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FCA
Contact Lens King Inc. v. Canada, 2022 FCA 154
Ontario (Minister of Finance), 2006 SCC 20, [2006] 1 S.C.R. 715 at para. 21 (Placer Dome), that because of the degree of precision and detail characteristic of many tax provisions, “a greater emphasis has often been placed on textual interpretation” (Decision at para. 33). [12] After listing what the TCC judge considered to be the five conditions for zero‑rating set out in Section 9, the TCC judge determined that the appellant, in order to benefit from zero‑rating, had to establish that each criterion had been met and could therefore not take these criteria for granted. ... As we have seen, the TCC judge considered that the supplier must obtain and keep a copy of the Prescription. ... However, there is no evidence to this effect in the record. [46] It is settled law that an administrative practice that is based on an administrator’s interpretation of a statutory provision that the administrator is responsible for applying is not binding on the courts but can nevertheless be an “important factor” to be considered in case of doubt about the meaning of this provision (Placer Dome at para. 40, citing Nowegijick v. ...
FCA
Corbett v. R., [1999] 4 CTC 231, 99 DTC 5624, 1999 CanLII 9367
[16] The Commission of Enquiry considered the purchase of service option given by section 32 of the 1970 Act and Nfld regulations 387/78. ... For the purpose of the Income Tax Act (Canada) (a) the pension adjustment factor as defined under the Income Tax Act (Canada) shall not exceed 18% for all years of service after December 31, 1990; (b) all employer and employee contributions shall be made with reference to actuarial reports; and 42. (1) Paragraph 3(d) of The Pensions Funding Act is repealed and the following substituted: (d) the Public Service Pension Act, 1991 and The Civil Service Act.. (2) Where in an Act or regulations there is a reference to The Public Service (Pensions) Act or a part or section of that Act, the reference shall be considered to be a reference to the equivalent part or section contained in the Public Service Pensions Act, 1991. ... [emphasis added] When this provision is considered in conjunction with sections 4 and 39 of the 1991 Act, the repeal of the 1970 Act and the subsequent enactment of the 1991 Act could not affect the rights acquired by or accruing to the respondent through her purchase of service contract. ...
T Rev B decision
Jet Metal Products Limited v. Minister of National Revenue, [1979] CTC 2738, 79 DTC 624
At least in part, that difference of opinion related to whether the term misrepresentation should, under the new Act, be considered as innocent misrepresentation or whether something of the nature of wilfulness (misrepresentation on a level in the scale higher than that which was required of the Minister) before reopening a statute-barred year. ... Mr Appleby’s objections relating to the fact that the Bevan reassessment accepted certain perspectives and assertions, which had been rejected in the Hobson reassessement, are not considered substantive. ... The Board points out that the Frenchlanguage version of the same two sections uses the identical French word “négligence”, and therefore, for purposes of this decision, the Board holds that the legislators did not intend any distinction to be made, and the word “neglect” is to be considered as synonymous with “negligence” under subsections 152(4) and (5) of the Act. ...
T Rev B decision
Philippe Ewart v. Minister of National Revenue, [1978] CTC 2315, 78 DTC 1221
The appellant said that, at that time in the political life of Quebec, political contributions were considered an insurance for obtaining or retaining contracts. ... However, if an apartment building is built to be resold, the resulting profit will probably be considered business income, and the transaction might also be classed as an isolated act of a commercial nature. ... If evidence to this effect had been submitted, the Board would have considered that the said interest was deductible. ...
FCTD
Holden Wild Rice Limited v. Her Majesty the Queen, [1977] CTC 76, 77 DTC 5064
The provisions of the agreement (Exhibit P1-27) that may be considered relevant to this litigation are as follows: In consideration of One Dollar and Other Good and Valuable Consideration, the party of the first part (Associated) hereby agrees: 1. ... Even if for some reason, though in months of negotiations no evidence is found that some additional payment for a non-competing agreement has ever been considered or suggested, it is agreed that such a payment is appropriate, I find it difficult to accept as a credible document a receipt which states a value of $5,000 for the goodwill, customer lists and all other related items being purchased, and then states a value of $89,775 for a noncompeting agreement. ... The last two paragraphs read: The proposal being considered at this time is—Associated Wild Rice Producers sells its only asset (almost only) ie its customer list or merchandising capability to Holden Wild Rice Limited. ...
