Illegality

Table of Contents

Cases

Canada v. Raposo, 2019 CAF 208

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Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 presumption of complementarity in s. 8.1 must be overridden by expansive wording in the ETA provision in question 284
Tax Topics - Excise Tax Act - Section 272.1 - Subsection 272.1(5) s. 272.1(5) did not apply to debt of a partnership that was void for carrying on an illicit activity 324
Tax Topics - Income Tax Act - Section 96 Civil Code and common law elements of partnership are similar 90

Le Groupe PPP Ltée v. The Queen, 2017 TCC 2, briefly aff'd 2018 FCA 123

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Tax Topics - Excise Tax Act - Section 175.1 “warranties” funding the incremental cost of a new vehicle after complete loss of old vehicle likely were insurance policies and were not re quality, fitness or performance 327
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) payer of auto “warranty” claim did not benefit from the auto supply 259

Durocher v. Canada, 2016 CAF 299

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Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) option valid notwthstanding that its exercise in full by holder would be illegal 315
Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 Tax Court can review validity of contract in reviewing assessment 123

Hôpital Santa Cabrini v. Canada, 2016 CAF 207

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Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 6 a hospital which contracted for the services of nurses employed by a personnel-services agency was receiving a taxable supply 219
Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) contractual interpretation question subject to Housen standard 54

Livent Inc. v. Deloitte & Touche, 128 OR (3d) 225, 2016 ONCA 11, rev'd in part 2017 SCC 63

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Tax Topics - General Concepts - Negligence and Fiduciary Duty auditors liable for failure to detect the company’s own fraud effected through its senior management 220

Hedges v. Canada, 2016 FCA 19

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Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part I - Section 2 authorizations to possess marihuana were not sale exemptions 220
Tax Topics - Statutory Interpretation - Headings heading did not contemplate illegal drugs 94

Envision Credit Union v. Canada, 2013 DTC 5144 [at 6275], 2013 SCC 48, [2013] 3 S.C.R. 191

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Tax Topics - General Concepts - Separate Existence 121
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1) all predecessors' property became Amalco property, and purported conveyance of only some of their property to Amalco was legally impossible 393

Richstone v. MNR, 72 DTC 6232, [1972] CTC 265 (FCTD), briefly aff'd 74 DTC 6129 (FCA)

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Continental Bank Leasing Corp. v. Canada, 98 DTC 6505, [1998] 2 S.C.R. 298

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Tax Topics - General Concepts - Substance question of constructing the genuinely-reflective documents 192
Tax Topics - Income Tax Act - Section 96 5 day partnership with tax motivation 161

Bow River Pipe Lines Ltd. v. Canada, 97 DTC 5385 (FCA)

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Tax Topics - General Concepts - Transitional Provisions 62
Tax Topics - Income Tax Act - Section 96 mere assignee of partnership interest was not a partner 189

Cooper v. The Queen, 88 DTC 6525, [1989] 1 CTC 66 (FCTD)

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Tax Topics - Income Tax Act - 101-110 - Section 105 - Subsection 105(1) interest-free loan recognized as obligation rather than benefit 101
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) interest-free loan 102

Curlett v. MNR, 61 DTC 1210 (Ex Ct), briefly aff'd 62 DTC 1320, [1967] CTC 62, [1967] S.C.R. 280

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See Also

Raposo v. The Queen, 2018 CCI 81, aff'd 2019 CAF 208

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 272.1 - Subsection 272.1(5) alleged partnership was void as having an illegal purpose contrary to public policy 141
Tax Topics - Income Tax Act - Section 96 illegality of partnership business voided the partnership 131

Uber Canada Inc. v. ARQ, 2016 QCCS 2158, aff'd 2016 QCCA 1303

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Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1.1) Uber drivers, as operators of “taxi” businesses, likely were required to register for QST 268
Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) it was reasonable for ARQ on a search to seize smart phones and laptops to make subsequent complete copies 416
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 seizure of computers containing personal information was the only practicable approach 132

Durocher v. The Queen, 2016 DTC 1013 [at 2584], 2015 TCC 297, aff'd 2016 CFA 299

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation potential illegality of an option to acquire control of a private corporation did not nullify the option, so that the corporation was not a CCPC 433
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share potential illegality of 3rd-party option to acquire control of a subsidiary corporation did not nullify the option, so that the subsidiary was not a CCPC 195

McLarty v. The Queen, 2014 DTC 1162 [at 3556], 2014 TCC 30

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Tax Topics - General Concepts - Agency participations contrary to agreement were disregarded 107
Tax Topics - General Concepts - Sham sham cannot apply to just part of transaction 139
Tax Topics - General Concepts - Tax Avoidance sham cannot apply to just part of transaction 139
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) revenues 10% of interest 178
Tax Topics - Income Tax Act - Section 67 leveraged purchase of seismic data at arm's length was presumptively reasonable 282

Coicou v. M.N.R., 2008 TCC 628

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Richter & Associates Inc v. The Queen, 2005 TCC 92

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business litigation support services provided by trustee for bankrupt financial institution were an "undertaking" 269
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) allocation between costs incurred by trustee in bankruptcy for bankrupt financial institution to provide litigation services to creditors, and costs incurred in connection with its action qua trustee 375
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) allocation between own suit and litigation support 68
Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(b) action brought by trustee for bankrupt financial institution deemed to be not in course of commercial activity 184
Tax Topics - Excise Tax Act - Section 265 - Subsection 265(1) - Paragraph 265(1)(f) trustee's own suit and litigation support activity were related 278
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business litigation support services provided by trustee for bankrupt financial institution were an "undertaking" 270

Canada v. Libra Transport (BC) Ltd., [2001] GSTC 57, Docket: 98-2151-GST-G, aff’d 2002 FCA 347

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply trucker presumed not to be an unlicensed insurer 216
Tax Topics - General Concepts - Agency trucker presumed not to be an unlicensed insurer 167

Wallsten v. The Queen, 2001 DTC 215 (TCC) (Informal Procedure)

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Bernier v. The Queen, 97 DTC 317 (TCC)

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Cox v. The Queen, 96 DTC 1690 (TCC)

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Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) 60

Lemoine v. The Queen, 96 DTC 1655 (TCC)

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(2) 80

Wuslich v. MNR, 91 DTC 704 (TCC)

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Tax Topics - Treaties - Income Tax Conventions - Article 7 97

Administrative Policy

1 November 2016 Internal T.I. 2016-0663971I7 - 104(6)(b), whether amount became payable

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(24) income that is paid to a minor beneficiary in contravention of the trust deed is non-deductible under s. 104(6) 180
Tax Topics - Income Tax Act - 101-110 - Section 105 - Subsection 105(1) income distributions to minor beneficiaries contrary to trust deed included under s. 105(1) 134
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(6) prohibited distribution from trust 74

9 November 2001 External T.I. 2001-0092495 - CTF ROUND TABLE-PROFESSIONAL CORPs

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Tax Topics - General Concepts - Tax Avoidance 33

17 October 2011 External T.I. 2011-0423361E5 F - Loi sur le courtage immobilier

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Tax Topics - Income Tax Act - Section 9 - Nature of Income Quebec real estate broker can generate commissions in a controlled corporation 84

3 April 1996 Memorandum 952293

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21 March 1991 Memorandum (Tax Window, No. 1, p. 14, ¶1162)

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31 May 1990 T.I. (October 1990 Access Letter, ¶1489)

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Articles

Marshall Haughey, "Issuing Shares for a Promissory Note", 24 Can. Current Tax, May 2014, p. 85.

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