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In reversing the Tax Court’s finding that s. 26 of the I nterpretation Act had not extended the time for the receipt by CRA of the waiver to that Monday, Biringer JA stated (at paras. 42 – 44, 47): There is nothing in the text to suggest a limitation on the type of thing (acte ou formalité) to which the provision applies or that there be the loss of a right. … Section 26 is a remedial provision. It provides relief when the time limit for doing a thing expires on a holiday, allowing the thing to be done on the next day that is not a holiday. … I am satisfied that the filing of a waiver is the “doing of a thing” for the purposes of section 26 …. … I do not view the time limited for filing a waiver as conceptually different for this purpose from the deadlines for filing a notice of objection or notice of appeal …. The Tax Court has applied section 26 … to extend the time for filing both …. ...

In reversing the Tax Court’s finding that s. 26 of the I nterpretation Act had not extended the time for the receipt by CRA of the waiver to that Monday, Biringer JA stated (at paras. 42 – 44, 47): There is nothing in the text to suggest a limitation on the type of thing (acte ou formalité) to which the provision applies or that there be the loss of a right. … Section 26 is a remedial provision. It provides relief when the time limit for doing a thing expires on a holiday, allowing the thing to be done on the next day that is not a holiday. … I am satisfied that the filing of a waiver is the “doing of a thing” for the purposes of section 26 …. … I do not view the time limited for filing a waiver as conceptually different for this purpose from the deadlines for filing a notice of objection or notice of appeal …. The Tax Court has applied section 26 … to extend the time for filing both …. ...

Canada, 2025 FCA 77-- summary under Subsection 111(5) Summary Under Tax Topics- Income Tax Act- Section 111- Subsection 111(5) Deans Knight applied to the acquisition of a public lossco by a SIFT trust In September 2007, a company (“Nexia”), which traded in loss companies, acquired all of non-voting common shares of an insolvent public corporation (“Biomerge”) (representing 80% of its equity) and 45% of its voting common shares. ... (para. 4) It was also immaterial that s. 256(7)(c)(i) (dealing specifically with a transaction of this type) was added only subsequently (“ Deans Knight … did not look at other provisions enacted after s. 111(5) in order to determine the object, spirit, and purpose of s. 111(5).” ...

Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs, [2025] UKSC 2-- summary under Separate Existence Summary Under Tax Topics- General Concepts- Separate Existence tax code rests on separate existence of each corporation In connection with finding that a right to work an oil field of a UK subsidiary of a Canadian corporation was not a right of the Canadian corporation to work the field, Lady Rose stated (at para. 88): The idea that an "artificial creation of the legislature", namely a company, has a separate legal personality from its shareholders has been protected and reaffirmed from Salomon v A Salomon & Co Ltd [1897] AC 22 onwards. ...

Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs, [2025] UKSC 2-- summary under Article 6 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 6 an oil and gas royalty was too remote from a land interest in the oil field to be immovable property under the Canada-U.K. ... Sulpetro has the latter but not the former. … The idea that … a company, has a separate legal personality from its shareholders has been protected and reaffirmed from Salomon v A Salomon & Co Ltd [1897] AC 22 onwards. ...

., 2025 FCA 37-- summary under Rule 109 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Federal Courts Rules- Rule 109 proposed intervention would impermissibly introduce a new issue The moving party (“QPG”) sought an order pursuant to Rule 109 of the Federal Courts Rules permitting it to intervene in this appeal by the Crown of the DAC decision, which found that there was no GAAR abuse in the taxpayer (DAC) avoiding the s. 123.3 refundable tax and accessing the s. 123.4 general rate reduction through continuing to the British Virgin Islands, thereby ceasing to be a Canadian-controlled private corporation (CCPC). ... Here, the parties had not put in issue the Minister’s designation of DAC as a CCPC in its notice of reassessment (presumably a designation pursuant to s. 89(1) – public corporation – (c)(ii)), whereas QPG wished to intervene on the issue of whether such a designation overrode the legislative criteria imposed by the Act for determining CCPC status. ... Before dismissing the motion to intervene, Stratas JA stated (at paras. 25-27): The issue raised by QPQ … seeks to reinvent the theory of the case. ...

The King, 2025 TCC 44-- summary under Subsection 175(1) Summary Under Tax Topics- Excise Tax Act- Section 175- Subsection 175(1)- Paragraph 175(1)(b) hospital employers could not apply s. 175(1) to the reimbursed health care expenses of their employees The appellants, which were Nova Scotia health authorities operating hospitals, through the administrator of a health care plan, reimbursed their employees for their costs including HST of acupuncture, massage therapy, naturopathy, or homeopathy services. ... After indicating (at para. 27) that the only “notable difference” between this case and Westcoast Energy was that in Westcoast Energy the “appellant sought to use the deeming effect of subsection 175(1) as a basis for claiming input tax credits rather than the public service body rebate,” Wong J went on to find that here s. 175(1) did not apply, stating (at paras. 30 – 31): Here, the Services are of a particularly personal and individual nature, designed to be consumed by the person purchasing the supply. … [I]t is difficult to reasonably conclude that the Services were used by the appellants’ employees in the course of their employment activities, as I would expect them to access these types of services on their personal time. … [T]he connection between the use of the Services and the employee’s employment activities is even more tenuous when the employee’s family member receives the supply. ...

Canada (Attorney General), 2025 FCA 9-- summary under Subparagraph 141.02(19)(b)(ii) Summary Under Tax Topics- Excise Tax Act- Section 141.02- Subsection 141.02(19)- Paragraph 141.02(19)(b)- Subparagraph 141.02(19)(b)(ii) it was reasonable to not extend under s. 141.02(19)(b)(ii) where the taxpayer failed to show due diligence The Bank, which had decided to outsource all its Canadian tax department to EY, was told by the last departing tax employee that its relevant tax credit amounts had not been at a level sufficient to be a qualifying institution. ... She stated (at para. 11) that “this Court has already determined that it is reasonable for the Minister to have regard to the diligence of a taxpayer in circumstances such as this: Denso Manufacturing … 2021 FCA 236 ” and that “even if … the Minister applied the wrong test in denying its applications for late filing, [the Bank] was still required to provide a reasonable explanation for its delay under the Hennelly test, which it failed to do.” ...

The King, 2023 TCC 45, aff'd 2025 FCA 27-- summary under Specified Provincial Input Tax Credit Summary Under Tax Topics- Excise Tax Act- Section 236.01- Subsection 236.01(1)- Specified Provincial Input Tax Credit Bell Canada received single supplies of electricity from its Ontario electricity suppliers so that their full charges were subject to provincial ITC recapture The appellant (Bell Canada) was required as a result of ETA s. 236.01 and Part 6 of the New Harmonized Value-added Tax System Regulations, No. 2 (the “Recapture Regulations”) to recapture 100% of the input tax credits that it claimed in respect of the 8% tax that it paid under s. 165(2) on the consideration for the supplies to it in Ontario of electricity. ... As … noted in City of Calgary, such supplies are parts or components of the single overall supply of electricity. … To paraphrase [O.A. ... Regarding a submission that Bell Canada (at para. 131) that it “could have purchased the electricity from a retailer and the transmission and distribution services from a Local Distributor,” he stated (at para. 132) that the “Court must make its decision based upon the supplies actually made ….” ...