Cases
J.D. Irving Limited v. Agence du revenu du Québec, 2020 QCCQ 2423, aff'd 2022 QCCA 241
The ARQ assessed the taxpayer (JDI) on the basis that the pollution control equipment (“PCE”) that JDI provided IPPL on a for-fee basis...
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| Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(17) | property serviced by the user was not a leasing property | 416 |
| Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) | loss consolidation transaction entailing circular transfers of depreciable property confirmed | 90 |
Canada v. Ngai, 2019 FCA 181
The Tax Court found that an individual, who co-signed a new home purchase agreement with her nephew, did so as agent for her nephew and that she...
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| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(g) | co-purchasing aunt of the nephew occupant could not claim the rebate | 441 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 6 - Subsection 6(1) - Paragraph 6(1)(h) | cryptic Crown pleading cured by opportunity for additional written submissions | 153 |
Club Intrawest v. Canada, 2017 FCA 151
A Canadian Intrawest corporation and affiliated U.S. entity (the “Canadian Developer” and “U.S. Developer, respectively”) transferred...
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| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(d) | supplies of services re cross-border vacation home portfolio split into domestic and foreign supplies | 634 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | service in relation to a cross-border vacation home portfolio split into two (GST-taxable and non-taxable) geographic components | 435 |
Felty v. Ernst & Young LLP, 2015 BCCA 445
The appellant’s B.C. law firm retained Ernst & Young to provide her with U.S. tax advice in connection with negotiating a separation agreement...
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| Tax Topics - General Concepts - Negligence, Fiduciary Duty and Fault | accounting firm exclusion clause was binding | 203 |
Public Television Association of Quebec v. Canada (National Revenue), 2015 FCA 170
In light of the lack of control over and direction of the activities of a Vermont public television station by the appellant, it was found that...
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| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Foundation | appellant failed to control its alleged agent (a US public television station) and was its conduit | 206 |
Canada v. Merchant Law Group, 2010 FCA 206
A Saskatchewan law firm failed to provide evidence establishing that its clients rather than it were liable for the costs incurred by it in...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | law firm did not incur disbursements as agent for its clients | 71 |
Weaver v. Canada, 2008 DTC 6517, 2008 FCA 238
The taxpayers each owned 25% of the shares of a Canadian-controlled private corporation ("SRP") that headleased reserve land from an Indian band...
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| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business | rent from trailer park now only income source | 181 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation | previous active business not relevant | 97 |
| Tax Topics - General Concepts - Ownership | beneficial ownership can be transferred orally before date of written agreement | 129 |
Canada v. 1524994 Ontario Limited, 2007 FCA 74
In order to comply with a requirement of the Ontario Health Insurance Plan (OHIP) that it would only pay for audiology tests performed by (or...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | agreements respected for supply determination purposes | 215 |
| Tax Topics - General Concepts - Evidence | agreement intended to deceive government | 216 |
Canada v. Libra Transport (BC) Ltd., [2001] GSTC 57, aff’d 2002 FCA 347
The appellant (“Libra”) carried on a truck transport business at volumes which exceeded the capacity of its own four rigs, so that it...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | trucker presumed not to be an unlicensed insurer | 242 |
| Tax Topics - General Concepts - Illegality | trucker presumed not to be an unlicensed insurer | 56 |
Vanex Truck Service Ltd. v. Canada, 2001 FCA 159
The appellant orally contracted for the services of owner-operators of trucks in connection with its freight transportation business, and provided...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | charges to fleet operators for insurance and licences were taxable resupplies | 363 |
Colbert v. The Queen, 94 DTC 6620, [1994] 2 CTC 345 (FCTD)
Before finding, on the evidence, that the taxpayer had transferred all the assets of his chicken farm business to a corporation other than the...
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|---|---|---|
| Tax Topics - General Concepts - Personality | 138 | |
| Tax Topics - General Concepts - Separate Existence | 138 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Former Business Property | 60 |
Wharton v. The Queen, 92 DTC 6582, [1993] 1 CTC 10 (FCTD)
The taxpayer's accountant, whose name and address appeared on the back of its tax returns, received a refund cheque, fraudulently endorsed it and...
