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In counsel's submission, the number of voting shares that must be considered in determining the percentage cannot include shares in respect of which the holders are unable to exercise their voting rights. ...

Those submissions have now been received and considered. [25]            The jurisdiction of this Court in appeals from judgments of the Tax Court of Canada is found, for general procedure matters, in subsection 27(1.1) of the Federal Courts Act, and for informal procedure matters in subsection 27(1.2). ...

the evidence failed to account for the date of first occupancy of the Units, which if considered would have over time reduced the hypothetical glut and established that the market could have absorbed all the Units hypothetically sold during 1994, the first 6 months of 1995, and all of 1996 and all of 1997. [26]            These are factual findings and I am unable to see that there is any palpable and overriding error. [27]            However, more importantly, Lansink's opinion was apparently based upon his conclusion that all the Units would hypothetically be placed on the market at the same time. ...

No evidence was adduced by the appellant that the information regarding the appellant’s 2002 tax returns was not properly summarized in that report considered by Mrs. ...

Whether the Chief Justice erred in applying the anti-avoidance provision contained in subsection 103(1) of the Act     [11]            Subsection 103(1) of the Act reads:   103. (1) Where the members of a partnership have agreed to share, in a specified proportion, any income or loss of the partnership from any source or from sources in a particular place, as the case may be, or any other amount in respect of any activity of the partnership that is relevant to the computation of the income or taxable income of any of the members thereof, and the principal reason for the agreement may reasonably be considered to be the reduction or postponement of the tax that might otherwise have been or become payable under this Act, the share of each member of the partnership in the income or loss, as the case may be, or in that other amount, is the amount that is reasonable having regard to all the circumstances including the proportions in which the members have agreed to share profits and losses of the partnership from other sources or from sources in other places.   103. (1) Lorsque les associés d'une société de personnes sont convenus de partager en proportions déterminées tout revenu ou perte de la société de personnes provenant d'une source donnée ou de sources situées dans un endroit déterminé ou tout autre montant qui se rapporte à une activité quelconque de la société de personnes et qui doit entrer en ligne de compte dans le calcul du revenu ou du revenu imposable de tout associé de cette société de personnes et lorsqu'il est raisonnable de considérer que cette convention a pour objet principal de réduire les impôts ou de différer le paiement des impôts qui auraient pu être ou devenir payables par ailleurs en vertu de la présente loi, la part du revenu ou de la perte, selon le cas, ou de l'autre montant, revenant à chaque associé de la société de personnes est le montant qui est raisonnable, compte tenu des circonstances, y compris les proportions dans lesquelles les associés sont convenus de partager les profits et les pertes de la société de personnes provenant d'autres sources ou de sources situées à d'autres endroits.                                                                                                                                     ...

(e) the application for a refund is not based solely upon a successful appeal to the Courts by a taxpayer. e) que la demande de remboursement ne se fonde pas uniquement sur un appel devant les tribunaux d'un autre contribuable ayant eu gain de cause. [15]            The Judge considered the exception in paragraph 4(e) of Information Circular 75-7R3 to be a sound policy. ...

It has to be considered, albeit, in my view, in a more understanding way. [27]            In the circumstances, this Court is called upon to exercise itself the discretion the Tax Court Judge has exercised in a non-judicial manner. ...

First, the Minister seeks judicial review of the Tax Court's determination that on the facts of this case, Quantum's payment of Wallace was improperly considered in light of the legal test imposed by the Regulations, i.e., whether Wallace's remuneration was paid to him by the placement agency. ...

But that would also defeat the purpose of the section by precluding its application to any situation where a third party was actually providing and administering the wages or salary. [9]                 I am reinforced in this opinion by several decisions of the Tax Court of Canada which are consistent with the conclusion that the "other person" can be considered to have "paid" someone else's employee without having a legal obligation to that employee to do so (See Kern Hill Co-op Ltd. v. ...

However, the appellants themselves do not point to any principle or authority that would preclude a party’s amendment to its statement of claim from being considered as a new fact under subsection 50(3) of the Federal Courts Act. [37]            There is no express requirement for the existence of new facts in subsection 50(3). ...