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C.R. 272 (Ex Ct)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt note issued evidencing payment obligation Dividends on preference shares of a corporation, including those held by the taxpayer, were substantially in arrears. ...

., File No. 500-17-125795-230 (Quebec Superior Court)-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission annulment ordered of two donations The plaintiff (the Foundation) received two donations, each of $70,000, from the defendant (Millenium) in July 2016 and July 2017. ...

Canada (Attorney General), 2017 BCSC 994-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission taking back excess boot could not be rectified under the BCA provision for correcting “corporate” mistakes 627291 B.C. ... There has not been: (a) a breach of a provision of the BCA, a former Company Act or the regulations under any of them; (b) a default in compliance with the memorandum, notice of articles or articles of the company; and … (c) none of the following proceedings at or in connection with any of the following have been rendered ineffective: (i) a meeting of shareholders; (ii) a meeting of the directors or of a committee of directors; (iii) any assembly purporting to be a meeting referred to in subparagraph (i) or (ii); and (d) a consent resolution or records purporting to be a consent resolution has not been rendered ineffective. … [T]he mistake of not completing the Transaction in the most tax effective manner does not … fall within these subsections. ... Mayer J further found (at para 40 and 41): Even if the Greither Estate was seeking the remedy of equitable rectification, … I am not satisfied that the facts of this case would justify such relief…. ...

The Queen, 2022 TCC 29-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development presumption that a taxpayer satisfying the “how” SR&ED tests will also satisfy the “why” test The taxpayer (“Airzone”) provided comprehensive air quality monitoring services to government agencies, international organizations, and businesses. In connection with addressing the CRA denial of SR&ED claims for six of Airzone’s projects, Hogan J made a number of general observations, including that: The taxpayer is required to demonstrate satisfaction both of “how factors,” namely “that the work was carried out by way of systematic investigation or search through experiment and analysis of a hypothesis … [and the] results of the work must also be preserved” (para. 5) and also a “why factor,” namely “that the work was carried out to resolve technical uncertainties that could not be solved through standard procedures and methods” (para. 6). ... “[T]he ‘why factor’ cannot be so strictly applied that only large corporations that employ dedicated research staff can qualify for the SR&ED incentives … [as m]oving the goal post so far afield … would be contrary to the intention of Parliament” (para. 51). ...

., [2001] 1 All ER 865 (HL)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt interest paid with loan In order to generate an interest deduction for accrued interest owing by an insolvent company ("WIL") to its shareholder (a pension fund) pursuant to a provision of the Corporation Taxes Act 1988 (U.K.) which required that interest be paid in order to be deductible, the pension fund lent money to WIL with WIL using the borrowed proceeds to pay the outstanding arrears of interest. In finding that this arrangement was effective, Lord Nicholls stated (at pp. 868-869) that " prima facie, payment of interest in s. 338 has its normal legal meaning, and connotes simple satisfaction of the obligation to pay.... ...

.)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt no payment on capitalization of interest The taxpayer, who held bonds on which the payment of interest had been suspended, exchanged his matured interest coupons on the bond for interest-bearing 20-year funding bonds of the debtor. ...

., 98 DTC 1836, [1998] 3 CTC 2096 (TCC)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt creditor may apply payment as it determines if debtor does not 'The taxpayer received two cash payments of $10,000 and $25,000 on an interest-bearing promissory note for $525,000 owing by an arm's length debtor. ...

., 2010 DTC 5175 [at at 7317], 2010 FCA 285-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt indirect receipt through debt repayment In order to ensure payment of a loan owing by the taxpayer ("Innovative") to a bank (RBC) on the death of Innovative's principal (Mr Peacock), Innovative purchased key man insurance from Sun Life with RBC as the policyholder and funded the payment of premiums on the policy. ...

Canada, 2003 DTC 5715, 2003 FCA 423-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt application of payment by creditor The quantum of the taxpayer's liability under s. 160 turned upon whether a bankruptcy dividend received by the Crown from the trustee in bankruptcy for her husband should be considered to reduce the tax liability of her husband at the time he made contributions to her RRSP rather than being applied to more recent tax liabilities. ...

., 74 DTC 6104, [1974] CTC 101 (FCTD)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt receipt of sums collected by affiliate The taxpayer, which operated a boat storage business in a storage building, subleased a portion of the leased premises to an affiliate ("Georgia") with accumulated losses, but continued to operate the business the same as before. ...