Section 169

Table of Contents

Section 169
Cases(9)
See Also(16)
Administrative Policy(3)
Subsection 169(1) - Appeal
Cases(11)
See Also(17)
Administrative Policy(1)
Subsection 169(2.1) - Limitation on appeals by large corporations
Cases(3)
See Also(5)
Subsection 169(2.2) - Waived issues
Cases(1)
See Also(3)
Administrative Policy(1)
Subsection 169(3) - Disposition of appeal on consent
Cases(3)
See Also(5)
Administrative Policy(1)
169(4)
See Also(1)

Cases

Canada (National Revenue) v. ConocoPhillips Canada Resources Corp., 2014 FCA 297, rev'g 2013 FC 1192

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Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.5 appeal to Tax Court required for decision of CRA to treat a Notice of Objection as invalid 228

Conocophillips Canada Resources Corp. v. Canada (National Revenue), 2014 DTC 5014 [at 6598], 2013 FC 1192, rev'd supra

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Clearwater Seafoods Holding Trust v. Canada, 2013 DTC 5132 [at 6218], 2013 FCA 180

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460354 Ontario Inc. v. The Queen, 92 DTC 6534 (FCTD)

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Attorney General of Canada v. Bowen, 91 DTC 5594 (FCA)

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Nova Ban-Corp Ltd. v. Tottrup, 89 DTC 5489 (FCTD)

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Mackay Construction Ltd. v. The Queen, 89 DTC 5097 (FCTD)

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The Queen v. Gary Bowl Ltd., 74 DTC 6401, [1974] C.T.C 457 (FCA)

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Okalta Oils Ltd. v. Minister of National Revenue, 55 DTC 1176, [1955] CTC 271, [1955] S.C.R. 824

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Words and Phrases
assessment

See Also

Davis v. The Queen, 2015 DTC 1105 [at 621], 2015 TCC 79 (Informal Procedure)

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Nottawasaga Inn Ltd. v. The Queen, 2014 DTC 1021 [at 2628], 2013 TCC 377 (Informal Procedure)

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Words and Phrases
nil assessment

SoftSim Technologies Inc. v. The Queen, 2012 DTC 1187 [at 3473], 2012 TCC 181

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Mcfadyen v. The Queen, 2008 DTC 4513, 2008 TCC 441

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Tax Topics - General Concepts - Res Judicata 144

Graham v. The Queen, 92 DTC 1012 (TCC)

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Hill v. MNR, 91 DTC 1094 (TCC)

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Lornport Investments Limited v. Her Majesty The Queen and Project Construction Limited v. Her Majesty The Queen, 91 DTC 5044, [1991] 1 CTC 57 (FCTD)

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Bowen v. MNR, 90 DTC 1625 (TCC)

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Lornex Mining Corp. Ltd. v. MNR, 88 DTC 6399, [1988] 2 CTC 195 (FCTD)

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Tax Topics - Income Tax Act - Section 172 - Subsection 172(2) 36

The Queen v. Bowater Mersey Paper Co. Ltd., 87 DTC 5382, [1987] 2 CTC 159 (FCA)

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Tax Topics - Income Tax Act - Section 172 - Subsection 172(2) 129

Gibbs v. MNR, 84 D.TC. 6418, [1984] CTC 434 (FCTD)

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Tax Topics - Income Tax Act - Section 172 - Subsection 172(2) 37

MNR v. Parsons and Flemming, 84 DTC 6345, [1984] CTC 352 (FCA)

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Tax Topics - Income Tax Act - Section 172 - Subsection 172(2) 48

Millers Credit Jewellers Ltd. v. The Queen, 84 DTC 6205, [1984] CTC 218 (FCTD)

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Midwest Oil Production Ltd. v. The Queen, 82 DTC 6092, [1982] CTC 107 (FCTD), aff'd 83 DTC 5304, [1983] CTC 338 (FCA)

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MacIsaac v. The Queen, 83 DTC 5258, [1983] CTC 213 (FCTD)

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Tax Topics - Income Tax Act - Section 172 - Subsection 172(2) 86

Kingsdale Securities Co. Ltd. v. The Queen, 74 DTC 6674, [1975] CTC 10 (FCA)

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Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 8

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Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) time stamping of items received 91

