Tax Avoidance

Table of Contents

Cases

Chappell v Revenue and Customs Commissioners, [2016] BTC 36, [2016] EWCA Civ 809

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UBS AG v Commissioners for HMRC; DB Group Services (UK) Ltd v. Commissioners for HMRC, [2016] UKSC 13

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Tax Topics - General Concepts - Fair Market Value - Shares shares’ value reduced by contingent obligation to sell at discount to NAV 295

Schofield v. R & C Commrs., [2012] EWCA Civ 927 (CA)

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2529-1915 Québec Inc. v. Canada, 2009 DTC 5023 [at 5585], 2008 FCA 398

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Tax Topics - General Concepts - Sham capital dividend elections for distributions of what should have been known to be income-account gains were shams 245
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business shares premiums received for marketing tax scheme were business income 196
Tax Topics - Income Tax Act - Section 83 - Subsection 83(2) capital dividend elections for distributions of what should have been known to be income-account gains were shams 656
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares shares acquired for immediate resale as part of capital dividend account generation scheme were on income account 160
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business shares premiums received for marketing tax scheme were business income 204

Canada v. Nunn, 2007 DTC 5111, 2006 FCA 403

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Tax Topics - General Concepts - Sham misrepresentation element of sham 78
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) sham finding not argued 49

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 - Purpose/Intention motivation v. purpose 63
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

Singleton v. Canada, 2001 DTC 5533, 2001 SCC 61, [2001] 2 S.C.R. 1046

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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) qualifying direct use where borrowed funds used to refinance partnership capital account, with personal withdrawal 127

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 - Purpose/Intention objective and subjective manifestations of purpose 98
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 362
Tax Topics - Statutory Interpretation - Certainty 97

Ledoux c. La Reine, 2000 DTC 6465, 2001 FCA 130 (FCA)

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Tax Topics - General Concepts - Sham documents did not reflect actual transactions 68

McEwen Bros. Ltd. v. The Queen, 99 DTC 5326 (FCA)

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Tax Topics - General Concepts - Sham deception of Minister 44
Tax Topics - Income Tax Act - Section 96 purported partners did not jointly manage or provide capital 85

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

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Tax Topics - General Concepts - Substance legal relationships prevail over economic realities 193
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

Canada v. Ferrel, 99 D.TC 5111 (FCA)

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Duha Printers (Western) Ltd. v. Canada, [1998] 1 S.C.R. 795, 98 DTC 6334

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Continental Bank Leasing Corp. v. The Queen, 96 DTC 6355 (FCA), rev'd 98 DTC 6501 (SCC)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Sham no sham if docs reflect legal reality 86
Tax Topics - Income Tax Act - Section 97 - Subsection 97(2) no rollover because partnership not established 216

The Queen v. Fording Coal. Ltd., 95 DTC 5672 (FCA)

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Tax Topics - Statutory Interpretation - Resolving Ambiguity 137

Attorney General of Canada v. Hoefele, 95 DTC 5602 (FCA)

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) interest rate subsidy did not increase net worth 98
Tax Topics - Income Tax Act - Section 80.4 - Subsection 80.4(1) new mortgage debt of relocated employees 121

The Queen v. Friedberg, 92 DTC 6031 (FCA), rev'd 93 DTC 5507, [1993] 4 S.C.R. 285

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C&E Commissioners v. Music and Video Exchange Ltd., [1992] BTC 5028 (Q.B.)

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Tax Topics - General Concepts - Agency 51

Alberta Gas Ethylene Co. Ltd. v. The Queen, 89 DTC 5058 (FCTD), aff'd 90 DT 6419 (FCA)

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A.G. Securities v. Vaughan, [1988] 3 WLR 1205 (HL)

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Craven v. White, [1988] BTC 268 (HL)

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) a series if no real likelihood that the successive transactions will not occur 139

Doncaster v. Smith, [1987] 5 WWR 444 (BCCA)

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Consolidated-Bathurst Ltd. v. The Queen, 85 DTC 5120, [1985] 1 CTC 142 (FCTD), aff'd on different grounds, 87 DTC 5001, [1987] 1 CTC 55 (FCA)

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The Queen v. Parsons, 84 DTC 6447, [1984] C.T.C 354 (FCA)

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R. v. Redpath Industries Ltd., 84 DTC 6349, [1984] CTC 483 (Que. S.C.)