Alberta Gas Ethylene Co. Ltd. v. The Queen, 90 DTC 6419, [1990] 2 CTC 171 (FCA)
In finding that a special-purpose U.S.-subsidiary of the taxpayer was not an agent of the taxpayer, Hugessen J.A. stated:
"ASCO could not have...
Doyle v. MNR, 89 DTC 5483, [1989] 2 CTC 270 (FCTD)
A corporation was found to have authority to sign a letter of abeyance pursuant to s. 225.1(5) on behalf of the taxpayer by virtue of the...
London Life Insurance Co. v. The Queen, 87 DTC 5312, [1987] 2 CTC 90 (FCTD), aff'd 90 DTC 6001 (FCA)
London Life rented excess computer capacity to a subsidiary ("LDS") which used that capacity to provide computer services to the public. Since...
E.S.G. Holdings Ltd. v. The Queen, 76 DTC 6158, [1976] CTC 295 (FCA)
The income tax consequences to a corporation of carrying on business through an agent (a management company) were identical to those of carrying...
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| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Income of the Corporation for the Year From an Active Business | no material effect if business carried on through agents | 63 |
The Queen v. Esskay Farms Ltd., 76 DTC 6010, [1976] CTC 24 (FCTD)
The taxpayer, in order to defer pursuant to s. 20(1)(n) the recognition of gain on the sale of land to the City of Calgary, agreed to sell the...
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| Tax Topics - General Concepts - Evidence | 81 | |
| Tax Topics - General Concepts - Sham | no sham if documents describe intended legal rights | 354 |
| Tax Topics - General Concepts - Tax Avoidance | no sham if documents describe intended legal rights | 354 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(2) | 143 | |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) | 199 | |
| Tax Topics - Income Tax Act - Section 245 - Old | 57 | |
| Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) | 195 | |
| Tax Topics - Statutory Interpretation - Provincial Law | 58 |
Simard-Beaudry Inc. v. M.N.R., 74 DTC 6552, [1974] CTC 715 (FCTD)
"The law is too clear for any useful purpose to be served by citing jurisprudence to that effect, that a person may act as an agent for two...
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| Tax Topics - General Concepts - Sham | motives should not be exaggerated | 98 |
| Tax Topics - General Concepts - Tax Avoidance | motives should not be exaggerated | 98 |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | cost of option included in cost of acquired asset | 28 |
| Tax Topics - Income Tax Act - Section 245 - Old | 134 |
Denison Mines Ltd. v. MNR, 71 DTC 5375, [1971] CTC 640 (FCTD), aff'd 72 DTC 6444 (FCA), aff'd 74 DTC 6525 (SCC)
In finding that the taxpayer was not permitted to deduct losses incurred by its wholly-owned subsidiary in providing housing for the taxpayer's...
United Geophysical Co. of Canada v. MNR, 61 DTC 1099, [1961] CTC 134 (Ex Ct)
Before going on to find that the business operations of the taxpayer were not carried on by it as agent for its U.S. parent, Thurlow J. stated (at...
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| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) | U.S. equipment rentals not attributable to Canadian services | 137 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | "rent" can be for personalty | 106 |
See Also
ONR Limited Partnership v. The King, 2024 TCC 156
The appellant (the “LP”) was a wholly-owned limited partnership of a REIT. The REIT and the LP entered into two successive written forms of...
