Cases
Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia), rev'd on various grounds [2019] FCAFC 51
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| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares | private equity fund LP with 5-year holding objective realized share gain on income account | 167 |
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) | gains of a NR PE fund from disposals of Australian share investments that were managed in part in Australia were derived from Australia | 411 |
| Tax Topics - Treaties - Income Tax Conventions - Article 3 | each U.S.-resident partner of a Caymans PE LP carried on a U.S. “enterprise” | 222 |
| Tax Topics | 386 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 13 | exclusion in Art. 13 of Aust.-U.S. Treaty for real property dispositions extended to shares of Australian holding company holding mining leases through grandchild | |
| Tax Topics - General Concepts - Stare Decisis | lower court not bound by a point of law that was assumed rather than examined by a higher court | 272 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | assessment of partnership was assessment of partners | 83 |
| Tax Topics - Treaties - Income Tax Conventions - Article 6 | Art. 6 extends common law meaning of real property | 180 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (d) | shares of lithium mining and processing company were derived principally from the processing rather than mining operation and, thus, were not taxable Australian real property | 500 |
| Tax Topics - Income Tax Act - Section 218.3 - Subsection 218.3(1) - Canadian Property Mutual Fund Investment | shares of Australian mining company were primarily attributable to the processing rather than mining operations | 140 |
Maréchal v. Canada, 2006 DTC 6524, 2005 FCA 124
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Canada (Attorney General) v. Nash, 2005 DTC 5696, 2005 FCA 386
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| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | error to treat purchased prints as having higher FMV than cost based on retail market | 117 |
CIT Financial Ltd. v. Canada, 2004 DTC 6573, 2004 FCA 201
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Canada v. Malette, 2004 DTC 6415, 2004 FCA 187
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| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Cultural Gifts | 89 |
Petro-Canada v. The Queen, 2003 DTC 94 (TCC), aff'd supra.
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| Tax Topics - General Concepts - Evidence | 78 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 179 |
Semet-Solvay Co. Deputy v. MNR (1958), 20 DLR (2d) 663 (Ex Ct)
Sweeney v. The Queen, 90 DTC 6507 (FCTD)
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| Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) | 124 |
Friedberg v. The Queen, 89 DTC 5115 (FCTD)
The Queen v. Demco Management Ltd., 84 DTC 6065, [1983] CTC 419 (FCTD), aff'd 85 D.T.C 5603, [1986] 1 CTC 92 (FCA)
Goodwin Johnson (1960) Ltd. v. The Queen, 83 DTC 5417, [1983] CTC 389 (FCTD), aff'd 86 DTC 6185, [1986] CTC 448 (FCA)
The Queen v. Schubert, 80 DTC 6366, [1980] CTC 497 (FCTD)
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | 81 |
Lipper v. The Queen, 79 DTC 5246, [1979] CTC 316 (FCTD)
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| Tax Topics - General Concepts - Accounting Principles | 42 | |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | 116 |
Kennedy v. MNR, 73 DTC 5359, [1973] CTC 437 (FCA)
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | benefit in year of note issuance/tenant improvement benefit based on PV of reversion boost | 305 |
| Tax Topics - Income Tax Act - Section 9 - Timing | 64 |
See Also
Miller v. The Queen, 2019 TCC 204 (Informal Procedure)
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| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | taxpayer did not displace Minister's assumption that software had not appreciated over its purchase price | 135 |
Eyeball Networks Inc. v. The Queen, 2019 TCC 150
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| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | s. 160 applied where a note of the tax debtor, whose only value was in a note owing, in turn, to it by a NAL company, was set-off against the latter note | 446 |
Kaul v. The Queen, 2019 TCC 17
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| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | donated art work had FMV equal to its cost | 164 |
Stewart v. The Queen, 2019 TCC 22
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| Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j) | mortgage secured by largely worthless land was a mortgage | 237 |
