Evidence

Commentary

This commentary refers to a number of recurring questions in taxation practice respecting the admissibility or relevance of some types of...

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Cases

Canada v. Rattai, 2022 FCA 106

Monaghan JA stated (at para. 20):

The Tax Court is not bound by an admission that is shown, through properly tendered evidence, to be contrary to...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) misrepresentation can be established by the taxpayer’s admission rather than by a copy of his false return 114

Canada (National Revenue) v. Ghermezian, 2022 FC 236

After noting (at para. 52) the principle in Coldwater First Nation v. Canada (Attorney General), 2019 FCA 292, at para. 42 “that evidence is...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) s. 231.1(1) authorizes the Minister to compel the production of existing documents, but not to provide written answers 300
Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) presumption that CRA official was authorized, and CRA required to assess what is a reasonable notice period in light inter alia of the volume of requested material 313
Tax Topics - Income Tax Act - Section 244 - Subsection 244(5) s. 244(5) not the only means for the Minister to establish service by registered mail 130
Tax Topics - Income Tax Act - Section 231.6 - Subsection 231.6(2) burden on taxpayer to establish that the documents were not accessible from Canada before s. 231.6 can oust s. 231.1 or 231.2 113

Canada (Attorney General) v. Iris Technologies Inc., 2021 FCA 223

Iris’ judicial review application was struck essentially was struck on the basis that the core matter at issue was determined by the Minister...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 164 - Subsection 164(1.6) discretionary exercise of refusal under s. 164(1.6) was to be challenged only after the Tax Court had adjudicated the quantum of the CEWS claim under a notice of determination 412
Tax Topics - Income Tax Act - Section 244 - Subsection 244(9) no evidence that CRA affiant had control of records 225
Tax Topics - Income Tax Act - Section 152 - Subsection 152(3.4) respective roles of Tax Court and Federal Court in reviewing CEWS claims 318

Leonard v. The Queen, 2021 TCC 33

Before making findings on whether the taxpayer had realized a loss, on his mortgage debt on a property in Hawaii, on his participation in...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss - Debt loss on mortgage that was acquired in order to acquire the underlying property under foreclosure proceeding on income account was also from an adventure 347
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) Court not bound by an erroneous admission by one of the parties 115
Tax Topics - Income Tax Act - Section 9 - Timing cost of mortgage debt acquired as adventure not deductible when expended 53
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition foreclosure proceedings resulted in disposition of the mortgage but not of the debt it had previously secured 471
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition - Paragraph (b) - Subparagraph (b)(i) on a foreclosure, the taxpayer disposed of his mortgage, even though the debt it secured remained outstanding 429

Deyab v. Canada, 2020 FCA 222

The taxpayer was assessed for approximately $2.4 million in shareholder benefits respecting amounts received by him over five years from his...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) neglect in not maintaining a shareholder’s account 247
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) although the taxpayer had been negligent, conduct verging on intentional acting not established 338

Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq), [2018] FCAFC 38

The obligation in Harman v Secretary of State for Home Department [1983] 1 AC 280 was described as follows (quoting at para. 27):

Where one party...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) third-party documents obtained in commercial judicial proceedings were producible under a requirement issued by the tax authority 405

Olympia Trust Company v. Canada, 2015 FCA 279

Before rejecting arguments that the purchaser of shares from non-resident vendors was the annuitants, rather than the trustee, of RRSPs given that...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 116 - Subsection 116(5) RRSP trustee, not annuitant, was the "purchaser" 200
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(2) fictitious s. 104(2) trust is not the purchaser 118

Samaroo v. CRA, 2014 DTC 5096 [at 7137], 2014 BCSC 1349

In reviewing documents alleged to be relevant to a claim of malicious prosecution, Punnett J stated (at para. 54):

[54] The leading...

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R. v. Eddy, 2014 DTC 5050 [at 6780], 2014 ABQB 164

The accused brought an application to compel the crown to disclose an extensive list of documents, detailed in a 205-page brief. The documents...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 239 - Subsection 239(1) reasonable limits on Crown obligations to disclose evidence to accused 261

Sattva Capital Corp. v. Creston Moly Corp., 2014 SCC 53, [2014] 2 S.C.R. 633

In indicating that a contract should be read as a whole, giving the words it employs their ordinary and grammatical meaning, consistent with the...

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R. v. McCartie, 2013 DTC 5136, 2013 BCPC 289

MacCarthy J applied (at para. 10) the principle that "the informer privilege rule confirmed by R. v. Leipert, [1997] 1 S.C.R. 281 is a total bar...

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Madison v. Canada, 2012 DTC 5072 [at 6935], 2012 FCA 80

In a director's liability case, the trial judge erred in excluding from evidence some notes that the taxpayer had taken from a phone conversation...

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House v. Canada, 2011 DTC 5142 [at 6131], 2011 FCA 234

In noting that a taxpayer's credible oral evidence does not necessarily need the support of source documents, Nadon JA stated (at para. 72):

The...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Onus overall burden on the taxpayer 148

Syrek v. Canada, 2009 DTC 5767, 2009 FCA 53

In finding that testimony of a lawyer as to the enforceability of an agreement was opinion evidence as to a matter of law which should not have...

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Canada v. General Motors of Canada Ltd., 2008 DTC 6381, 2008 FCA 142

After referring to Eli Lilly and Co. v. Novopharm Ltd., [1998] 2 S.C.R. 129 ("The contractual intent of the parties is to be determined by...

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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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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply agreements respected for supply determination purposes 215
Tax Topics - General Concepts - Agency alleged principal lacked capacity to collect OHIP fees 262

Ventas Inc. v. Sunrise Senior Living Real Estate Investment Trust, 2007 ONCA 205

Blair JA stated (at para. 24):

Broadly stated ... a commercial contract is to be interpreted,

(a) as a whole, in a manner that gives meaning to...