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| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | REIT did not incur its unit offering expenses as agent for its subsidiary LP | 360 |
| Tax Topics - General Concepts - Evidence | agreement authenticated pursuant to “comparison of hands” method | 137 |
| Tax Topics - Excise Tax Act - Section 272.1 - Subsection 272.1(1) | s. 272,1(1) inapplicable to expenses incurred by REIT to issue REIT units to fund its partnership investment | 142 |
MELP Enterprises Ltd. v. The King, 2024 TCC 130
The appellant (MELP) was found to be performing its services to Canadian patients who underwent bariatric surgery at the surgical unit in Mexico...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 306 | an appeal of 12 assessments that is joined under Rule 25 retains its character as an appeal of 12 assessments | 194 |
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 5 | a Canadian agent’s services were not zero-rated since they were partly performed in Canada | 258 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service | services provided by Canadian agent on behalf of a Mexican hospital were not exempted under V‑II‑2 because they were performed in part out of its (non-hospital) Canadian facilities | 122 |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g) | services performed by Mexican hospital were partly performed in Canada by virtue of its Canadian agent, so that their place of supply under s. 142(1)(g) was in Canada | 147 |
| Tax Topics - Excise Tax Act - Section 143 - Subsection 143(1) | Mexican hospital was carrying on business in Canada by reason of its Canadian agent’s activities | 288 |
Agence du revenu du Québec v. J.D. Irving Limited, 2022 QCCA 241
A loss consolidation transaction involved a company (“IPPL”) in the Irving group of companies transferring, in December, its pollution control...
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| Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(17) | servicing fees paid by a property user to the owner for services that it performed on behalf of the owner were not leasing revenues | 380 |
Vocan Health Assessors Inc. v. The Queen, 2021 TCC 49
The appellant (“Vocan”) provided treatment and supplied assessment reports to insurance companies or legal representatives in respect of...
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 2 | facility for assessing injured individuals in order to report to insurers was not a health care facility, and the individuals were not “patients” | 291 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Health Care Facility | assessment facility for supplies to insurers of injury assessment reports was not a health care facility | 172 |
| Tax Topics - Excise Tax Act - Section 285 | gross negligence to stop charging HST on customer complaint, without checking | 230 |
Andre Lamy Medicine Professional Corporation v. The Queen, 2020 TCC 61
A cardiac surgeon, who carried on his medical practice through a professional corporation, successfully appealed a CRA denial of SR&ED credit...
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| Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Expenditure - Paragraph (a) | a surgeon carried out his cardiac SR&ED on behalf of his professional corporation | 258 |
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | surgeon carried out his research qua employee of his professional corporation | 179 |
Lohas Farm Inc. v. The Queen, 2019 TCC 197
In order to help a contact meet the demand in Hong Kong and Taiwan for recently released iPhones that had not yet been released there, the...
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| Tax Topics - General Concepts - Onus | no burden of displacing an assumption as to a factual matter which the taxpayer could not be reasonably expected to know | 286 |
| Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(ii) | missing names in receipts issued by vendor were cured by memo maintained by the purchaser | 205 |
| Tax Topics - Excise Tax Act - Section 169 | purchases were made as agent for grey market registrant | 278 |
Anand v. The Queen, 2019 TCC 119
CRA assessed an individual (“Anand”) on the basis that he had provided services as a general contractor for the construction of a new home (so...
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| Tax Topics - General Concepts - Evidence | inconsistencies in written contract were patent ambiguity permitting parol evidence | 393 |
Adecco UK Ltd & Ors v Revenue & Customs, [2018] EWCA Civ 1794
An employment bureau (Adecco) introduced temporary staff ("temps"), who were not Adecco employees, to clients looking for a temporary worker to...
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration | consideration for temps included their remuneration | 294 |
Laval Technopole v. Agence du revenu du Québec, 2018 QCCQ 6352
Various companies in Quebec whose function it was to promote commercial development, or cultural, sporting or tourist activities, in their...
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| Tax Topics - Income Tax Act - Section 212 - Subsection 212(3) - Fully exempt interest - Paragraph (a) - Subparagraph (a)(iii) | traditional common law tests of Crown agency applied in determining whether companies were agents of Canadian municipalities | 282 |
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(c) | municipally influenced companies were agents of the municipality | 82 |
Jayco, Inc. v. The Queen, 2018 TCC 34
A U.S. manufacturer of recreational vehicles (Jayco) was found by D’Auray J to have delivered or made available the RVs to its Canadian dealers...
