(1)-(3.1)

Subsection 152(1) - Assessment

Cases

Rosenberg v. MNR, 2016 FC 1376

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AFD Petroleum Ltd. v. Canada (Attorney General), 2016 FC 547

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Tax Topics - Income Tax Act - Section 37 - Subsection 37(11) missing information in T661 on technological obstacles was substantive/no remedy if T661 rejected after objection period 339

AgraCity Ltd v. Canada, 2016 DTC 5006 [at 6525], 2015 FCA 288

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Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) boundary between ss. 247(2)(a) and (b) is unresolved/inconsistent assessments of related taxpayers 347
Tax Topics - Other Legislation/Constitution - Federal - Tax Court Rules - Section 53 inconsistent assessments of related taxpayers 228
Tax Topics - Other Legislation/Constitution - Federal - Tax Court Rules - Section 82 inconsistent assessments of related taxpayers 281

McNally v. Canada (National Revenue), 2015 FC 767

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Canada v. Last, 2014 DTC 5077 [at 6998], 2014 FCA 129

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Ficek v. Canada (Attorney General), 2013 FC 502

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Transalta Corporation v. Canada, 2013 FCA 285

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Armstrong v. Canada (Attorney General), 2006 DTC 6310, 2006 FCA 119

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Canada v. Harris, 2000 DTC 6373 (FCA)

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Ginsberg v. Canada, 96 DTC 6372, [1996] 3 CTC 63 (FCA)

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Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) Minister's failure to act with all due dispatch is not a basis for vacating an assessment 112
Tax Topics - Income Tax Act - Section 166 45
Tax Topics - Statutory Interpretation - Interpretation Act - Section 11 45

Schatten v. MNR, 96 DTC 6102 (FCTD)

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Duthie Estate v. The Queen, 95 DTC 5376 (FCTD)

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The Queen v. Guaranty Properties Ltd., 90 DTC 6363 (FCA)

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The Queen v. Riendeau, 90 DTC 6076 (FCTD), aff'd 91 DTC 5416 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) 125

The Queen v. W.H. Violette Ltd., 88 DTC 6025, [1988] 1 CTC (FCTD)

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Interprovincial Steel and Pipe Corp. v. The Queen, 86 DTC 6583, [1986] 2 CTC 473 (FCA)

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Tax Topics - Income Tax Act - Section 164 - Subsection 164(3.1) 21

The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA)

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Lipsey v. MNR, 85 DTC 5080, [1984] CTC 675 (FCTD)

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Sedgewick Co-operative Association Ltd. v. The Queen, 83 DTC 5455, [1984] CTC 14 (FCTD)

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Cohen v. The Queen, 80 DTC 6250, [1980] CTC 318 (FCA)

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Brown v. The Queen, 79 DTC 5421, [1979] CTC 476 (FCTD)

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Hutterian Brethren Church of Wilson v. The Queen, 79 DTC 5052, [1979] CTC 1 (FCTD), aff'd 79 DTC 5474, [1980] CTC 1 (FCA)

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Rodman Construction Inc. v. The Queen, 75 DTC 5038, [1975] CTC 73 (FCTD)

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Tax Topics - Income Tax Act - Section 16 - Subsection 16(1) not applicable where purchase price at FMV 101

Galway v. M.N.R., 74 DTC 6355, [1974] C.T.C. 454 (FCA)

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Tax Topics - Income Tax Act - Section 177 - Subparagraph 177(b)(iv) 149

Western Minerals Ltd. v. Minister of National Revenue, 62 DTC 1163, [1962] CTC 270, [1962] S.C.R. 592

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See Also

Sifto Canada Corp. v. The Queen, 2017 TCC 37

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Locations of other summaries Wordcount
Tax Topics - Treaties - Article 9 agreement with the U.S. competent authority re a VDP-adjusted transfer price binds CRA even if it had not yet audited the taxpayer 569
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) TNMN method was reasonable 205
Tax Topics - Income Tax Act - Section 115.1 - Subsection 115.1(1) 115.1 not germane to subsequent inconsistent CRA assessment 197

Sood v. Canada (National Revenue), 2015 FC 857

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Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) settlement agreement not according with law required to be revoked 155
Tax Topics - Other Legislation/Constitution - Federal - Federal Court Act - Section 18.5 requested enforcement of settlement agreement was collateral attack on assessment 148

