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., 2020 FCA 125-- summary under Stare Decisis Summary Under Tax Topics- General Concepts- Stare Decisis prior decision of the FCA that “manifestly overlooked [the] established line of cases” was not to be followed After noting the Crown’s reliance on the FCA’s finding in Freitas that a statute-barred reassessment was voidable rather than void, Noël CJ stated (at para. 55): I agree with the respondent that Freitas is not authoritative on this point as the Court manifestly overlooked this established line of cases and did not address the reasoning behind it …. ...

.), Masse DJ allowed a significant portion of the claimed expenses – but disallowed others, for example, only allowing the expenses of the taxpayer’s cell phone but not his two land lines. ...

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The Court is guided by the rules of statutory interpretation in Canada Trustco … and by precedent. ...

Rattai, 2022 FCA 106-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence Court is not bound by an admission shown to be nonfactual Monaghan JA stated (at para. 20): The Tax Court is not bound by an admission that is shown, through properly tendered evidence, to be contrary to the facts …. ...

Canada, 2022 FCA 126-- summary under Consistency Summary Under Tax Topics- Statutory Interpretation- Consistency presumption of consistent expression After finding that an initial director had not satisfied the requirement under the Business Corporations Act (Ontario) that a replacement director be appointed by virtue of an OBCA provision that deemed a de facto director to be a director, Gleason JA went on to state (at para. 16): This textual interpretation is also supported by the interpretive presumption of consistent expression, which would require, unless the context dictates otherwise, that the terms “elected” and “appointed” be given a meaning in subsection 119(2) that is consistent with other provisions in the OBCA where these terms are used …. ...

Canada, 2023 FCA 91-- summary under Double Taxation/Deduction (Presumption Against) Summary Under Tax Topics- Statutory Interpretation- Double Taxation/Deduction (Presumption Against) no intention to create 2 capital losses out of 1 Regarding s. 39(2) deeming an FX capital loss to be from the disposition of foreign currency, Webb JA stated (at para. 34): It could not have been intended that a taxpayer would have been entitled to two deductions for an allowable capital loss on the disposition of a particular property – one related to the disposition of the property actually disposed of and the other related to the deemed capital loss from the disposition of foreign currency. ...

. … In practical terms, normally only a fundamental misreading or misapplication of subsection 23(2), irrationality, or bad faith on the part of the Minister will lead to relief. ...

The King, 2024 TCC 19 (Informal Procedure)-- summary under Paragraph (e) Summary Under Tax Topics- Income Tax Act- Section 122.6- Eligible Individual- Paragraph (e) refugee claimants were ineligible Bocock J held that he was bound by the decision in Almadhoun that as a matter of statutory interpretation of s. 122.6 – eligible individual- s. ...

The King, 2024 TCC 125-- summary under Paragraph 141.02(31)(f) Summary Under Tax Topics- Excise Tax Act- Section 141.02- Subsection 141.02(31)- Paragraph 141.02(31)(f) s. 141.02(31)(f) is merely confirmatory of normal taxpayer onus Before going on to find that the Minister’s pre-approval of an ITC calculation methodology under s. 141.02(20) did not preclude subsequent reassessments to deny the zero-rated status of supplies which had been assumed under such methodology, Smith J stated (at para. 45): I find that paragraph 141.02(31)(f) merely confirms that a financial institution has the onus of establishing that the “particular methods (…) were used consistently” during the fiscal year at issue. ...