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Canada, 97 DTC 5363, [1997] 2 S.C.R. 336, [1998] 1 CTC 213-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt unrecorded revenues In connection with finding that the taxpayer had generated revenues, which were not reflected in its financial statements, from holding leasing assets for five days, L'Heureux-Dubé J. stated (at para. 87): The law is well established that accounting documents or accounting entries serve only to reflect transactions and that it is the reality of the facts that determines the true nature and substance of transactions: Vander Nurseries Inc. v. ...

Canada, 2003 FCA 367, 2003 DTC 5642 (FCA)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt promissory note accepted as payment The wholly-owned Canadian subsidiary of the taxpayer declared a dividend, with the resolution stipulating that the dividend was "to be payable by the Corporation by the issuance of a demand promissory note". ...

., [2009] 1 S.C.R. 15-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission no prior oral agreement The parties entered into an employment contract that included a restrictive covenant, providing that the defendant would not be employed in the business of insurance brokerage within the "Metropolitan City of Vancouver" for three years after leaving employment with the plaintiff. ...

The Queen, 2016 TCC 137-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt funds in leveraged donation scheme essentially advanced by lender directly to charity A Quistclose trust (as described by C. ...

The Queen, 2018 TCC 189 (Informal Procedure)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt taxpayer had "physically" received govenment assistance funds with freedom to transfer Although all the conditions for the receipt of government assistance had not yet been (and never were) satisfied, Campbell J found that the taxpayer had “physically acquired” the funds in question through depositing a cheque to a trust account of its own formation and thereafter disbursed the funds out of the account to fund its project without any practical hindrance by the government foundation in question (which appeared to have waived the condition referred to above). ...

The Queen, 2019 TCC 135-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt advance on another party’s behalf established a loan The taxpayer (“Black”) controlled both Hollinger Inc. ...

MNR, 57 DTC 1050, [1957] CTC 110 (Ex Ct)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt cheque generally payment when received In finding that cheques that a cash-basis farmer had on hand at the beginning of the year were income in the previous year when they had been received, rather than in the current year, Thurlow J stated (at p. 1054): In the absence of some special circumstance indicating a contrary conclusion such as, for example, post-dating or an arrangement that the cheque is not to be used for a specified time, a payment made by cheque, although conditional in some respects, is nevertheless presumably made when the cheque is delivered and, in the absence of such special circumstances, there is, in my opinion, np ground for treating such a payment other than as a payment of cash made at the time the cheque was received by the payee. ...

., 2016 SCC 56, [2016] 2 S.C.R. 720-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission rectification not available to correct planning errors With a goal of ensuring foreign exchange tax neutrality, Fairmont Hotels Inc. ... In finding that this rectification order should not have been given, Brown J stated (at paras 12, 19, 32 and 24): [R]ectification allows a court to achieve correspondence between the parties’ agreement and the substance of a legal instrument intended to record that agreement, when there is a discrepancy between the two. … The parties’ mistake in Juliar, however, was not in the recording of their intended agreement to transfer shares for a promissory note, but in selecting that mechanism instead of a shares-for-shares transfer. By granting the sought-after change of mechanism, the Court of Appeal in Juliar purported to “rectify” not merely the instrument recording the parties’ antecedent agreement, but that agreement itself where it failed to achieve the desired result or produced an unanticipated adverse consequence — that is, where it was the product of an error in judgment. … [T]he party seeking rectification must identify terms which were omitted or recorded incorrectly and which, correctly recorded, are sufficiently precise to constitute the terms of an enforceable agreement. ...