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After noting (at para. 12) that "in strict legal theory the true tenants under a lease entered into by a partnership are the individual partners existing as of the date of the lease", so that "the taxpayers paid themselves a tenant inducement" (para. 15), Robertson J.A. concluded (at para. 19) "that the agreement to pay the tenant inducement payment of $1.2 million was of no legal consequence and that it cannot be considered an outlay or expense made for the purpose of gaining or producing income". ...

(The new non-resident holder of the notes was considered to deal with the taxpayer at arm's length.) ...

Rents from property are generally considered to be income from property, but not if the owner so manages the renting as to make a business of it. … [S]ee Wertman …. ...

Mainville J.A. stated (at paras. 5-6): Whereas business goodwill was formerly considered to pertain to good name, reputation and connection principally with respect to customer relations, the concept has now taken on a broader meaning influenced by economic, accounting and valuation theories. ...

Mahoney JA stated that he agreed with the above reasons, but went on to indicate that the buildings could be considered to be used in the taxpayer's business even in the year in which they were, as yet, unsold, and in which the landscaping costs were incurred. ...

After finding (at para. 25) that "the issue raised by Devon in its original notice of objection that the Surrender Payments were deductible under section 9…(and therefore not on account of capital) cannot be considered to include the alternative and inconsistent arguments related to paragraphs 20(1)(b) and 20(1)(e)," Webb JA stated (at paras. 30, 31, 33): The interpretation of the reference to "notice of objection" in subsection 169(2.1) of the Act that would be harmonious with the Act, is that this "notice of objection" would include any amendments or additional submissions that are accepted by the Minister. ...

As Jorré J had not considered whether on the facts s. 245(2) applied (as contended by the Crown) to deny the recognition of capital gain by Mrs. ...

Sarraf, the Federal Court of Appeal, in finding that a dissolved corporation could pursue an appeal of an assessment, followed the reasons in 460354 Ontario, where Jerome ACJ considered that when a tax appeal is launched in a court, it is not an initiation of proceedings but, rather, represents the final stage of an appeal procedure that commenced with the filing of the notice of objection, so that court proceedings were authorized by s. 242(b), which authorized proceedings to be brought against a dissolved corporation. ...

., 2016 FCA 242-- summary under Subparagraph (b)(iii) Summary Under Tax Topics- Income Tax Regulations- Regulation 1106- Subsection 1106(1)- Excluded Production- Paragraph (b)- Subparagraph (b)(iii) CAVCO not required to consider extending favourable certification guidelines to the taxpayer’s TV production The Department of Canadian Heritage through the Canadian Audio-Visual Certification Office (“CAVCO”) gave the taxpayer (a leading Quebec television producer) advance notice (later confirmed by the Minister of Heritage) of denial of the taxpayer’s application for certification of a TV series on the expressed basis that it considered the production to be a game show, stating that “each episode follows a game show format with a historical emphasis” and “the host…introduces the contestants, who compete against each other by answering a series of question the topic(s) chosen for the episode.” ...

., it did not matter that the supplier was the mooted CCPC rather than the non-resident), but found that they did not deal at arm’s length, stating (at paras 58 and 59): …Under paragraph 251(1)(c) of the ITA, the requisite inquiry is entirely factual, and the ability to set the terms of the supply agreement must accordingly be considered in context. … [I]n light of ADC’s near-total economic dependence on Seawind Corp., the fact that the owner of the latter company dictated (and was able to dictate) the terms of the relationship between the two companies is a very relevant factor in determining whether the two were dealing at arm’s length. ...