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The Queen, 2016 TCC 137-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt funds in leveraged donation scheme essentially advanced by lender directly to charity A Quistclose trust (as described by C. ...

The Queen, 2018 TCC 189 (Informal Procedure)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt taxpayer had "physically" received govenment assistance funds with freedom to transfer Although all the conditions for the receipt of government assistance had not yet been (and never were) satisfied, Campbell J found that the taxpayer had “physically acquired” the funds in question through depositing a cheque to a trust account of its own formation and thereafter disbursed the funds out of the account to fund its project without any practical hindrance by the government foundation in question (which appeared to have waived the condition referred to above). ...

The Queen, 2019 TCC 135-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt advance on another party’s behalf established a loan The taxpayer (“Black”) controlled both Hollinger Inc. ...

The Queen, 2020 TCC 47, aff'd 2022 FCA 72-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development programming costs were not SR&ED The taxpayer (“National”), which provided consulting services to clients, claimed to have made SR&ED expenditures of $68,029 and generated investment tax credits of $23,810 in connection with developing a computer program that would automate aspects filing SR&ED claims with the CRA through a web-based, cross-platform and cross-browser framework to track claimable SR&ED projects. ...

MNR, 57 DTC 1050, [1957] CTC 110 (Ex Ct)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt cheque generally payment when received In finding that cheques that a cash-basis farmer had on hand at the beginning of the year were income in the previous year when they had been received, rather than in the current year, Thurlow J stated (at p. 1054): In the absence of some special circumstance indicating a contrary conclusion such as, for example, post-dating or an arrangement that the cheque is not to be used for a specified time, a payment made by cheque, although conditional in some respects, is nevertheless presumably made when the cheque is delivered and, in the absence of such special circumstances, there is, in my opinion, np ground for treating such a payment other than as a payment of cash made at the time the cheque was received by the payee. ...

The King, 2025 TCC 63-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development purported SR&ED was routine engineering conducted by trial and error In confirming the denial of the claim of the taxpayer that it had engaged in experimental development in building mobile direct-contact water heaters for use in fracking, Spiro, J. found that: there was an absence of any expert evidence demonstrating technological risks or uncertainties which could not have been removed by routine engineering or standard procedures, and the work could instead be characterized as routine engineering. the taxpayer could not identify hypotheses that were tested by its work, which could instead be characterized as having been conducted by trial and error; it had not been demonstrated that the work constituted a technological advance; and insufficient records were kept. ...

Arthur Young McClelland Moores & Co., [1989] S.TC 898, [1989] UKHL TC, [1989] BTC 587 (HL)-- summary under Paragraph 18(1)(h) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(h) The policy of a firm of accountants was to reimburse its partners for various costs of their moving their residence from one city to another at the request of the executive partnership committee. Lord Oliver stated: "... It is inescapable as it seems to me, that the expenditure, motivated no doubt by the fact of moving house, which in turn was motivated by the desire to put the partner concerned in a better position to further the interests of the firm, was an expenditure serving and necessarily and inherently intended to serve the personal interests of the partner in establishing his private residence for himself and his family and it cannot be said to be exclusively for the purposes of the partnership practice. ...

Canada, 2015 ONCA 441, aff'g 2014 ONSC 7302, leave granted, SCC docket 36606-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission continuing non-specific intention to maintain a tax neutral structure In order to facilitate the acquisition in 2002 of a hotel in Washington by a REIT ("Legacy") of which it was the manager, Fairmont Hotels Inc. ... " In dismissing the crown's appeal, Simmons JA stated (at paras. 10, 12): Juliar … does not require that the party seeking rectification must have determined the precise mechanics or means by which the party's settled intention to achieve a specific tax outcome would be realized. ...

Richter & Associates Inc v. The Queen, 2005 TCC 92-- summary under Subsection 141.01(2) Summary Under Tax Topics- Excise Tax Act- Section 141.01- Subsection 141.01(2) allocation between costs incurred by trustee in bankruptcy for bankrupt financial institution to provide litigation services to creditors, and costs incurred in connection with its action qua trustee The trustee in bankruptcy ("Richter") for Castor Holdings Ltd. ... Therefore, the costs of the litigation support services that the Estate enjoyed in prosecuting its own claim against C&L would not qualify for ITCs. … However, the portion of the services and properties in question that was acquired for the purpose of prosecuting the claims of the Participating Creditors would be considered to have been acquired in the course of commercial activities. … The allocation by the Estate of the use of its inputs between its taxable supplies and its other activities (exempt supplies) appears to me to be a fair and reasonable one and it complies with subsection 141.01(5).... ...

Canada (Attorney General), 2018 ONCA 562-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission a transaction resulting from a tax mistake should not be remedied under the Court’s general equitable jurisdiction A Canada Life subsidiary (CLICC) clearly intended to realize an accrued loss on its LP interest in a subsidiary partnership by winding it up. ... CLICC … does not ask the court to rescind the entire Transaction, and to restore it and its affiliates to their original rights, because to do so would not achieve its objective of triggering a loss to set off against its foreign exchange gains. ...