Cases
Crean v Canada (Attorney General), 2019 BCSC 146
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | share sale for Newco note generated s. 84.1 dividend before its rectification | 218 |
Re 5551928 Manitoba Ltd., 2018 BCSC 1482
Canada Life Insurance Company of Canada v. Canada (Attorney General), 2018 ONCA 562
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) | pro-rata winding-up of partnership followed by winding up of one former partner into the other engaged s. 98(5) per CRA | 88 |
Fournier v. Agence du revenu du Québec, 2018 QCCQ 786
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | taxable benefit assessment relied on an inaccurate notarial deed, which could be corrected after the assessment | 214 |
Harvest Operations Corp. v. Attorney General of Canada, 2017 ABCA 393
Greither Estate v. Canada (Attorney General), 2017 BCSC 994
BC Trust v. Canada (Attorney General), 2017 BCSC 209
Canadian Forest Navigation Co. Ltd. v. Canada, 2017 FCA 39
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Jean Coutu Group (PJC) Inc. v. Canada (Attorney General), 2016 SCC 55, [2016] 2 S.C.R. 670
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | desriable for convergence of principles and outcomes inside and outside Quebec | 153 |
Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56, [2016] 2 S.C.R. 720
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | convergence in civil/common law rectification | 91 |
Anderson v Benson Trithardt Noren LLP, 2016 SKCA 120, aff'd 2017 SCC CanLii 8568
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Effective Date | transaction documents not declared effective to date transaction agreed to in principle | 179 |
Slate Management Corporation v Canada (Attorney General), 2016 ONSC 4216
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) | three-party non-sequential amalgamation busted bump | 114 |
Non Corp Holdings Corp. v. Canada (Attorney General), 2016 ONSC 2737
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (c.1) | capital dividend incorrectly dated before year end | 77 |
Birch Hill Equity Partners Management Inc. v Rogers Communications Inc., 2015 ONSC 7189
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 6204 - Subsection 6204(1) - Paragraph 6204(1)(a) | board had discretion to determine fixed liquidation entitlement | 125 |
Canada Life Insurance Co. of Canada v. A.G of Canada, 2015 DTC 5128 [at 6378], 2015 ONSC 281, rev'd 2018 ONCA 562
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) | rectification to avoid s. 98(5) rollover | 233 |
Telus Communications Inc. v. A.G. of Canada, 2015 ONSC 6245
Zhang v. The Queen, 2015 DTC 5084 [at 6035], 2015 BCSC 1256
Fairmont Hotels Inc. v. A.G. Canada, 2015 ONCA 441, aff'g 2014 ONSC 7302, leave granted, SCC docket 36606
Harvest Operations Corp v. A.G. (Canada), 2015 DTC 5067 [at 5904], 2015 ABQB 327
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Estoppel | taxpayer estoppel when it claimed a tax benefit from its mistake rather than promptly seeking rectification | 194 |
| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(c) | failure to fund debt repayment through increased purchase price | 152 |
Mac's Convenience Stores Inc. v. A.G. of Canada, 2015 QCCA 837
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(5) - Equity Amount - Paragraph (a) | dividend triggered application of thin cap rules | 63 |
A.G. Canada v. Le Groupe Jean Coutu (PJC) Inc., 2015 QCCA 838, SCC docket 36505, aff'd 2016 SCC 56
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Foreign Accrual Property Income | FAPI from loan by CFA to Canco | 57 |
Kaleidescape Inc. v. MNR, 2014 ONSC 4983
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation | USA did not affect decision-making status of board | 187 |
Canada (Attorney-General) v. Brogan Family Trust, 2014 ONSC 6354
Fairmont Hotels Inc. v. A.G. Canada, 2014 ONSC 7302, aff'd supra, rev'd 2016 SCC 56
Jaft Corporation v. Canada (AG), 2014 DTC 5080 [at 7056], 2014 MBQB 59
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | superior court declined jurisdiction to consider equitable remedy that bore heavily on parallel tax court proceedings | 181 |
Re: Pallen Trust, 2014 DTC 5039 [at 6726], 2014 BCSC 305
Quebec (Agence du revenu) v. Services Environnementaux AES inc., 2013 DTC 5174 [at 6466], 2013 SCC 65, [2013] 3 S.C.R. 838
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | 91 |
Kanji v. Attorney General of Canada, 2013 DTC 5058 [5824], 2013 ONSC 781
.Mac's Convenience Stores Inc. v. Couche-Tard Inc., 2012 DTC 5118 [at 7149], 2012 QCCS 2745 (Queb Sup Ct), aff'd supra
FNF Canada Company v. Canada (Attorney General), 2012 NSSC 217
Orman v. Marnat Inc., 2012 DTC 5052 [at 6814], 2012 ONSC 549
McPeake v. Canada, 2012 DTC 5042 [at 6770], 2012 BCSC 132
S & D International Group Inc. v. A.G. of Canada, 2011 DTC 5072 [at 5771], 2011 ABQB 230
Bouchan v. Slipacoff, 2010 ONSC 2693
TCR Holding Corp. v. Ontario, [2010] O.J. No. 1238, 2010 ONCA 233
Stone's Jewellery Ltd. v. Arora, [2010] CTC 139, 2009 ABQB 656 (Alta QB)
Winclare Management Services Ltd v. Canada (Attorney General), 2009 CanLII 18234 (Ont SC)
Shafron v. KRG Insurance Brokers (Western) Inc., [2009] 1 S.C.R. 15
Aim Funds Management Inc. v. Aim Trimark Corporate Class Inc., [2009] O.J. No. 4798, [2009] GSTC 170, 64 DLR (4th) 261, 2009 CanLII 29491 (Ont. Sup. Ct. J.)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 155 |
QL Hotel Service Ltd. v. Minister of Finance, 2008 CanLII 15226 (Ont SCJ), briefly aff'd 2009 ONCA 715
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Rectification & Rescission | 75 |
QL Hotel Service Ltd. v. Minister of Finance, 2008 CanLII 15226 (Ont SCJ), briefly aff'd 2009 ONCA 715
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Rectification & Rescission | 170 |
Binder v. Saffron Rouge, 2008 DTC 6112, 2008 CanLII 1662 (Ont. S.C.J.)
