The taxpayer participated in the same donation scheme as in Kossow. The taxpayer, who was not a Quebec resident, sought to apply the Quebec civil law concept that "a remunerative gift ... constitutes a gift ... for the value in excess of that of the remuneration." His notice of appeal argued that consistency in the law ought to prevent the Income Tax Act from applying differently in different jurisdictions.
C Miller J granted the Minister's motion to strike the civil law argument from pleadings, calling it (at para. 22) "hopeless." Sections 8.1 and 8.2 of the Interpretation Act specifically reject uniformity in favour of bijuralism, to say nothing of the Harmonization Act, jurisprudence preceding the enactment of ss. 8.1 and 8.2 (see St. Hilaire, 2001 FCA 63), published articles, and s. 94 of the Constitution Act, 1867.