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| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a) | under the UCC goods were delivered by a U.S. manufacturer outside Canada/”symbolical” delivery can occur under a bill of lading | 595 |
| Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) - Paragraph 306.1(1)(a) | issue of multiple supplies not raised in Notice of Objection (or Notice of Appeal) | 155 |
Lewski v Commissioner of Taxation, [2017] FCAFC 145
The taxpayer had delegated the handling of all her affairs to her husband, and did not find out about a purported income distribution by a trust...
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense | obligation to pay purchase price was incurred on agreement date rather than subsequent closing | 430 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(24) | an alternate resolution that the taxpayer was not entitled to an income distribution if Revenue denied a trust deduction made her entitlement contingent and non-includible | 374 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(8) - Paragraph 248(8)(b) | since the taxpayer through her husband as agent had knowledge of an income distribution, her subsequent purported disclaimer was not immediate | 304 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) | a trust income declaration that was subject to a tax contingency did not result in an income inclusion to the beneficiary | 149 |
Zheng v. The Queen, 2017 TCC 132 (Informal Procedure)
An individual (Kwong) and his ex-wife (Yu-Lian), who lived along with their daughter in Vancouver, got the younger sister of Yu-Lian (Qun) to...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) | rebate form was signed and completed in the name of an individual who was acting as agent | 483 |
| Tax Topics - Excise Tax Act - Section 279 | rebate application made and signed as agent | 78 |
572256 Ontario Limited v. The Queen, 2017 TCC 108 (Informal Procedure)
The taxpayer held two commercial rental buildings which formed part of a 16-building common–law strata complex. The buildings were the subject...
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| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | property acquired and maintained as agent for registrant | 151 |
Persepolis Contracting Inc. v. The Queen, 2017 TCC 89 (Informal Procedure)
The appellant was incorporated to perform renovation work on a Vancouver building owed by a corporation (0781178 BC Ltd.) whose shareholder was a...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | no evidence of implicit acceptance of agency | 87 |
GEM Health Care Group Limited v. The Queen, 2017 TCC 13
The appellant (“GEM”) incorporated three new subsidiaries (the “Owners”) to each acquire a newly-constructed nursing home, and arranged...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) | no barter of management services for HST purposes between two affiliates employing the same key manager | 330 |
| Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) | issuance of credit note is mandatory for ITC claim | 165 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | no barter of managment services between affiliates/ construction supplies acquired by parent as agent for owner-subs | 196 |
Cheema v. The Queen, 2016 TCC 251 (Informal Procedure), rev'd 2018 FCA 45
The availability of the new housing GST/HST rebate to the taxpayer under ETA s.254(2) turned on him or his spouse being the only person who was...
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| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) | unrelated individual acquiring interest as bare trustee did not deny the rebate | 295 |
Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151
A Canadian Intrawest corporation and affiliated U.S. entity (the “Canadian Developer” and “U.S. Developer, respectively”) transferred...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(d) | s. 142(1)(d) only applies to a supply exclusively re real property | 632 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | payment of condo operating expenses was a service | 211 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | single supply of covering all time share operating costs | 172 |
| Tax Topics - Excise Tax Act - Section 168 - Subsection 168(1) | GST collectible based on invoicing times | 79 |
| Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) | objecting to quantum was sufficient particularity | 177 |
| Tax Topics - General Concepts - Ownership | beneficial owner did not transfer property risk | 183 |
| Tax Topics - General Concepts - Evidence | foreign law assumed the same | 101 |
SNF L.P. v. The Queen, 2016 TCC 12
A Quebec LP (SNF) acquired metal scrap from 12 suppliers, who were registered for GST purposes, but who did not remit the GST which they invoiced...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) | ITCs where reasonable efforts to verify suppliers and registration numbers, where GST not remitted | 402 |
| Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Intermediary | intermediary need not carry on business and may be a nominee | 131 |
| Tax Topics - Excise Tax Act - Section 261 - Subsection 261(1) | no rebate entitlement for an error caused by the applicant’s own inattention and carelessness | 114 |
McLarty v. The Queen, 2014 DTC 1162 [at at 3556], 2014 TCC 30
On December 31, 1993, the taxpayer and 21 other signatories to a joint venture acquired rights to exploit seismic data. Under the terms of the...
