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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. ...

In finding that Coréalis nonetheless had satisfied the Class-29 requirement for a “sale,” Lachapelle JCQ first referred with approval to the example provided by Joyal J in Ateliers Ferroviaires at para. 69 of a manufacturer using materials with a negligible value who nonetheless could be considered to be selling the manufactured product and to his conclusion (at para. 77) that “work or the service referred to in the third paragraph of article 2103 does not include a manufacturer's work to create property that it supplies to its customer. ...

CRA considered that the above agreement had the effect of constituting the Rémillard Brothers as de facto trustees of the trust, contrary to the trust deed (which accorded discretion only on the titular trustees) and Art. 1275, so that the determinations to make the distributions pursuant to such unlawful agreement were a nullity, with the result that the distribution amounts were not “payable” as required by s. 104(6). ...

. … [W]e are of the opinion that the uncertainties in the present case are so material that the payment made when PAYG credits are purchased cannot be considered a prepayment towards the cost of any particular search. … … The supply is the viewing and downloading of documents, but it cannot be known at the time when the payment is made how many credits will actually be used and how many will remain unredeemed. ...

The difficulty in this regard was that (subject to the further difficulty that Sandini was not the trustee of the Ellison family trust) Sandini held a total of 35M shares of MIN, so that it might be considered that even after the order it had the right to decide which out of that larger pool was the block of 2.1M shares to be transferred to Ms Ellison (or, as it turned out, to Wavefront). ...

. … 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. ...