Search - 教育部《义务教育课程方案（2023年版）》

Bowker, 2023 FCA 133-- summary under Subsection 152(1) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(1) Galway principle required that a case not be settled on a basis fundamentally at odds with the Minister’s view of the facts and law The taxpayer had a s. 163(2) penalty vacated in the Tax Court on the basis that her involvement in the false amended return filed by her was completely passive. ... Bowker, 2023 FCA 133 under s. 162(7)(b), s. 220(3.1), Statutory interpretation- noscitur a sociis, General concepts – judicial comity and Rule 147(3)(d). ...

The King, 2023 TCC 28-- summary under Person Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Person widow was a "spouse" of her deceased husband Russell J followed Kuchta in finding that, in the context of s. 160(1)(a), a widow was the spouse of her deceased husband. ...

Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 695, aff'd [2025] UKSC 2-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions French version relevant to interpretation Falk LJ was assisted in arriving at a restrictive interpretation of Art. 6 of the Canada-U.K. ...

The Queen, 2022 TCC 91 (Informal Procedure), aff'd 2023 FCA 235-- summary under Subsection 223(1) Summary Under Tax Topics- Excise Tax Act- Section 223- Subsection 223(1) statement that purchase price included HST “if” subject to HST was not an HST-inclusive clause Smith J further found that the appellant’s purchase of a new home did not satisfy the s. 254(2)(d) test that the purchase price included HST, noting that the purchase agreement merely provided that the purchase price included HST “if” the sale was subject to HST. ...

The King, 2023 TCC 54 (Informal Procedure)-- summary under Subsection 223(1) Summary Under Tax Topics- Excise Tax Act- Section 223- Subsection 223(1) price stated to include any HST included HST since the sale was taxable Sommerfeldt J found that a sale of a new home occurred as an adventure in the nature of trade, and was not the sale of a home that had previously been occupied as a residence, so that the HST-inclusive price included tax. ...

Canada, 2023 FCA 195-- summary under Subsection 171(1) Summary Under Tax Topics- Income Tax Act- Section 171- Subsection 171(1) TCC can make a finding of mixed fact and law different from that argued by either party Webb JA found that the Tax Court could make a mixed finding of fact and law (as to the nature of a supply made having regard to the ETA definition of a financial service) that was on a basis different than argued by either party. ...

The King, 2023 TCC 173 (Informal Procedure)-- summary under Subsection 128(1) Summary Under Tax Topics- Excise Tax Act- Section 128- Subsection 128(1) controlling shareholder of a corporate closely-related group must itself be a corporation Jorré J found that three corporations were ineligible to make the s. 156(2) nil consideration election because they were not “closely related,” i.e., their mutual shareholder was an individual rather than a corporation. ...

The Queen, 2021 TCC 71, aff'd 2023 FCA 91-- summary under Prior Cases Summary Under Tax Topics- Statutory Interpretation- Prior Cases presumption that Parliament enacts with a knowledge of the jurisprudence After noting jurisprudence on the meaning of the sustaining of a loss and before discussing the use of this concept in s. 39(2), Owen J stated (at para. 48): Parliament is presumed to have been aware of the law when it enacted subsection 39(2) and it is therefore reasonable to infer that, in using in subsection 39(2) terminology very similar to that that had been accorded a meaning in the jurisprudence, Parliament intended to adopt the approach to the determination of a taxpayer’s gain or loss taken in that jurisprudence. ...

Canada (Attorney General), 2023 FC 356-- summary under Rule 303 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Federal Courts Rules- Rule 303 respondent changed from CRA to AGC Before ordering that the respondent be changed from the CRA to the Attorney General of Canada (AGC), Southcott J stated (at paras. 24-25): As the Respondent submits, Rules 303(1) and (2) of the Federal Courts Rules … provide that, where an application does not directly affect another person other than a tribunal in respect of which the application is brought, the application shall name the AGC as a respondent. ...

Davis Dentistry Professional Corporation, 2023 FCA 76-- summary under Drafting Style Summary Under Tax Topics- Statutory Interpretation- Drafting Style imprecise drafting is not typical of taxing statutes In the course of finding that the single-supply doctrine should not be applied to treat the supply of an orthodontic appliance and a related supply of orthodontic services to a patient as a single supply of exempt healthcare services (the orthodontic services), Woods JA stated (at para. 42): It is highly unlikely that Parliament would explicitly provide that any supply of an orthodontic appliance is zero-rated if the intention is that the supply is restricted to the wholesale level. ...