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17 April 2023- 11:23pm Bell Telephone – Tax Court finds that Bell Canada received single supplies of electricity from its Ontario electricity suppliers so that their full charges were subject to provincial ITC recapture Email this Content Bell Canada was required as a result of ETA s. 236.01 and the related regulation to recapture 100% of the input tax credits that it claimed in respect of the 8% Ontario HST that it paid on the consideration for the supplies to it in Ontario of electricity. ... As … noted in City of Calgary, such supplies are parts or components of the single overall supply of electricity. ... The King, 2023 TCC 45 under ETA s. 236.01(1) – specified provincial input tax credit. ...

5 February 2025- 8:02am Bell Canada – Federal Court of Appeal finds that Ontario electricity suppliers made single supplies of electricity notwithstanding separate regulatory and delivery charges Email this Content Bell Canada was required as a result of ETA s. 236.01 and the related regulation to recapture 100% of the input tax credits that it claimed in respect of the 8% Ontario HST that it paid on the consideration for the supplies to it in Ontario of electricity. ... In affirming this finding, Boivin JA distinguished Kevin Davis Dentistry, which gave effect to the expressed Parliamentary intent to “provide for different tax treatment of supplies of orthodontic appliances and orthodontic service” whereas, here, the Ontario regulations did “not amount to as clear an indicator of Parliament’s intent as the GST Act did in Kevin Davis Dentistry ”. ... Canada, 2025 FCA 27 under ETA s. 123(1) – supply. ...

9 February 2025- 11:19pm Pyxis Real Estate – Ontario Court of Appeal finds that capital dividends were agreed to be paid in amounts that overlooked a CDA deficit: no rectification Email this Content A plan was implemented for successive capital dividends to be paid up a chain of corporations so that the individual who was the ultimate shareholder could have a tax-free receipt of $1.4 million. ... The agreement here was for a $1.4 million tax-free capital dividend to be paid. … The fact that the agreement did not result in the intended fiscal objective of being tax-free, or tax neutral, is not a basis for granting rectification. ... Canada (Attorney General), 2025 ONCA 65 under General Concepts – Rectification. ...

28 March 2025- 12:33am Seabridge – BC Supreme Court finds that pre-feasibility expenses to assess whether a deposit could potentially support a mine qualified as exploration expenses Email this Content Seabridge incurred various pre-feasibility expenses in relation to a large and complex gold-bearing deposit in BC. ... Summary of Seabridge Gold Inc. v British Columbia, 2025 BCSC 558 under s. 66.1(6) – CEE – (f). ...

. – BC Court of Appeal finds that an acquisition of a BC residential property by a foreign entity merely as agent for a resident was subject to 20% LTT Email this Content The respondent (“108”) was a BC company whose shareholder was a foreign national (Mr. ... Ltd., 2025 BCCA 110 under PTTA, s. 1 – taxable transaction – (a)(i). ...

21 July 2025- 11:49pm Downtown Hockey – Tax Court of Canada finds that CEWS redeterminations are made on a qualifying period basis even if effected pursuant to a global notice Email this Content The taxpayer appealed, under the informal procedure, a single notice of redetermination that reduced CEWS claims for 14 qualifying periods (as defined in s. 125.7) from $92,243.50 to nil. ... In finding that, pursuant to s. 152(3.4), redeterminations for qualifying periods were made for individual qualifying periods rather than in the aggregate, and that the phrase "aggregate of all amounts" in s. 2.1 of the TCCA refers to the amount for each individual qualifying period rather than to the cumulative disputed amounts, Sorenson J. stated (at paras. 21-22): … CEWS entitlement is determined on individual qualifying periods, and even if the results of multiple determinations are set out on one document, the determinations remain separate events. It is well accepted in income tax appeals that s. 2.1 of the TCC Act applies to each taxation year and assessment thereof, even if multiple years are appealed together in one notice of appeal. … The same rationale applicable to income tax assessments must logically apply to CEWS determinations, namely, individual notices of determination may be appealed in a single notice of appeal without coalescing. ...

19 August 2025- 1:44am Oldcastle Building Products – Tax Court of Canada finds that s. 152(9) “allow[s] the Minister to support a reassessment using the broadest range of possible alternative approaches” Email this Content After discoveries had been completed for the taxpayer’s appeal of reassessments that inter alia denied interest on a $300 million borrowing on the basis that it was not used for an income-producing purpose, the Crown sought to amend its pleadings to identify the thin capitalization rules as an alternative argument or basis for disallowing the taxpayer's interest expense. ... He also indicated that “the 2016 amendments … overrode the requirement from prior case law that the tax under the alternative argument had to be derived from the same transaction that produced the originally assessed tax” – but went on to find that, in any event, here the alternative bases for denying the interest expense were based on the same transaction, being the borrowing. ...

25 August 2025- 12:49am Caroni – Tax Court of Canada frowns on non-suit motions Email this Content At the hearing of the taxpayer's appeal of net worth assessments, the Crown presented its case first, given that all the years were statute-barred. ... Esri J also stated: [N]on-suit motions … accomplish nothing and should be more or less precluded in the Tax Court. ... The King, 2025 TCC 101 under General Concepts – Onus. ...

8 September 2025- 12:06am De Kruyff – Tax Court of Canada confirms using Google Maps to determine whether a new commuting route produces a 40-kilometer reduction under the “eligible relocation” test Email this Content The taxpayer, in connection with changing the location of his employment in Toronto, moved his residence from Newmarket to Mississauga. ... The King, 2025 TCC 116 under s. 248(1) – eligible relocation – (d). ...

24 October 2025- 12:36am CRA states that it cannot cancel Part III tax payable as a result of the CGIR being maintained at ½ Email this Content A corporation realized a capital gain of $100,000 on May 1, 2024, thereby increasing its CDA from nil to $50,000, then on September 30, 2024 realized a capital loss of $30,000. Based on the proposed reduction in the capital gains inclusion fraction to 1/3, it computed its CDA as having been reduced to $40,000 and immediately paid a $40,000 capital dividend- which resulted in a $5,000 excess for Part III penalty tax purposes because the inclusion rate instead stayed at ½. Regarding whether CRA would relieve the Part III tax, it noted that its power to waive interest or penalties under s. 220(3.1) does not extend to the waiver of tax imposed under s. 184(2), and that “the only possible relief … would be the election provided for in subsection 184(3) to treat the Excess as a taxable dividend to the recipient or recipients.” ...