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Vavilov, 2019 SCC 65, [2019] 4 S.C.R. 653-- summary under Consistency Summary Under Tax Topics- Statutory Interpretation- Consistency presumption of consistent expression In connection with finding that an appellate standard of review (e.g., of correctness where there is a question of law) should be applied to judicial review of an administrative decision from which there is a statutory right of appeal, the Court stated (at para. 44): [T]here is no convincing reason to presume that legislatures mean something entirely different when they use the word “appeal” in an administrative law statute than they do in, for example, a criminal or commercial law context. ...

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. ...

They described the conduct of the assistant director in connection with their complaints as harassing, and claimed that the award constituted damages for personal injury and violation of their rights under their collective agreement, and should be treated as a personal injury award that was non-taxable under s. 81(1)(g.1). ...

Canada (National Revenue), 2021 FCA 101-- summary under Stare Decisis Summary Under Tax Topics- General Concepts- Stare Decisis stare decisis does not apply horizontally In connection with finding that there is no reversible error of a Federal Court judge in not following a prior decision of a colleague, Pelletier JA stated (at paras. 30-31): … Judicial comity is a doctrine which seeks to promote uniformity and predictability in the law. ...

The Queen, 2022 TCC 29-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence taxpayer could call and cross-examine the CRA technical expert In connection with a CRA challenge to its SR&ED claims for various projects for the testing of airborne contaminants, the taxpayer called not only its founder (Mr. ...

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 QCCQ 10441-- summary under Paragraph (a) Summary Under Tax Topics- Income Tax Act- Section 125.1- Subsection 125.1(3)- Manufacturing or Processing- Paragraph (a) greenhouse cucumber operation was farming The Quebec manufacturing and processing credits claimed by Serres Toundra in connection with equipment acquired for use by it in its greenhouse cucumber-growing operation turned on whether such equipment was Class 29 property. ...

Canada, 2024 SCC 23-- summary under Subparagraph 171(1)(b)(iii) Summary Under Tax Topics- Income Tax Act- Section 171- Subsection 171(1)- Paragraph 171(1)(b)- Subparagraph 171(1)(b)(iii) Tax Court lacks jurisdiction to vary or quash an s. 247(10) opinion of the Minister In connection with finding that the Tax Court did not have the jurisdiction to review decisions of the Minister under s. 247(10), Kasirer J indicated (at para. 105) that the remedies granted to the Tax Court under s. 171(1) did not extend to the power to vary or quash an s. 247(10) opinion of the Minister, so that “[i]f the Tax Court issues an order for reconsideration and reassessment, the Minister will simply be required to issue a reassessment that correctly reflects the very decision that the taxpayer sought to challenge since that decision would not have been quashed” and “an order for reconsideration and reassessment cannot compel the Minister to reconsider her discretionary decision under s. 247(10) because such a decision is not an assessment nor part of one”. ...

Canada, 2001 FCA 159-- summary under Agency Summary Under Tax Topics- General Concepts- Agency taxable resupply (made as principal) of otherwise exempt insurance The appellant orally contracted for the services of owner-operators of trucks in connection with its freight transportation business, and provided them with the option of acquiring insurance, motor vehicle and motor carrier licences, as well as oil and fuel at discounted rates. ...

., the doing of something in connection with the establishment of a commercial activity) (para. 46), so that there was a deemed acquisition by the Appellant of the property. ...