Wesdome Gold Mines Ltd. v. ARQ, 2014 QCCQ 8444

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Tax Topics - Other Legislation/Constitution - Quebec - Business Corporations Act - Section 313 parent of dissolved corporation should have been assessed for its taxes 81

Bolton Steel Tube Co. Ltd. v. The Queen, 2014 DTC 1102 [at 3202], 2014 TCC 94

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Tax Topics - General Concepts - Evidence terms of agreement established with regard to "factual matrix" 110
Tax Topics - Income Tax Act - Section 169 - Subsection 169(3) s. 169(3) reassessment cannot increase quantum of previous assessment 202

Gallant v. The Queen, 2012 DTC 1140 [at 3233], 2012 TCC 119 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 118.61 103

R (Davies) v. Revenue and Customs Commissioners, [2012] 1 All ER 1048, [2011] UKSC 47

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) 497

Cooper v. The Queen, 2009 DTC 800, 2009 TCC 236 (Informal Procedure)

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Kruco Inc. v. The Queen, 2001 DTC 668 (TCC), aff'd 2003 FCA 284

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Mierins v. The Queen, 96 DTC 1140 (TCC)

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D'Amico v. The Queen, 95 DTC 622 (TCC)

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Taylor v. The Queen, 95 DTC 591 (TCC)

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Tax Topics - General Concepts - Estoppel 29

Ginsberg v. The Queen, 94 DTC 430 (TCC), rev'd supra.

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Van Leenen v. MNR, 91 DTC 1265 (TCC)

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Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) 89

McConnachie v. MNR, 91 DTC 873 (TCC)

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Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) 107

Leung v. MNR, 91 DTC 1020 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) 25

Inland Revenue Commissioners v. Nuttall, [1990] BTC 107 (C.A.)

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B.M. Enterprises Ltd. v. MNR, 90 DTC 1037 (TCC)

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R. v. I.R. Commrs., ex parte MFK Underwriting Agencies Ltd., [1989] BTC 561 (D.C.)

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J. Stollar Construction Ltd. v. MNR, 89 DTC 134 (TCC)

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R. v. IRC Ex parte Preston, [1985] BTC 208 (HL)

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Air Canada v. Turner, [1984] 6 WWR 346 (BCSC)

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Administrative Policy

2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.2, 2017-0682711C6 F - Dedicated Telephone Service for Income Tax Service

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11 August 2015 External T.I. 2014-0527291E5 F - Remboursement de frais médicaux-CIMAD

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(3) - Paragraph 118.2(3)(b) Quebec Tax Credit for Home-Support Services for Seniors does not reduce METC 210

11 April 2016 CRA Press Release “Government of Canada cracks down on tax evasion”

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8 March 2016 CRA Press Release

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9 October 2015 APFF Roundtable Q. 25, 2015-0598321C6 F - Omission of deducting a dividend under 112(1)

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May 2014 Alberta CPA Roundtable, Plenary Q.2

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Toronto Centre Canada Revenue Agency & Professionals Group Newsletter, Vol. 13

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7 December 1999 External T.I. 1999-0006715

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Ontario - Business Corporations Act - Section 242 assessment of dissolved corp 157

28 May 1998 Internal T.I. 7-981166 -

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11 August, 1995 Memorandum 951801 (C.T.O. "No Assessments and Loss Determinations")

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88 C.R. - Q.73

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86 C.R. - Q.34:

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Articles

Colin Campbell, "Liability for the Tax on SIFT Partnerships: A Rejoinder", 2011 Canadian Tax Journal, Vol 59, p. 709:

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Words and Phrases
liable to

Joel A. Nitikman, "The Legal Nature of Revenue Canada's Advance Rulings", Tax Litigation, Vol. VI, L. 2, 1998, p. 379.