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Stubart Investments Ltd. v. The Queen, 84 DTC 6305, [1984] CTC 294, [1984] 1 S.C.R. 536

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Furniss v. Dawson, [1984] 2 WLR 226, [1984] AC 474 (HL)

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The Queen v. Houle, 83 DTC 5430, [1983] CTC 406 (FCTD)

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) 58

The Queen v. Special Risks Holdings Inc., 83 DTC 5046, [1983] CTC 36 (FCA)

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I.R.C. v. Burmah Oil Co. Ltd., [1982] BTC 56 (HL)

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The Queen v. Malone, 82 DTC 6130, [1982] CTC 145 (FCTD)

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W.T. Ramsay Ltd. v. l.R.C., [1982] A.C. 300, [1981] UKHL 1 (HL)

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Quemet Corp. v. The Queen, 81 DTC 5359, [1981] CTC 472 (FCTD)

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The Queen v. Daly, 81 DTC 5197, [1981] CTC 270 (FCA)

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Spur Oil Ltd. v. The Queen, 81 DTC 5168, [1981] CTC 336 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Old 113

Fraser Companies, Ltd. v. The Queen, 81 DTC 5051, [1981] CTC 61 (FCTD)

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Agar v. The Queen, 80 DTC 6311, [1980] CTC 397 (FCTD)

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R. v. Campbell, 80 DTC 6239, [1980] CTC 319, [1980] 2 S.C.R. 256

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Feinstein v. The Queen, 79 DTC 5236, [1979] CTC 329 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b) 37

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

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

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Dominion Bridge Co. Ltd. v. The Queen, 75 DTC 5150, [1975] CTC 263, aff'd 77 DTC 5367, [1977] CTC 554 (FCA)

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Leon v. MNR, 76 DTC 6303, [1976] CTC 541 (FCA)

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Simard-Beaudry Inc. v. M.N.R., 74 DTC 6552, [1974] CTC 715 (FCTD)

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

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See Also

The Trustees of the Morrison 2002 Maintenance Trust & Ors v Revenue and Customs, [2019] EWCA Civ 93

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) identifying the form of ultimate sale was not essential to finding a pre-ordained series 458

Alberta v ENMAX Energy Corporation, 2018 ABCA 147

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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) interest on a loan from a tax-exempt parent should be at an arm’s length rate reflecting implicit parental credit support 470
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) arm’s length interest rate to sub could not be manipulated by structuring the loan as a junk bond without implicit parental credit support 264
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. purpose inferred in part from Legislative Assembly statement of Minister 81
Tax Topics - Income Tax Act - Section 67 test of whether the amount was objectively reasonable 229

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

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency participations contrary to agreement were disregarded 107
Tax Topics - General Concepts - Illegality participations contrary to agreement were disregarded 107
Tax Topics - General Concepts - Sham 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

Foresbec Inc. v. The Queen, 2002 DTC 1786 (TCC), aff'd 2003 DTC 5455, 2002 FCA 186

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Lloyd v. The Queen, 2002 DTC 1493 (TCC)

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Thibault v. The Queen, 99 DTC 489 (TCC)

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Eli Lilly & Co. v. Novopharm Ltd. (1998), 161 DLR (4th) 1, [1998] 2 S.C.R. 129

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Giguère v. MNR, 93 DTC 488 (TCC)

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Keewatin Tribal Council Inc. v. City of Thompson, [1989] 2 CTC 206 (Man QB)

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Kosmopoulos v. Constitution Insurance Co., 34 DLR (4th) 208, [1987] 1 S.C.R. 2

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Administrative Policy

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

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Tax Topics - General Concepts - Illegality 33

11 October 1991 T.I. (Tax Window, No. 11, p. 17, ¶1523)

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81 C.R. - Q.9

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Articles

John Tiley, "Tax Avoidance Jurisprudence as Normal Law", British Tax Review, 2004 No. 4, p. 304.

Sawyer, "Blurring Distinction between Avoidance and Evasion - The Abuse of Tax Position", 1996 British Tax Review, No. 5, p. 483.

David A. Ward, "Judicial Responses to Tax Avoidance", European Taxation, January 1995, p. 1.

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

Felesky, Jack, "Is There Substance to 'Substance or Form' in Canada?", 1992 Conference Report, c.50.

David A. Ward, "The Business Purpose Test and Abuse of Rights", 1985 British Tax Review, p. 68.