S4-F7-C1 - Amalgamations of Canadian Corporations

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Tax Topics - Income Tax Act - Section 100 - Subsection 100(2.1) s. 100(2.1) applies to non-qualifying amalgamation 64
Tax Topics - Income Tax Act - Section 111 - Subsection 111(12) application following amalgamation 113
Tax Topics - Income Tax Act - Section 116 - Subsection 116(1) deemed tcp following amalgamation 167
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5.1) continuity of s. 13(5.1) on amalgamation 132
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) Amalco can continue objection and receive refunds 157
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) reserve after amalgamation 62
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Shareholder shareholder need not hold shares 88
Tax Topics - Income Tax Act - Section 251 - Subsection 251(3.1) deemed non-arm's length relationship on amalgamation 172
Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(b) related party, majority and 50% group exceptions 495
Tax Topics - Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(iii) reserve after amalgamation 62
Tax Topics - Income Tax Act - Section 66.7 - Subsection 66.7(7) successoring where non-wholly owned amalgamation 109
Tax Topics - Income Tax Act - Section 69 - Subsection 69(13) no disposition of predecessor property on general principles 113
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1.4) s. 87(5) not applicable 112
Tax Topics - Income Tax Act - Section 80.01 - Subsection 80.01(3) non-87 amalgamation/no FX gain 165
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3) no deemed dividend to dissenter on amalgamation 87
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) election filing by Amalco 109
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1.1) s. 87(1.1) qualifies for all s. 87 purposes 66
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1.2) successoring where non-wholly owned amalgamation 109
Tax Topics - Income Tax Act - Section 87 - Subsection 87(10) deemed listing of temporary Amalco shares 120
Tax Topics - Income Tax Act - Section 87 - Subsection 87(11) gain if high PUC is sub shares 55
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1) presumptive satisfaction of s. 87(1)(a)/dissent and squeeze-outs onside 297
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(a) new corp/deemed year end coinciding or not with acquisition of control 758
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(b) Amalco must follow predecessor's valuation method subject to truer picture doctrine 64
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(c) reserve after amalgamation 113
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(d) cost amount carryover 149
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(e.1) s. 100(2.1) applies to non-qualifying amalgamation 64
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(o) no continuity rule for non-security options 139
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(q) pre-amalgamation services 106
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.11) loss-carry back to parent 169
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.1) dovetailing with s. 88(1.1) 44
Tax Topics - Income Tax Act - Section 87 - Subsection 87(3.1) 346
Tax Topics - Income Tax Act - Section 87 - Subsection 87(3) PUC shifts 189
Tax Topics - Income Tax Act - Section 87 - Subsection 87(4) fractional share cash/ACB or value shift/implied non-recognition for predecessor shares 281
Tax Topics - Income Tax Act - Section 87 - Subsection 87(7) dovetailing with s. 78 and 112(12) 191
Tax Topics - Income Tax Act - Section 87 - Subsection 87(9) allocation of s. 87(9)(c)(ii) excess as parent chooses 230
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) late designation 122
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1.1) dovetailing with s. 87(2.1) 62
Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) partnership dissolution on amalgamation 137
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2.2) deemed non-arm's length relationship on amalgamation 467
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) deemed non-arm's length relationship on amalgamation 371
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(14) class continuity on non-arm's length amalgamation 327
Tax Topics - Income Tax Regulations - Regulation 8503 - Subsection 8503(3) - Paragraph 8503(3)(b) pre-amalgamation services 106
Tax Topics - Income Tax Act - Section 249 - Subsection 249(3) 136
Tax Topics - Income Tax Act - Section 22 - Subsection 22(1) 179

91 C.R. - Q.66

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Subsection 169(1) - Appeal

Cases

Savics v. Canada, 2021 FCA 56

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Tax Topics - Income Tax Act - Section 169 - Subsection 169(3) reference in a settlement agreement to CRA making consequential adjustments was not limited to those made under s. 152(4.3) 405
Tax Topics - Income Tax Act - Section 152 - Subsection 152(5) s. 152(5) permits the restoration of an initial assessment of income that had been previously reversed by reassessment 547

1455257 Ontario Inc. v. Canada, 2016 FCA 100

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Tax Topics - Other Legislation/Constitution - Ontario - Business Corporations Act - Section 242 dissolved corporation cannot launch appeal/voluntarily dissolved corp cannot be revived by Companie Branch 264
Tax Topics - General Concepts - Stare Decisis prior decisons overruled only if manifestly wrong 89

