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A.G. of Canada, 2015 QCCA 837-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission thin cap issues were not considered at time of paying a dividend The appellant, which was a wholly-owned Ontario subsidiary of a Quebec corporation ("CTI"), paid a $136 million dividend to CTI in connection with a "Quebec shuffle" transaction. ... In finding that the appellant could not retroactively rectify the dividend so as to be a stated capital distribution instead, and after noting (at para. 34) that AES and Riopel dealt with related parties committing an error in giving effect to a "legitimate corporate transaction for the purpose of avoiding, deferring or minimizing tax" and correcting "that error to achieve the tax consequences originally and specifically intended and agreed upon," Schrager JA stated (at para. 43): The payment of the 136 million dollar dividend to CTI was intended and was effected. … Reduction of capital was not intended. The unintended consequences of the dividend, by ricochet, resulted from the thin capitalization rules and was not part and parcel of the transaction. … There was no common intention of the parties regarding these rules as they were never contemplated and so cannot be the object of a meeting of the minds to which a court can give effect. ...

The Queen, 2018 TCC 1 (Informal Procedure)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt giving a spouse access to a joint account was not payment to her The taxpayer was a market dealer with a securities dealer (“WCM”), which provided support in the form of an assistant, shared with others and it answered “no” to the question in the T2200 as to whether the contract of employment required the taxpayer to pay for an assistant. ... Miller J dismissed the case, finding (at paras 11, 13 and 14): … There are no cheques to Ms. ... I conclude there is not. … I do not see how anything has been paid or expended to Ms. ...

Bishop (1902), 4 TC 464 (HL)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt no constructive receipt The taxpayer, a UK life insurance company which was managed in London and had foreign branch businesses, was assessed for interest and dividends which it received on foreign securities held in the hands of agents abroad, and which were reinvested abroad, on the basis that it received such income in the U.K. ... …If it means something differing from or short of an actual receipt, then it seems to me that a constructive receipt is not recognised by the Statute, which in using the word "received" alone, must be taken to have used it having regard to its ordinary acceptation. … I am not myself prepared to say that what amongst business men is equivalent to a receipt of a sum of money is not a receipt within the meaning of the Statute…. ...

Canada (AG), 2014 DTC 5080 [at at 7056], 2014 MBQB 59-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission attempt to rescind employment contracts, on the basis that employees had not satisfied scientific research & experimental development requirements, was retroactive tax-planning CRA had found that the applicant's research into solutions for Sick Building Syndrome based on air treatment qualified for scientific research and experimental development credits. ...

Slate Management Corporation v Canada (Attorney General), 2016 ONSC 4216-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission a generalized intent to achieve a s. 88(1)(d) bump was a sufficient basis to rectify in order to redo an amalgamation A purchaser (“SCC”) used a newly-formed AcquisitionCo (“GTA”) to acquire a Target (“HCC”). ... Hainey J noted (at para 13): … [T]his is not a case in which tax planning has been done on a retroactive basis. ...

The Queen, 2014 TCC 368-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission Superior Court nullification of investment contracts did not nullify RRSP withdrawals The two taxpayers, who had been CN employees, were convinced by two promoters (the Lavignes) to transfer all the funds in their CN pension plans to self-directed RRSPs managed by the Lavignes, with most of the funds being lost. ... In finding that this judgment did not render the amounts withdrawn from the RRSPs non-taxable, Jorré J stated (paras. 39-40, TaxInterpretations translation): [T]he Superior Court recognized that the appellants had received the two amounts in question, as they were deducted from the amount invested in the calculation of the amount which the Superior Court ordered the defendants to pay to the appellant. … Consequently, the nullification pronounced by the Superior Court does not change the fact that the appellants received the amounts…in question and that they were amounts withdrawn from their respective RRSPs. ...

., 2018 BCSC 1482-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission resolution for incorrectly calculated capital dividend rectified to reflect intention to clean-out CDA The petitioner, a Manitoba corporation with 24 shareholders, passed a resolution on November 20, 2015 that recited that “the company has a capital dividend account of the amount of $298,092”, declared a dividend in that amount “from the Company’s Capital Dividend Account pursuant to Subsection 83(2),” and directed the filing of a capital dividend election “in order to have the rules set forth in Subsection 83(2) … apply to the full amount of the dividend.” ...

Canada (National Revenue), 2022 FCA 151-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt net tips on restaurant credit card sales distributed to the servers were earnings "paid" to them The appellant, which operated a restaurant, paid “due-backs” to its servers representing the tips on sales processed on credit and debit cards (“electronic tips”) minus deductions made by it as a processing charge and amounts to be paid to kitchen staff, and further deductions based on the amount of cash sales collected by the servers. Monaghan JA indicated (at para. 52) that the question of whether a due-back constituted pensionable salary and wages for purposes of the Canada Pension Plan Act, or insurable earnings for purposes of the Employment Insurance Act, turned on the “question … whether, based on the relevant facts in the case, the amount in question is paid by the employer to the employee in respect of their employment.” ...

PepsiCo, Inc v Commissioner of Taxation, [2024] FCAFC 86-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt there can be no payment by direction unless there is an antecedent obligation by the creditor to the third party A U.S. company (PepsiCo) entered into an “exclusive bottling appointment” (“EBA”) with an independent Australian bottling company (the “Bottler”) pursuant to which an Australian subsidiary of PepsiCo (the “Seller”) sold concentrate to the Bottler and PepsiCo granted the Bottler the right to use the Pepsi and Mountain Dew trademarks in connection with its sales of the soft drinks. Before finding that the payments made by the Bottler to the Seller were not derived by PepsiCo, so that the latter could not be subject to the Australian withholding tax on trademark royalties paid to a non-resident, Perram and Jackman JJ stated (at para. 40): It is well established that a direction by a creditor to a debtor to pay a third party constitutes a payment to the creditor. … Nevertheless, it is also recognised that there can be no payment by direction unless there is an antecedent monetary obligation owed by the Bottler to PepsiCo/SVC…. ...

Canada (Attorney General), 2025 ONCA 65-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission capital dividends were agreed to be paid in amounts that overlooked a CDA deficit: no rectification 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 corporate resolutions that were signed … accurately reflect the agreement. ...