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Although 501 treated the acquired IP as depreciable property, it considered that Taxation Act s. 99 (equivalent to ITA s. 13(7)(e)) did not apply to reduce the capital cost to it of the acquired IP because, in SherWeb’s hands, the IP had been eligible capital property rather than depreciable property. ...

Iris considered that the requirement in ETA s. 229(1) that net refund claims be paid “with all due dispatch” meant that it should be paid right away rather than awaiting the conclusion of the audit, and appealed the dismissal of its motion in the Federal Court, for an interim mandatory injunction to compel the payment of $62.3 million in GST/HST refunds, to the Court of Appeal. ...

He stated (at para. 31): Although [43]-[47] of the 2008 Commentary are new, it is clear from [7] of the Commentary that they were considered appropriate for inclusion by the OECD because they were not in conflict with earlier versions of the Commentary. … On that basis, the 2008 Commentary, although new, would be admissible as an aid to the construction of Article 8(2) of the 1976 Convention which, as I have explained, adopted the wording of Article 7(2). ...

Wong J first stated (at para. 11) that “where a person pays 100 percent of their disability insurance premiums, both the court and the Minister have treated the resulting benefits as not taxable [citing Béliveau],” but then went on to find that exemption on this basis had not been established by the taxpayer, given that: she was “unable to conclude that the Aegon plan was a disability insurance plan” as she could “only see that it was a plan which paid her an annuity and that the insurer deducted the wages tax, which is considered income tax under the treaty” (para. 14); and there was “no objective third-party evidence to show the court that she paid 100% of the premiums.” ...

The Minister considered that substantial renovation of the particular building was “substantially completed” no later than October 16, 2013, but the taxpayer claimed a December 15, 2015 substantial completion date. ...

In concluding that this exclusion applied, Riverin JCQ found that: A qualified investment professional (an experienced CFA) devoted himself full-time to managing Boeckh’s portfolio; The portfolio had what he considered to be a high turnover (of around 30%, with the percentage of securities held for over two years, ranging from 31% to 45%, and those held for over five years ranging from 14% to 24%). ...

He considered the construction period to commence with the receipt of the building permit and to end with the point of substantial completion, being the point at which “there was some minor work to be done that did not prevent the house from being used for the purpose for which it was built.” ...

Agence du revenu du Québec, 2021 QCCQ 12822-- summary under Paragraph 2900(2)(b) Summary Under Tax Topics- Income Tax Regulations- Regulation 2900- Subsection 2900(2)- Paragraph 2900(2)(b) the applicable salaries of employees engaged in SR&ED but who did not record their time could not be recognized Although the ARQ accepted that the taxpayer was carrying on SR&ED, the taxpayer had failed to establish with any convincing evidence what proportion of the remuneration of its employees qualified under Regulation 230R1 (s. 230)(b) – equivalent to federal Reg. 2900(2)(b)) as being amounts that could reasonably be considered to be in respect of the prosecution of such SR&ED. ...

. … … When the true character of the relief sought in this case is considered, the request for payment of the refund is an attempt to short-circuit the recourse mechanisms established by Parliament. ...

She brought this motion pursuant to s. 86 of the Tax Court of Canada Rules (General Procedure) 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. ...