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The Queen, 2016 DTC 1010 [at 2562], 2015 TCC 334-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission consequential reassessment permitted under s. 152(5) Paris J found that, although a rectification order replaced a series of sales of a fishing licence and equipment with a different series of sales, both series dealt with the same "amounts" for the purpose of s. 152(5). ...

Graymar Equipment (2008) Inc v Canada (Attorney General), 2014 DTC 5051 [at at 6802], 2014 ABQB 154-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission no judicial notice that tax avoidance is the intention of a commercial transaction The applicants were a limited partnership ("FRPDI") and the partnership's wholly owned corporation ("Graymar"). ... And at para. 72: [T]o skate over the requirement, as Juliar does, of showing the intention underlying the original transaction – would effectively render CRA (and, by extension, Canadian taxpayers) the insurer of tax advice providers. ...

Richter & Associates Inc v. The Queen, 2005 TCC 92-- summary under Business Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Business litigation support services provided by trustee for bankrupt financial institution were an "undertaking" 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. ... After noting (at para. 21) that "the word ‘undertaking' has been defined in … Drumheller v. ... Ct.), as embracing ‘... trades, manufactures, professions, or callings, and any other conceivable kinds of enterprise as well," Archambault J stated (at para. 32): [T]he litigation support services to the Participating Creditors constitute, if not a profession as defined in the Maxse case [[1919] 1 K.B. 647], at least an undertaking as this term is used in the definition of a "business". ...

Richter & Associates Inc v. The Queen, 2005 TCC 92-- summary under Business Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Business litigation support services provided by trustee for bankrupt financial institution were an "undertaking" 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. ... After noting (at para. 21) that "the word ‘undertaking' has been defined in … Drumheller v. ... Ct.), as embracing ‘... trades, manufactures, professions, or callings, and any other conceivable kinds of enterprise as well," Archambault J stated (at para. 32): [T]he litigation support services to the Participating Creditors constitute, if not a profession as defined in the Maxse case [[1919] 1 K.B. 647], at least an undertaking as this term is used in the definition of a "business". ...

The Queen, 2015 DTC 5084 [at at 6035], 2015 BCSC 1256-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission true agreement was to access s. 113(1)(a) deduction rather than avoid capital gains tax The taxpayer (Mr. ... Zhang incorporated a B.C. company ("Beamtech") and secured approval from a Chinese authority for the transfer of his shares of LABest to Beamtech for cash consideration of U.S.$150,000 – which was effected without further specific advice from Bob. ...

Commissioner of Taxation, [2015] FCAFC 154, aff'd [2016] HCA 42-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt payments under phantom units not received when they vested In 1994, a non-resident executive was granted units which entitled him, on retirement, to receive payments calculated by reference to the consolidated profits of Glencore International AG, a Swiss corporation ("GI"). ... There was therefore no derivation of income in the 2007 income year when the first two instalments, though due, were merely withheld from payment to the appellant. … The applicant derived the first two instalments as income when, in January 2008, they were paid, with his agreement, to the FTA by GI on his behalf. ...

Baytex Energy Ltd v Canada (Attorney General), 2015 DTC 5057 [at 5807], 2015 ABQB 278 (CanLII)-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission rectification allowed retroactive to 1 January 2007 despite inconsistency with 2008 amendments The applicant (“BEL”) owned and operated oil and gas properties. ... CRA determined that the trust had additional income of $528 million for the 2007 – 2010 period. ...

Canada (Attorney General), 2017 BCSC 209-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission no rectification of considered decision not to distribute trust income The petitioner was a personal trust, with another trust (“Alta Trust”) as its sole income and capital beneficiary. ... In finding that the rectification doctrine did not assist the petitioner, Weatherill J stated (at paras 29 and 30): Fairmont Hotel …made clear that rectification is limited to cases where a written instrument has incorrectly recorded the parties’ antecedent agreement. … There is no written agreement or other document, including the petitioner’s 2012 T3 tax return, which incorrectly records the petitioner’s intentions at the time that the document was prepared. ...

Crean v Canada (Attorney General), 2019 BCSC 146-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission a sale agreement rectified to turn it into a 2-step sale that no longer generated a s. 84.1 dividend Two of the petitioners were two brothers (Thomas and Michael) who each owned 50 of the 100 issued and outstanding common shares of a holding company (Crean Holdings). ... I disagree. … Thomas Crean and Michael Crean had a prior definite and ascertainable agreement. ...

Vega International Car Transport and Logistic — Trading GmbH v. Dyrektor Izby Skarbowej w Warszawie, ECLI:EU:C:2019:412 (European Court of Justice, 8th Chamber)-- summary under Paragraph (g) Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Financial Service- Paragraph (g) a parent’s funding of fuel costs of subsidiaries was a provision of credit rather than a purchase and on-sale of the fuel The business of the subsidiaries of Vega International included the transport of commercial vehicles from the manufacturer to customer. ... Accordingly, Vega Poland decides on, in particular, the fuel purchasing arrangements in so far as it may choose, from among the service stations of the suppliers indicated by Vega International, which service station to refuel at and may freely decide on the quality, quantity and type of fuel, as well as when to purchase and how to use it …. [T]he expression ‘the granting and the negotiation of credit’ used in [the VAT] provision... must be interpreted broadly, so that its scope cannot be limited only to loans and credit granted by banking and financial institutions …. ...