither had made a s. 55(5)(f) designation. ...

CRA initially assessed both 8231, and 807 and 810, to convert their s. 84(3) deemed dividends realized on the cross-redemption of the shareholdings between them which arose under the butterfly mechanics, into capital gains (subject to a deductions in the case of 807 and 810 for the safe income of 8231 considered to be received by them.) ...

Paris J considered that "the fact that the appellant is an individual and not a corporation does not change the academic ["théorique"] nature or quality of the claimed losses" (para. 19) as "during the years under appeal, the appellant simply had not sustained a financial loss from the sale of the shares to his sons" (para. 20), and furthermore, "as in Triad Gestco, the taxpayer has not presented any evidence that he had sold the shares received as a stock dividend and has not requested an adjustment to the tax attributes arising under the application of the GAAR to take into account an eventual sale of the shares" (para. 21). ...

However, for its reporting period in question, the Selected Listed Financial Institution Attribution Method (GST/HST) Regulations would have produced a more favourable result if it were considered to not be a “loan corporation.” ...

CRA denied his rebate application on the basis that the home could only be considered as a secondary place of residence since his status while in Canada when he agreed to buy it and when he moved in was that of a visitor. ...

(Costco) on the basis that they were coupons within the meaning of s. 181(2), whereas the Minister considered the IRCs instead were promotional allowances under s. 232.1. ...

As a result, 100% of those wages can reasonably be considered to relate to SR&ED and they represent an expenditure on or in respect of SR&ED. ...

Paris J instead found that what should be considered to have occurred was that Armour used all of the $2.4 million credit owing to it by the Province (which was not allocated under any of the agreements with the Province) to acquire the fee simple interest to the property on behalf of ADL and that, in exchange for that $2.4 million, Armour acquired the new (nominal-rent long-term) leasehold interest in the property from ADL Thus, the $2.4 million was a capital expenditure to acquire a capital asset (being such leasehold interest). ...