Canada v. Doiron, 2012 DTC 5103 [at 7081], 2012 FCA 71

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Canada v. Quigley, 2009 DTC 6206, 2009 FCA 287

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Canada v. General Motors of Canada Limited, [2009] GSTC 64, 2009 FCA 114

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Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) services for pension plans represented compensation costs relating to taxable sales 133

Canada v. Interior Savings Credit Union, 2007 DTC 5342, 2007 FCA 151

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Bormann v. Canada, 2006 DTC 6147, 2006 FCA 83

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398722 Alberta Ltd. v. Canada, [2000] FCJ No. 644 (CA)

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MNR v. Minden, 62 DTC 1044 (Ex Ct)

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Cole v. Canada (Attorney General), 2005 DTC 5667, 2005 FC 1445

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Transcanada Pipelines Ltd. v. The Queen, 2001 DTC 5626, 2001 FCA 314

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See Also

Lilyfield Development Inc. v. The Queen, 2020 TCC 16

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Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 21 appeal is not launched until Notice of Appeal is filed 224

102751 Canada Inc. v. Agence du revenu du Québec, 2019 QCCQ 7378, aff'd 2021 QCCA 605

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Damages legal fees incurred to recover misappropriated funds were not capital expenditures 369

Pietrovito v. The Queen, 2017 TCC 119

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Tax Topics - Income Tax Act - Section 167 - Subsection 167(5) - Paragraph 167(5)(a) time period not suspended where taxpayer reasonably believed appeal had been filed 357
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 54 failure to appeal 2nd taxation year not curable through amendment 81

Shreedhar v. The Queen, 2016 TCC 254 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) assessment of nil tax and $2 of interest could be objected to 134

Beggs v. The Queen, 2016 TCC 11 (Informal Procedure)

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Words and Phrases
assessment
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Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) refusal to grant Reg. 105 waiver not an assessment/remedy in FC 84

Izumi v. The Queen, 2014 DTC 1114 [at 3254], 2014 TCC 108

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Pylatuke v. The Queen, 2014 DTC 1019 [at 2620], 2013 TCC 364

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Cameco Corporation v. The Queen, 2014 TCC 45

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Tax Topics - General Concepts - Evidence proportionality principle 202
Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege basis for claim not disclosed 119

Clearwater Seafoods Holdings Trust v. The Queen, 2012 DTC 1177 [at 3447], 2012 TCC 186, rev'd supra

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McIntosh v. The Queen, 2011 DTC 1116 [at 625], 2011 TCC 147

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Uddin v. The Queen, 2009 DTC 1331, 2009 TCC 471 (Informal Procedure)

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Khan v. The Queen, 2009 DTC 804, 2009 TCC 248 (Informal Procedure)

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Tax Topics - General Concepts - Onus 41

Interior Savings Credit Union v. The Queen, 2006 DTC 3351, 2006 TCC 411

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Parent v. The Queen, 2003 DTC 1002, 2003 TCC 509

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Imperial Oil Ltd. v. The Queen, 2003 DTC 179, 2003 TCC 46, aff'd 2003 FCA 289

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Tax Topics - Statutory Interpretation - Ordinary Meaning 84

Wells v. The Queen, [2001] 4 CTC 2950 (TCC)

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Edwards v. Minister of Finance (Ontario), 99 DTC 5475 (Ont. C.T. (G.D.))

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Administrative Policy

3 June 2014 Internal T.I. 2013-0489471I7 - Subsection 171(1)

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.3) no power to reassess following order to vacate or vary 107
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) no power to reassess following order to vacate or vary 111

Subsection 169(2.1) - Limitation on appeals by large corporations

Cases

Devon Canada Corporation v. Canada, 2015 FCA 214

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Tax Topics - Income Tax Act - Section 165 - Subsection 165(1.11) large corporations can appeal new issues which were rejected by CRA Appeals, and perhaps may raise new issues within 1 year of Objection 103

Bakorp Management Ltd. v. Canada, 2014 DTC 5063 [at 6870], 2014 FCA 104

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Tax Topics - Income Tax Act - Section 165 - Subsection 165(1.11) new timing argument raised on appeal 348

