Search - 教育部《义务教育课程方案（2023年版）》

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. ...

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. ...

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. ...

The King, 2023 TCC 95-- summary under Subsection 89(1) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Tax Court of Canada Rules (General Procedure)- Section 89- Subsection 89(1) Crown's tendering of affidavit of documents at end of trial was contrary to Rule 89 After finding that a CRA affidavit to which were attached 90 pages of documents could not be admitted because (contrary to Rule 89) the affidavit was tabled only after the evidence had been put in at trial and without advance notice to the taxpayer, D’Arcy J went on to find that the documents could not be admitted under ETA s. 335(5) (similar to ITA s. 244(9)). ...

The King, 2023 TCC 15 (Informal Procedure)-- summary under Paragraph 8(1)(g) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(g) a train-operator employee could not deduct his costs of staying in Oshawa, as he reported to work at the Oshawa train station The taxpayer, who was a Bombardier commuter train operator, usually started and finished work at the Oshawa Go Train Station, which was 160 kilometres from his home in Picton. ...

The King, 2023 TCC 28-- summary under Judicial Comity Summary Under Tax Topics- General Concepts- Judicial Comity more detailed of 2 fellow TCC decisions followed, notwithstanding that it might be a nullity At issue was whether a widow receiving funds from the RRSP of her deceased spouse was a “spouse” for purposes of s. 160(1)(a), so that s. 160 could be applied regarding his tax debt. ...

The King, 2023 TCC 54 (Informal Procedure)-- summary under Paragraph (f) Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Builder- Paragraph (f) purchaser established that the vendor was a builder Ms. ...

The King, 2023 TCC 95-- summary under Subsection 244(9) Summary Under Tax Topics- Income Tax Act- Section 244- Subsection 244(9) s. 244(9) does not establish the admissibility of a CRA document After finding that a CRA affidavit to which were attached 90 pages of documents could not be admitted because (contrary to Rule 89) the affidavit was tabled only after the evidence had been put in at trial and without advance notice to the taxpayer, D’Arcy J went on to find that the documents could not be admitted under ETA s. 335(5) (similar to ITA s. 244(9)), stating (at paras. 46-47): The Respondent argued that subsection 335(5) allows a document to be presented without cross-examination and that it allows the Minister to file documents without calling a witness. ...