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In finding that, in light inter alia of the signed protocol, Mobile should be considered to have objected to the second reassessment (no. 1380), Cameron JCQ stated (at para. 44): The Minister … not only had acknowledged receipt of the written statement of the intention of the taxpayer to object to the assessment in force in 2012, but he agreed with the opposing party and with the Court to bring the debate to an early hearing on its subject matter. ...

Such a decision certainly cannot be characterized as a "considered position" in the sense that it was defined in Cameron v. ...

He went on to indicate (at para. 49) that in any event, the daughter could be considered to be “subject to tax”: … The income tax legislation … applies to all Canadian residents … because they may, in one year or another, earn business income in Quebec…. ...

Although 501 treated the acquired IP (which it licensed back to SherWeb) as depreciable property, it considered that Taxation Act s. 99 (equivalent to ITA s. 13(7)(e)) did not apply to reduce the capital cost to it of the acquired IP because, in SherWeb’s hands, the IP had been eligible capital property (“immobilisations incorporelles”) rather than depreciable property. ...

After finding that it had not been established that all of the 1998 expense charges would otherwise give rise to a taxable benefit (noting for example, at para. 32, TaxInterpretations translation, that “the installation of a permanent partition between the first and second floors of the building does not imply an automatic increase in property value in the order of the expenditure incurred”), and after finding that the ARQ had not been barred from reassessing beyond the normal reassessment period, Tremblay JCQ found that there was no taxable benefit at all to the taxpayer in light of the more-than-offsetting seizure that occurred on January 15, 1999, stating (at paras. 100-102): The correspondence between the misappropriation of funds and the appropriation of the transitional allowance by the Office of the National Assembly prevents the plaintiff's economic situation being considered to have been truly altered in 1998 to his benefit as a result of his misappropriation. ...

. … Considered as a whole, the history of this investigation directly harms the integrity of the justice system and irreparably compromised the community’s sense of fair play and decency. ...

The ARQ considered this to be abusive surplus-stripping, and applied the Quebec general anti-avoidance rule to treat most of the paid-up capital distributions as taxable dividends. ...

Whether the interest was taxable under the Taxation Act turned on when her damages were considered to have become “liquidated.” ...

In sum, the "same circumstances" that must be considered of the hypothetical comparator cannot include being or not being the holder of a working holiday visa just as they cannot include being or not being an Australian national. ...

. … There is no doubt that the density rights to a property have a value and that this value must be considered in determining the current value of the properties. ...