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The ARQ considered there to have been abusive surplus-stripping, and applied the Quebec general anti-avoidance rule to treat $499,950 of the paid-up capital distribution made to each of Charles and Philippe to be a deemed dividend. ...

In also rejecting the single property argument, Fournier JCQ stated (at paras 551-552): [T]he assets acquired under the … franchise agreement must be considered separately for tax shelter determination purposes because they have different tax characteristics. ...

Accordingly, the “refund” cannot be properly considered a tax refund owing to Mr. ...

What is equally clear is that the maintenance of a fixed place of business which is of a preparatory or auxiliary character in the trade or business of the enterprise would not be considered to be a permanent establishment under Article 5. ...

Turning to the “personal and economic relations” test in Art 4(3)(c), the primary judge considered that the taxpayer’s personal relations were closer to Australia (given his emotional attachment to his family) than Thailand (where he nonetheless had a range of personal relations). ...

The primary judge had considered “that the arm’s length price must be “based on the actual transaction as structured by the parties, save in the case of the two exceptional circumstances identified in the 1995 [OECD Transfer Pricing] Guidelines.” ...

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

David Richards LJ stated (at paras. 111-112): The clear conclusion to which the FTT came … was put by the FTT at [422], "the Jersey directors were acting under what they considered was an 'instruction' or 'order' from the parent". ...

In the course of rejecting the taxpayers’ submission that the CAE decision should instead be applied to treat the taxable capital gain as only being includible in the taxpayers’ income in 2010, Quenneville JCQ stated (at paras. 206-207, 210): [T]hat case … dealt with the change of use of property considered to be inventory that had been transferred in the course of a refinancing, but which had continued to be used by the plaintiff for the same purposes as before the transfer. ...

In summarizing an ARQ submission, Kalichman JA stated (at para. 24): The ARQ places particular emphasis on s. 32(7) of the CCAA, which provides that parties, like the Suppliers, who suffer a loss in relation to disclaimed contracts, are considered to have provable claims. ...