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In rejecting Roofmart’s reliance on the statement in Hydro-Québec that "[w]hen the group is generic and has no connection to the ITA, and information can be requested outside of the scope of the ITA (such as identifying the business clients of a public utility) there is no longer any limit on the fishing expedition," Rennie JA stated (at para 37) that this “passage is not a legal test but analysis of whether, on the facts of that case, there was an ‘ascertainable group’ and whether the information was required for the purposes of verifying compliance,” and that ”the suggestion in the reasons that the information sought was available through other means and therefore could not be obtained through a UPR [unnamed person requirement] is inconsistent with this Court’s jurisprudence, and ought not to be followed.” ...

Canada, 2022 FCA 115-- summary under Taxation Year Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Taxation Year Oceanspan principle indicates that a non-resident who does not compute income from any source for ITA purposes does not have a taxation year An individual with no connection to Canada paid significant tuition fees while in attendance at U.S. universities prior to 2012 then, on immigrating to Canada, claimed his “unused” tuition tax credits as a deduction from Canadian tax. ...

Canada, 2022 FCA 115-- summary under Subsection 104(13) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(13) s. 104(13) requirement to compute the income of a non-resident trust with a Canadian beneficiary is an example of s. 250.1(a) application An individual with no connection to Canada paid significant tuition fees while in attendance at U.S. universities prior to 2012 then, on immigrating to Canada, claimed his “unused” tuition tax credits as a deduction from Canadian tax. ...

Canada (Attorney General), 2022 FCA 158-- summary under Section 8 Summary Under Tax Topics- Other Legislation/Constitution- Charter (Constitution Act, 1982)- Section 8 FATCA-required disclosures do not constitute an unreasonable seizure contrary to the Charter Woods JA confirmed the rejection by the Federal Court of the position of two American citizens, who had had no significant connection with the U.S. since early childhood, that the information-reporting requirements in ITA Part XVIII (the “Impugned Provisions”) resulted in the unreasonable seizure of financial information belonging to U.S. persons in Canada, contrary to s. 8 of the Charter. ...

Canada, 2001 FCA 159-- summary under Supply Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Supply charges to fleet operators for insurance and licences were taxable resupplies 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 motor vehicle and motor carrier licences ("licences") and access to the benefit of insurance coverage under policies issued to Vanex, as well as oil and fuel at discounted rates. ...

., to deter another bidder and to earn a profit if the bid failed) is not relevant to this issue” (para. 63); and “The Fees were linked to Falconbridge’s operations as a nickel mining company”, which “required access to ore deposits” so that they were received “in the course of” those activities (a phrase which was essentially equated with "in connection with") (para. 70); furthermore, “the Fees were linked to an acquisition of shares that had the capacity to produce property income” so that they were “also received in the course of earning income from property” (para. 71). ...

Accordingly, s. 245(1) of the Act as it applied in June 1987 denied the deduction of the interest along with fees that were incurred in connection with entering into the transactions. ...

Canada, 2017 FCA 131-- summary under Onus Summary Under Tax Topics- General Concepts- Onus required to prove on balance that relevant facts assumed by CRA (where not peculiarly in its knowledge) were incorrect The only issue before the Court was whether the Tax Court had erred, in connection with the taxpayer’s appeal of a net worth assessment, in finding that the taxpayer’s father had not lent him a total of $90,000 during the relevant period. ...

In connection with the use in the transactions of s. 88(1)(d), Noël CJ stated (at paras 77-78): The bump provided for in paragraphs 88(1)(c) and (d)…essentially allows any ACB that would otherwise be lost on a vertical amalgamation to be preserved and transferred to different property that is taxed the same way. ...

., 2018 FCA 124-- summary under Paragraph 20(1)(bb) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(bb) deduction was available for advisory fees respecting proposed acquisitin or divestiture of a whole company The taxpayer (“Alcan”), a Canadian public company listed on the TSX and NYSE and in Europe, incurred fees (mostly of investment dealers, law firms and a French lobbying and public relations firm in connection with its decision to make a hostile bid for a French public company (“Pechiney”) and the subsequent making and completion of that bid late in 2003. ...