Canada v. Potash Corp. of Saskatchewan, 2004 DTC 6002, 2003 FCA 471

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See Also

Rio Tinto Alcan Inc. v. The Queen, 2016 TCC 172, aff'd 2018 FCA 124

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees investment dealer fees incurred respecting the advisability of making hostile takeover were fully deductible under s. 9 417
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(bb) investment dealer fees re advisability of making hostile takeover were fully deductible 529
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(cc) legal fees incurred in securing regulatory approval for a hostile bid related to the bidder's business of earning income from shares and interaffiliate sales 182
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(g) takeover bid circular costs did not qualify 102
Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Eligible Capital Expenditure fees incurred in order to acquire shares were excluded/butterfly expenses excluded as taxpayer was not in the business of implementing corporate reorganizations 365
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) failure to advance evidence showing allocation of fees to share consideration 139
Tax Topics - Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(i) expenses incurred in butterfly spin-off recognized as disposition expenses 63
Tax Topics - Statutory Interpretation - French and English Version finding common meaning of 2 versions of s. 20(1)(bb) 108

Ford Motor Company of Canada Limited v. The Queen, 2015 TCC 39

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Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) issues raised in Objection were understandable in light of previous materials provided to CRA 278

Devon Canada Corporation v. The Queen, 2014 DTC 1192 [at 3727], 2014 TCC 255, rev'd 2015 FCA 214

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Canada v. Telus Communications (Edmonton) Inc., 2005 FCA 159

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Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) due diligence defence not raised 174

Newmont Canada Limited v. The Queen, 2005 DTC 617, 2005 TCC 143

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Subsection 169(2.2) - Waived issues

Cases

Abdalla v. Canada, 2019 FCA 5

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See Also

Savics v. The Queen, 2019 TCC 71, aff'd 2021 FCA 56

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Tax Topics - Income Tax Act - Section 169 - Subsection 169(3) a settlement agreement referring to partnership loss allocations included partnership gains allocations 540

Abdalla v. The Queen, 2017 TCC 222 (Informal Procedure), aff'd 2019 FCA 5

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Words and Phrases
waiver

Taylor v. The Queen, 2010 DTC 1189 [at 3449], 2010 TCC 246

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Administrative Policy

AD-19-01 Audit Agreement and Waiver of Objection Rights Guidelines 2019-02-19

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) 460

Subsection 169(3) - Disposition of appeal on consent

Cases

Savics v. Canada, 2021 FCA 56

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Words and Phrases
consequential adjustment
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Tax Topics - Income Tax Act - Section 152 - Subsection 152(5) s. 152(5) permits the restoration of an initial assessment of income that had been previously reversed by reassessment 547
Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) an assessment exists until it has been nullified by a reassessment 379

Canada v. CBS Canada Holdings Co., 2020 FCA 4

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Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) - Paragraph 171(1)(b) Tax Court order could contemplate increased taxes for 1 taxation year in implementing settlement agreement 247

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

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) a settlement agreement agreeing as to round percentages of expenses that were unreasonable accorded with Galway 317

See Also

984274 Alberta Inc. v. The Queen, 2019 TCC 85, rev'd 2020 FCA 125

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii) reassessment made pursuant to late waiver was void 34
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) reassessment made pursuant to late waiver could not be cured by s. 152(8) 47
Tax Topics - Income Tax Act - Section 164 - Subsection 164(1) invalid reassessment could not establish a refund amount 263
Tax Topics - Income Tax Act - Section 160.1 - Subsection 160.1(1) refund made pursuant to a void reassessment was not made pursuant to the Act (and also was not a “refund” on ordinary principles) so that s. 160.1(1) unavailable 488

Savics v. The Queen, 2019 TCC 71, aff'd 2021 FCA 56

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Tax Topics - Income Tax Act - Section 169 - Subsection 169(2.2) waiver does not preclude appeal where settlement agreement improperly implemented 245

CBS Canada Holdings Co. v. The Queen, 2018 TCC 188, aff'd 2020 FCA 4

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) settlement agreement was grounded in reality 150

Granofsky v. The Queen, 2016 TCC 181, aff'd 2017 FCA 119

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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" 116
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) reassessment to add fictitious income was void 336

Administrative Policy

27 February 2020 Report of the Quebec Ombudsman entitled "“So that taxpayers’ rights are upheld in payment arrangement proposals with Revenu Québec”

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Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(2) Quebec Ombudsperson criticizes the ARQ for not following the Galway principle in settlement agreements 482

169(4)

See Also

208539 Alberta Ltd v. The Queen, 2011 TCC 106 (Informal Procedure)

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