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R. v. Larsen, 2006 DTC 6574, 2005 BCSC 1867 (BCSC)

The trial judge had incorrectly excluded from the evidence a conversation between the accused and a Canada Revenue Agent who came to the door of...

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Bernick v. Canada, 2004 DTC 6409, 2004 FCA 191

Before going on to indicate that nothing in the case (which concerned losses allegedly suffered by a Bahamian partnership) turned on Bahamian...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base cost of bonds equal to their FMV 139
Tax Topics - Income Tax Act - Section 9 - Accounting Principles accounting method must produce an accurate result 179
Tax Topics - Income Tax Act - Section 9 - Computation of Profit 179

Brown v. Canada, 2003 DTC 5298, 2003 FCA 192 (FCA)

Before determining not to overturn the findings of the trial judge on a finding as to the fair market value of software acquired by a partnership...

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Lecours v. The Queen, 2003 DTC 5009, 2002 FCA 5 (FCA)

In finding that the trial judge did not err in finding that shares received by the taxpayer pursuant to a corporate resolution that stated such...

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Selmeci v. The Queen, 2002 DTC 7186, 2002 FCA 293 (FCA)

Malone J.A. noted that under the informal Tax Court procedure, the Tax Court judge has a broader discretion than would otherwise obtain and (p....

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Canada v. Canadian Helicopters Ltd., 2002 DTC 6805, 2002 FCA 30

After noting that, in exceptional circumstances, interest on borrowed money may be deductible even if the direct use of the borrowed funds is not...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) indirect eligible use in exceptional circumstances 135

Harris v. The Queen, 2002 DTC 149 (FCTD)

Notes taken by a Rulings Officer in connection with a ruling were found to be records made in the ordinary course of "business" (as defined in s....

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Bell v. Canada, 2002 DTC 6780, 2002 FCA 7

Judicial findings of fact in Grant v. The Queen, 2000 DTC 1985 (TCC) that two individuals were the dominant persons with respect to real estate...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate dominant mind doctrine applies to co-tenants 178

Trzop v. Canada, 2002 DTC 6728, 2001 FCA 380

In a case respecting whether a reassessment of the Minister properly gave effect to a judgment of the Supreme Court of Canada, a transcript of...

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Vancouver Art Metal Works Ltd. v. The Queen, 2001 DTC 5337, 2001 FCT 265 (FCTD)

An admission by a Revenue Canada auditor during examination for discovery that gains realized by the taxpayer were from adventures in the nature...

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James v. Canada, 2001 DTC 5075 (FCA)

Bank documents that were admitted pursuant to s. 29 of the Canada Evidence Act were admissible notwithstanding that the affidavits were sworn 12...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Audit Procedure 101
Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) vacating not a remedy for lack of due dispatch 86
Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) no s. 56(2) inclusion to taxpayer if recipient of the transferred property had earned it rather than the taxpayer 332

Argus Holdings Ltd. v. The Queen, 2001 DTC 6681 (FCA)

Before finding that the taxpayer, in effect, had deducted reserves under s. 20(1)(m) with respect to initiation fees which, for accounting...

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Backman v. The Queen, 99 DTC 5602 (FCA), aff'd 2001 DTC 5149 (SCC)

In the absence of convincing evidence on Texas law, the Court looked to the Alberta Partnership Act to determine whether the taxpayer, by virtue...

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Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336, [1998] 1 CTC 213

The taxpayer was found to have acquired revenue-producing assets for a five-day period notwithstanding that the taxpayer had not included the...

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Timmins v. The Queen, 96 DTC 6378, [1996] 3 CTC 175 (FCTD)

Wetson J., in accepting (at p. 6387) expert evidence of a chartered accountant as to whether there was a reasonable expectation of profit, stated...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 122.3 - Subsection 122.3(1) 175

Bertram v. The Queen, 96 DTC 6034 (FCA)

Before finding that an apparently doctored document that had been provided by one of the taxpayers to Revenue Canada in a meeting with them was...

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MCA Television Ltd. v. The Queen, 94 DTC 6375 (FCTD)

In rejecting evidence that the description of the other party ("B.V.") to an agreement with the taxpayer as a collection agent for the taxpayer...

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Symes v. Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40

Iacobucci J. noted (p. 6014) that in determining the purpose for which an expense was made it should not be supposed that:

"Courts will be guided...

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Sidhu v. MNR, 93 DTC 5453, [1993] 2 CTC 278 (FCA)

The trial judge had committed an error of law when he concluded that failure of the taxpayers to keep proper records of wages paid by them to...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 230 - Subsection 230(1) 77

The Queen v. Old HW-GW Ltd., 93 DTC 5199, [1993] 1 CTC 363 (FCA)

A certificate provided by the Secretary of State for External Affairs of Canada that Puerto Rico was a political subdivision of the United States...

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Context 39

Urichuk v. The Queen, 93 DTC 5120, [1993] 1 CTC 226 (FCA)

At trial, Cullen J. had admitted extrinsic evidence as to whether payments made by the taxpayer under a separation agreement, which would have...

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R. v. Castelli, 92 DTC 6556, [1993] 1 CTC 76 (Ont. Ct. GD)

The trial judge had improperly inferred that the evidence of the accused lacked credibility due to his failure to cooperate with the authorities...

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Stowe-Woodward Inc. v. The Queen, 92 DTC 6149, [1992] 1 CTC 209 (FCTD)

At the request of the parties, Dubé J. agreed to visit the taxpayer's rubber covering plant (which was alleged to be a manufacturing and...

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Edward Bowes v. Minister of National Revenue, 91 D.T.C 5310, [1991] 1 CTC 68 (FCTD)

"... Where a taxpayer's conduct is equally consistent with two different courses of action, only one of which produces favourable tax...

