(1)-(3.1)

Subsection 152(1) - Assessment

Cases

Ludmer v. Attorney General of Canada, 2018 QCCS 3381

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Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) recurring fee reduction amounts received for no work were income and taxable under s. 56(2) when directed to controlled company 275
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) nature of the legal advice relied upon was unclear 405
Tax Topics - Income Tax Act - Section 94.1 - Subsection 94.1(1) equity-linked notes held in BVI company were portfolio investments held with a tax avoidance purpose, but were not subject to 7000(2)(d) interest accrual 540
Tax Topics - Income Tax Regulations - Regulation 7000 - Subsection 7000(2) - Paragraph 7000(2)(d) mere possibility of locking in value accretion each year did not crystallize the maximum amount of interest respecting the year 454
Tax Topics - General Concepts - Negligence and Fiduciary Duty damages awarded against CRA for inter alia making unreasonable reassessments 252
Tax Topics - Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit recurring fee reduction amounts received for no work were income from a source 299

Archibald v. Canada, 2018 FCA 2

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Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b) on-line MBA program that progressed 3-times more slowly than full-time course did not qualify 121

University Hill Holdings Inc. (Formerly 589918 B.C. Ltd.) v. Canada, 2017 FCA 232

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Tax Topics - Income Tax Act - Section 169 - Subsection 169(3) settlement agreement terms were sufficiently clear to be enforceable 226

Rosenberg v. Canada (National Revenue), 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 of Canada Rules (General Procedure) - Section 53 inconsistent assessments of related taxpayers 228
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - 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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Karda v. Canada, 2006 FCA 238

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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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Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(a) amalgamation did not cause predecessors to cease to exist for liability purposes 205

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

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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

ARQ v. Wesdome Gold Mines Ltd., 2018 QCCA 518 (Queb. C.A.)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (f) - Subparagraph (vi) successful exploration from mine that had ceased commercial production did not extend a mine 582
Tax Topics - Other Legislation/Constitution - Federal - Canada Business Corporations Act - Section 226 - Subsection 226(2) assessment issued in name of sub after its dissolution but also after its audit bound and was appealable by parent 242

6094350 Canada Inc. and Genex Communications Inc.v. Agence du revenu du Québec, 2018 QCCQ 556

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Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) hockey players were employees of the team 359
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) tax advice that was based on clearly flawed factual assumptions could not be relied upon for defence 411

Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares private equity fund LP with 5-year holding objective realized share gain on income account 167
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) gains of a NR PE fund from disposals of Australian share investments that were managed in part in Australia were derived from Australia 411
Tax Topics - Treaties - Income Tax Conventions - Article 3 each U.S.-resident partner of a Caymans PE LP carried on a U.S. “enterprise” 222
Tax Topics 386
Tax Topics - Treaties - Income Tax Conventions - Article 13 exclusion in Art. 13 of Aust.-U.S. Treaty for real property dispositions extended to shares of Australian holding company holding mining leases through grandchild
Tax Topics - General Concepts - Stare Decisis lower court not bound by a point of law that was assumed rather than examined by a higher court 272
Tax Topics - Treaties - Income Tax Conventions - Article 6 Art. 6 extends common law meaning of real property 180
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (d) shares of lithium mining and processing company were derived principally from the processing rather than mining operation and, thus, were not taxable Australian real property 500
Tax Topics - Income Tax Act - Section 218.3 - Subsection 218.3(1) - Canadian Property Mutual Fund Investment shares of Australian mining company were primarily attributable to the processing rather than mining operations 140
Tax Topics - General Concepts - Fair Market Value - Other processing assets of mining company were more valuable than its mining assets 234

Mammone v. The Queen, 2018 TCC 24

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) subsequent retroactive deregistration of RPP also retroactively validated an assessment factually made on basis of plan’s invalidity 200
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) subsequent retroactive deregistration of RPP would not establish carelessness in previous return filing 185
Tax Topics - General Concepts - Effective Date subsequent deregistration of RPP retroactively validated reassessment 223
Tax Topics - Income Tax Act - Section 147.1 - Subsection 147.1(12) subsequent deregistration of RPP beyond normal reassessment period nonetheless retroactively validated reassessment 91
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) valid assessment for transfer to an RPP that was retroactively deregistered 83

Revenue and Customs Commissioners v. Hutchinson, [2017] EWCA Civ 1075

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Rio Tinto Alcan Inc. v. The Queen, 2017 CCI 67

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 166 curative effect of ss. 166 and 152(8) 159
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.01) further reassessment can carryforward balances from previous reassesment not described in 152(4.01) 235

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

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - 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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Locations of other summaries Wordcount
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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Locations of other summaries Wordcount
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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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

5 December 2017 Roundtable, 2017-0734831C6 - 2017 TEI – Question B5

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21 November 2017 CTF Roundtable Q. 13, 2017-0724271C6 - Online Authorization Process

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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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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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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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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(1.1) - 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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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(1.11)

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(1.12) - 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(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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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

See Also

2078970 Ontario Inc. v. 2078702 Ontario Inc., 2018 TCC 141

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.8) s. 152(1.8) cannot be utilized if previous notice of determination was made after CRA had concluded that the partnership did not exist 182

Administrative Policy

17 April 2018 Internal T.I. 2018-0739141I7 - Amending a statute barred partnership return

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) CRA can treat late T5013 amendment request as one for direct partner assessments/partner returns generally can be amended beyond three years if no change in tax payable 292

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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Locations of other summaries Wordcount
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

Stewart v. The Queen, 2018 TCC 75

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Tax Topics - General Concepts - Abuse of Process abuse of process for partners to raise arguments that could have been raised by their partnership prior to its filing a discontinuance 307
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 16.2 - Subsection 16.2(2) discontinuance has equivalent effect to dismissal by court itself 195

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

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Subsection 152(1.8)

See Also

2078970 Ontario Inc. v. 2078702 Ontario Inc., 2018 TCC 141

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.4) CRA cannot issue a s. 152(1.4) notice of determination denying partnership losses on the basis that the partnership did not exist 344

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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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