Search - 2025年四川高考重本线

Canada, 2025 FCA 6-- summary under Subsection 171(1) Summary Under Tax Topics- Income Tax Act- Section 171- Subsection 171(1) judgments should not be provided to the parties in draft for non-substantive comments The Tax Court judge sent a draft judgment (to disallow the taxpayers’ appeal) to the parties and asked for their comments on any “typographical, grammatical, punctuation, or [any] similar error[s] or any omissions” and any “comments in respect of the written presentation of…[the] decision”, but not so as to revisit the substance of the decision. ...

Canada, 2025 FCA 20-- summary under Subsection 245(4) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(4) Deans Knight applied to corporate restart plan Under a “restart” plan, the appellant changed its name, spun out its existing mining assets so that it was a shell with only tax losses, and B.C. real estate companies of two individuals (Grippo and Heung) transferred various real estate assets, including jointly owned properties, to the appellant for consideration that included shares of the appellant. ...

Canada, 2024 FCA 192, leave granted 22 May 2025 (41643)-- summary under Paragraph 111(1)(a) Summary Under Tax Topics- Income Tax Act- Section 111- Subsection 111(1)- Paragraph 111(1)(a) Minister has the discretion to reject a loss carryback request In rejecting the taxpayer’s submission (in the context of the Minister having carried back, at the taxpayer’s request, a non-capital loss to offset increased income in an earlier year pursuant to an audit adjustment, “that where the Minister proposes to reassess for her own reasons (i.e., an audit adjustment) … the Minister has no ability to refuse the carryback request in these circumstances because a taxpayer has a statutory right to claim a loss carryback by virtue of paragraph 111(1)(a)” (para. 41), Woods JA stated (at para. 42): The Minister has the right to reject a taxpayer’s request for a loss carryback. ...

Canada, 2024 FCA 192, leave granted 22 May 2025 (41643)-- summary under Certainty Summary Under Tax Topics- Statutory Interpretation- Certainty Parliament seeks certainty, predictability and fairness In rejecting a submission of the taxpayer that s. 161(7)(b)(iv) was inapplicable to the computation of interest in the situation where its request to carryback a loss to an earlier year was in response to a proposed audit adjustment for the earlier year rather than the situation of a carryback request not being prompted by an unforeseeable adjustment, Woods JA found that, given that “Parliament seeks certainty, predictability and fairness in tax legislation … [i]f Parliament did not intend to impose interest when a loss carryback is claimed as a result of an audit adjustment, it is likely that Parliament would have provided for this with explicit language” (para. 39). ...

Canada, 2025 FCA 14-- summary under Common-Law Partner Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Common-Law Partner common-law partner definition informed meaning of “spouse” After the death of her husband, the taxpayer received the proceeds of his RRSP as the designated beneficiary thereof, and transferred those proceeds to her locked-in retirement account. ...

Canada, 2025 FCA 20-- summary under Subsection 248(10) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(10) series of transactions included the subsequent loss utilization which motivated corporate restart transactions Under a “restart” plan, the appellant changed its name, spun out its existing mining assets so that it was a shell with only tax losses, and B.C. real estate companies of two individuals (Grippo and Heung) transferred various real estate assets, including jointly owned properties, to the appellant for consideration that included shares of the appellant. ...

Canada, 2025 FCA 25-- summary under Subsection 180(3) Summary Under Tax Topics- Income Tax Act- Section 180- Subsection 180(3) a breach of procedural fairness by the Tax Court did not require allowing the taxpayer’s appeal The taxpayer, who was cognitively disabled from a brain injury and had limited ability to represent himself, used an agent to dispute assessments that treated (consistently with judgments on GST appeals by him for much of the same period) amounts as having been received by him qua employee, so that they were employment income for ITA purposes. ...

Canada (the King), 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 Ontario electricity suppliers made single supplies of electricity notwithstanding separate regulatory and delivery charges, so that there were full RITCs Bell Canada was required as a result of ETA s. 236.01 and the related regulation to recapture 100% of the input tax credits that it claimed in respect of the 8% Ontario HST that it paid on the consideration for the supplies to it in Ontario of electricity. ...

Canada (the King), 2025 FCA 53-- summary under Residential Complex Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Residential Complex conversion of the use of a condo from long-term rental to an Airbnb property caused its subsequent sale to be taxable The Appellant used a condo unit for the first nine years after purchase for long-term residential rentals and then listed it on Airbnb and rented it out for succession of short-term rentals (under 60 days and sometimes for only one night) before its sale. ...

Csak, 2025 FCA 60-- summary under Section 26 Summary Under Tax Topics- Statutory Interpretation- Interpretation Act- Section 26 s. 26 extended the time for filing a waiver to the Monday following the expiry of the normal reassessment period on the Sunday The taxpayer challenged assessments of her under s. 160(2) respecting unpaid tax of her late husband for his 1988 and 1989 taxation year by arguing that the assessments of him for those years were statute-barred given that CRA had not received a waiver on a timely basis which, in the case of his 1989 taxation year, turned on the proposition that the receipt by CRA of a waiver on a Monday was one day following the expiry of the normal reassessment period on the Sunday). ...