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The Queen, 2009 DTC 1388 [at at 2135], 2009 TCC 580, aff'd supra-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt receipt when payment to creditor After noting (at para. 21) that "the case law is clear that an amount may be included in income even where it is only notionally or constructively received", McArthur, J. went on to find that the taxpayer had received insurance policies under a policy that had been assigned by it to a bank given that it benefited from the insurance proceeds being applied to pay off a loan owing by it to the bank. ...

Minister of Finance, 2008 CanLII 15226 (Ont SCJ), briefly aff'd 2009 ONCA 715-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission In a property tax dispute, counsel moved to couple the taxpayer's appeal with a rectification application, so that the rectification would serve as an alternative if the main appeal failed. ...

The Queen, 2007 DTC 263, 2006 TCC 677-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt payment by demand loan t was found that bonuses declared payable by the taxpayer to its two directors were paid by it within the 180 day period referred to in s. 78(4) pursuant to a demand loan agreement (notwithstanding that the directors did not report the portion of the demand loan that was not paid in cash until the subsequent year as employment income until that subsequent year). ...

The Queen, 95 DTC 749, [1996] 1 CTC 2105 (TCC) (Informal Procedure)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt payment in kind if agreement as to the amount The taxpayer transferred his equity in a house to his former spouse in satisfaction of arrears of alimony or maintenance owing to her of $19,946. ...

MNR, 93 DTC 5295 (FCA)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt payment when cheque accepted as payment Interest owing to the taxpayer as a result of the acceptance by his co-shareholders of his offer to sell his shares in a corporation, was found to be received by him at the end of 1990, when he accepted the related cheque as payment (as evidenced by his deposit of the cheque at a branch of his bank that, unlike his local branch, was open that day), rather than early in 1991 when the amount was credited by the bank to his account at the local branch. ...

The Queen, 2015 DTC 1013 [at at 64], 2014 TCC 334-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt payments not received where children "recipients" had no control over funds Purported distributions out of a purported EPSP to children employees of the taxpayer were to a bank account controlled by the father, so that the participants "never had control of these funds" (para. 40), and so that the "real transactions" were "the payment of amounts by the corporation to the father" (para. 42). ...

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), 2008 DTC 6657, 2008 FC 1037-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt embedded royalty reduction was not an amount received The Alberta government granted a reduction in the royalties the taxpayer otherwise would have been required to pay to Alberta on condition that the taxpayer invest in an expansion of the Syncrude project. ...

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…. ...