NSSC decision
Gordon S Cowan Et Al, Executors Under the Will of John Crerar Mackeen v. Minister of Finance of the Province of Nova Scotia, [1977] CTC 230
He argues that no concept of artificiality of a transaction can be considered, but merely the true legal nature of the ingredients of the scheme of distribution as decided in the Duke of Westminster case. ... The leading case on this subject is Provincial Treasurer of Alberta v Kerr, [1933] AC 710, where the Judicial Committee of the Privy Council considered the constitutionality of The Succession Duty Act of Alberta. ... Evidence was adduced to establish—and in my view it does establish—that income from the Royal York Hotel in Toronto, Ontario, as well as income from profitable lands in Alberta, are, under the formula prescribed by the Act and its Rules, brought into the calculation of the appellant’s “Manitoba” income, with the effect of increasing the tax payable by the appellant over what would be payable if income earned in Manitoba alone were considered. ...
EC decision
Concorde Automobile Ltee v. Minister of National Revenue, [1971] CTC 246
These payments were approved by the Minister on the advice of the Superintendent of Insurance, and while, if there were a modification of the plan this would affect the figures, this does not affect the validity of the certificate which was based on the provisions of the original plan, and I cannot read into the Act any provision which it does not contain to the effect that, in order for payments into the plan to be considered as irrevocably vested in it, the plan must contain no provisions for possible future discontinuation or modification by the employer. ... It is evident that in any bona fide pension plan the employer does gain as a consequence thereof tax benefits by virtue of the deductions which it is permitted to make under Sections 76(1) and 11(1) (g) of the Act and is no doubt aware of this when the plan is established, but this does not mean that these deductions should be considered to ‘‘unduly or artificially reduce the income’’ of the company within the meaning of Section 137 (1). This section is a general one, however, under the heading “Tax Evasion’’ and I therefore believe it is necessary in any given case to attempt to determine from the facts of that case whether the company was merely incidentally gaining a tax advantage as the result of setting up a bona fide pension plan, or whether it would not have considered setting up this pension plan but for the tax advantage to be gained as a result thereof, and in the latter event, Section 137(1) would be applied. ...
FCTD
Canada (National Revenue) v. Dominelli, 2022 FC 1418
Dominelli on these affidavits was subsequently completed in June 2022, and the Parties filed the transcript thereof, along with written submissions addressing the significance of the evidence to the merits of the Summary Application. [9] Having considered the entirety of the Record, including the written submissions and all of the evidence filed between December 2020 and June 2022, I will exercise my discretion to grant the Minister’s Summary Application for the reasons provided below. ... The May 2, 2022 Letter will not be considered [44] During the Minister’s cross-examination of Mr. ... The Court considered these actions as reasonable efforts to obtain the information sought by the Minister. [89] Here, on the other hand, neither partial answers to the requests, nor Mr. ...
TCC
Canadian Imperial Bank of Commerce v. R., [1997] 3 C.T.C. 2819, 97 D.T.C. 1362
Since the value of the bullion assets was more than offset by the bullion liabilities, there was no value of bullion assets that could be considered to be a cost to the Appellant's business. ... The Appellant contends that Parliament expressly acknowledged that currency is tangible property by amending the provisions of paragraph 20(1)(gg) to add the words “(other than real property or an interest therein and currency that is held for other than its numismatic value)”.Furthermore, ther is nothing on the face of the provision as amended, to indicate that it was intended to have retroactive effect. 31 Money is also considered to be a tangible item for the purpose of the law of sale of goods.Money is also included among items that are generally considered to be tangible assets from an accounting perspective.The “tangibility” of currency is particularly evident in the case of foreign currency which, the Appellant says, is dealt with as a commodity with an intrinsic worth which can be measured in terms of the indigenous currency with which it is bought. ...
EC decision
Robert Henry Brackman Ker v. Minister of National Revenue, [1964] CTC 415, 64 DTC 5252
The transaction which gave rise to the gains realized by the appellant herein is the same transaction as that considered by my brothers Kearney and Dumoulin in their respective decisions in Alexander Bruce Robertson v. ... The Minister viewed these profits as resulting from a “business” within the meaning of Sections 4 and 139(1) (e) of the Act whereas the appellant considered them as capital gains resulting from the disposition of “ordinary investments”, completely separate from any underwriting activities in which his firms may have participated. ... In this appeal at the outset, it should be noted that there are the circumstances surrounding the acquisition and disposal of shares in three companies and one syndicate in the years 1952, 1953 and 1954 which have to be considered, namely: (1) St. ...