Substance

Table of Contents

Cases

Hidden Valley Golf Resort Assn. v. Canada, [2002] GSTC 42 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply lease was root of transaction 100
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 7 leasing of serviced premises was exempt 128

Mollinaro v. The Queen, 2000 DTC 6114 (FCA)

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Canada v. Pinot Holdings Ltd., 99 DTC 5772 (FCA)

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Tax Topics - Income Tax Act - Section 97 - Subsection 97(2) partnership not transparent re partnership borrowing to pay vendor partner 160

Shell Canada Ltd. v. Canada, 99 DTC 5669, [1999] 3 S.C.R. 622

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance taxpayes entitled to rely on structure of their transactions 152
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) borrowing in legal substance was in weak currency 170
Tax Topics - Income Tax Act - Section 67 90
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Foreign Exchange FX hedging gain was capital gain as hedged borrowing was on capital account 217
Tax Topics - Statutory Interpretation - Specific v. General Provisions 90

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

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality statutory statement that illegal act not invalid 179
Tax Topics - Income Tax Act - Section 96 5 day partnership with tax motivation 161

Pardee Equipment Ltd. v. The Queen, 97 DTC 5279 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership "consignment" was true sale given that equipment could not be returned 66

The Queen v. Friedberg, 92 DTC 6031 (FCA)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance subjective intention does not alter transactions 150
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts 204

Gesser Estate v. The Queen, 89 DTC 5274 (FCTD), rev'd 92 DTC 6273 (FCA)

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Shaw v. The Queen, 89 DTC 5194 (FCTD), aff'd 93 DTC 5213 (FCA)

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Choquette v. The Queen, 74 DTC 6563 (FCTD)

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Automatic Toll Systems (Canada) Ltd. v. MNR, 74 DTC 6060, [1974] CTC 30 (FCTD)

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The Queen v. F.H. Jones Tobacco Sales Co. Ltd., 73 DTC 5577, [1973] CTC 784 (FCTD)

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MNR v. Import Motors Ltd., 73 DTC 5530, [1973] CTC 719 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Compensation Payments periodic payments styled by payor as compensation for lost discounts were damages for crippling of business 104

Huston v. MNR, 61 DTC 1233, [1961] CTC 414 (Ex.Ct.)

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See Also

ING Intermediate Holdings Ltd v HMRC, [2017] EWCA Civ 2111

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply services provided in deposit-taking business were more than peripheral so that supplies were made 262
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) interest paid by bank to depositors was reduced by implied fees earned as consideration going to the bank 137
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (c) borrowing is not by itself a supply by borrower 61

Crooks v. The Queen, 2016 TCC 52 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(a) accommodation co-owner was not supplied her interest directly by the builder 422
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient “ultimate liability” doctrine indicated an accommodation co-purchaser of condo was not a recipient 277
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(3) accommodation co-purchaser (for financing purposes) of condo was not a recipient of supply by builder 213
Tax Topics - General Concepts - Sham the addition of an accommodation co-purchaser (for financing purposes) of condo might have been a sham if done for tax purposes 125
Tax Topics - Statutory Interpretation - Benefits-Conferring Legislation interpretation to favour conferral of intended benefits 183

Commissioners for HM Revenue and Customs v. Secret Hotels2 Ltd., [2014] UKSC 16

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Tax Topics - General Concepts - Agency terms reflected agent's dominance 212

Revenue and Customs Commissioners v. First Nationwide, [2012] BTC 99, [2012] EWCA Civ 278

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 90 - Subsection 90(1) capital v. income character of distributions/payment of dividend out of share premium account 283

Chabaud c. La Reine, 2012 DTC 1076 [at 2856], 2011 TCC 438 (Informal Procedure)

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Fiducie Famille Gauthier v. The Queen, 2011 DTC 1343 [at 1917], 2011 TCC 318, aff'd 2012 FCA 76

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) agreement to bear costs was additional consideration 223

Stefanson Farms Ltd v. The Queen, 2009 DTC 177, 2008 TCC 682

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) 101

Ceco Operations Ltd. v. The Queen, 2006 DTC 3006, 2006 TCC 256

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Queenswood Land Associates Ltd. v. The Queen, 97 DTC 1048 (TCC), rev'd 2000 DTC 6065, Docket: A-182-97 (FCA)

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Entré Computer Centers Inc. v. The Queen, 97 DTC 846 (TCC)

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Collins v. The Queen, 96 DTC 1034 (TCC)

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Stafford v. The Queen, 93 DTC 438 (TCC)

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Viceroy Rubber and Plastics Ltd. v. MNR, 93 DTC 347 (TCC)

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McArdle Estate [No. 2] v. MNR, 62 DTC 402 (TAB)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3) repurchase and re-allotment of shares was not a redemption 374

No. 115 v. MNR, 53 DTC 338 (ITAB)

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Foster v. M.N.R, 51 DTC 232 (ITAB)

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Administrative Policy

7 February 2014 External T.I. 2014-0516921E5 F - Crédit et frais résiduels

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property lease/sale distinction established based on the legal relationship 93
Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) employer potentially can choose to prorate terminal credits or deficiencies (based on sale price on car lease termination relative to residual value) in applying formula 246
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A lease under which lessee bore all risk implicitly treated as lease rather than purchase 171

Income Tax Technical News, No. 21, June 14, 2001

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20 January 1999 T.I. 983230

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89 C.R. - Q.8

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 16.1 - Subsection 16.1(1) 87

88 C.R. - "Finance and Leasing" - "Leasing"

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88 C.R. - F.Q.23

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Articles

Thivierge, "Emerging Income Tax Issues: Substance Over Form Revisited, Section 160 of the Income Tax Act, and Series of Transactions", 1993 Conference Report, c. 4

Pound, "Remedial Tax Planning: How to Fix It When It's Broke", 1993 Conference Report, c. 9, pp. 9:21 - 24.