Search - 2025年四川高考重本线

ARQ, 2025 QCCQ 1330-- summary under Subsection 152(1) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(1) a CBCA corporation can be assessed within 2 years of its dissolution – or thereafter, if revived by the ARQ or CRA The ARQ assessed the taxpayer within two years of the taxpayer’s dissolution pursuant to s. 210(3) of the CBCA. ...

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. ...

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. ...

The King, 2023 TCC 45, aff'd 2025 FCA 27-- summary under Supply Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Supply Bell Canada received single supplies of electricity from its Ontario electricity suppliers 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 (Attorney General), 2025 ONCA 65-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission capital dividends were agreed to be paid in amounts that overlooked a CDA deficit: no rectification A plan was implemented for successive capital dividends to be paid up a chain of corporations so that the individual who was the ultimate shareholder could have a tax-free receipt of $1.4 million. ...