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Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 5
the 3-month threshold for a drilling rig to be a PE under the Canada-US Treaty is counted based on days of consecutive or non-consecutive use including standby time

Art. V(4) of the Canada-U.S. Treaty provides that a permanent establishment exists in a Contracting State if the use of an installation or...

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Words and Phrases
month use standby charge

Hootsuite Inc. v British Columbia (Finance), 2023 BCSC 358 -- summary under Software

Full Title
Hootsuite Inc. v British Columbia (Finance), 2023 BCSC 358
Summary Under
Tax Topics - Other Legislation/Constitution - British Columbia - Provincial Sales Tax Act - Section 1 - Software
definition requires the user to be able to interact with a software program

The Petitioner (“Hootsuite”), which provided its customers with an online social media management system, did not itself have the servers and...

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Words and Phrases
software program
use
Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Property
an unoccupied property was not a qualifying property

An eligible entity signed a pre-construction lease for new office space several years ago and then moved into this location. It attempted to...

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Stark International Inc. v. The Queen, 2019 TCC 248 -- summary under Paragraph (c)

Full Title
Stark International Inc. v. The Queen, 2019 TCC 248
Summary Under
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Property - Paragraph (c)
a use test could be applied by looking beyond the property’s immediate intended use

In order to be Class 43 depreciable property, oil processing equipment of the taxpayer had to qualify as property acquired by the taxpayer to be...

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1378055 Ontario Limited v. The Queen, 2019 TCC 149 -- summary under Paragraph (b)

Full Title
1378055 Ontario Limited v. The Queen, 2019 TCC 149
Summary Under
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) - Element B - Paragraph (b)
services respecting proposed development of a property did not constitute a use of the property

The appellant (“137ON”), which was a corporation owned by members or affiliates of the Foley family that owned 10 residential rental...

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Sun Microsystems of Canada Inc. v. Ontario (Finance), 2007 CanLII 4786 (ON SC) -- summary under Subsection 141.01(2)

Full Title
Sun Microsystems of Canada Inc. v. Ontario (Finance), 2007 CanLII 4786 (ON SC)
Summary Under
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2)
“use” and “consumption” have separate but similar meanings

S. 2(1) of the Retail Sales Tax Act (Ont.) imposed tax on “every purchaser of tangible personal property … in respect of the consumption and...

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Words and Phrases
use
consumption

The King v. Henry K. Wampole & Co. Ltd., [1931] SCR 494 -- summary under Subsection 141.01(2)

Full Title
The King v. Henry K. Wampole & Co. Ltd., [1931] S.C.R. 494
Summary Under
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2)
“use” includes providing free samples

S. 87(d) of the Special War Revenue Act, imposed tax on goods which were “for use by the manufacturer or producer and not for sale,” was found...

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The King v. Fraser Companies Ltd., [1931] SCR 490 -- summary under Subsection 141.01(2)

Full Title
The King v. Fraser Companies Ltd., [1931] S.C.R. 490
Summary Under
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2)
tax on goods manufactured for own use construed as including goods manufactured for sale and diverted to own use

The respondent was a manufacturer of lumber for sale, but consumed a portion of its manufactured lumber in its construction and building...

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Words and Phrases
for use
use

Monsanto Canada Inc. v. Schmeiser, 2004 SCC 34, [2004] 1 SCR 902 -- summary under Subparagraph 142(1)(c)(i)

Full Title
Monsanto Canada Inc. v. Schmeiser, 2004 SCC 34, [2004] 1 S.C.R. 902
Summary Under
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(c) - Subparagraph 142(1)(c)(i)
growing of unlicensed plants containing patented gene was use of that patent

A canola farmer (“Schmeiser”), who did not purchase Roundup-tolerant canola (“Roundup-Ready Canola”) or obtain a licence to plant it, was...

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Gillen v. The Queen, 2017 TCC 163, aff'd 2019 FCA 62 -- summary under Subparagraph 110.6(14)(f)(ii)

Full Title
Gillen v. The Queen, 2017 TCC 163, aff'd 2019 FCA 62
Summary Under
Tax Topics - Income Tax Act - Section 110.6 - Subsection 110.6(14) - Paragraph 110.6(14)(f) - Subparagraph 110.6(14)(f)(ii)
property was not used in a business for s. 110.6(14)(f)(ii) purposes when it was beneficially acquired and dropped-down on the same day

A corporation (“Kinderock”) owned by the taxpayer and his wife applied, commencing on October 4, 2007, to the Saskatchewan government for...

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