Subsection 165(1) - Objections to assessment
Cases
ConocoPhillips Canada Resources Corp. v. Canada (National Revenue), 2016 DTC 5016 [at 6588], 2016 FC 98, 2017 FCA 243 rev'd
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Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1) | discretion under s. 220(2.1) to waive filing a Notice of Objection | 474 |
Tax Topics - Statutory Interpretation - French and English Version | ambiguity in French version resolved through English version | 222 |
Jones v. Canada (Minister of National Revenue), 2004 DTC 6185, 2004 FC 382
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Words and Phrases
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Tax Topics - Income Tax Act - Section 165 - Subsection 165(6) | 27 |
Boucher v. Canada, 2004 DTC 6085, 2004 FCA 47
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Tax Topics - Income Tax Act - Section 222 | Tax Court lacked jurisdiction to consider whether tax at issue had been withheld | 64 |
870 Holdings Ltd. v. Canada, 2004 DTC 6001, 2003 FCA 460
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Canada v. Carlson, 2002 DTC 6893, 2002 FCA 145
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Chevron Canada Resources Ltd. v. MNR, 99 DTC 5648 (FCTD)
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Tax Topics - Income Tax Act - Section 165 - Subsection 165(1.1) | 175 |
Liampat Holdings Ltd. v. The Queen, 96 DTC 6020 (FCTD)
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Tax Topics - Income Tax Act - Section 17 - Subsection 17(1) | 73 | |
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "deems" is irrebuttable | 29 |
Water's Edge Village Estates (Phase II) Ltd. v. The Queen, 94 DTC 6284 (FCTD)
Mackenzie v. The Queen, 93 DTC 5291 (FCTD)
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Tax Topics - Income Tax Act - Section 31 - Subsection 31(1) | 86 |
495187 Ontario Ltd. v. The Queen, 92 DTC 6311 (FCTD), aff'd sub nomine The Queen v. Sarraf, 93 DTC (FCA)
City Centre Properties Inc. v. The Queen, 91 DTC 5083 (FCA)
Re Norris, 89 DTC 5493 (Ont CA)
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Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | 25 |
Starlite Bottlers Ltd. v. The Queen, 88 DTC 6272, [1988] 2 CTC 60 (FCTD)
Irving Oil Ltd. v. The Queen, 88 DTC 6138, [1988] 1 CTC 263 (FCTD), aff'd 91 DTC 5106 (FCA)
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Tax Topics - General Concepts - Ownership | 48 | |
Tax Topics - General Concepts - Stare Decisis | 26 | |
Tax Topics - Income Tax Act - Section 245 - Old | 135 | |
Tax Topics - Income Tax Act - Section 67 | 152 |
The Queen v. B. & J. Music Ltd., 80 DTC 6219, [1980] CTC 287 (FCTD)
See Also
La Mancha Group International B.V. v Commissioner of Taxation, [2020] FCA 1799
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Tax Topics - Income Tax Act - Section 87 - Subsection 87(8.2) | absorptive merger of Dutch into Lux company entailed a transfer of all assets and liabilities by operation of law | 268 |
Ihama-Anthony v. The Queen, 2018 TCC 262
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Tax Topics - Income Tax Act - Section 166.2 - Subsection 166.2(5) - Paragraph 166.2(5)(a) | taxpayer’s pre-reassessment fax to CRA could have qualified as an objection with words of objection and proper addressee, but he was now too late | 184 |
Estate of Winifred Straessle v. The Queen, 2018 TCC 144
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Words and Phrases
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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Person | person includes an heir of the person irrespective of also being a legal representative | 232 |
Shreedhar v. The Queen, 2016 TCC 254 (Informal Procedure)
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Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | assessment with interest is not a nil assessment | 35 |
Persaud v. The Queen, 2014 DTC 1031 [at 2682], 2013 TCC 405
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Newfoundland Transshipment Limited v. The Queen, 2013 DTC 1111, 2013 TCC 259
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Tax Topics - Income Tax Act - Section 166.1 | no obligation to reassess amended return | 88 |
Anonby v. The Queen, 2013 DTC 1154 [at 859], 2013 TCC 184 (Informal Procedure)
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Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | no declaration as to source deductions, or vacating of reassessment that would increase substantive liability | 241 |
Lai Colbert v. The Queen, 2005 DTC 1449, 2005 TCC 636 (Informal Procedure)
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Windsor Management Ltd. v. The Queen, 2001 DTC 749 (TCC)
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510492 BC Ltd. v. The Queen, 2001 DTC 124 (TCC)
Sinnott v. The Queen, 2000 DTC 2459 (TCC)
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Tax Topics - Income Tax Act - Section 128 - Subsection 128(2) | 50 |
Paris v. The Queen, 98 DTC 6072 (FCTD)
Consoltex Inc. v. The Queen, 97 DTC 724 (TCC)
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Dudar v. The Queen, 96 DTC 1828 (TCC)
The Queen v. B.M. Enterprises Ltd., 92 DTC 6463 (FCTD)
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Tax Topics - Income Tax Act - Section 227 - Subsection 227(10) | 75 |
460354 Ontario Inc. v. MNR, 88 DTC 1679 (TCC)
Administrative Policy
8 March 2018 CBA Commodity Tax Roundtable, Q.6
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Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.1) | a single Notice of Objection can cover multiple disputed assessments | 172 |
May 2017 Alberta CPA Roundtable. Q.1 (plenary)
