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Canada, 2023 FCA 91-- summary under Interpretation/Definition Provisions Summary Under Tax Topics- Statutory Interpretation- Interpretation/Definition Provisions deeming provision altered reality In connection with noting that BMO had treated an FX loss on shares not to be a loss from their disposition because the loss was deemed by s. 39(2) to be from the disposition of foreign currency, Webb JA noted that Novopharm had stated that a “deeming provision is a statutory fiction that replaces or modifies reality; it cannot be ignored” and then stated (at para. 40): The deeming provision in subsection 39(2) of the ITA in BMO altered reality by deeming the loss realized by the Bank of Montreal (of which there was only one loss in issue) to be a capital loss from the disposition of foreign currency. ...

Agence du revenu du Québec, 2023 QCCA 633-- summary under Provincial Law Summary Under Tax Topics- Statutory Interpretation- Provincial Law presumption of coherence in interpreting similar federal and provincial provisions In finding that it was appropriate to apply, in interpreting a Quebec Taxation Act provision, the interpretation that had been accorded in Vancouver Metal Arts to the similar federal provision on which the Quebec provision had been modelled, the Court stated (at paras. 46, 48, TaxInterpretations translation): [T]he legislature … clearly wished to favour a harmonization in this regard between the Quebec and federal tax regimes. ...

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. ...

Agence du revenu du Québec, 2023 QCCQ 945-- summary under Section 2 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule V- Part I- Section 2 a building was demolished before the agreement for the property’s transfer was made The taxpayers (a married couple) held a rental property (in dilapidated condition) through a holding company. ...

Agence du revenu du Québec, 2023 QCCQ 945-- summary under Section 133 Summary Under Tax Topics- Excise Tax Act- Section 133 supply of property was not made until transfer agreement executed A married couple held a rental property through a holding company. ...

Canada, 2023 SCC 16-- summary under Subsection 256(5.1) Summary Under Tax Topics- Income Tax Act- Section 256- Subsection 256(5.1) lender to distressed corporation may have de facto control In discussing the broader scope of the concept of de facto control under s. 256(5.1) as contrasted to that of de jure control under s. 111(5), Rowe J stated (at para. 93): Such a test would have captured a variety of situations far beyond Parliament’s concern for ensuring that one taxpayer would not benefit from another’s losses. ...

Bowker, 2023 FCA 133-- summary under Noscitur a Sociis Summary Under Tax Topics- Statutory Interpretation- Noscitur a Sociis noscitur a sociis principle applied to limit a provision to matters not addressed in a sister provision Pelletier JA first found that in light of the noscitur a sociis principle and the “the specific context of paragraph 162(7)(a) dealing with the failure to file information returns,” and in the context of posing the question ”why a penalty of very broad application (assuming the interpretation [incorrectly] proposed by the respondent) would be tucked away in a paragraph within a subsection dealing with a specific failure to file certain documents” (para. 48) so that “the general language of paragraph 162(7)(b) would be limited to instances of failure to file returns or to provide information not specifically enumerated in the balance of section 162” (para. 49). ...

ARQ, 2023 QCCQ 3835-- summary under Paragraph 67.1(2)(d) Summary Under Tax Topics- Income Tax Act- Section 67.1- Subsection 67.1(2)- Paragraph 67.1(2)(d) per-flight-hour allowances paid to crew flying to remote locations came within the s. 67.1(2)(d) exception for full deductibility The taxpayer, which carried on a business of providing charter flights to generally remote locations, e.g., in Nunavut or Gabon, paid its pilots, crew and mechanics allowances of $3 to $5 per hour of flight to cover costs of meals and cleaning their uniforms. ...

ARQ, 2023 QCCQ 3835-- summary under Paragraph 20(1)(e.2) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(e.2) taxpayer in substance was the policyholder of the assigned policy The taxpayer (Nolinor) was required pursuant to a covenant under its loan agreement with a Canadian bank to take out a policy on the life of the individual who was its CEO and (through a holding company) its wholly-owning shareholder (Mr. ...

., 2023 FCA 157-- summary under Subsection 160(5) Summary Under Tax Topics- Income Tax Act- Section 160- Subsection 160(5) s. 160(5) did not change the prior view that prior facts could be taken into account Noël C.J. rejected the taxpayers’ submission (at para. 62) that the introduction of s. 160(5) represented a change from the prior proper interpretation of s. 160(1) that “prior facts taking place when the parties were not at arm’s length should be ignored in determining whether they were in fact dealing at arm’s length at the time of the transfer” and found “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.” ...