Re Columbia North Realty Co., 2006 DTC 6124, 2005 NSSC 212 (NSSC)
Snow White Productions Inc. v. PMP Entertainment, Inc., 2005 DTC 5150, 2004 BCSC 604
Performance Industries Ltd. v. Sylvan Lake Golf & Tennis Club Ltd., [2002] 1 S.C.R. 678, 2002 SCC 19
Re Razzaq Holdings Ltd (2000), 11 BLR (3d) 157, 2000 BCSC 1829
Attorney General of Canada v. Juliar, 2000 DTC 6589, 50 OR (3d) 728, 2000 CanLII 16883 (Ont CA)
Amalgamation of Aylwards [1975] Ltd. (2001), 16 BLR (3d) 34, 610 APR 181, 2001 CanLII 32734 (Nfld. Sup. Ct. T.D.)
Dale v. Canada, 97 DTC 5252 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Effective Date | retroactive superior court order has retroactive effect for tax purposes | 162 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend | 76 | |
| Tax Topics - Income Tax Act - Section 83 - Subsection 83(2) | 76 | |
| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) | retroactive validation by Superior Court of preference share issuance was effective for s. 85 purposes | 165 |
| Tax Topics - Statutory Interpretation - Provincial Law | 134 |
See Also
Bourgault v. The Queen, 2019 CCI 6
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Effective Date | parties justifiably rectified their agreement so that it had retroactive effect | 241 |
Foster v. The Queen, 2016 DTC 1010 [at 2562], 2015 TCC 334
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(5) | rectification order lead to consequential out-of-period reassessment; out-of-period assessment upheld | 295 |
Baytex Energy Ltd v Canada (Attorney General), 2015 DTC 5057 [at 5807], 2015 ABQB 278 (CanLII)
Canadian Forest Navigation Co. Ltd. v. The Queen, 2016 TCC 43, rev'd 2017 FCA 39
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Prowting 1968 Trustee One Limited v. Amos-Yeo, [2015] EWHC 2480 (Ch)
Kennedy & Ors v. Kennedy & Ors, [2015] BTC 2, [2014] EWHC 4129
Demers v. The Queen, 2014 TCC 368
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(8) | Superior Court nullification of investment contracts did not nullify RRSP withdrawals | 167 |
0741508 B.C. Ltd. and 0768723 B.C. Ltd. (Re), 2014 BCSC 1791
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 171 - Subsection 171(1) | B.C. HST repeal reduced basic tax content | 107 |
Graymar Equipment (2008) Inc v Canada (Attorney General), 2014 DTC 5051 [at 6802], 2014 ABQB 154
Giles (as administratrix of Hilda Bolton estate) v. Royal National Institute for the Blind & Ors, [2014] BTC 24, [2014] EWHC 1373 (Ch)
Sheila Holmes Spousal Trust v. Canada (Attorney General), 2013 ABQB 489
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | superior court declines jurisdiction in tax dispute | 192 |
Pitt v. Commissioners for HM Revenue and Customs, [2013] UKSC 26, [2013] WLR (D) 172
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Mistake | mistake re tax consequences justified rescinding settlement of trust | 166 |
Racal Group Services Ltd. v. Ashmore & Ors., [1995] BTC 406 (CA)
Downtown King West Development Corp. v. Massey Ferguson Industries Ltd. (1993), 14 OR (3d) 528 (Ont Ct GD)
Administrative Policy
10 October 2014 APFF Roundtable Q. 6, 2014-0538251C6 F - 2014 APFF Roundtable, Q. 6 - Application of subsection 75(2) after Sommerer
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Income Tax Technical News, No. 22, 11 January, 2002, Under "Rectification Orders".
18 November 2004 Internal T.I. 2004-008325 -
18 February 1999 T.I. 982563
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.2) | 94 |
Commentary
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.