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" It considered that it was contrary to the principle of “tax neutrality” that the consequences of the activities should be affected by whether or not they were unlawful and by in which province they were carried out. Montigny JA considered these contentions to be contrary to s. 8.1 of the Interpretation Act, which provided that a federal provision referencing property law rules should reference those of the applicable province “unless otherwise provided by law.” ...

In its memorandum, Atlantic Packaging refers to the six factors that have been considered by the courts in determining whether the gain realized on a disposition of a particular property is an income gain or a capital gain. ... While it would be presumed that Atlantic Packaging would not be frequently selling off an entire division, there is no indication of whether Atlantic Packaging followed a similar pattern or similar transactions in disposing of other depreciable property. … [T]he absence of this evidence is sufficient for this Court to reject Atlantic Packaging’s argument that this new issue should be considered by this Court. ...

In finding that there were no reasonable grounds for interfering with this decision, Woods JA indicated inter alia: that in order for the Minister’s decision to be reasonable “the outcome should be considered in light of the underlying rationale to ensure that the decision as a whole is transparent, intelligible and justified” and that the decision satisfied those requirements (para. 12). “The fact that the Minister did not discuss the harshness of the tax result does not mean that it was not considered and does not render the decision unreasonable.” ...

In particular, although the unitholders of the fund became shareholders of the taxpayer, this was considered not to entail an acquisition of control of the taxpayer by a group of persons. ... The questions included whether the Department of Finance considered making the 2010 SIFT amendments retroactive, why it had changed its explanatory notes to say that s. 256(7)(c.1) "clarified" rather than "extended" the change-of-control rules and whether the Attorney General agreed that initially the policy choice of the SIFT conversion rules was to allow the use of existing corporations. ...

[T]he Tax Court judge was also bound to hold that “no part of [the interconnected transaction] can be considered a gift that the appellant[s] gave in the expectation of no return” …. It follows that there was no gift whether the matter is considered from a common law or a civil law perspective. … In response to a further submission that “it is possible to make a ‘“profitable” gift’ due to the favourable tax consequences that some gifts provide” (para. 54), Noël CJ stated (at para 60): [T]the fact that a tax benefit is received as a result of making a gift cannot, in and of itself, invalidate the gift as to hold otherwise would mean that Parliament would have spoken in vain in providing for tax benefits consequential on making qualified gifts. ...

The Queen, 87 DTC 5215, [1987] 1 CTC 377 (FCA)-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence The statements in the CICA Handbook and an accounting text on the capital leasing rules were not matters for judicial notice and, absent consent, the trial judge ought not to have considered such materials since they were not introduced at trial. ...

MNR, 87 DTC 5216, [1987] 1 CTC 319 (FCA)-- summary under Charitable Organization Summary Under Tax Topics- Income Tax Act- Section 149.1- Subsection 149.1(1)- Charitable Organization Given the inadequacies of the record, it was unwise to express any concluded opinions on whether the advancement of multiculturalism generally or of the cultural interest of an individual ethnic component of the national mosaic was to be considered a charitable objective. ...

The Queen, 93 DTC 5035, [1993] 1 CTC 269 (FCA)-- summary under Subsection 110.4(1) Summary Under Tax Topics- Income Tax Act- 101-110- Section 110.4- Subsection 110.4(1) There was no statutory authority to allow an amendment of the taxpayer's original election which he now considered to be desirable as a result of the Crown's disallowance of most of his claim for an RRSP deduction for the year in question. ...

., 93 DTC 5199, [1993] 1 CTC 363 (FCA)-- summary under Context Summary Under Tax Topics- Statutory Interpretation- Context MacGuigan J.A. applied the "words-in-total-context approach" in finding that because Puerto Rico was a country for purposes of Regulations 5907(10)(b) and (c), it also should be considered to be a country for purposes of Regulation 5907(10)(a). ...

The Queen, 86 DTC 6122, [1986] 2 CTC 69 (FCA)-- summary under Paragraph Old 247(2)(a) Summary Under Tax Topics- Income Tax Act- Section 247- Old- Paragraph Old 247(2)(a) Under s. 247(2)(a), the Minister must determine whether those who were responsible for the separate existence of the corporations had, as their sole purpose, the intention that the business of the corporations be carried out in what they considered to be the most effective manner. ...