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| Tax Topics - General Concepts - Illegality | participations contrary to agreement were disregarded | 113 |
| Tax Topics - General Concepts - Sham | sham cannot apply to just part of transaction | 145 |
| Tax Topics - General Concepts - Tax Avoidance | sham cannot apply to just part of transaction | 145 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | revenues 10% of interest | 186 |
| Tax Topics - Income Tax Act - Section 67 | leveraged purchase of seismic data at arm's length was presumptively reasonable | 296 |
2253787 Ontario Inc. v. The Queen, 2014 TCC 121 (Informal Procedure)
The appellant operated a small grey market business to buy iPhone 4 units from Apple's Canadian retail channels and resell them in Hong Kong,...
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|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(ii) | grey market buyers cannot be agents | 175 |
Commissioners for HM Revenue and Customs v. Secret Hotels2 Ltd., [2014] UKSC 16
The appellant ("Med"), which marketed hotel accommodation in the Mediterranean and the Caribbean through a website, required a customer to pay the...
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|---|---|---|
| Tax Topics - General Concepts - Substance | characterize before attaching label | 291 |
9101-2310 Québec Inc. v. The Queen, 2013 DTC 1136 [at at 711], 2012 TCC 365, rev'd 2013 FCA 241
iArchambault J found that s. 160(1) did not apply to the transfer of funds to the taxpayer by a friend of its shareholder as they had a...
SoftSim Technologies Inc. v. The Queen, 2012 DTC 1187 [at at 3473], 2012 TCC 181
The taxpayers' former counsel had reached a settlement agreement with the Minister under s. 169(3), which provides that the Minister may reassess...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | 79 | |
| Tax Topics - Income Tax Act - Section 169 | 116 | |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | 50 | |
| Tax Topics - General Concepts - Solicitor-Client Privilege | 117 |
Velcro Canada Inc. v. The Queen, 2012 DTC 1100 [at at 2966], 2012 TCC 57
The taxpayer paid royalties under a sub-licensing agreement with an affiliated Netherlands corporation ("VHBV") which, in turn, had been licensed...
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| Tax Topics - Treaties - Income Tax Conventions - Article 12 | 268 |
Fourney v. The Queen, 2012 DTC 1019 [at at 2575], 2011 TCC 520
Seeking to protect herself from being sued by her brother, the taxpayer transferred title to all her real properties for no consideration to...
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|---|---|---|
| Tax Topics - General Concepts - Corporate/Separate Personality | 257 | |
| Tax Topics - General Concepts - Ownership | presumption of resulting trust where property transfer for no consideration | 257 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | bare trust arising on creditor-proofing transfer | 257 |
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | line codes in electronic filings were incomprehensible to taxpayer | 300 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | rebuttable presumption of resulting trust on transfer for no consideration | 257 |
SLM Direct Marketing Ltd. v. The Queen, 2007 TCC 415 (Informal Procedure)
The appellant, which provided bulk mail processing services, was found to have purchased postage and mailed materials with its clients' authority,...
Y S I's Yacht Sales International Ltd v. The Queen, 2007 TCC 306
Woods, J. accepted that an agreement pursuant to which the appellant ("YSI") agreed to contract with suppliers in connection with refurbishing a...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | 116 |
Arpeg Holdings Ltd v. The Queen, 2007 DTC 131, 2006 TCC 593
The taxpayer was unsuccessful in establishing that its vice president did not have authority to sign a waiver on its behalf. He had the ostensible...
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|---|---|---|
| Tax Topics - General Concepts - Non Est Factum | 82 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii) | 85 |
Royal Winnipeg Ballet v. Canada (Minister of National Revenue), 2006 DTC 6323, 2006 FCA 87
Before going on to find that dancers engaged by the Royal Winnipeg Ballet should be viewed as self-employed rather than employees given that it...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 97 |
Calce Holdings Ltd. v. The Queen, 2005 DTC 959, 2005 TCC 335
The taxpayer unsuccessfully contended that there was a secret verbal contract between it and a related individual to whom it sold shares that he...