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The Queen v. Betterest Vinyl Manufacturing Ltd., [1990] 2 CTC 292 (BCCA)

Discussion of the best evidence rule in relation to photocopies of documents.

Wil Mechanical Ltd. v. The Queen, 90 DTC 6475, [1990] 2 CTC 224 (FCTD)

McNair J. applied the following statement in Georgia Construction Co. v. Pacific Great Eastern Railway Co., [1929] S.C.R. 630 at 633, in finding...

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Border Chemical Co. Ltd. v. The Queen, 87 DTC 5391, [1987] 2 CTC 183 (FCTD)

"Since corporations act, formulate policies and take decisions through resolutions and decisions mainly of their boards of directors, which by law...

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The Queen v. Gorjup, 87 DTC 5348, [1987] 2 CTC 129 (FCTD)

The taxpayer was held to be carrying on a farming business in 1979 and 1980, partly in light of the fact that his operation had become successful...

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Phyllis Moore v. The Queen, 87 DTC 5217, [1987] 1 CTC 255, [1987] 1 CTC 319 (FCTD)

"Where the parties are agreed, in their conduct, on the meaning of contractual provisions, a court will usually adopt the interpretation accepted...

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Moore v. The Queen, 87 DTC 5215, [1987] 1 CTC 377 (FCA)

The statements in the CICA Handbook and an accounting text on the capital leasing rules were not matters for judicial notice and, absent consent,...

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Magilb Development Corp. Ltd. v. The Queen, 87 DTC 5012, [1987] 1 CTC 66 (FCTD)

"Generally, a document which is inadmissible cannot be made admissible simply because it is put to a witness in cross-examination unless the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate tentative overtures for subdivision did not effect a change in use 107
Tax Topics - Income Tax Act - Section 9 - Computation of Profit preliminary overtures for approval of housing development of farm did not convert to inventory 208

The Queen v. Capitol Life Insurance Co., 86 DTC 6164, [1986] 1 CTC 388 (FCA)

Foreign law can be established as a matter of fact by the opinion of a qualified lawyer.

"A party examining a corporate officer on discovery is...

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R. v. Marcoux, 85 DTC 5453, [1985] 2 CTC 254 (Alta. Prov. Ct.)

Oral statements made by the accuseds to Special Investigations ("S.I.") were not freely and voluntarily given, and accordingly were inadmissible....

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 3rd party seizure invalid 49

Spencer v. R., 85 DTC 5446, [1985] 2 CTC 310 (SCC)

The fact that the giving of evidence by a bank manager concerning specific customers and transactions of the Royal Bank in the Bahamas might...

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Armstrong v. The Queen, 85 DTC 5396, [1985] 2 CTC 179 (FCTD)

A horse was found to be capital property, not-withstanding that it was described as "inventory" in the taxpayer's return. Rouleau J. stated: "It...

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Burri v. The Queen, 85 DTC 5287, [1985] 2 CTC 42 (FCTD)

Strayer, J. stated: "I am unable to understand why there should be a strong presumption at all that a corporation designed for profit is earning...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 129 - Subsection 129(4) - Canadian Investment Income apartment rentals were not from an active business 98

W. Rudolph Construction Ltd. v. The Queen, 84 DTC 6454, [1984] CTC 457 (FCTD)

The taxpayer's argument that land was held on capital account was marred by an admission of its auditor that "he continued to report the land as...

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Frankel v. The Queen, 84 DTC 6220, [1984] CTC 259 (FCTD)

Reed, J., held that a Departmental employee could express his personal opinion as to the proper interpretation to be placed on notations made on...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 222 68

Lipsey v. MNR, 84 DTC 6192, [1984] CTC 208, 84 DTC 6191 (FCTD)

There is no relief available to a taxpayer from giving self-incriminating answers to questions asked of him under s. 231 by investigating officers...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) 79

Stephens v. The Queen, 84 DTC 6169 (FCTD)

"'Evidence of general character cannot avail accused against direct evidence of the fact of guilt'".

Greiner v. The Queen, 84 DTC 6073, [1984] CTC 92 (FCA)

An assumption made by the Minister in his pleadings should not bind him as an admission when evidence entered by the taxpayer's counsel at trial...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition "otherwise disposed of" includes extinguishment on surrender 85
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(b) 201

Bouchard v. The Queen, 83 DTC 5193, [1983] CTC 173 (FCTD)

Before going on to find that a parol real estate trust was valid for taxation purposes notwithstanding the Statute of Frauds, Cattanach J. stated...

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Riviera Hotel Co. Ltd. v. The Queen, 82 DTC 6045, [1982] CTC 30 (FCTD)

Statements in tax returns that "were not made inadvertently but only made following due consideration and professional advice ... constitute...

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Carruthers v. The Queen, 82 DTC 6009, [1982] CTC 5 (FCTD)

A valuator, who had been retained by the regional appeals office, valued the taxpayer's shares as at valuation-day at an embarrassingly high...

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Don Fell Ltd. v. The Queen, 81 DTC 5282, [1981] CTC 363 (FCTD)

Evidence of transactions occurring subsequent to the taxation years in question was admissible because it showed that the management bonuses,...

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Honeywood Ltd. v. The Queen, 81 DTC 5066, [1981] CTC 38 (FCTD)

"By reason of the wording of section 138(2)(b) [now, 247(2)(b)] of the Act, the plaintiff corporations are required to prove a negative ... ....

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 256 - Subsection 256(2.1) 53

Sandhu v. The Queen, 80 DTC 6097, [1980] CTC 158 (FCTD)

In finding that a resident of India was in partnership with two Canadians it was stated: "The terms used to describe a legal relationship,...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) partner carries on partnership business 19
Tax Topics - Income Tax Act - Section 96 62

Vanguard Trailers Ltd. v. The Queen, 80 DTC 6001, [1980] CTC 42 (FCTD)

It was found that a document which characterized a portion of a $250,000 payment, to be made by the plaintiff to an individual, as being in...

