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The Queen, 2017 TCC 46 (Informal Procedure), rev'd in part 2018 FCA 110-- summary under Section 14 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Canada Pension Plan- Section 14 ITA s. 96(1.1) allocation of professional income was included A retired Deloitte partner received an opinion from his firm that professional income allocated to him under ITA s. 96(1.1) was a retiring allowance and thus excluded from being subject to CPP contributions, and also relied on the CRA opinion in 9527946 that: Income allocated pursuant to subsection 96(1.1)… for the purposes of the CPP provision is not considered to be from a business carried on by the retired partner and consequently such a partner is not required to contribute to CPP solely as result of receiving such income. ...

Scott JA considered this approach to be contrary to s. 261(2)(b), stating (at paras. 5-6): The taxable transactions in this appeal occurred when the appellant exercised his stock options…. ...

The Queen, 2017 TCC 188 (Informal Procedure)-- summary under Effective Date Summary Under Tax Topics- General Concepts- Effective Date tax effect given to a retroactive court order Whether the taxpayer was able to take a deduction for a dependent child depended on whether in the year in question she was considered to have a support obligation to her ex-spouse. ...

Supreme Court for a declaration that a purchaser of the foreclosed properties would be considered to be acquiring them from the (resident) banks rather than from the non-residents (so that s. 116(5) would not apply.) ...

. … [E]ven if ISAF were to be considered a subsidiary body of NATO … [and] despite the fact that ISAF employs civilian personnel like the Appellant, it is still a military body. ...

Although she confirmed an interpretation of a provision that effectively read the phrase “or include” out of it, she did not consider it necessary to apply the Luke principle to do so as she considered that the wording of the provisions themselves evinced an intention that effectively ignored those two words. ...

The Queen, 2020 TCC 11 (Informal Procedure)-- summary under Total Charitable Gifts Summary Under Tax Topics- Income Tax Act- Section 118.1- Subsection 118.1(1)- Total Charitable Gifts no donative intent, as in Mariano The taxpayer participated in the same “Global Learning” charitable tax credit arrangement as had been considered in Mariano and under which he had claimed charitable tax credits based on a $5,000 cash gift and a supposed gift of licences valued at $25,056. ...

Commissioner of State Revenue v Rojoda Pty Ltd, [2020] HCA 7-- summary under Section 96 Summary Under Tax Topics- Income Tax Act- Section 96 partnership property is held in trust for the partners The High Court considered (at para. 21) it to be “orthodox” and correct law that “the interest of partners in relation to partnership assets is not an interest in any particular asset but is an indefinite and fluctuating interest in relation to the assets, being the right to a proportion of the surplus after the realisation of the assets and payment of the debts and liabilities of the partnership.” ...

CRA considered this structuring to be abusive and applied GAAR. Webb JA found that s. 112(3.1) would not have applied to grind the loss even if the NSULC had instead paid all the dividends on its common shares. ...

Russell J considered this pleading to be deficient, and found that, given that there was not much of a burden on the taxpayer regarding his “eligible individual” status, somewhat fluffy and poorly substantiated testimony of the taxpayer was sufficient to establish that the taxpayer so qualified for various periods in issue (other than those as to which the taxpayer had effectively conceded.) ...