Search - considered

CRA had relied on the GAAR Committee’s analysis of a similar case in deciding to assess the taxpayer under GAAR, so that a GAAR Committee review of the taxpayer’s transactions was considered unnecessary. After noting (at para. 85) that “[i]f the GAAR Committee had considered the Appellant’s case, there is no doubt that the Appellant would be entitled to discovery of all non‑privileged documents considered by the GAAR Committee in deciding to assess the Appellant under the GAAR,” Owen J stated (at para. 86): [T]he Appellant is equally entitled to all non-privileged documents considered by the GAAR Committee in deciding to assess under the GAAR the unrelated taxpayer described in the Similar Case Excerpt because that decision directly resulted in the subsequent decision to assess the Appellant under the GAAR. Consequently, the documents considered by the GAAR Committee in making the first decision are in effect the basis for the CRA’s subsequent decision to assess the Appellant …. ...

The CRA auditor had considered such documents (which he had placed in the file) but had not relied on them in auditing the taxpayer. ... CRA had relied on the GAAR Committee’s analysis of a similar case in deciding to assess the taxpayer under GAAR, so that a GAAR Committee review of the taxpayer’s transactions was considered unnecessary. After noting (at para. 85) that “[i]f the GAAR Committee had considered the Appellant’s case, there is no doubt that the Appellant would be entitled to discovery of all non‑privileged documents considered by the GAAR Committee in deciding to assess the Appellant under the GAAR,” Owen J stated (at para. 86): [T]he Appellant is equally entitled to all non-privileged documents considered by the GAAR Committee in deciding to assess under the GAAR the unrelated taxpayer described in the Similar Case … because that decision directly resulted in the subsequent decision to assess the Appellant under the GAAR. ...

., 99 DTC 458, [1999] 2 CTC 2173 (TCC)-- summary under Purpose/Intention Summary Under Tax Topics- General Concepts- Purpose/Intention "it may reasonably be considered" imported an objective test Before going on to accept evidence that stock dividends that produced the result described in s. 15(1.1) were not declared with that purpose in mind, Rowe D.J. stated (at p. 464): "In my view the addition of the words 'it may reasonably be considered' in subsection 15(1.1) does not detract from the validity of examining the definition of 'purpose' as it pertains to the intention, end, aim, object, plan, project or goal to be accomplished or achieved. ... It is apparent the standard to be applied against the taxpayer is much more stringent than where the language of the legislation used the word 'desired' as in subsection 56(2) of the Act as considered by the Federal Court of Appeal in Jones v. ...

He further indicated (at para. 76) that s. 95(2)(b)(i) “is unclear whether only the R&D services paid for by the taxpayer are to be considered or whether all services provided between the foreign affiliate and the taxpayer should be considered.” However, he considered, given that there was no base erosion going on where the cross-border services were fully reciprocal (as here), that s. 95(2)(b)(i) should be interpreted as applying “solely to situations where a net positive amount is paid from Canada to the foreign affiliate” (para. 76) – so that s. 95(2)(b)(i) did not apply here given the greater value of the southbound services of BlackBerry. ...

Canada, 2019 FCA 19-- summary under Subsection 95(1) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Tax Court of Canada Rules (General Procedure)- Section 95- Subsection 95(1) Crown must produce all documents “considered by officials involved in or consulted during” a GAAR-related audit Predecessors of the appellants had been acquired for their losses in transactions where less than 50% of their voting shares, but more than 90% of their non-voting participating shares, had been acquired. ... Miller J found (at para 32): … It is my view that in a GAAR appeal, draft documents prepared in the context of a taxpayer’s audit or considered by officials involved in or consulted during the audit and assessment of the taxpayer should be disclosed. ... Miller J examined the documents under appeal individually, finding that most of the redacted portions did not have to be produced on the basis that there was no evidence that the particular document was considered by CRA during the audit, that the redacted portions contained taxpayer information which was protected by s.241, that the redacted portion was not relevant to the taxpayers or to the appeals, or that the document was subject to solicitor-client privilege. ...

The Queen, 2000 DTC 2528 (TCC)-- summary under Subsection 50(1) Summary Under Tax Topics- Income Tax Act- Section 50- Subsection 50(1) Before going on to find that the taxpayer had realized an ABIL in his 1994 taxation year, as claimed by him, Hamlyn T.C.J. stated (at p. 2530): "A debt is usually considered to have become a bad debt when the taxpayer has exhausted all legal means of collection. The question of when a debt is to be considered uncollectible is a matter of the taxpayer's own judgment as a prudent, pragmatic, businessman. ...

Regarding the point made in Doubinin that a tax benefit would not typically be considered a "benefit" vitiating a charitable gift, Bowie J stated (at para. 18): I do not read [Doubinin] as purporting there to extend what was said... in Friedberg to suggest that a scheme... to claim tax credits for charitable donations in excess of the donations actually made... [to] not be considered a benefit within the context of the definition of what constitutes a gift. ...

The Queen, 2016 TCC 252-- summary under Sale Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Sale University purchased books for educational supply rather than a transfer of their ownership to students Athabasca University, which provided online courses to its students and delivered printed books to them without any additional charge, was entitled to a GST rebate on its purchases of the books provided that it could be considered, as required by ETA s. 259.1(2) to have acquired the Books “otherwise than for the purpose of supply by way of sale.” Lyons J applied the single supply doctrine to find that, as the University was making a single supply of education (a service) to its students, it should be considered to have acquired the books for this “ultimate” purpose rather than for the purpose of merely transferring their ownership to the students. ...

For tax purposes, a bare trust is considered a non-entity in the sense that a beneficiary as principal, is considered to deal directly with property through the trustee as agent or nominee. ...

The taxpayer should be considered to be a resident of the U.S. for purposes of the U.S. Treaty, and its income should be considered to be subject to full and comprehensive taxation under the U.S. ...