Subsection 152(1.11)

Administrative Policy

2015 Ruling 2015-0604051R3 - Internal Reorganization

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) - Subparagraph 55(3)(a)(iii) note resulting from share redemption required to be vapourized on amalgamation/GAAR assessment required to reduce outside Canadian basis that US parents “paid for” by paying 5% Canadian withholding tax/rep re pubco share value being unaffected 815
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1.1) pro-rata highly dilutive stock dividend 115
Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(2) extensive reps required re series of transactions 45

Subsection 152(1.1) - Determination of losses

Cases

Armstrong v. Canada (Attorney General), 2006 DTC 6310, 2006 FCA 119

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Burnett v. MNR, 98 DTC 6205 (FCA)

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Words and Phrases
ascertain

See Also

Aallcann Wood Suppliers Inc. v. The Queen, 94 DTC 1475 (TCC)

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Administrative Policy

18 November 2014 TEI Roundtable, 2014-0550351C6 - 2014 TEI Liaison Meeting, Q.E1

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27 November, 1995 T.I. 951977 (C.T.O "Notice of Determination of Losses")

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11 August 1995 Memorandum 951801 (C.T.O. "Nil Assessments and Loss Determination")

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86 C.R. - Q.27

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Articles

Shelley Griffiths, "'No discretion should be uncontrained'", ; Considering the 'care and management' of Taxes and the Settlement of Tax Disputes in New Zealand and the UK," [2012] British Tax Review, No. 2, p. 167, at 183:

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Subsection 152(1.2) - Provisions applicable

See Also

IncoLimited v. The Queen, 2004 TCC 373, aff'd 2005 DTC 5110, 2005 FCA 44

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Drafting Style 81

Administrative Policy

29 November 2016 Internal T.I. 2016-0648571I7 - Determination in respect of a partnership

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.4) 3-year deadline can be extended under s. 152(4)(a)(i) 139

6 March 2012 External T.I. 2011-0420751E5 - Ability to Object to a Denial of a Dividend Refund

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Subsection 152(1.4) - Determination in respect of a partnership

Administrative Policy

29 November 2016 Internal T.I. 2016-0648571I7 - Determination in respect of a partnership

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.2) s. 152(4) statute-barring rules assimilated into s. 152(1.4) 48

23 April 2015 Internal T.I. 2014-0562271I7 - Amending a partnership return - limitation period

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Articles

Anthony V. Strawson, "Should Partnership Information Returns be Filed as a Matter of Course?", Tax for the Owner-Manager, Vol. 9, No. 4, October, 2009, p. 4.

Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 229 0

Subsection 152(1.5)

Administrative Policy

18 October 2016 Internal T.I. 2016-0640321I7 - Subsections 152(1.5) and 244(20)

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Tax Topics - Income Tax Act - Section 244 - Subsection 244(20) notice of determination need not be sent to each partner 168

Subsection 152(1.6)

Cases

Menzies v. The Queen, 2016 TCC 73 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 244 - Subsection 244(20) notice provided to a GP is irrebuttably notice to all the limited partners 150

Subsection 152(1.7) - Binding effect of determination

See Also

Cummings v. The Queen, 2009 DTC 953, 2009 TCC 310

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Subsection 152(1.12) - When determination not to be made

See Also

Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt payment by direction 133
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) limited scope of PUC provisions reflected a policy choice 283
Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity 68

Subsection 152(2) - Notice of assessment

Cases

Flanagan v. The Queen, 87 DTC 5390 (FCA)

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Stephens v. The Queen, 87 DTC 5024, [1987] 1 CTC 88 (FCA)

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Re Charron, 84 DTC 6241, [1984] CTC 237 (FCTD)

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Burroughs v. The Queen, 82 DTC 6340, [1982] CTC 414 (FCTD)

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Jobin v. The Queen, 78 DTC 6538, [1978] CTC 493 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 246 - Subsection 246(2) 75

See Also

McIntyre v. MNR, 93 DTC 999 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 244 - Subsection 244(14) 114

Subsection 152(3) - Liability not dependent on assessment

Cases

The Queen v. Leung, 93 DTC 5467 (FCTD)

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Subsection 152(3.1)

Administrative Policy

10 March 2016 Internal T.I. 2015-0614161I7 - Extended reassessment period 152(4)(b)

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Tax Topics - Statutory Interpretation - Interpretation Act - Section 27 - Subsection 27(3) normal or extended reassessment period ends on the anniversary date 190
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) extended reassessment period ends on the assessment anniversary date 40

29 April 2014 Internal T.I. 2013-0481581I7 - Under Remittance of Part XIII Tax

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Tax Topics - Income Tax Act - Section 227 - Subsection 227(10) - Paragraph 227(10)(d) acceptance by CRA of remittance and resulting notification is not an assessment 156

31 October 1994 Memorandum 941233

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) 72