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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. ...

Canada, 2023 FCA 91-- summary under Double Taxation/Deduction (Presumption Against) Summary Under Tax Topics- Statutory Interpretation- Double Taxation/Deduction (Presumption Against) no intention to create 2 capital losses out of 1 Regarding s. 39(2) deeming an FX capital loss to be from the disposition of foreign currency, Webb JA stated (at para. 34): It could not have been intended that a taxpayer would have been entitled to two deductions for an allowable capital loss on the disposition of a particular property – one related to the disposition of the property actually disposed of and the other related to the deemed capital loss from the disposition of foreign currency. ...

Canada, 2023 SCC 16-- summary under Subsection 248(10) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(10) series includes transactions undertaken before or after the series in relation to the series In the course of a general discussion, Rowe J stated (at para. 55): A series of transactions also includes “related transactions or events... in contemplation of the series” (s. 248(10)), which refers to transactions or events before or after the series which were undertaken “‘in relation to’ or ‘because of’ the series” (Copthorne, at para. 46, citing Trustco, at para. 26). ...

Bowker, 2023 FCA 133-- summary under Judicial Comity Summary Under Tax Topics- General Concepts- Judicial Comity judicial comity would require the Court to justify its departure from the finding of another judge of the same court on the same question In finding that the Tax Court had made an error of law in noting a different interpretive approach in another Tax Court case without explaining its different approach, Pelletier JA stated (at para. 37): [T]he doctrine of judicial comity would require the Court to justify its departure from the finding of another judge of the Tax Court on the same question ...

Canada, 2023 FCA 146-- summary under Stare Decisis Summary Under Tax Topics- General Concepts- Stare Decisis stare decisis applies horizontally In connection with following the court’s earlier decision in Cheema, LeBlanc JA stated (at paras. 10-11): [T]he principle of horizontal stare decisis... dictates that decisions of a panel of an appellate court bind future panels of that court …. ...

., 2023 FCA 157-- summary under Subsection 45(2) Summary Under Tax Topics- Statutory Interpretation- Interpretation Act- Subsection 45(2) subsequent amendment confirmed the prior state of the law In rejecting the taxpayers’ submission that the introduction of s. 160(5) confirmed its narrow reading of s. 160(1), Noël C.J. stated (at para. 62) that “[n]ew enactments cannot be presumed to alter the state of the law or involve a declaration as to the previous state of the law” and “that the amendment, as it relates to the precise issue with which we are concerned, can only be read as a measure that confirms the prior state of the law.” ...

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)). ...