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The Queen, v. Leclerc, 79 DTC 5440, [1979] CTC 527 (FCTD)

Although the ordinary rules of evidence may prevent the contradiction by oral evidence of the terms of a written document, the Crown, as a third...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 68 71

Hummel Corp. of Quebec Ltd. v. The Queen, 79 DTC 5426, [1979] CTC 483 (FCTD)

Since the financial statements of the company were approved by its directors, the fact that they did not capitalize operating losses from the...

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Pepsi-Cola Canada Ltd. v. The Queen, 79 DTC 5387, [1979] CTC 454 (FCA)

The evidence of a witness was accepted that a $100,000 payment was received for the sale of goodwill, notwithstanding his signing of a receipt...

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Gahrns v. The Queen, 78 DTC 6436, [1978] CTC 651 (FCTD)

A sum paid to the plaintiff was found to be in respect of a compromise settlement of a threatened claim for damages by the plaintiff,...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 29

Atinco Paper Products Ltd. v. The Queen, 78 DTC 6387, [1978] CTC 566 (FCA)

Assistance in the interpretation of trust documents may be derived from the testimony of the settlor.

Wardean Drilling Co. Ltd. v. M.N.R., 78 DTC 6202, [1978] CTC 270 (FCTD)

"[W]here there is an admission that is contradicted by the evidence, the admission must be regarded as having been made in error."

Dobell v. The Queen, 77 DTC 5316, [1977] CTC 458 (FCTD)

Collier, J. accepted testimony that an agreement was concluded in December 1971, notwithstanding that it was dated February 3, 1972 effective...

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The Queen v. Esskay Farms Ltd., 76 DTC 6010, [1976] CTC 24 (FCTD)

After noting that a purchaser from the taxpayer did not record a liability in respect of the transaction until it, in turn, had received payment...

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Rosenblat v. The Queen, 75 DTC 5274, [1975] CTC 472 (FCTD)

"The minutes of the company are merely prima facie evidence of what occurrred, not conclusive evidence."

David v. The Queen, 75 DTC 5136, [1975] CTC 197 (FCTD)

Evidence of the subsequent conduct of the purchasers was admissible, in considering the possible application of s. 245(2) to the vendors, as part...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) 56
Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) proceeds from the sale of cash-rich company to pension fund for wind-up 5 months later were "otherwise appropriated ... on the winding-up" 321

Grant v. The Queen, 74 DTC 6252, [1974] CTC 332 (FCTD)

"If the parties intend to enter into a binding agreement and arrive at a consensus ad idem, the Court will give effect to it. The whole...

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The Queen v. Kuhl, 74 DTC 6024, [1973] CTC 846 (FCTD)

Fees received by the taxpayers from a company controlled by them were business income rather than employment income notwithstanding that they were...

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MNR v. Beaupré Estate, 73 DTC 5255, [1973] CTC 316 (FCTD)

"[W]hen a party dies before his appeal can be heard, and he has been examined and cross-examined on the same facts in an earlier proceeding...

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Weinberger v. MNR, 64 DTC 5060 (Ex Ct)

Before going on to accept oral evidence that the taxpayer had incurred significant costs in developing an invention, Thurlow J. stated (at p....

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Sinnott News Company Ltd. v. The Minister of National Revenue, 56 DTC 1047, [1956] CTC 81, [1956] S.C.R. 433

It was found that the taxpayer made deliveries, pursuant to verbal agreements, on a sale or return basis notwithstanding that in its accounts the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Timing 185

Dominion Taxicab Association v. Minister of National Revenue, 54 DTC 1020, [1954] CTC 34, [1954] S.C.R. 82

"While the method of book-keeping adopted by the parties is not conclusive either for or against the party sought to be charged with tax, I am of...

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R. v. Snider, 54 DTC 1129, [1954] CTC 255 (SCC)

The Minister of National Revenue was not entitled to object to the production before a court of the income tax returns of a person charged in...

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Salter v. MNR, [1946] Ex CR 634, 2 DTC 918

O'Connor J found (at p. 920) that the taxpayer, who was seeking to establish that he received a capital receipt upon the termination of his...

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See Also

Airzone One Ltd. v. The Queen, 2022 TCC 29

In connection with a CRA challenge to its SR&ED claims for various projects for the testing of airborne contaminants, the taxpayer called not only...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development presumption that a taxpayer satisfying the “how” SR&ED tests will also satisfy the “why” test 494

Yao v. The Queen, 2022 TCC 23 (Informal Procedure)

The Appellants who were refugee claimants, sought a determination that the denial by Minister of child tax benefits, on the basis that refugee...

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Logix Data Products Inc. v. The Queen, 2021 TCC 36

A report proffered as an expert’s report was not admitted because it offered conclusory opinions on the point to be decided by the court,...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development alleged SR&ED work was routine engineering 184

Landbouwbedrijf Backx B.V. v. The Queen, 2021 TCC 2

Before finding that the taxpayer had failed to establish that it was a Treaty resident in the Netherlands (before considering the Treaty...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(1) - Paragraph 128.1(1)(c) no application because taxpayer became a Canadian resident prior to the property's acquisition 246
Tax Topics - Treaties - Income Tax Conventions - Article 4 Dutch legal expert testimony was required in order to establish dual corporate residency - and failure to engage competent authorities 632
Tax Topics - General Concepts - Estoppel Minister not precluded from reassessing contrary to initial acceptance of non-residency in returns as filed 109

Larkin v. The Queen, 2020 TCC 98 (Informal Procedure)

A retirement-age geologist with decades of successful experience as a prospector, entrepreneur and inventor, and who worked on a number of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit geologist with past successes but no current income was carrying on business 294
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) a geologist with no current income could deduct various expenses documented only in spreadsheets 210

Paletta v. The Queen, 2019 TCC 205, aff'd 2021 FCA 182

Hogan J (at para. 105) cited Hammill for the proposition “that the Tax Court is not bound by an admission which is shown to be contrary to the...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Sham film marketing partnership loss denied on the basis that an alleged option was a sham 415
Tax Topics - Income Tax Regulations - Regulation 231 - Subsection 231(6) expectation of repurchase option being exercised generated a prescribed benefit 207
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose expenses non-deductible because partnership expected to be repurchased before any income generated 127
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate rental revenues were incidental to secondary intention save for land with 25-year hold 309

Anand v. The Queen, 2019 TCC 119

The appellant and his wife were hired by a busy professional couple (Dr. Gupta and Dr. Khanna) to construct a new home on a property they had...

