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Essentially, Noël C.J. considered that the “activities” language in s. 132(3) indeed was adequate because the GST (a “transactional tax”) is therefore essentially only about activities, including those engaged here in the debate as to whether s. 132(3) or s. 150(1) applied in relation to them (para. 40). ...

[I]t is difficult to see how the requirement for a lawful object, as set out in Articles 1413 to 1422 of the CCQ, could not be considered to be an essential condition for any contract, including a contract of partnership. … [T]he contention of the appellant could lead to absurd consequences. ...

In allowing the Crown’s appeal of 2010 and 2012, she stated (at paras. 75, 82): [T]he Tax Court’s concern about “when or how far into the future an advantage … will be considered as attributable to” abusive transactions did not justify a restrictive interpretation of the definition of advantage. ...

CRA considered this structuring to be abusive and applied GAAR. Webb JA found that s. 112(3.1) would not have applied to grind the loss even if the NSULC had instead paid all the dividends on its common shares. ...

CRA considered this structuring to be abusive and applied GAAR. Webb JA found that s. 112(3.1) would not have applied to grind the loss even if the NSULC had instead paid all the dividends on its common shares. ...

He considered, as did the Tax Court below, that the Court could exercise its discretion to go beyond the limits of the question posed and determine the broader issue as to whether ss. 207.05 and 207.06, separately or in their combined effect, constituted an invalid delegation of taxation power to the Minister. ...

. … The GP Rule 30(2) in its latest iteration, which appears to enable any individual (including one outside of the corporation, such as its regular accountant) to represent it on leave, could not by any stretch of the imagination be considered a definition of the words “in person” in section 17.1. ...

Canada, 2021 FCA 96-- summary under Section 181.2 Summary Under Tax Topics- Excise Tax Act- Section 181.2 Aeroplan Miles were considered, by the sole Justice addressing the issue, to be gift certificates since no significant conditions to their redemption The appellant (CIBC) was charged by Aeroplan for the number of Aeroplan Miles that were credited to the cards of CIBC cardholders. ...

Canada (National Revenue), 2022 FCA 63-- summary under Section 8 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 8 public accessibility of certified court record, including the material considered by CRA, did not violate s. 8 The taxpayer sought to challenge, through judicial review, information requests made by CRA (who was reviewing his residency status) to other countries’ tax authorities. ...

The lower relief for the 2014 application was considered by CRA to reflect the application to those applicants of the prohibition, after a 2005 amendment to s. 220(3.1), to going back more than 10 years with interest relief. ...