9 October 2015 APFF Roundtable Q. 22, 2015-0598301C6 F - Extension of time to file
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S4-F7-C1 - Amalgamations of Canadian Corporations
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27 August 2012 Internal T.I. 2012-0435571I7 F - Opposition à une cotisation
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6 March 2012 External T.I. 2011-0420751E5 - Ability to Object to a Denial of a Dividend Refund
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Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.2) | 29 |
December 1992 B.C. Tax Executives Institute Round Table, Q.12 (October 1993 Access Letter, p. 481)
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Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) | 37 |
88 CPTJ - Q.25
Articles
Joel A. Nitikman, "Nil Assessments: The View From New Zealand", Canadian Current Tax, February 1993, p. T1
Forms
Subsection 165(1.1) - Limitation of right to object to assessments or determinations
Cases
Sherway Centre Ltd. v. Canada, 2003 DTC 5082, 2003 FCA 26
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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.3) | 201 | |
Tax Topics - Statutory Interpretation - Resolving Ambiguity | 78 |
Chevron Canada Resources Ltd. v. MNR, 99 DTC 5648 (FCTD)
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Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 179 |
Articles
J.W. Galway, D.E. Spiro, "Post-Consent Reassessments - Can One Object the Second Time Around?", Tax Litigation, Vol. VI, No. 4, 1998, p. 398.
Subsection 165(1.2) - Limitation on objections
Cases
See Also
Subsection 165(1.11) - Objections by large corporations
Cases
Devon Canada Corporation v. Canada, 2015 FCA 214
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Tax Topics - Income Tax Act - Section 169 - Subsection 169(2.1) | large corporations can appeal new issues which were rejected by CRA Appeals, and perhaps may raise new issues within 1 year of Objection | 342 |
Bakorp Management Ltd. v. Canada, 2014 DTC 5063 [at 6870], 2014 FCA 104
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Tax Topics - Income Tax Act - Section 169 - Subsection 169(2.1) | new timing argument raised on appeal | 339 |
See Also
Loblaw Financial Holdings Inc. v. The Queen, 2018 TCC 182, rev'd on s. 95(1) - investment business - (a) (arm's length conduct) grounds 2020 FCA 79
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Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Foreign Bank | CFA qualified as a foreign bank since it was licensed under Barbados law as an international bank | 123 |
Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Investment Business - Paragraph (a) | Barbados-licensed international bank, which used Loblaw funding to invest responsively to Loblaw considerations, conducted an offside non-arm’s length business | 429 |
Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Investment Business - Paragraph (c) | employee equivalents was reduced by employee time described in s. 95(2)(b) | 290 |
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Foreign Exchange | short-term debt securities were inventory because they were the raw material for generating swap income | 130 |
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.01) - Paragraph 152(4.01)(a) - Subparagraph 152(4.01)(a)(ii) | GAAR is generally a separate matter rather than being subsumed in the allegedly-misused substantive provision | 208 |
Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | application of GAAR required the occurrence of an avoidance transaction (or series) in non-statute-barred years and the relevant previous year’s avoidance transaction did not occur as part of the series | 512 |
Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | hiring of employees 15-years previously to engage foreign bank exception to investment business definition was not part of same series as renewal of foreign bank licence | 228 |
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | use of Barbados sub to engage in proprietary trading for Canadian parent misused the foreign bank exemption, whose purpose was promoting international competitiveness | 336 |
Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(l) | purpose of s. 95(2)(l) exception was to permit non-resident subsidiaries of Canadian banks and dealers to compete internationally | 190 |
Subsection 165(2) - Service
Subsection 165(3) - Duties of Minister
Cases
Opportunities for the Disabled Foundation v. Canada (National Revenue), 2016 FCA 94
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Words and Phrases
due dispatchLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization | expending 70% of revenues on fund-raising and undue benefits inconsistent with wholly-devoted test | 267 |
Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(e) | registration can be revoked for inadequate records | 188 |
Ford v. Canada, 2015 DTC 5009 [at 5525], 2014 FCA 257
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Danada Enterprises Ltd. v. Canada (Attorney General), 2012 DTC 5083 [at 6986], 2012 FC 403
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Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.5 | 64 |
Godsell v. The Queen, 2001 DTC 5384, 2001 FCA 196
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James v. Canada, 2001 DTC 5075 (FCA)
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Tax Topics - General Concepts - Audit Procedure | 101 | |
Tax Topics - General Concepts - Evidence | 54 | |
Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | no s. 56(2) inclusion to taxpayer if recipient of the transferred property had earned it rather than the taxpayer | 332 |