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(9) - Paragraph 146(9)(b) | mortgage issued in scam had full FMV until the funds were stolen | 395 |
Commissioner of State Revenue v Placer Dome Inc., [2018] HCA 59
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| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14.1 - Paragraph (a) | goodwill must have a connection to attracting custom | 453 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | protean nature of property concept | 445 |
Morrison v. The Queen, 2018 TCC 220
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| Tax Topics - General Concepts - Onus | taxpayers had the burden of disproving the Minister’s assumptions about their gift tax shelter about which they knew virtually nothing | 400 |
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | gift was not vitiated by benefits | 518 |
SRI Homes Inc. v. The Queen, 2014 DTC 1185 [at 3693], 2014 TCC 180
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss | shareholder loans to trailer park companies were made to earn income in taxpayer's own manufactured home business | 223 |
Lupien v. The Queen, 2016 TCC 2
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| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | double application of s. 160 re asset sale for excess consideration | 90 |
Mariano v. The Queen, 2015 DTC 1209 [at 1331], 2015 TCC 244
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| Tax Topics - General Concepts - Ownership | no acquisition of unascertained property | 66 |
| Tax Topics - General Concepts - Sham | taxpayer involvement in deceit unnecessary | 357 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | void for lack of certainty of objects | 208 |
| Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2) | delegation of power of appointment to promoter not authorized | 222 |
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | no gift where no intent for impoverishment and where gifted property not yet identified | 526 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(35) | attempted use of initial gift to step-up ACB under s. 69(1)(c) | 238 |
Commissioner of Taxation v. Resource Capital Fund III LP, [2014] FCAFC 37 (Fed. Ct. of Austr.)
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property | mining information not to be valued separately at reproduction cost | 286 |
| Tax Topics - Treaties - Income Tax Conventions - Article 13 | mining information not to be valued separately at reproduction cost | 286 |
| Tax Topics - Treaties - Income Tax Conventions - Article 4 | reverse hybrid partnership | 415 |
Resource Capital Fund III LP v. Commissioner of Taxation, [2013] FCA 363 (Fed. Ct. of Austr.), rev'd supra.
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| Tax Topics - Treaties - Income Tax Conventions - Article 13 | mine deriving value from information | 392 |
| Tax Topics - Treaties - Income Tax Conventions - Article 4 | 310 |
Canadian Winesecrets Inc. v. The Queen, 2011 DTC 1310 [at 1742], 2011 TCC 390 (Informal Procedure)
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | mere personal goodwill | 160 |
Anthony v. The Queen, 2010 DTC 1356 [at 4392], 2010 TCC 533 (Informal Procedure), aff'd 2012 DTC 5019 [at 6633], 2011 FCA 336
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 150 |
Nantel v. The Queen, 2010 DTC 1264 [at 3836], 2009 TCC 599
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Russell v. The Queen, 2009 TCC 548, 2009 DTC 1371 (Informal Procedure)
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| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | 136 |
Nguyen v. The Queen, 2008 DTC 4390, 2008 TCC 401 (Informal Procedure)
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Baxter v. The Queen, 2006 DTC 2642, 2006 TCC 230
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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | uncontrolled dealings | 123 |
| Tax Topics - Income Tax Act - Section 9 - Agency - Agency | 88 |
Westward Explorations Ltd. v. The Queen, 2006 DTC 2443, 2006 TCC 105
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| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(a) | 76 |
Quinn v. The Queen, 2004 DTC 3328, 2004 TCC 649
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Maréchal c. La Reine, 2004 DTC 3227, 2004 TCC 464
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Morley v. The Queen, 2004 DTC 2604, 2004 TCC 280, briefly aff'd 2006 DTC 6351, 2006 FCA 171
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| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | 36 | |
| Tax Topics - General Concepts - Evidence | 30 | |
| Tax Topics - General Concepts - Onus | 94 | |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | 175 | |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(27) - Paragraph 13(27)(d) | 86 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | non-arm's length terms | 107 |
