Cases
Tedesco v. Canada, 2019 FCA 235
The appellants were partners of a limited partnership (“TSI”). On March 29, 2006, the Minister issued Notices of Determination pursuant to s....
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| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 16.2 - Subsection 16.2(2) | discontinuance did not imply adjudication of appealed issue | 148 |
Canada v. ACI Properties Ltd., 2014 DTC 5036 [at 6718], 2014 FCA 45
Another taxpayer ("AFT") made a payment to the appellant ("ACI") of $1.95 million, which it characterized as a deductible management fee and ACI...
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| Tax Topics - Income Tax Act - Section 174 - Subsection 174(1) | Minister need not have uncertainty in her views | 147 |
| Tax Topics - Income Tax Act - Section 174 - Subsection 174(3) | 3rd party added to existing appeal under s. 174(3)(b) | 197 |
Canada (National Revenue) v. RBC Life Insurance Company, 2013 FCA 50
The taxpayers offered "10-8" insurance plans to their customers, which generated exempt income and deductible interest. Under a 10-8 plan, the...
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| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(6) | 297 |
Special Risks Holdings Inc. v. The Queen, 84 DTC 6054, [1984] CTC 71 (FCTD), aff'd 84 DTC 6215, [1984] CTC 563 (FCA)
"It is inherent in the good faith application of the Rule that further discoveries of documents will not be sought or further investigations made...
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| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 483(4) | 83 | |
| Tax Topics - Income Tax Act - Section 231.2 | 42 |
Medicine Hat Greenhouse Ltd. and German v. R., 79 DTC 5091, [1980] CTC 114 (Alta. C.A.)
Assuming the absence of fraudulent intent or improper motive involved in specifying the date contained in the certificate, the certificate is...
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| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | 26 | |
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(4) | 65 |
See Also
Stewart v. The Queen, 2018 TCC 75, rev'd on TCCA s. 16.2/no abuse of process grounds 2019 FCA 235
The appellants were partners of a limited partnership (“TSI”). On March 29, 2006, the Minister issued Notices of Determination pursuant to s....
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.7) | partners were not necessarily precluded under the s. 152(1.7) “binding” rule from arguing that a partnership determination of loss was statute-barred | 207 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 16.2 - Subsection 16.2(2) | discontinuance has equivalent effect to dismissal by court itself | 203 |
Construction S.Y.L. Tremblay Inc. v. Agence du revenu du Québec, 2018 QCCA 552
In the federal Construction S.Y.L. Tremblay case, Bédard J found that house-repair invoices, that did not give the house address or describe the...
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| Tax Topics - General Concepts - Stare Decisis | Court of Quebec not bound by Tax Court decisions/stare decisis does not preclude relitigation where unfairness would otherwise result | 239 |
| Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(iv) | failure of invoices to describe the supplies could not be remedied by testimony | 425 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) | failure of invoices to describe supply was in itself sufficient to deny credit | 180 |
McIntyre v. The Queen, 2014 DTC 1116 [at 3258], 2014 TCC 111
Two of the taxpayers were convicted based on a plea-bargain. The Minister's subsequent assessments of the taxpayers was based on amounts greater...
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| Tax Topics - General Concepts - Res Judicata | criminal convictions establish only a floor on tax liability; plea bargains aren't dispositive | 240 |
Congiu v. The Queen, 2013 TCC 271, aff'd 2014 FCA 73
The appellant was appealing an assessment made by Revenue Quebec on behalf of the (federal) Minister under s. 270(4) of the Excise Tax Act in...
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| Tax Topics - General Concepts - Res Judicata | not res judicata where two different government litigants | 266 |
| Tax Topics - General Concepts - Stare Decisis | 266 | |
| Tax Topics - General Concepts - Judicial Comity | judicial comity re Quebec decision | 221 |
Houda International Inc. v. The Queen, [2011] GSTC 8, 2010 TCC 622
The taxpayer was granted an extension from the Court of Quebec in its QST appeal on the basis that it was not at fault for its lawyer’s failure...
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| Tax Topics - Excise Tax Act - Section 305 - Subsection 305(5) - Paragraph 305(5)(b) | relitigation of same appeal extension ruled on in Quebec would be abuse of process and contrary to judicial comity | 233 |
| Tax Topics - General Concepts - Judicial Comity | relitigation of same appeal extension ruled on in Quebec would be contrary to judicial comity | 131 |
Golden v. The Queen, 2008 DTC 3363, 2008 TCC 173
Issue estoppel applied to preclude the taxpayer from litigating before the Tax Court the question whether an amount of $34,000 should have been...
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| Tax Topics - General Concepts - Estoppel | 179 | |
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | 44 |