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Since Alta Luxembourg concedes that there was a tax benefit and an avoidance transaction, the relevant provision is subsection 245(4) of the Act: (4) Subsection (2) applies to a transaction only if it may reasonably be considered that the transaction (4) Le paragraphe (2) ne s’applique qu’à l’opération dont il est raisonnable de considérer, selon le cas: (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 a) qu’elle entraînerait, directement ou indirectement, s’il n’était pas tenu compte du présent article, un abus dans l’application des dispositions d’un ou de plusieurs des textes suivants: (i) this Act, (i) la présente loi, (ii) the Income Tax Regulations, (ii) le Règlement de l’impôt sur le revenu, (iii) the Income Tax Application Rules, (iii) les Règles concernant l’application de l’impôt sur le revenu, (iv) a tax treaty, or (iv) un traité fiscal, (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 (v) tout autre texte législatif qui est utile soit pour le calcul d’un impôt ou de toute autre somme exigible ou remboursable sous le régime de la présente loi, soit pour la détermination de toute somme à prendre en compte dans ce calcul; (b) would result directly or indirectly in an abuse having regard to those provisions, other than this section, read as a whole. b) qu’elle entraînerait, directement ou indirectement, un abus dans l’application de ces dispositions compte non tenu du présent article lues dans leur ensemble. ...

The Tax Court judge agreed with the Crown that the criteria set out in this provision for claiming a deduction must be considered separately (Reasons, paras. 21-22). [18]   He first sought to determine whether a gift had been made. ...

In that Court, the appellants' arguments were considered under five headings: (1) the judge issuing the warrants has no discretion under subsection 231.3(3); (2) under subsection 231.3(5) wholesale searches and seizures can take place without adequate authorization; (3) reasonable and probable grounds are not required, only the lesser test of reasonableness; (4) two avenues of obtaining warrants exist, one through provincial courts and the other through the Federal Court, and the appeal procedures differ; section 231.3 therefore offends section 15 of the Charter; and (5) warrants are invalid when they do not contain a clause protecting documents subject to solicitor-client privilege and/or accountant-client confidential relationship. ...

The umpire had held that s. 68 of the Act was the one defining the amount of the premiums the employer had to pay, while the Federal Court of Appeal considered that the applicable provision was s. 66 of the Act. ... Indeed, the majority judges did not have to draw this second conclusion if they considered that Canadian Pacific's obligation resulted simply from the performance of insurable employment. [41]       However, even if I was of the view that the obligation to pay premiums arises under section 51 when insurable employment is performed, without more, subsection (3) thereof provides in effect that in this instance the appellant's obligation could not have arisen during its 1992 taxation year. ...

However, the supplementary notes are not considered an element of the financial statements: see the CICA Handbook – Accounting, Section 1000, Financial Statement Concepts, Appeal Book, Volume 2, at page 425. ...

Would you indicate to the Court, please, Sir, what guidelines or what criteria were given to the auditors or assessors to determine what was considered nominal dividends, Sir? ...

Unreasonableness Précision (6) For the purposes of paragraph (5)(c), the requirement to provide the information or document shall not be considered to be unreasonable because the information or document is under the control of or available to a non-resident person that is not controlled by the person who is sent or served with the notice of the requirement under subsection (2) if that person is related to the non-resident person. (6) Pour l’application de l’alinéa (5)c), le fait que des renseignements ou documents étrangers soient accessibles ou situés chez une personne non-résidente qui n’est pas contrôlée par la personne à qui l’avis est signifié ou envoyé, ou soient sous la garde de cette personne non-résidente, ne rend pas déraisonnable la mise en demeure de fournir ces renseignements ou documents, si ces deux personnes sont liées. […] […] Compliance order Ordonnance 231.7 (1) On summary application by the Minister, a judge may, notwithstanding subsection 238(2), order a person to provide any access, assistance, information or document sought by the Minister under section 231.1 or 231.2 if the judge is satisfied that 231.7 (1) Sur demande sommaire du ministre, un juge peut, malgré le paragraphe 238(2), ordonner à une personne de fournir l’accès, l’aide, les renseignements ou les documents que le ministre cherche à obtenir en vertu des articles 231.1 ou 231.2 s’il est convaincu de ce qui suit: (a) the person was required under section 231.1 or 231.2 to provide the access, assistance, information or document and did not do so; and a) la personne n’a pas fourni l’accès, l’aide, les renseignements ou les documents bien qu’elle en soit tenue par les articles 231.1 ou 231.2; (b) in the case of information or a document, the information or document is not protected from disclosure by solicitor-client privilege (within the meaning of subsection 232(1)). b) s’agissant de renseignements ou de documents, le privilège des communications entre client et avocat, au sens du paragraphe 232(1), ne peut être invoqué à leur égard. […] […] Judge may impose conditions Conditions (3) A judge making an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate. (3) Le juge peut imposer, à l’égard de l’ordonnance, les conditions qu’il estime indiquées. […] […] Definitions Définitions 232 (1) In this section, 232 (1) Les définitions qui suivent s’appliquent au présent article. […] lawyer  means, in the province of Quebec, an advocate or notary and, in any other province, a barrister or solicitor; (avocat) avocat  Dans la province de Québec, un avocat ou notaire et, dans toute autre province, un barrister ou un solicitor.  ...