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Words and Phrases
parol evidence rule
Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency agency arrangement found notwithstanding written contract terms given that taxpayer acted as a conduit 203

Ellison v Sandini Pty Ltd, [2018] FCAFC 44

An order of the Australian family court required the transfer of shares by a named company in its capacity as trustee of a family trust. In fact,...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership family court order requiring the transfer of a portion of a larger bloc of shares likely did not result in a change in their beneficial ownership as the shares likely were not fungible 1019
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition family court order did not effect a change in beneficial ownership of a larger bloc of shares held by the original owner (and in any event, the order named the wrong person) 768
Tax Topics - Income Tax Act - Section 73 - Subsection 73(1) - Paragraph 73(1)(b) subjective belief of parties that family court orders were efficacious did establish that a share transfer to a spouse occurred “because of” them 419

Rowntree v Commissioner of Taxation, [2018] FCA 182

If a shareholder is the sole director of his company, does it follow that an advance made to him by his company was a loan if that was his intent?...

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Other locations for this summary
Tax Topics - General Concepts - Evidence contract must be evinced by documents or conduct
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) loan or other contract can only be achieved explicitly or through being evinced by conduct 434

CIT Group Securities (Canada) Inc. v. The Queen, 2016 TCC 163, 2017 TCC 86

Testimony of experts on Barbados law indicated that an indirect Barbados subsidiary of the taxpayer was required to be licensed as a trust and...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(l) - Subparagraph 95(2)(l)(iii) regulated Barbados subsidiary which invested in corporate debt qualified under the s. 95(2)(l) exclusion for foreign banks 767
Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Foreign Bank no requirement to be regulated as a bank 243

Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151

Before noting (at para. 76) that "the Appellant did not bring expert witnesses to explain to the Court the operation of the law of agency (or of...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency annual fees charged by non-share corporation to its members were not reimbursements for expenses incurred by it as their agent 377
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

Okoroze v. The Queen, 2015 DTC 1107 [at 627], 2015 TCC 64

The taxpayer was reassessed for his 2004 to 2008 tax years for undeclared income, shareholder benefit, and adjustment for rental expenses. The...

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McCarthy v. The Queen, 2016 TCC 45

Counsel for the taxpayer argued (at para. 18) “that the Rules of this Court which require the Appellant to provide information on discovery...

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Chaudhry v. The Queen, 2016 DTC 1030 [at 2721], 2016 TCC 28 (Informal Procedure)

The appellant argued that the Court had no evidence that the reassessment of the appellant had been made pursuant to valid legislation as the...

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Advocate Gen. for Scotland v. Murray Group Holdings Ltd., [2015] CSIH 77, [2015] BTC 36 (Ct. of Ses. (Inner House, 2nd)), aff'd sub nomine RFC 2012 Plc (formerly The Rangers Football Club Plc) v Advocate General for Scotland (Scotland) [2017] UKSC 45

Lord Drummond Young found that a scheme, which entailed employers paying employee bonus amounts to a master trust whose trustees in their...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) income derived from service is assessable even where agreed to be redirected to 3rd party 329
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) Scottish and English trust concepts had similar practical effect 90

Staltari v. The Queen, 2015 DTC 1130 [at 818], 2015 TCC 123

Before accepting largely uncorroborated evidence of the taxpayer respecting his reasons for acquiring a property, Owen J stated (at para. 76):

In...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business no business where no business organization 167
Tax Topics - Income Tax Act - Section 38 - Paragraph 38(a.2) land donated in order to achieve tax benefit was still a gift to a qualified donee 133
Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(a) exclusion of gains that are ordinary income 149
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate secondary intention to develop land irrelevant if land donated instead 500

George Weston Limited v. The Queen, 2015 TCC 42

In rejecting the Crown's submission that she should reject the evidence of the taxpayer's expert, on the use of derivatives to hedge risk, on the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Foreign Exchange cross-currency swap was a hedge notwithstanding no intention to sell underlying indirect U.S. asset 445

Invesco Canada Ltd. v. The Queen, 2014 TCC 375

Before finding that the consideration for management services provided by a mutual fund trust manager to the trusts did not include special rebate...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration management fee distributions to large MFT unitholders 169
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) discounted management fees charged by manager to MFTs not grossed up by MFT distributions of the discounts to large unitholders 326

Agnico-Eagle Mines Limited v. The Queen, 2015 DTC 1008 [at 43], 2014 TCC 324, aff'd 2016 FCA 130

Woods J excluded an expert's report on the effect on the taxpayer's stated capital account of a conversion of convertible debentures as this...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 39 - Subsection 39(2) U.S. dollar principal of a convertible debenture should be considered on conversion to have been settled at the historical exchange rate when the conversion price was set 542
Tax Topics - Income Tax Act - Section 261 - Subsection 261(2) U.S. dollar principal of a convertible debenture should be considered on conversion to have been settled at the historical exchange rate when the conversion price was set

Daimsis v. The Queen, 2014 DTC 1118 [at 3273], 2014 TCC 118 (Informal Procedure)

Revenu Québec assessed the taxpayer under a cash-flow analysis, as her lifestyle exceeded her income, and she was not forthcoming with Revenu -...

