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Bureau Barrister & Solicitor Incorporated v. The Queen, 2020 TCC 119-- summary under Paragraph 166.2(5)(b) Summary Under Tax Topics- Income Tax Act- Section 166.2- Subsection 166.2(5)- Paragraph 166.2(5)(b) just and equitable for taxpayer to be granted an extension unless a clear rationale for declining In granting an extension for an incorporated lawyer to appeal HST assessments to the Tax Court, Russell J accepted the testimony of the lawyer that his strategy was to see if anticipated income tax reassessments (both of his professional corporation and him personally) might assist the corporation’s HST position in its HST appeal. ... As well … procedural gaffes are not so egregious as to require or demand denial of this application. ... Russell J stated in this regard (at para. 18) that “there is a semblance of logic to … [the corporation’s] position, sufficient to constitute reasonable grounds.” ...

Dow & Duggan Log Homes International (1993) Limited v. The Queen, 2019 TCC 280-- summary under Section 12 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule VI- Part V- Section 12 CRA does not have the discretion to stipulate the documentary requirements for the s. 12 zero-rating CRA assessed on the basis that sales by the appellant of log homes were not zero-rated under Sched. ... In rejecting the Crown’s position that the Minister had the same discretion under s. 12, Wong J stated (at paras. 37, 39): I cannot agree with the Respondent that where one provision is silent as to an evidentiary threshold, it is appropriate or correct to take a threshold from another provision and apply it to the silent provision with the same force of law. … [W]hen dealing with section 12, it is logical and reasonable to refer to the Minister’s list of satisfactory evidence for qualifying under section 1, as a guideline for section 12. ... However, with the exception of one transaction, there “was insufficient evidence available … to adequately trace any of the remaining transactions and conclude that they were zero-rated” (para. 47). ...

Richter & Associates Inc v. The Queen, 2005 TCC 92-- summary under Illegality Summary Under Tax Topics- General Concepts- Illegality Act applied to what has occurred irrespective of legality In rejecting a submission that the trustee for a bankrupt company was not authorized by the Bankruptcy and Insolvency Act to engage in a "litigation support business" of providing assistance to most of the creditors in connection with their action sounding in negligence against company's former auditors, C&L for $800 million in damages, Archambault J stated (at paras. 33-4): [T]he Trustee, acting as agent for the Estate, was legally entitled to carry on the undertaking in question. … In any event, I would add that the Act is not to be applied to transactions that ought to have taken place, nor is it to be applied only to transactions that could be legally carried out. ...

A & W TradeMarks Inc. v. The Queen, 2005 TCC 493 (Informal Procedure)-- summary under Subsection 169(1) Summary Under Tax Topics- Excise Tax Act- Section 169- Subsection 169(1) fees incurred in connection with parent’s issuing units, with proceeds used in the registrant’s business, were eligible The appellant, which became a wholly-owned subsidiary of a new income fund (the “Fund”), incurred $78,000 in fees directly to an investment dealer, law firms and a printing company in connection with the IPO of the Fund. The $83M proceeds of the IPO were used by the Fund to subscribe for debt and equity of the appellant which, in turn, used those proceeds to acquire trade marks from another A & W company for licensing back to that company. ...

Richter & Associates Inc v. The Queen, 2005 TCC 92-- summary under Subsection 141.01(2) Summary Under Tax Topics- Excise Tax Act- Section 141.01- Subsection 141.01(2) allocation between costs incurred by trustee in bankruptcy for bankrupt financial institution to provide litigation services to creditors, and costs incurred in connection with its action qua trustee The trustee in bankruptcy ("Richter") for Castor Holdings Ltd. ... Therefore, the costs of the litigation support services that the Estate enjoyed in prosecuting its own claim against C&L would not qualify for ITCs. … However, the portion of the services and properties in question that was acquired for the purpose of prosecuting the claims of the Participating Creditors would be considered to have been acquired in the course of commercial activities. … The allocation by the Estate of the use of its inputs between its taxable supplies and its other activities (exempt supplies) appears to me to be a fair and reasonable one and it complies with subsection 141.01(5).... ...

