Purpose/Intention

Cases

Ranjbar v. Canada, 2016 FCA 116

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(g) s. 254(2)(g)(ii) satisfied as alternative to (i) 160

Swirsky v. Canada, 2014 DTC 5037 [at 6723], 2014 FCA 36, aff'g 2013 TCC 73, 2013 DTC 1078 [at 431]

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) no objectively reasonable expectation of taxable dividends 433
Tax Topics - General Concepts - Onus applying GAAR at confirmation stage doesn't shift onus 63

Petro-Canada v. Canada, 2004 DTC 6329, 2004 FCA 158

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Rich v. Canada, 2003 DTC 5115, 2003 FCA 38

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Ludco Enterprises Ltd. v. Canada, 2001 DTC 5505, [2001] 2 S.C.R. 1082, 2001 SCC 62

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance right to structure for tax avoidance 121
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) ancillary purpose of earning (1%-yield) dividend income/allocation of reinvested proceeds 100% to income-producing source 396
Tax Topics - Statutory Interpretation - Certainty 97

Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 S.C.R. 367

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance 85
Tax Topics - Income Tax Act - Section 96 essential Canadian elements of partnership not present as only momentarily "partners" in common 292
Tax Topics - Statutory Interpretation - Provincial Law foreign "partnership" must have the attributes of a Cdn partnership 143

Roseland Farms Ltd. v. Canada, 99 DTC 5704 (FCTD), aff'd 2001 DTC 5392 (FCA), 2001 FCA 167

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Canada v. Wu, 98 DTC 6004 (FCA)

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74712 Alberta Ltd. (formerly Cal-Gas & Equipment Ltd.) v. The Queen, 97 DTC 5126 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) guarantee of parent borrowing was not made re taxpayer's income-earning capacity 191

Maritime Forwarding Ltd v. The Queen, 88 DTC 6114, [1988] 1 CTC 186 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 256 - Subsection 256(2.1) 69

Mohawk Horning Ltd. v. The Queen, 86 DTC 6296, [1986] 2 CTC 89 (FCA)

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

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Bomag (Canada) Ltd. v. The Queen, 81 DTC 5085, [1981] CTC 156 (FCTD), aff'd 84 DTC 6363, [1984] CTC 378 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A cost of obtaining surrender of previous contact was part of cost of new contract 34
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14 70

Kit-Win Holdings (1973) Ltd. v. The Queen, 81 DTC 5030, [1981] CTC 43 (FCTD)

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Robbie Holdings Ltd. v. The Queen, 80 DTC 6336, [1980] CTC 422 (FCTD)

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Program Properties Ltd. v. The Queen, 78 DTC 6215, [1978] CTC 320 (FCTD)

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See Also

Commissioner of Taxation v Sharpcan Pty Ltd, [2019] HCA 36

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Words and Phrases
purpose motive
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Contract Purchases 10-year gaming licences required to maintain existing gaming revenues were purchased on capital account 334
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Concessions and Licences periodic payments under 30-year government concession were currently deductible 190
Tax Topics - Income Tax Act - Section 13 - Subsection 13(34) - Paragraph 13(34)(b) 10-year gaming licences required to maintain existing gaming revenues were not for goodwill 233

High-Crest Enterprises Limited v. The Queen, 2015 TCC 230, nullified on procedural grounds 2017 FCA 88

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191.1 - Subsection 191.1(1) - Government Funding government funding only of operating costs did not detract from its objective of increasing beds 245
Tax Topics - Statutory Interpretation - Certainty interpretation with reasonably certain application is preferred 162

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

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence expert reports without testimony 46
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) terms adjusted within framework of transaction chosen by taxpayer 894
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(4) advocacy 3rd-party report not read by taxpayer 149
Tax Topics - Treaties - Income Tax Conventions - Article 9 5-year limitation did not apply to secondary Part XIII assessment 190

Jacques St-Onge Inc. v. The Queen, 2003 DTC 153 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 50 - Subsection 50(1) wind-up of debtor was delayed 137

Wong v. The Queen, 99 DTC 458 (TCC)

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Vodafone Cellular Ltd. v. Shaw, [1997] BTC 247 (C.A.)

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IRC v. Fisher's Executors, [1926] A.C. 395 (HL)

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Administrative Policy

14 March 2016 Internal T.I. 2015-0609671I7 - Earnout, Amalgamation, Cost of Shares and ECE

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) post-amalgamation earnout payment could be applied to increase an s. 88(1)(d) bump of capital property (but not ECP) of the amalgamated target 299
Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Eligible Capital Expenditure payments made by Amalco in satisfaction of earnout obligation for acquisition of one precedessor by the other were not ECE 204
Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base earnout payments an addition to cost of shares which had since disappeared 78
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) position on interest deductibility following target amalgamation is based on policy and ITA scheme rather than technical 338

Articles

Michael McGowan, "HMRC v Lloyds Bank Leasing (No 1) Ltd: the troublesome increase in the scope of the "sole or main object" test", [2015] British Tax Review, No.5 2015 (Thomson Reuters (Professional) UK Limited), p. 649

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Words and Phrases
one of main objects
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 83 - Subsection 83(2.1) structured transactions with tax reduction as one of main objects 85

David C. Nathanson, "Tax Motive Kills Partnership: Spier Freezes (cf. Continental Bank)", Tax Litigation, Vol. VII, No. 3

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Jones, "Nothing Either Good or Bad, But Thinking Makes It So - The Mental Element in Anti-Avoidance Legislation", 1983 British Tax Review, pp. 9, 113.