Cases
Ranjbar v. Canada, 2016 FCA 116
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| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(g) | s. 254(2)(g)(ii) satisfied as alternative to (i) | 160 |
Swirsky v. Canada, 2014 DTC 5037 [at 6723], 2014 FCA 36, aff'g 2013 TCC 73, 2013 DTC 1078 [at 431]
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | no objectively reasonable expectation of taxable dividends | 433 |
| Tax Topics - General Concepts - Onus | applying GAAR at confirmation stage doesn't shift onus | 63 |
Petro-Canada v. Canada, 2004 DTC 6329, 2004 FCA 158
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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | joint purchase with no separate interests | 117 |
| Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (a) | no plan to use purchased seismic data | 142 |
| Tax Topics - Income Tax Act - Section 67 | 107 |
Rich v. Canada, 2003 DTC 5115, 2003 FCA 38
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| Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(c) | 151 | |
| Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(ii) | subordinate income-producing purpose sufficient | 114 |
| Tax Topics - Statutory Interpretation - Business Judgment | 60 |
Ludco Enterprises Ltd. v. Canada, 2001 DTC 5505, [2001] 2 S.C.R. 1082, 2001 SCC 62
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| Locations of other summaries | Wordcount | |
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| Tax Topics - General Concepts - Tax Avoidance | right to structure for tax avoidance | 121 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | ancillary purpose of earning (1%-yield) dividend income/allocation of reinvested proceeds 100% to income-producing source | 362 |
| Tax Topics - Statutory Interpretation - Certainty | 97 |
Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 S.C.R. 367
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| Locations of other summaries | Wordcount | |
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| Tax Topics - General Concepts - Tax Avoidance | 85 | |
| Tax Topics - Income Tax Act - Section 96 | essential Canadian elements of partnership not present as only momentarily "partners" in common | 292 |
| Tax Topics - Statutory Interpretation - Provincial Law | foreign "partnership" must have the attributes of a Cdn partnership | 143 |
Roseland Farms Ltd. v. Canada, 99 DTC 5704 (FCTD), aff'd 2001 DTC 5392 (FCA), 2001 FCA 167
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| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate | 103 |
Canada v. Wu, 98 DTC 6004 (FCA)
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1.1) | 72 |
74712 Alberta Ltd. (formerly Cal-Gas & Equipment Ltd.) v. The Queen, 97 DTC 5126 (FCA)
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | guarantee of parent borrowing was not made re taxpayer's income-earning capacity | 191 |
Maritime Forwarding Ltd v. The Queen, 88 DTC 6114, [1988] 1 CTC 186 (FCTD)
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| Tax Topics - Income Tax Act - Section 256 - Subsection 256(2.1) | 69 |
Mohawk Horning Ltd. v. The Queen, 86 DTC 6296, [1986] 2 CTC 89 (FCA)
Don Fell Ltd. v. The Queen, 81 DTC 5282, [1981] CTC 363 (FCTD)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - General Concepts - Evidence | 38 | |
| Tax Topics - Income Tax Act - Section 245 - Old | 85 |
Bomag (Canada) Ltd. v. The Queen, 81 DTC 5085, [1981] CTC 156 (FCTD), aff'd 84 DTC 6363, [1984] CTC 378 (FCA)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | cost of obtaining surrender of previous contact was part of cost of new contract | 34 |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14 | 70 |
Kit-Win Holdings (1973) Ltd. v. The Queen, 81 DTC 5030, [1981] CTC 43 (FCTD)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - General Concepts - Onus | 116 | |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate | 77 |
Robbie Holdings Ltd. v. The Queen, 80 DTC 6336, [1980] CTC 422 (FCTD)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate | 72 |
See Also
High-Crest Enterprises Limited v. The Queen, 2015 TCC 230, nullified on procedural grounds 2017 FCA 88
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Excise Tax Act - Section 191.1 - Subsection 191.1(1) - Government Funding | government funding only of operating costs did not detract from its objective of increasing beds | 245 |
| Tax Topics - Statutory Interpretation - Certainty | interpretation with reasonably certain application is preferred | 162 |
McKesson Canada Corporation v. The Queen, 2014 DTC 1040 [at 2723], 2013 TCC 404
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| Locations of other summaries | Wordcount | |
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| Tax Topics - General Concepts - Evidence | expert reports without testimony | 46 |
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | terms adjusted within framework of transaction chosen by taxpayer | 894 |
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(4) | advocacy 3rd-party report not read by taxpayer | 149 |
| Tax Topics - Treaties - Income Tax Conventions - Article 9 | 5-year limitation did not apply to secondary Part XIII assessment | 190 |
McCoy v. The Queen, 2003 DTC 660, 2003 TCC 332
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Jacques St-Onge Inc. v. The Queen, 2003 DTC 153 (TCC)
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| Tax Topics - Income Tax Act - Section 50 - Subsection 50(1) | wind-up of debtor was delayed | 137 |
Wong v. The Queen, 99 DTC 458 (TCC)
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1.1) | 103 |
Vodafone Cellular Ltd. v. Shaw, [1997] BTC 247 (C.A.)
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | deductible lump-sum cancellation of profit participation payment | 186 |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Contract or Option Cancellation | 145 |
Administrative Policy
14 March 2016 Internal T.I. 2015-0609671I7 - Earnout, Amalgamation, Cost of Shares and ECE
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| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) | post-amalgamation earnout payment could be applied to increase an s. 88(1)(d) bump of capital property (but not ECP) of the amalgamated target | 299 |
| Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Eligible Capital Expenditure | payments made by Amalco in satisfaction of earnout obligation for acquisition of one precedessor by the other were not ECE | 204 |
| Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base | earnout payments an addition to cost of shares which had since disappeared | 78 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) | position on interest deductibility following target amalgamation is based on policy and ITA scheme rather than technical | 338 |
Articles
Michael McGowan, "HMRC v Lloyds Bank Leasing (No 1) Ltd: the troublesome increase in the scope of the "sole or main object" test", [2015] British Tax Review, No.5 2015 (Thomson Reuters (Professional) UK Limited), p. 649
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 83 - Subsection 83(2.1) | structured transactions with tax reduction as one of main objects | 85 |