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Decision summary

Pharma Coréalis Inc. v. Agence du revenu du Québec, 2023 QCCQ 156 -- summary under Class 29

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. ...
Decision summary

Fiducie Historia v. The King, 2024 TCC 76 -- summary under Paragraph 104(6)(b)

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). ...
Decision summary

Revenue and Customs Commissioners v. Findmypast Ltd., [2017] CSIH 59 -- summary under Subsection 152(1)

. … [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. ...
Decision summary

Ellison v Sandini Pty Ltd, [2018] FCAFC 44 -- summary under Disposition

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). ...
Decision summary

R. v. Bouclair Inc., 2020 QCCQ 4548 (Court of Quebec) -- summary under Subsection 231.1(1)

. … 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. ...

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