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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 …. ...

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). ...

Collins Family Trust, 2022 SCC 26-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission courts cannot exercise their equitable jurisdiction to reverse or alter a completed transaction to avoid unintended tax consequences Two operating companies each implemented a plan, suggested by a tax advisor, to protect their assets from creditors. ... Before allowing the appeal and dismissing the trusts’ petition, and in finding that the principle in Fairmont Hotels and Jean Coutu, that a “court may not modify an instrument merely because a party discovered that its operation generates an adverse and unplanned tax liability” (para. 16(d)) was not limited to situations of requested rectification and applied as well to the equitable remedy of rescission, Brown J stated (at para. 22): I agree with the conclusion in Canada Life that Fairmont Hotels and Jean Coutu bar a taxpayer from resorting to equity in order to undo or alter or in any way modify a concluded transaction or its documentation to avoid a tax liability arising from the ordinary operation of a tax statute. … While a court may exercise its equitable jurisdiction to grant relief against mistakes in appropriate cases, it simply cannot do so to achieve the objective of avoiding an unintended tax liability. ...

MNR, 88 DTC 1363, [1988] 1 CTC 2524 (TCC)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development The taxpayer's appeal failed with respect to the deduction of expenses it incurred in manufacturing a machine in accordance with the engineering design and detailed drawings of a customer not only because the taxpayer had no right to the results of its research and investigation but also because the evidence fell "far short of establishing the existence of any systematic investigation or search carried out in a field of technology by means of experiment or analysis" (p. 1371). ...

Canada, 2006 DTC 6155, 2006 FCA 81-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development The Tax Court judge had committed no reviewable error in finding that in the last two taxation years under review, there was no longer any remaining scientific or technological uncertainty being addressed by the taxpayer in developing a commercial silver hake operation, so that related expenditures for those years did not qualify as SR&ED. ...

The Queen, 2005 DTC 585, 2005 TCC 216 (Informal Procedure)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt payments in kind Bell J. rejected the Crown's submission that the taxpayer can only make a deduction under s. 8(1)(i) for amounts paid in cash or by cheque with proof of payment, and found that the taxpayer was entitled to a deduction under s. 8(1)(I)(ii) for snowmobiles, motorcycles and gasoline that he had purchased for his sons as payment for their services in performing mailings to 2,500 people on five different occasions in the year. ...

MNR, 70 DTC 6333, [1970] CTC 510 (Ex Ct), briefly aff'd 71 DTC 5217 (SCC)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt interest coupons required to be presented An individual following the cash method for the recognition of interest income received interest represented by interest coupons on the due dates. ...