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|---|---|---|
| Tax Topics - General Concepts - Price Adjustment Clause | 57 |
Key Property Management Corporation v. The Queen, 2004 TCC 210
The Appellant (“Key”) provided the services of its employees to 30 or more affiliated owners of rental properties and remitted all the source...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service - Paragraph (c) | maintenance staff working for indeterminate group companies were not their employees cf. for employees working for group companies in pre-agreed proportions | 258 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) | documentary requirements mandatory | 105 |
Drug Trading Company Ltd. v. The Queen, [2001] GSTC 48 (TCC) (Informal Procedure)
The registrant was a wholesaler of products to independent retail pharmacies operating under the "I.D.A." name, and also provided franchisor-like...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 208 | |
| Tax Topics - Excise Tax Act - Regulations - Financial Services (GST/HST) Regulations - Subsection 4(2) | 210 |
Skylink Voyages Inc. v. The Queen, [1999] GSTC 119 (TCC)
The registrant served retail travel agencies by booking and purchasing airline tickets for the agencies' customers, which resulted in the receipt...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 431 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | cancellation charges were consideration for a supply | 188 |
| Tax Topics - Excise Tax Act - Regulations - Financial Services (GST/HST) Regulations - Subsection 4(1) - Person at Risk | "slight" risk in accepting credit card slips rendered a person at risk | 336 |
Continental Bank of Canada v. The Queen, 94 DTC 1858, [1995] 1 CTC 2135 (TCC), aff'd at 98 DTC 6501 (SCC) after being, rev'd 96 DTC 6355 (FCA)
The taxpayer's subsidiary ("CBL") transferred leasing assets to a partnership between CBL and two subsidiaries of a third party that was...
C&E Commissioners v. Music and Video Exchange Ltd., [1992] BTC 5028 (Q.B.)
A dealer was found to acquire musical equipment from members of the public for resale as their agent in accordance with the description of the...
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| Tax Topics - General Concepts - Tax Avoidance | tax minimization acceptable | 78 |
Ingram v. MNR, 91 DTC 939, [1991] 2 CTC 2259 (TCC)
The taxpayer, who received and exercised stock options as a "nominee" for a partnership, was held to be their agent rather than a trustee.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a) | 144 |
T. Eaton Co. v. Minister of Revenue, [1989] 1 CTC 269 (Ont CA)
"I find it extraordinary that the respondent Minister would contend, through counsel, that Eaton's, as a statutory agent, would have a higher...
Hill & Anor. v. C. & E. Cmners., [1988] BTC 5139 (QBD)
A commercial gallery successfully argued that it was selling pottery as agent for some potters, rather than as principal. Anything which the...
Trident Holdings Ltd. v. Danand Investments Ltd. (1988), 64 OR (2d) 65 (Ont CA)
A contract entered into by a corporation which held lands as "bare nominee and trustee" for six "beneficiaries" gave rise to liability for those...
Customs and Excise Commissioners v. Tarmac Roadstone Holdings Ltd., [1987] BTC 5074 (C.A.)
In finding that employees of a parent corporation whose services were provided to a subsidiary had not been retained by the parent as agent for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 109 | |
| Tax Topics - Excise Tax Act - Section 178 | 55 |
Administrative Policy
GI-197 “Out-of-Pocket Expenses” 17 December 2021
Expenses incurred by a supplier of taxable services as agent for its client are not subject to GST/HST when it is reimbursed for those amounts by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 621 | |
| Tax Topics - Excise Tax Act - Section 236 - Subsection 236(1) | no limitation where specific reimbursement per ITA s. 67.1(2)(c) | 183 |
| Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(c) | no limitation under s.67.1 where specific reimbursement | 91 |
Frequently asked questions - Canada emergency wage subsidy (CEWS) CRA Webpage 24 September 2021
[Q3-9] One group entity can continue maintaining single payroll accounts for all group members for non-CEWS purposes.
- Companies in a group can...