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Henco Industries Limited v. The Queen, 2014 DTC 1161 [at 3528], 2014 TCC 192

The taxpayer advanced evidence to demonstrate that the proper characterization of a payment received by it from the Ontario government was...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Land deference to taxpayer's figure within appraiser's range of values 111
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) compensation received in course of business but not in course of earning income 192
Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Cumulative Eligible Capital payment to withdraw from business was not an eligible capital amount 146
Tax Topics - Income Tax Act - Section 23 - Subsection 23(1) land ceased to be inventory through sterilization rather than business cessation 184
Tax Topics - Income Tax Act - Section 3 compensation payment for destroyed business was non-taxable 171
Tax Topics - Income Tax Act - Section 9 - Compensation Payments compensation payment for destroyed business was non-taxable 171

Bolton Steel Tube Co. Ltd. v. The Queen, 2014 DTC 1102 [at 3202], 2014 TCC 94

In finding that a settlement agreement had been reached on terms as construed by the taxpayer rather than the Minister, Campbell J stated (at...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) reassessment to add fictitious income was void 336
Tax Topics - Income Tax Act - Section 169 - Subsection 169(3) s. 169(3) reassessment cannot increase quantum of previous assessment 210

Vine Estate v. The Queen, 2014 DTC 1088 [at 3130], 2014 TCC 64

The fair market value of a Toronto apartment building was in issue because of its deemed disposition on the taxpayer's death. Before rejecting the...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Land rent-controlled apartment 102

Roszko v. The Queen, 2014 DTC 1083 [at 3099], 2014 TCC 59

The taxpayer made loans to a corporation that, it transpired, was engaged in a Ponzi scheme. C Miller J found that purported interest payments...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit contractual payments derived from fraud v. contract itself is a fraud 133

Cameco Corporation v. The Queen, 2014 TCC 45

In a transfer pricing dispute, the taxpayer's law firm (Osler) and a third party spent approximately 14,000 hours collecting, reviewing and...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) appeals from superceded reassessments were nullities 56
Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege basis for claim not disclosed 119

McKesson Canada Corporation v. The Queen, 2014 DTC 1040 [at 2723], 2013 TCC 404

FCA appeal settled.

The taxpayer filed experts' reports in addition to those for which the authors testified at trial. Boyle J stated (at para....

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Purpose/Intention tax purpose v. commercial result 92
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) terms adjusted within framework of transaction chosen by taxpayer 928
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(4) advocacy 3rd-party report not read by taxpayer 163
Tax Topics - Treaties - Income Tax Conventions - Article 9 5-year limitation did not apply to secondary Part XIII assessment 206

Lee v. The Queen, 2013 DTC 1227 [at 1248], 2013 TCC 289

Woods J found that the taxpayer's criminal conviction for tax evasion was not merely prima facie proof that the taxpayer under-reported his...

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Pièces automobiles Lecavalier Inc. v. The Queen, 2014 DTC 1126 [at 3319], 2013 TCC 310

The taxpayer sought to establish through testimony of a Canadian tax accountant who had advised in connection with the transactions under review...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) debt-paydown transactions were avoidance transactions 268
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) avoidance of debt forgiveness rules was abusive 277
Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) debt-paydown transactions effected in contemplation of sale transaction were part of same series as the sales transactions 248

Harvey v. The Queen, 2013 TCC 298

Graham J found (citing Raposo) that the taxpayer's guilty plea under s. 239 for failing to report commission income from his real estate business...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) guilty plea is prima facie proof of income from tax evasion 111
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose deduction based on authorized use 109

Last v. The Queen, 2012 DTC 1290 [at 3895], 2012 TCC 352

The taxpayer disputed, inter alia, the amount of revenue from various business activities. In granting some but not all of the adjustments the...

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Raposo v. The Queen, 2013 DTC 1216 [at 1199], 2013 TCC 265

The taxpayer had pleaded guilty to fraud in misappropriating funds from her former employer. She was sentenced to imprisonment of two years less...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) guilty plea prima facie proof of income from fraud 193

River Hills Ranch Ltd. v. The Queen, 2013 DTC 1200 [at 1064], 2013 TCC 248

Payments received by the taxpayers for the termination of their supply contracts (and thus as compensation for the destruction of their related...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Compensation Payments payments styled as herd expense reimbursements in substance were capital receipts for destruction of business and were proceeds of the related agreements 296

Rahman v. The Queen, 2012 DTC 1270 [at 3799], 2012 TCC 320 (Informal Procedure)

Woods J. disallowed the taxpayer's claim of various expenses connected with his cab-driving business, given that the taxpayer did not keep...

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Kelly v. The Queen, 2012 DTC 1109 [at 3055], 2012 TCC 66

Sheridan J. permitted the taxpayer's rental losses from the studio apartment she had purchased in a condominium near a ski resort, as disallowing...

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Hafizy v. The Queen, 2012 DTC 1093 [at 2943], 2012 TCC 56, aff'd 2014 FCA 109

Sheridan J. found that the taxpayers were unable to demolish the Minister's assumptions about their business revenue and expenses because their...

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Zaki v. The Queen, 2011 DTC 1004 [at 18], 2010 TCC 606 (Informal Procedure)

The CRA auditor who handled the taxpayer's reassessment was not available as a witness, so the auditor who had taken over the file testified...

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On-Line Finance & Leasing Corporation v. Canada, 2010 DTC 1325 [at 4243], 2010 TCC 475

Campbell J. found that the parol evidence rule prevented the Minister from bringing extrinsic evidence that would have shown that the taxpayer was...

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Cirone v. The Queen, 2010 DTC 1103 [at 3034], 2010 TCC 137

Paris J. at paras. 13-14:

While the task of proving expenses is made more difficult where a taxpayer has not kept any records or receipts, it is...

