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Although she confirmed an interpretation of a provision that effectively read the phrase “or include” out of it, she did not consider it necessary to apply the Luke principle to do so as she considered that the wording of the provisions themselves evinced an intention that effectively ignored those two words. ...

The Queen, 2020 TCC 11 (Informal Procedure)-- summary under Total Charitable Gifts Summary Under Tax Topics- Income Tax Act- Section 118.1- Subsection 118.1(1)- Total Charitable Gifts no donative intent, as in Mariano The taxpayer participated in the same “Global Learning” charitable tax credit arrangement as had been considered in Mariano and under which he had claimed charitable tax credits based on a $5,000 cash gift and a supposed gift of licences valued at $25,056. ...

Commissioner of State Revenue v Rojoda Pty Ltd, [2020] HCA 7-- summary under Section 96 Summary Under Tax Topics- Income Tax Act- Section 96 partnership property is held in trust for the partners The High Court considered (at para. 21) it to be “orthodox” and correct law that “the interest of partners in relation to partnership assets is not an interest in any particular asset but is an indefinite and fluctuating interest in relation to the assets, being the right to a proportion of the surplus after the realisation of the assets and payment of the debts and liabilities of the partnership.” ...

CRA considered this structuring to be abusive and applied GAAR. Webb JA found that s. 112(3.1) would not have applied to grind the loss even if the NSULC had instead paid all the dividends on its common shares. ...

Russell J considered this pleading to be deficient, and found that, given that there was not much of a burden on the taxpayer regarding his “eligible individual” status, somewhat fluffy and poorly substantiated testimony of the taxpayer was sufficient to establish that the taxpayer so qualified for various periods in issue (other than those as to which the taxpayer had effectively conceded.) ...

Monet stated (at p. 130) that: When, after the departure of the lessee, the landlord had to practically rebuild the inside of its building, I do not think that such an operation can be considered as purely incidental to the carrying on of its business. ...

The Queen, 2022 TCC 36-- summary under Estoppel Summary Under Tax Topics- General Concepts- Estoppel issue estoppel precluded reviewing compellability of documents from a Saskatchewan regulatory authority The taxpayer, who had appealed reassessments of three of her taxation years for which CRA had added approximately $2.8M in shareholder benefits to her income, brought a motion pursuant to Rule 86 to compel the Financial and Consumer Affairs Authority of Saskatchewan (“FCAA”) to turn over certain documents that she considered to be relevant to her appeal. ...

In dismissing a written argument of the taxpayer on appeal, Rennie JA stated (at para. 21): The Tax Court considered the test from Stewart to determine whether the properties were a source of income …. ...

"When, as in the present case, different parts of a same building are permanently used for what is considered to be two different purposes, the most important factor in determining the purpose for which the building is primarily used is the amount of space in the building that is used for each one of these two purposes. ...

In finding that these distributions did not entail the taxpayer giving consideration to the trust for s. 160 purposes, Gagnon J found that: “the trustee's distributions had no impact on the rights of a beneficiary of the Trust who had or had not received a distribution” (para. 65, TaxInterpetations translation); and although the taxpayer “had a right under the Trust to be considered by the trustee for any distribution on the same basis as the other beneficiaries … there is no reason to believe that anyone would have paid even a very small amount for [this right]” and “[i]n fact, it is highly unlikely that such a right could be transferred to a third party” (para. 67). ...