| Tax Topics - Income Tax Act - Section 96 | start-up activities sufficient to constitute carrying on business in common | 110 |
CIT Financial Ltd. v. The Queen, 2003 DTC 1138, 2003 TCC 544
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(2) | specific provisons applied before GAAR | 55 |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(a) | 86 |
Malette v. The Queen, 2003 DTC 1078, 2003 TCC 542
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World Corp. v. The Queen, 2003 DTC 951, 2003 TCC 494
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | 180 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) | 81 |
Brown v. The Queen, 2001 DTC 1094 (TCC), aff'd supra 2003 DTC 5298 (FCA)
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| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | 69 | |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(27) - Paragraph 13(27)(d) | 137 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | partnership purchase was NAL given that GP's shareholder acted in concert with vendor | 143 |
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(2.2) - Paragraph 96(2.2)(d) | 67 | |
| Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) | 54 |
Hallatt v. The Queen, 2001 DTC 128 (TCC)
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| Tax Topics - General Concepts - Onus | 77 |
Teleglobe Canada Inc. v. The Queen, 2000 DTC 2493 (TCC), aff'd 2002 DTC 7517, 2002 FCA 408
Aikman v. The Queen, 2000 DTC 1874 (TCC)
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Pustina v. The Queen, 96 DTC 1594 (TCC)
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| Tax Topics - Income Tax Act - 101-110 - Section 110.1 - Subsection 110.1(1) - Paragraph 110.1(1)(a) | 36 | |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Commodities, and commodities futures and derivatives | paintings acquired for donation | 96 |
Gilvesy v. The Queen, 96 DTC 1417 (TCC)
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 131 |
Les Placements A & N Robitaille Inc. v. MNR, 96 DTC 1062 (TCC)
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| Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Cumulative Eligible Capital | 114 |
Administrative Policy
P113 – "Gifts and Income Tax" 2013
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| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | 38 |
13 August 2013 External T.I. 2012-0471401E5 F - FMV - partnership interest
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| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) - Paragraph 85(1)(c) | FMV of professional partnership interest would normally discount the value of s. 34-elected WIP for income taxes | 126 |
| Tax Topics - Income Tax Act - Section 34 | FMV of partnership interest reduced re deferred income taxes on WIP subject to s. 34 election | 39 |
7 November 2012 External T.I. 2012-0466681E5 F - Frais de gestion environnementale
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | ecocharges payable on any purchase of electronic goods included in benefit from their gift | 169 |
15 June 2012 External T.I. 2012-0434761E5 F - Dons liés à une police d'assurance-vie
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| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | gift if pay policy premiums following assignment of policy to charity, but not by virtue of designating charity as policy beneficiary | 250 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(31) | donated life insurance policy to be valued on ordinary principles | 126 |
4 October 2002 External T.I. 2002-0154725 - LIFE INTEREST-REMAINDER INTEREST
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| Tax Topics - Income Tax Act - Section 70 - Subsection 70(5) | 182 |
2000 Ruling 1999-001072 -
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| Tax Topics - Income Tax Act - Section 55 - Subsection 55(3.1) - Paragraph 55(3.1)(a) | 46 |
5 October 1994 External T.I. 5-942164 -
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| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | 79 |
3 December 1993 T.I. 920099 (C.T.O. "Transfer of Farm Inventory to a Corporation")
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(4) | 57 |
September 1992 B.C. Revenue Canada Round Table, Q. 31 (May 1993 Access Letter, p. 228)
Tax Professionals Mini Round Table - Vancouver - Q. 31 (March 1993 Access Letter, p. 110)
4 February 1992 Memorandum (Tax Window, No. 16, p. 21, ¶1730)
20 September 1991 T.I. 911923 [FMV excludes GST]
26 November 1990 T.I. (Tax Window, Prelim. No. 2, p. 23, ¶1070)
89 C.R. - Q.32
81 C.R. - Q.49
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | 39 |