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Suzanne Sterling-Ross v. The Queen, 2009 DTC 1892, 2009 TCC 525 (Informal Procedure)

The Court refused to examine four boxes of documents that the self-represented taxpayers brought to the Court without sorting or examining them,...

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Ollivierre v. The Queen, 2009 DTC 1796, 2009 TCC 490 (Informal Procedure)

Before permitting parol evidence of the surrounding circumstances culminating in a letter of agreement, Rip, C.J. noted (at para. 38) that "an...

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Witt v. The Queen, 2008 DTC 4322, 2008 TCC 407

The subject matter of expert evidence was neither complex nor highly technical, so that such evidence was not necessary to enable the trier of...

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Klaboe v. The Queen, 2007 TCC 239

The applicant's request for an order for the respondent to produce all materials relating to the negotiation of the Canada-Barbados Income Tax...

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Corpor-Air Inc. v. The Queen, 2007 DTC 841, 2006 TCC 75

In a case where the issue was whether the taxpayer was controlled by the husband of the individual who was its sole director, officer and...

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Avotus Corporation v. The Queen, 2007 DTC 215, 2006 TCC 505

Given that there was no ambiguity in an agency agreement between the taxpayer and its Puerto Rican subsidiary, it was not necessary to consider...

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Benjamin v. The Queen, 2006 DTC 2265, 2006 TCC 69 (Informal Procedure)

Before going on to find that the taxpayer was not entitled to an allowable business investment loss deduction on the basis that the taxpayer had...

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Yoon v. The Queen, 2005 DTC 1109, 2005 TCC 366

Given that "residency is a fundamental concept in the area of taxation and determination of residency is a question of general law" (p. 1114) it...

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Shahsavar v. The Queen, 2005 DTC 523, 2005 TCC 184

An assignment was found to be a bona fide document validly transferring legal rights of the assignor to the assignees notwithstanding deficiencies...

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Redrupp v. The Queen, 2004 DTC 3320, 2004 TCC 640

The taxpayer, who was a senior partner of Pricewaterhouse, stated that he followed a practice of recording from invoices substantial expenses that...

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Morley v. The Queen, 2004 DTC 2604, 2004 TCC 280, briefly aff'd 2006 DTC 6351, 2006 FCA 171

Archambault J. inferred that the evidence of an individual who could have been called by the taxpayer and was not would have been adverse to the...

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VIH Logging Ltd v. The Queen, 2004 DTC 2090, 2003 TCC 732

Woods J. indicated that the date an assessment was sent by courier could be established without someone at CCRA recalling the details of the...

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Hewlett Packard (Canada) Ltd. v. The Queen, 2003 DTC 1324 (TCC), rev'd 2004 DTC 6498, 2004 FCA 240

In accepting evidence that the vendor and purchaser had intended property in automobiles to pass before the end of the taxpayer's year end...

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McCoy v. The Queen, 2003 DTC 660, 2003 TCC 332

An expert appraiser provided an opinion that the report of another individual, who was not an expert, was appropriate and reasonable. Bowman...

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Chomica v. The Queen, 2003 DTC 535 (TCC)

Before finding that there was insufficient evidence (other than heresay evidence) that the taxpayer had received commissions from a company...

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Petro-Canada v. The Queen, 2003 DTC 94 (TCC), aff'd supra.

Bowie T.C.J. rejected the evidence of a expert witness on the basis that the witness made frequent reference to both factual material that had...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Other 44
Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) jointly-owned company did not deal at arm's length with its two shareholders acting in concert 187

Aikman v. The Queen, 2002 DTC 6874 (FCA)

The Tax Court Judge had confirmed a finding of the Canadian Cultural Property Export Review Board that a prototype heavy-lift aircraft donated by...

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Imperial Oil Ltd. v. The Queen, 2002 DTC 1954 (TCC)

Respecting a question that was asked of an expert witness as to whether a loan would have been by the taxpayer if it were not for the tax...

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Hunter v. The Queen, 2001 DTC 907 (TCC) (Informal Procedure)

After noting that evidence had been adduced, over the objection of the Crown, that the former common-law spouse of the taxpayer had included...

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Mathew v. The Queen, 2001 DTC 742 (TCC)

A report of an accountant was inadmissible given that it was based on his own findings of fact rather than being based on stated facts or...

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Davidson v. The Queen, 99 DTC 933, [1999] 3 CTC 2159 (TCC)

Bowie TCJ. refused to make a finding that witnesses had fabricated their evidence because counsel for the Crown, who proposed such a finding, had...

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Promex Group Inc. v. The Queen, 98 DTC 1588 (TCC)

Bowman TCJ. found that informant's privilege required Revenue Canada officials to white-out the names of informants who had sought to instigate an...

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Mihelakos v. The Queen, 97 DTC 1450 (TCC)

A transaction that was documented in a confusing fashion was characterized as representing a sale by the taxpayer of his 1/2 interest in a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 98 - Subsection 98(2) 73

Telecomsyst Services Inc. v. The Queen, 97 DTC 684 (TCC)

Dussault TCJ. found that it was not relevant to the status of the individual advanced as an expert by the Crown that he was licensed as a...

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Lay v. The Queen, 95 DTC 272, [1993] 2 CTC 2916 (TCC) (Informal Procedure)

Mogan TCJ. found on the authority of MNR v. Ouellette and Brett, 71 DTC 5094, that the parol evidence rule did not apply to prohibit the taxpayer...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b) 103

Kalousdian v. The Queen, 94 DTC 1722, [1994] 2 CTC 2127 (TCC)

After stating that less formality is required where a loan is made to an individual by a corporation in which an arm's length individual is a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2.4) 173

Kamsel Leasing Inc. v. MNR, 93 DTC 250, [1993] 1 CTC 2279 (TCC)

After noting (at p. 254) that "the role of expert witnesses is to provide impartial assistance to a court, particularly when complex issues of a...

