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Canada (National Revenue), 2023 FCA 43-- summary under Solicitor-Client Privilege Summary Under Tax Topics- General Concepts- Solicitor-Client Privilege providing a full spreadsheet would not breach privilege The Federal Court had granted a CRA application pursuant to s. 231.7 seeking an order requiring BMO Nesbit Burns (“NBI”) to provide an unredacted version of a spreadsheet in connection with CRA’s audit of suspected dividend rental arrangement transactions of NBI. ...

Canada (National Revenue), 2023 FCA 43-- summary under Section 231.7 Summary Under Tax Topics- Income Tax Act- Section 231.7 an intervening reassessment did not justify a failure to produce requested information The Federal Court had granted a CRA application pursuant to s. 231.7 seeking an order requiring BMO Nesbit Burns (“NBI”) to provide an unredacted version of a spreadsheet in connection with CRA’s audit of suspected dividend rental arrangement transactions of NBI. ...

Canada, 2024 FCA 192, leave granted 22 May 2025 (41643)-- summary under French and English Version Summary Under Tax Topics- Statutory Interpretation- French and English Version “as a consequence of” interpreted in light of the shared meaning of the French and English versions In finding that the phrase “as a consequence of” in s. 161(7)(b)(iv) required a causal connection, Woods JA stated (at paras. 32-34): [B]oth the English and French versions of the proviso imply a causal element. ...

Canada, 2010 DTC 5172 [at at 7304], 2010 FCA 280-- summary under Subsection 104(1) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(1) settler did not intend to lose control of "contributed" property A purported Barbados trust that was used in connection with a tax plan to avoid Canadian capital gains tax on the disposition of shares of a corporation was found not to exist at the time of a purported sale of shares by the purported trust given that the settler never intended to lose control of the shares to the Barbados trustee or of the money resulting from their sale, he did not sign the trust deed until after the sale of the shares to the third party, and the shares were not validly transferred to the trust (and, in fact, at the relevant time, they could not be so transferred because they were subject to the security interest of a third party). ...

The Queen, 83 DTC 5288, [1983] CTC 289 (FCA)-- summary under Similar Statutes/ in pari materia Summary Under Tax Topics- Statutory Interpretation- Similar Statutes/ in pari materia wide assortment of statutes not in pari materia In connection with finding that a statement in the Excise Tax Act that taxes payable thereunder were recoverable "at any time" meant that no statute of limitations barred any claim for taxes in the current proceedings, Clement DJ stated (at p. 5293, DTC): Both counsel referred to a wide assortment of statutes that employ the phrase "at any time" in a variety of contexts. ...

Canada, 98 DTC 6630, [1999] 1 CTC 1 (FCA)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 notional separate enterprise would not have rented the equipment The taxpayer, which was resident in the United States, entered into a contract to provide two "snubbing" units to Mobil Oil Canada Ltd. for use in connection with an underground blowout in an exploratory gas well off the coast of Nova Scotia, at a rate of U.S. $15,000 per day. ...

., 86 DTC 6097, [1986] 1 CTC 284 (FCA)-- summary under Regulation 805 Summary Under Tax Topics- Income Tax Regulations- Regulation 805 dividends, being themselves income from property, were not exempted notwithstanding their commercial connection to the recipinent's business Dividends that the taxpayer paid to a US shareholder (“Penn Central”) were, as an historical matter, in lieu of amounts that Penn Central otherwise might have derived from the leasing of a railway line used in its business. ...

Mainville J.A. stated (at paras. 5-6): Whereas business goodwill was formerly considered to pertain to good name, reputation and connection principally with respect to customer relations, the concept has now taken on a broader meaning influenced by economic, accounting and valuation theories. ...

Canada, 2013 FCA 176-- summary under Paragraph 18(1)(e) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(e) term deposits paid to secure potential anti-dumping duty The taxpayer ("Perron") made cash term deposits in connection with its potential liability for countervailing and anti-dumping duties imposed by American trade authorities on Canadian softwood lumber exports, to the Royal Bank and pledged them in favour of the bank as security for irrevocable letters of credit issued by the bank to Perron's insurance company, which in turn issued a bond guaranteeing Perron's potential liability to the U.S. government. ...

Webb JA found that Look was entitled to input tax credits for the HST on its related legal fees as the litigation servicers were acquired “in connection with the…termination of a commercial activity” as per ETA s. 141.1(3)(a). ...