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The Queen, 82 DTC 6212, [1982] CTC 226 (FCTD), aff'd 85 DTC 5001, [1984] CTC 659 (FCA)-- summary under Subsection 248(28) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(28) An argument that the phrase "taxable income earned in the year" should be interpreted as referring to taxable income before the deduction of any loss carry-backs, thereby permitting a 15% mining tax credit to be calculated on the basis of the larger grossed-up amount, was rejected "for the simple reason that the loss carry-back has already been considered in computing taxable income and failing a very clear provision of the Act to that effect, the same deduction should not be taken into account twice". ...

The Queen, 84 DTC 6374, [1984] CTC 387 (FCTD), rev'd 86 DTC 6348, [1986] 2CTC 108 (FCA)-- summary under Comparison of Provisions Summary Under Tax Topics- Statutory Interpretation- Comparison of Provisions "[W]here in the same Act, and in relation to the same subject matter, different words are used such choice of different words must be considered intentional and indicative of a change in meaning or a different meaning." It was considered significant that s. 13(7.1) as it read at the relevant time used the phrase "investment allowance" rather than the phrase "investment tax credit" appearing elsewhere in the Act. ...

However, in allowing the application for judicial review on the basis that the Minister’s delegate had not considered the possibility that the T1135 returns for the earlier (2005 to 2010) returns were filed voluntarily, i.e., not subject to likely enforcement action, he stated (at paras 27, 30): …Although the enforcement action regarding the Applicant’s 2011-2013 T2 returns is clearly considered by the VDP program to be enforcement action regarding the 2005-2010 period, I do not believe the Minister’s Delegate has provided adequate reasons to support her finding that this enforcement action would likely have uncovered the Applicant’s 2005-2010 T1135 filing obligation. …[T]he CRA officer’s notes do not show that he considered the possibility that some, but not all, of the disclosure may have been voluntary. ... Nothing in the decision shows that the Minister’s Delegate even considered the DOJ letter, nor does the Decision explain why the Minister’s Delegate believed that the CRA’s enforcement action was likely to uncover the Applicant’s 2005-2010 T1135 returns. ...

Addy J stated (at p. 5521) that "the rental of films in Canada as in the United States forms an essential and integral part of the business of the plaintiff and that the revenues from film rentals must necessarily be considered as reasonably attributable to the business which was carried on in Canada." In particular, although "none of the production costs are incurred here and therefore none of the benefits directly attributable to the quality of production originate here…this does not mean...that the revenues themselves are not to be considered as reasonably attributable to an active business of the plaintiff carried on in Canada nor does it mean that some proportion of the revenues is to be excluded" (p. 5519). ...

Shore J considered that it was reasonable of the Minister’s delegate to grant only partial interest relief under s. 220(3.1) respecting the assessed interest, on the basis that it was ultimately the taxpayer’s responsibility to decide whether it wished to apply its NCLs before the end of the normal reassessment period, which it had failed to do. He also considered that there was no procedural unfairness in the failure of the Minister’s delegate to consult the above Manual policy before granting only partial interest relief, indicating that the delegate should not have been expected to be aware of this policy and it was up to the taxpayer to bring the Manual to the delegate’s attention, which it did not do. ...

Canada (Revenue Agency), 2021 FC 1440-- summary under Subsection 220(3.1) Summary Under Tax Topics- Income Tax Act- Section 220- Subsection 220(3.1) a voluntary disclosure planned before, but made after, the audit notification could be considered non-voluntary- but CRA rejection annulled In May 2015, the plaintiff authorized her law firm to represent her in making a voluntary disclosure of her Swiss assets, and in the summer and fall of 2015, various documents were collected and organized to this end. ... However, the (second) decision under review was annulled given that the involvement of the first decision maker in the process for the second review decision “was not minimal” (para. 52), with regard also being had to an internal email from a CRA manager (that “We need to ensure that this VDP is denied as it should not be considered to have been voluntary but rather as a result of audit contact”) “constitute[d] unwarranted interference with the VDP's evaluation of the case” (para. 54) (although there was no evidence that this email in fact interfered with the second decision). ...

In rejecting such claim that there was no chance of success, Régimbald J stated (at paras. 28, 30, TaxInterpretations translation): [I]t is not clear, in light of sections 125.7(5), 152(3.4) and 164(1)(b), considered together and which are the subject of the application for judicial review, that the ITA does not allow the Minister to accept an amended prescribed form as requested by the plaintiff. … In the absence of a complete and convincing argument demonstrating that sections 152(3.4), 164(1)(b) and 125.7(5) of the ITA, considered together, defeat the interpretation proposed by Lemay based on the Minister having the discretion to accept the filing of an amended prescribed form, the defendant has therefore not discharged its burden of demonstrating that it is clear and obvious that the interpretation proposed by Lemay has no reasonable chance of acceptance …. ...

The Queen, 79 DTC 5340, [1979] CTC 424 (FCTD)-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions The court considered an admission of an officer of the Department of National Revenue, who was examined for discovery, that a change in the standard wording of a provision of the treaties negotiated by Canada did not represent a change in policy by the Government of Canada. ...

The Queen, 89 DTC 5528, [1990] 1 CTC 18 (FCTD)-- summary under Subsection 80.4(2) Summary Under Tax Topics- Income Tax Act- Section 80.4- Subsection 80.4(2) Appropriations made by the individual shareholder of a company could be considered to be a loan or debt incurred by the individual to the company, and therefore were subject to s. 80.4. ...

The Queen, 79 DTC 5426, [1979] CTC 483 (FCTD)-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence Since the financial statements of the company were approved by its directors, the fact that they did not capitalize operating losses from the holding of properties indicated that the company considered the holding of the properties as part of its business operations and not merely as an investment. ...