Bolton v. The Queen, 96 DTC 6413 (FCA)
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Tax Topics - Statutory Interpretation - Redundancy/reading in words | right to appeal assessment because of Minister's delay would be redundant if assessment were automatically vacated | 87 |
Ginsberg v. Canada, 96 DTC 6372, [1996] 3 CTC 63 (FCA)
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Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 19 | |
Tax Topics - Income Tax Act - Section 166 | 45 | |
Tax Topics - Statutory Interpretation - Interpretation Act - Section 11 | 45 |
The Queen v. McBurney, 85 DTC 5433, [1985] 2 CTC 214 (FCA)
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Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | 140 |
Tucker v. The Queen, 78 DTC 6492, [1978] CTC 700 (FCTD)
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Tax Topics - Income Tax Act - Section 175 - Subsection 175(3) | 11 |
See Also
Connolly v. The Queen, 2019 TCC 160 (Informal Procedure)
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Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1) - Paragraph 118.3(1)(b) | Notice of Confirmation likely should not address DTC claims for subsequent years | 442 |
Air Canada v. ARQ, 2016 QCCA 710
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Tax Topics - Income Tax Act - Section 166.2 - Subsection 166.2(5) | failure to establish due diligence | 349 |
Godsell v. The Queen, 96 DTC 1292 (TCC)
Schultz v. The Queen, 95 DTC 5657 (FCA)
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Tax Topics - Income Tax Act - Section 96 | 87 | |
Tax Topics - Income Tax Act - Section 96 - Subsection 96(3) | 38 |
Yorkton Restaurant Venture Capital Corp. v. Saskatchewan (1994), 118 DLR (4th) 735 (Sask QB)
Schultz v. The Queen, 93 DTC 953 (TCC)
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Tax Topics - Income Tax Act - Section 9 - Agency - Agency | 52 |
Administrative Policy
Collections, audit, objections and appeals: CRA and COVID-19 28 May 2020 CRA Webpage
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Tax Topics - Income Tax Act - Section 222 - Subsection 222(2) | 50 | |
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | suspension duiring COVID-19 of responding to most Objections | 193 |
27 November 2018 CTF Roundtable Q. 6, 2018-0779901C6 - Appeal Process Update
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8 October 2010 Roundtable, 2010-0373711C6 F - Traitement des avis d'oppositions
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December 1992 B.C. Tax Executives Institute Round Table, Q.12 (October 1993 Access Letter, p. 481)
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Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 40 |
1 December 1992 Memorandum (Tax Window, No. 27, p. 8, ¶2353)
1992 A.P.F.F. Annual Conference, Q. 14 (January - February 1993 Access Letter, p. 55)
90 C.R. - Q61
Subsection 165(5) - Validity of reassessment
Cases
Canada v. Anchor Pointe Energy Ltd., 2003 DTC 5512, 2003 FCA 294
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Tax Topics - General Concepts - Onus | 60 | |
Tax Topics - Income Tax Act - Section 152 - Subsection 152(5) | objection does not extend normal reassessment period | 246 |
Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) | 158 |
See Also
Viterra Inc v. The Queen, 2018 TCC 29
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Tax Topics - Excise Tax Act - Section 298 - Subsection 298(3) | consequential ETA reassessments were subject to essentially the same limitations as under the ITA | 370 |
Klemen v. The Queen, 2014 DTC 1170 [at 3613], 2014 TCC 244
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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity | equipment licensed at no charge was held in commercial activity | 86 |
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | s. 165(5) cannot be used to increase an assessment | 161 |
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Machinery and Equipment | licensed equipment internally transferred in one-off transaction | 184 |
943372 Ontario Inc. v. The Queen, 2007 DTC 1051, 2007 TCC 294
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Tax Topics - Statutory Interpretation - French and English Version | 76 |
Subsection 165(6) - Validity of notice of objection
Cases
Jones v. Canada (Minister of National Revenue), 2004 DTC 6185, 2004 FC 382
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Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 108 |
Subsection 165(7) - Notice of objection not required
Cases
Transcanada Pipelines Ltd. v. The Queen, 2001 DTC 5626, 2001 FCA 314
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Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | 144 |
O'Sullivan v. The Queen, 90 DTC 6278 (FCTD)
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Tax Topics - Income Tax Act - Section 225.1 - Subsection 225.1(3) | 103 | |
Tax Topics - Statutory Interpretation - Ordinary Meaning | 42 |
Bowater Mersey Paper Co. Ltd. v. The Queen, 86 DTC 6293, [1986] 1 CTC 240 (FCTD), rev'd 87 DTC 5382, [1987] 2 CTC 159 (FCA)
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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Financing Expenditures | 27 |
Stephens v. The Queen, 77 DTC 5418, [1977] CTC 590 (FCTD)
The Queen v. Lambert, 74 DTC 6368, [1974] CTC 611 (FCTD), aff'd supra.
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Tax Topics - Income Tax Act - Section 223 - Subsection 223(2) | 58 |
See Also
Bennett v. The Queen, 96 DTC 1630 (TCC)
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Tax Topics - Income Tax Act - Section 162 - Subsection 162(2) | 51 |