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David Weisdorf v. Her Majesty the Queen, [1993] 2 CTC 2756

After noting that there was no evidence that a journal entry that purported to eliminate a shareholder loan through a set-off arrangement had been...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2.6) journal entry made after the s. 15(2.6) deadline did not have retroactive effect 171

C&E Commissioners v. Battersea Leisure Ltd., [1992] BTC 5011 (Q.B.)

Kennedy J. applied the decision in IR Commissioners v. Church Commissioners for England, [1977] A.C. 329 (HL) where it was found that in revenue...

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United Color and Chemicals Ltd. v. MNR, 92 DTC 1259, [1992] 1 CTC 2321 (TCC)

Before going on to find that kickback payments made by the taxpayer were deductible, Kempo J. stated (p. 1263):

"That the rebate arrangements were...

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Samra v. MNR, 92 DTC 1008, [1991] 2 CTC 2653 (TCC)

At 1011:

"While I accept the no provision of the Income Tax Act requires that such expenditures be supported by documentation such as invoices,...

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Savoidakis v. MNR, 91 DTC 1463, [1991] 2 CTC 2599 (TCC)

Before allowing a substantial portion of expenses of an investment consultant which Revenue Canada had disallowed, Couture J. stated (p....

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William G. Docherty v. Minister of National Revenue, 91 DTC 537, [1991] 1 CTC 2409 (TCC)

In finding that the elimination of indebtedness of the taxpayer to his corporation by set-off was sufficiently evidenced by information contained...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2.6) 83

Village Inn Hotel Ltd. v. MNR, 91 DTC 145, [1990] 2 CTC 2597 (TCC)

In finding that it was not necessary for the agreement of a corporation to pay the food and accommodation expenses of its owner-operators to be...

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Pallan v. MNR, 90 DTC 1102, [1990] 1 CTC 2257 (TCC)

After discussing the judgment in Continental Insurance Co. v. Dalton Cartage Co. Ltd., [1982] 1 S.C.R. 164, Christie A.C.J. stated (p. 1107):

"It...

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Essex County Council v. Ellam, [1989] BTC 133 (CA)

The Court rejected a submission that since a deed of covenant was a deed, the question whether sums payable under the deed of covenant were "pure...

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Furness Withy & Co. Ltd. v. MNR, 66 DTC 5358 (Ex Ct), aff'd 68 DTC 5033, [1968] CTC 35, [1968] S.C.R. 221

The taxpayer, which was a resident of the U.K. and carried on an international shipping business both directly and through subsidiaries, provided...

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Schouten v. MNR, 63 DTC 397 (TAB)

Mr. Fisher accepted the taxpayer's oral evidence that an agreement that was in the form of a sublease agreement in fact was intended to give...

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Warsh & Co. Ltd. v. MNR, 62 DTC 247 (TAB)

Mr. Fordham followed Salter v. MNR, 2 DTC 918 (Ex Ct) in finding that although an agreement between the taxpayer and an American company indicated...

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Doughty v. Commissioner of Taxes, [1927] AC 327 (PC)

On the formation of a partnership, the excess of the nominal value of the shares issued over the net book value of the assets transferred was...

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Administrative Policy

4 March 2008 External T.I. 2008-0267001E5 F - Crédit pour la condition physique des enfants

An organization stores the relevant data on a computer system, generates receipts electronically, prints them and mails them to the taxpayers who...

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3 January 2007 External T.I. 2006-0180601E5 F - Facturation entre deux sociétés affiliées.

Is there a need for written invoicing for management services between two non-arm's length corporations? CRA indicated this is not required under...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 230 - Subsection 230(1) invoices between domestic affiliates not required, but should be retained for evidentiary purposes consistently with IC-78-10R4 50

13 December 2006 External T.I. 2005-0156201E5 F - Records on Heat Sensitized Paper

A taxpayer receives receipts from suppliers on thermal paper, the information on which naturally disappears after a few months. After noting that...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 230 - Subsection 230(1) non-compliance with s. 230(1) does not preclude establishing an expense 112

IT-218R "Profit, Capital Gains and Losses from the Sale of Real Estate, including Farm Land and Inherited Land and Conversion from Real Estate from Capital Property to Inventory and Vice Versa"

The allocation of the cost of real estate to inventory in the taxpayer's accounting records will be considered to represent prima facie evidence...

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Articles

Lucie Lamarre ACJ, Isida Ranxi, "Taxpayer Rights and Voluntary Compliance: The Example of the Canadian Judiciary", Tax Notes International, 3 October 2016, p. 61

Guidelines re assistance from the bench (p. 65)

Justice Strayer has provided the following guidance in relation to the potential of crossing the...

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Amir Pichhadze, "Can, and Should, the Parol Evidence Rule Be Invoked by or against the Canadian Tax Authorities in Tax Litigation? Lessons from US Jurisprudence", Bulletin for International Taxation, September 2013, p. 474

Definition of parol evidence rule (p. 474)

In Canada, a widely cited description of the [parol evidence] rule is that by Lambert J.A. of the...

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The Sedona Canada Principles Addressing Electronic Discovery, (January 2008) (thesedonaconference.org), Principle 2

In any proceeding, the parties should ensure that steps taken in the discovery process are proportionate, taking into account (i) the nature and...

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Michele Anderson, "The Heresay Exception for Business Records: Why Section 30 of the Canada Evidence Act matters", Tax Litigation, Vol. XI, No. 4, 2003, p. 714.

Quigley, "Dealing with Expert Evidence in Tax Cases", 1993 Canadian Tax Journal, No. 6, p. 1071.

Perell, "The Problems of Without Prejudice", 71 Canadian Bar Review, June 1992, p. 223.