28 February 2019 CBA Roundtable, Q.12
Where a vendor transfers an office tower without a s. 167 election being made, would a reimbursement to the vendor at closing for the portion of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) | an adjustment for municipal taxes and the assignment of tenant leases form part of a single supply of a sale of an office tower | 357 |
18 October 2017 Ruling 173963r
A provincial professional association (the “Association”) was itself a member of a national professional association (the “Society”). CRA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 18 | members of the profession did not require membership in the Association to provide their services | 224 |
25 February 2016 CBA Roundtable, Q. 7
A group of dentists, who are not in partnership, wish to share the costs of staff such as receptionists and bookkeepers and also are shared...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 96 | arrangement for sharing employees not a partnership in Quebec or ROC/profit-sharing arrangement required | 242 |
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) | joint responsibility of joint employers | 450 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service - Paragraph (c) | dentists jointly employ staff so as to avoid GST | 308 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Taxable Supply | dentists jointly employ staff so as to avoid GST | 211 |
14 October 2016 Interpretation 170549
ACo and BCo, which were co-tenants of a property in construction held through a Nominee, signed an agency agreement in which Nominee was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) | Westcan test for JV, co-tenancy was JV | 190 |
| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(3) - Paragraph 240(3)(a) | nominee accepted as registrant | 167 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | agent could not claim ITCs | 171 |
GST/HST Notice 284 "Bare Trusts, Nominee Corporations and Joint Ventures" February 2014
After noting that "a trustee of a bare trust, for example, a nominee corporation, may act as an agent of the participants in a joint venture by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 177 - Subsection 177(1.1) | agent not entitled to ITCs | 119 |
| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(3) - Paragraph 240(3)(a) | taxable supply of nominee services | 69 |
| Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) | administrative tolerance for nominee operators | 209 |
S5-F2-C1 - Foreign Tax Credit
Canadian legal principles are applied in determining whether foreign taxes were paid on an agency basis for foreign tax credit purposes, so that...
3 January 2014 External T.I. 2013-0507541E5 F - Crowdfunding
The correspondent indicated that where a crowdfunding arrangement represent a gift by the contributor, there was an agency relationship between...
15 May 2012 GST/HST Ruling 142436 - Implementation of Cost Sharing Arrangement
A parent corporation, which for source deduction purposes was treated as the employer of employees, was accepted for GST purposes as incurring...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service - Paragraph (c) | employees with one source-deduction account with parent treated as jointly-employed for GST purposes | 256 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | employees with one source-deduction account with parent treated as jointly-employed for GST purposes | 187 |
Interpretation Revenu Québec TVQ. 16-30/R1 "Nominee Agreements" 9 December 2011
2. A nominee agreement is a mandate by which the mandatary acts on behalf of the mandator, but gives the appearance of acting in the mandatary's...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | 217 | |
| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) | 74 |
14 June 2010 Internal T.I. 2010-0366611I7 F - Determination of CCPC Status
At issue was whether a start-up Canadian private corporation engaged in SR&ED was a Canadian-controlled private corporation (“CCPC”), which...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) | sole beneficiary of a trust did not have a s. 251(5)(b) right to trust shares | 44 |
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation - Paragraph (b) | agreement was not a USA since it did not contain an outright transfer of the powers of the directors to the shareholders | 549 |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | non-resident shareholder with 60%+ economic interest, extensive veto rights and responsibility for future funding of R&D work had de facto control | 457 |
GST/HST Info Sheet GI-012, Agents, November 2005
Essential qualities of agency
The three essential qualities are:
- consent of both the principal and the agent;
- authority of the agent to affect...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 177 - Subsection 177(1) | 273 |
25 February 2005 Ruling Case No. 51031
Ruling that a company was acting as agent for the non-registrant estates in making estate sales, so that it was required to collect GST on the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 177 - Subsection 177(1) | 30 |
GST/HST Technical Information Bulletin B-068 "Bare Trusts" Amended 10 January 2005
....if a trustee performs functions in addition to holding bare legal title, but does so strictly on the instructions of the beneficial owners...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | 52 | |
| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) | bare trustee required to register if it charges fees | 58 |
| Tax Topics - Excise Tax Act - Section 269 | transfer of registered title by (or to) bare trustee generally is for nil consideration | 102 |
15 September 2003 External T.I. 2003-0034195 F - ALLOCATION DE RETRAITE
The taxpayer had worked in a succession of teaching positions. Regarding whether past employers were related to the current employer for purposes...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j.1) | employee purchase of back years of service with a related employer permitted | 64 |
P-182R "Acting as an Agent" July 2003
The essential qualities of an agency relationship are as follows:
1. Consent of both the principal and the agent; 2. Authority of the agent to...
9 April 2003 External T.I. 2003-0011555 F - Application of 13(21.2) - Affil. Persons
In the context of whether a corporation held title to property and disposed of it as agent for two other corporations as co-owners, CCRA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.2) | likely terminal loss where corp. equally owned by A and B disposed of beneficial co-ownership interest to corp. in which their respective spouses held 25% by each of Mrs. A and Mrs. B | 202 |
5 December 2002 External T.I. 2002-0163135 F - Source Deductions - Nominal Partnership
Two individuals (A and B), although carrying on separate businesses, had B cover the payroll for the employees of both businesses, so that an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) | an individual could cover the payroll of the employees of him and another in agreed proportions as agent and principal, and handle all the source deductions, and prepare one information return | 173 |
14 March 2002 External T.I. 2002-0119695 F - Income & Losses/Business or Property
Before confirming that ticket sales receipts of the taxpayer may have been generated as agent for charitable organizations, so that they did not...
10 January 2001 External T.I. 2000-0056135 - REPORTING TAXABLE BENEFITS
A third-party service provider was accepted as making benefits payments to relocated employees on behalf of the employer (the Government of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) | agent may fulfill employer's source deduction obligations | 145 |
16 April 1997 Internal T.I. 9705717 - BENEFICIAL OWNER OF PROPERTY
Discussion of criteria for determining whether a corporation is the beneficial owner of property or holds the property as an agent.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Ownership | whether corporation is beneficial owner of its property | 97 |
4 April 1995 External T.I. 9506985 - AGENCY AGREEMENT
"Except for unusual circumstances, the Department recognizes that for purposes of the Income Tax Act, all the transactions of an agent made on...
P-0016 “Acting as an Agent” 3 April 1992
An agent includes a person (i.e., the agent) who is authorized to bring another party for whom the person acts (i.e., the principal into...
IT-216 "Corporation Holding Property as Agent for Shareholder"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Effective Date | 89 | |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | 89 |
Articles
Emmanuel Sala, Judith Lemieux, "The Impact of Quebec Civil Law on the Recognition of Mandator-Mandatary Relationships by Quebec and Canadian Tax Authorities", Tax Topics (Wolters Kluwer), No. 2375, 14 November 2017, p. 1
Element of the acceptance of the Mandatary (p. 3)
The Quebec civil law notion of a mandate is described in the chapter on Mandates in the...
Brent Murray, "Cost-Sharing, Agency & Resupply Agreements: the When and the Why", Canadian GST/HST Monitor (Wolters Kluwer), No. 329, February 2016, p.1
In-house insurance not exempted if not provided as agent for insurer (pp. 3-4)
With the exception of accident and sickness insurance, the supply...
John G. Bassindale, Robert G. Kreklewetz, "Undisclosed Agency Questioned", Canadian Tax Highlights", Vol. 22, No.7, July 2014, p.4
[T]he SCC has said that generally in contracts with third parties, the undisclosed principal "has the same rights and liabilities under the...
Ewens, "Risk of Challenge Based on Allegation of Agency", Corporate Structures and Groups, Vol. IV, No. 1, 1996, p. 184.
Bies, "Agency and Canadian Income Tax Law", 1982 Conference Report, p. 927.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Ownership | 0 |
Commentary
The common law of agency (or, where applicable, the civil law of mandate) has usually been determinative in determining whether a particular act...