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SCC
Deloitte & Touche v. Livent Inc. (Receiver of), 2017 SCC 63, [2017] 2 SCR 855
Hobart, 2001 SCC 79, [2001] 3 S.C.R. 537, this Court provided greater certainty to the law of tort by clarifying the factors which may be considered at each stage of the Anns test. ... In cases of negligent misrepresentation or performance of a service, however, proximity will be more usefully considered before foreseeability. ... However, since Cooper it has been clear that policy considerations relating to the relationship between the parties fall to be considered at the first step of Anns. ...
TCC
Dow Chemical Canada ULC v. The Queen, 2020 TCC 139, rev'd 2022 FCA 70
[Emphasis added.] [46] Finally, I have considered statements made in the context of the introduction of Part XVI.1. ... In doing so, it considered whether the Minister “proceeded on just, reasonable and admissible grounds” in deciding not to permit any depletion allowance. ... Conduct of officials of the nature considered in these cases is too far removed from the correctness of the assessment. ...
Ruling
2010 Ruling 2009-0347271R3 - Foreign Affiliate Restructuring Financing
Where a foreign entity is considered to be a corporation for the purposes of the Act but ownership in the entity is not divided into units entitled shares, can an ownership interest in such an entity be considered to be shares in the capital stock of that entity for the purposes of the Act. 3. ... For purposes of the Act: (i) Finco will be considered a corporation; (ii) the ownership interests in Finco will be considered shares of Finco; (iii) Pubco's equity percentage in respect of Finco will be 100%; (iv) Finco will be a foreign affiliate and a controlled foreign affiliate of Pubco; (v) Pubco will have a qualifying interest in respect of Finco and will be related to Finco; and (vi) distributions of Finco's profit to its equity holder(s) will be considered dividends. ... For purposes of the Act: (i) Forco1 will be considered a corporation; (ii) the ownership interests in Forco1 will be considered shares of Forco1; (iii) Pubco's equity percentage in respect of Forco1 will be 100%; (iv) Forco1 will be a foreign affiliate and a controlled foreign affiliate of Pubco; (v) Pubco will have a qualifying interest in respect of Forco1 and will be related to Forco1; and (vi) distributions of Forco1's profit to its equity holder(s) will be considered dividends. ...
TCC
Mariano v. The Queen, 2015 DTC 1209 [at at 1331], 2015 TCC 244
Mariano testified that she was motivated by her desire to help others as well. [28] While I appreciate the subjective intention of the appellants must always be considered, such stated intention is not determinative but must be based in some objective reality. ... Dobner considered the wrong market [103] Mr. Dobner relied on a notional transaction between an educational customer (i.e., a non‑profit organization that provides or oversees the provision of education services, such as district school boards) and a supplier of Donated Licences (e.g. ... Dobner’s report- Appendix “D” above, which, as expressed in paragraph 21 thereof, includes the Precedent Transaction Method under which “… valuation ratios are derived from open-market transactions of assets which are considered to be the same or similar as the subject asset”. [143] The point being, that although Mr. ...
TCC
Fiducie Financière Satoma v. The Queen, 2017 TCC 84, aff'd 2018 FCA 74
This is explained by the fact that the income was already included in the income of the person who, under subsection 75(2) of the ITA, is deemed to have earned the income and that income is therefore considered part of the trust’s capital (CRA Views, Taxnet Pro, document 9411115- Attribution). ... It is not reasonable to think that this other arrangement proposed by the appellant could have been seriously considered, given the taxation in the hands of Louis Pilon that such a transfer of funds in the trusts of which he was a beneficiary would entail under section 15 of the ITA. [75] In my opinion, it is therefore clear that the primary goal of the proposed plan, from the moment subsection 75(2) was engaged, was to avoid the payment of any tax by the trust and any beneficiary of the trust. ... If that is not the case, the trust is taxed on that income, and any subsequent distribution to its beneficiaries will be considered a non-taxable distribution of the trust’s capital. [96] As to of the corporate tax regime, the corporation will first be taxed on its income and the shareholder who receives a dividend from that corporation will also be taxed on that dividend. [97] If the dividend is paid to an individual, the ITA provides for an integration arrangement. ...
SCC
Keatley Surveying Ltd. v. Teranet Inc., 2019 SCC 43, [2019] 3 SCR 418
Belobaba J. considered the seven Common Issues (Keatley Surveying Ltd. v. ... With the development of the printing press, printing in England was considered to be a matter of state. ... In determining whether a particular work is a government work, then, the purpose of the work must be considered. ...
FCA
Canada v. Best Buy Canada Ltd., 2021 FCA 161
Finally, my colleague’s approach sits uncomfortably with how cases of this nature have been considered by this Court and the Supreme Court of Canada since Dunsmuir. ... There, the Supreme Court considered the ambit of review of determinations made by the Saskatchewan Labour Relations Board, whose decisions were protected by a strongly-worded privative clause. ... But if the Board acts in good faith and its decision can be rationally supported on a construction which the relevant legislation may reasonably be considered to bear, then the Court will not intervene. ...
TCC
Canadian Imperial Bank of Commerce v. The King, 2024 TCC 160
Thus, one of the questions to be considered is the breadth of the phrase relates to, and variations thereof, such as relate to, related to, relating to and in relation to. [45] In Slattery, [52] the Supreme Court of Canada considered the scope of the phrases in respect of and relating to, which, in that case, were used in subsection 241(3) of the ITA. ... The phrase “in respect of” was considered by this Court in Nowegijick v. ... (c) Annual Reports [81] The CIBC Annual Accountability Reports (each, an “Annual Report”) for 2006, 2007 and 2008 confirm that CIBC considered credit card transactions to be loans. ...
Technical Interpretation - Internal
22 October 2015 Internal T.I. 2013-0486491I7 - Overdrafts in a TFSA
The deemed disposition resulting from the TFSA de-registration is not considered a distribution under the TFSA. ... As a result, the TFSA trust would be considered to have “borrowed money”. ... If considered a distribution, the amount would be added back to the taxpayer’s TFSA contribution room in the following year. ...
Technical Interpretation - Internal
16 April 2012 Internal T.I. 2011-0404271I7 - Restitution of property looted during WWII
The statement contained in this Technical Interpretation to the effect that “any gains or income attributable to the period prior to such date [i.e. the date that the taxpayer acquired both the legal and beneficial ownership of the property] would not be taxable in Canada since such amounts would be considered to meet the criteria of being considered a windfall” was based on the decision in The Queen v. ... The court also adopted, in this decision, the relevant indicia to be taken into consideration in determining whether or not a payment could be considered a “windfall”. ... It is our view, based on Bellingham and Lavoie, that if a taxpayer has any rights to claim a payment or a property, even remotely, the value of the property received would not be considered a windfall. ...