Procon Mining & Tunnelling Ltd. v. The Queen, 2022 TCC 71, aff'd 2024 FCA 1-- summary under Capital Loss v. ... Boyle J went on to state (at para. 23): The Appellant maintains that, since its intention at the time of acquisition was to earn business income, the loss at issue was a business loss. … [T]his is not the test. ... It is almost antithetical to the correct distinction between the two types of property to say that the property acquired to be held and used to generate revenues from its business, which does not include trading in such property, is not capital property when sold …. ...

Richter & Associates Inc v. The Queen, 2005 TCC 92-- summary under Paragraph 141.1(3)(b) Summary Under Tax Topics- Excise Tax Act- Section 141.1- Subsection 141.1(3)- Paragraph 141.1(3)(b) action brought by trustee for bankrupt financial institution deemed to be not in course of commercial activity The trustee in bankruptcy for a company ("Castor") which had essentially only engaged in investing in high-yield loans brought an action in its capacity of trustee for the Castor estate against the former auditors ("C&L") for $40 million in damages for breach of contract, and also began a "litigation support business" of providing assistance to most of the creditors (the "Participating Creditors"), including hiring professionals and experts, in connection with their action sounding in negligence against C&L for $800 million in damages. ... Therefore, the costs of the litigation support services that the Estate enjoyed in prosecuting its own claim against C&L would not qualify for ITCs. … However, the portion of the services and properties in question that was acquired for the purpose of prosecuting the claims of the Participating Creditors would be considered to have been acquired in the course of commercial activities. ...

G & J Muirhead Holdings Ltd. v. The Queen, 2014 DTC 1067 [at at 3009], 2014 TCC 49 (Informal Procedure)-- summary under Personal Services Business Summary Under Tax Topics- Income Tax Act- Section 125- Subsection 125(7)- Personal Services Business intentions in services contract are irrelevant; overtime rates The taxpayer was owned by its sole employee ("Muirhead") and his wife, and provided well inspection services to an arm's length corporation ("Harvest") under a services contract with it. The taxpayer had a personal services business – but for the services contract, Muirhead would have been a Harvest employee. ...

Richter & Associates Inc v. The Queen, 2005 TCC 92-- summary under Paragraph 265(1)(f) Summary Under Tax Topics- Excise Tax Act- Section 265- Subsection 265(1)- Paragraph 265(1)(f) trustee's own suit and litigation support activity were related The trustee in bankruptcy for a company ("Castor") which had essentially only engaged in investing in high-yield loans brought an action in its capacity of trustee for the Castor estate against the former auditors ("C&L") for $40 million in damages for breach of contract, and also began a "litigation support business" of providing assistance to most of the creditors (the "Participating Creditors"), including hiring professionals and experts, in connection with their action sounding in negligence against C&L for $800 million in damages. ... It is clear that the services and properties related to litigation support services and properties acquired by the Estate in order to carry on the Litigation Support Business are also benefiting the Estate in the pursuit of its own legal action against C&L. … In any event…[r]egardless of whether the Estate should have filed its GST return as the Estate or as a separate person, the respondent's liability to pay the ITCs to the Estate would not change. ...

A-Supreme Nursing & Home Care Services Inc. v. The King, 2023 TCC 39-- summary under Section 6 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule V- Part II- Section 6 the provision of agency nurses to seniors’ homes qualified as exempt nursing services The appellant, in addition to providing nurses directly to individuals, placed nurses in the long-term care facilities and nursing homes of its Ontario clients and did not charge GST/HST on the related fees in reliance on the exemption for nursing services in Sched. ... Furthermore, although such Act “clearly puts the general responsibility of health care services on the operators of care homes” (para. 44), he considered (at para. 46) that: [T]he FCA’s decision [in HSC] should not be read to suggest that having general responsibility over the provision of health care services is a necessary condition to providing an exempt nursing services supply. … Finding otherwise would lead one to conclude that any service provided by a contractor is a supply of personnel rather than the service actually provided for. ...