Cases
Canada (National Revenue) v. ConocoPhillips Canada Resources Corp., 2014 FCA 297, rev'g 2013 FC 1192
The taxpayer claimed that it did not learn about a reassessment allegedly mailed on November 7, 2008 until April 14, 2010. When its Notice of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 at 6598], 2013 FC 1192, rev'd supra
On 3 May 2010, the Minister supplied the taxpayer with a copy of a Notice of Reassessment dated 26 April 2010, bearing a "date of mailing"...
Clearwater Seafoods Holding Trust v. Canada, 2013 DTC 5132 [at at 6218], 2013 FCA 180
The appellant Trust was a subsidiary of an income fund. As part of a plan of arrangement to in effect replace the income fund by a public...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 88.1 - Subsection 88.1(2) | 285 |
460354 Ontario Inc. v. The Queen, 92 DTC 6534, [1992] 2 CTC 287 (FCTD)
S.241(1)(a) of the Business Corporations Act, 1982 (Ontario) permitted a corporation which had been dissolved to appeal to the Tax Court and,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Ontario - Business Corporations Act - Section 242 | 40 |
Attorney General of Canada v. Bowen, 91 DTC 5594 (FCA)
Where the Minister did everything possible to properly notify the taxpayer of the Minister's Notice of Confirmation including three mailings of...
Nova Ban-Corp Ltd. v. Tottrup, 89 DTC 5489, [1989] 2 CTC 304 (FCTD)
A creditor of a corporation ("Container Port"), which alleged that Container Port's president ("Tottrup") had acceded to an excessive assessment...
Mackay Construction Ltd. v. The Queen, 89 DTC 5097 (FCTD)
The taxpayer unsuccessfully appealed to the Tax Court after the Minister had issued a notice of confirmation without the taxpayer first filing a...
The Queen v. Gary Bowl Ltd., 74 DTC 6401, [1974] C.T.C 457 (FCA)
No appeal lies from a nil assessment.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 341 [Judgment on Admissions] | 101 | |
| Tax Topics - Income Tax Act - Section 172 - Subsection 172(1) | 85 |
Okalta Oils Ltd. v. Minister of National Revenue, 55 DTC 1176, [1955] CTC 271, [1955] S.C.R. 824
The taxpayer was not able to appeal a "nil" reassessment to the Tax Appeal Board. The word "assessment" referred to the actual sum in tax which...
See Also
Davis v. The Queen, 2015 DTC 1105 [at 621], 2015 TCC 79 (Informal Procedure)
Among other arguments of similar calibre, the taxpayer argued that neither the Tax Court nor its judges could be considered to satisfy Canadians'...
Nottawasaga Inn Ltd. v. The Queen, 2014 DTC 1021 [at at 2628], 2013 TCC 377 (Informal Procedure)
In 2011 the Minister reassessed the taxpayer's 2007 taxation year (the old reassessment) by denying the deduction of various expenses and capital...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | 314 |
SoftSim Technologies Inc. v. The Queen, 2012 DTC 1187 [at at 3473], 2012 TCC 181
The taxpayers' counsel entered a settlement agreement with the Minister, which the Minister sought to enforce under s. 169(3). The taxpayers...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | consent of counsel binding | 104 |
| Tax Topics - General Concepts - Onus | 79 | |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | 50 | |
| Tax Topics - General Concepts - Solicitor-Client Privilege | 117 |
Mcfadyen v. The Queen, 2008 DTC 4513, 2008 TCC 441
In the course of finding that the taxpayer was estopped from raising the issue of residency after the Federal Court of Appeal had already ruled on...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Res Judicata | 144 |
Graham v. The Queen, 92 DTC 1012, [1991] 2 CTC 2712 (TCC)
Before going on to find that the Crown had failed to provide admissible evidence that the taxpayer's appeal to the Tax Court was out of time,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | 149 | |
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(10) | 67 |
Hill v. MNR, 91 DTC 1094, [1991] 2 CTC 2356 (TCC)
Bonner J. stated (pp. 1094-1095):
"It is now well settled that where there has been a failure by the Minister of National Revenue to act with all...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss | 137 |
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)
The taxpayer validly objected to a reassessment which was issued within the three-year period, then the Minister issued a second reassessment...
Bowen v. MNR, 90 DTC 1625 (TCC)
Because the taxpayer had never received the notices of confirmation sent to him by the Minister, the time for making an appeal under s. 169 has...
Lornex Mining Corp. Ltd. v. MNR, 88 DTC 6399, [1988] 2 CTC 195 (FCTD)
The court had no jurisdiction to entertain an appeal from a "nil" assessment, notwithstanding that $172,668 in provincial tax was owing, because...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 172 - Subsection 172(2) | 38 |
The Queen v. Bowater Mersey Paper Co. Ltd., 87 DTC 5382, [1987] 2 CTC 159 (FCA)
After the Minister reassessed the taxpayer's 1981 and 1982 taxation years on January 4, 1984 by reclassifying class 29 properties as class 2...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 172 - Subsection 172(2) | 133 |
Gibbs v. MNR, 84 D.TC. 6418, [1984] CTC 434 (FCTD)
An assessment made against a taxpayer can only be challenged pursuant to the provisions of section 169 and following of the Act. An application...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 172 - Subsection 172(2) | 39 |
MNR v. Parsons and Flemming, 84 DTC 6345, [1984] CTC 352 (FCA)
It follows from s. 29 of the Federal Court Act that the only way in which assessments made agains taxpayers can be challenged is by following the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 172 - Subsection 172(2) | 50 |
Millers Credit Jewellers Ltd. v. The Queen, 84 DTC 6205, [1984] CTC 218 (FCTD)
Although a "Notice of Reassessment" was cryptic when read by itself, it referred to "the net income previously assessed", and an examination of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 172 - Subsection 172(2) | 108 | |
| Tax Topics - Income Tax Act - Section 68 | 64 |
Midwest Oil Production Ltd. v. The Queen, 82 DTC 6092, [1982] CTC 107 (FCTD), aff'd 83 DTC 5304, [1983] CTC 338 (FCA)
A taxpayer is not prevented from raising an issue on an appeal to the Federal Court only because the issue was not raised in the taxpayer's notice...
MacIsaac v. The Queen, 83 DTC 5258, [1983] CTC 213 (FCTD)
A statement of claim requesting the issuance of a writ of mandamus (directing the Minister to exclude $40,411 from the taxpayer's 1979 return) and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 172 - Subsection 172(2) | 88 |
Kingsdale Securities Co. Ltd. v. The Queen, 74 DTC 6674, [1975] CTC 10 (FCA)
The court should not consider an argument that is raised for the first time after the cases for both parties have been closed at trial "unless it...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Effective Date | 52 | |
| Tax Topics - Income Tax Act - Section 104 - Subsection 104(2) | 36 | |
| Tax Topics - Income Tax Act - Section 172 - Subsection 172(2) | 84 | |
| Tax Topics - Income Tax Act - Section 96 | 19 |
Administrative Policy
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 8
TSD staff will no longer receive correspondence directly from the public. Drop boxes are available for taxpayer use at CRA locations and they are...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) | time stamping of items received | 95 |
S4-F7-C1 - Amalgamations of Canadian Corporations
1.63 If an assessment (or reassessment) has been received by a predecessor corporation prior to amalgamation and the predecessor corporation has...
91 C.R. - Q.66
The taxpayer can raise issues not identified in the Notice of Objection.
Subsection 169(1) - Appeal
Cases
Lark Investments Inc. v. The King, 2024 TCC 30
After noting that it appeared that the GAAR assessments of the taxpayer had not first gone before the CRA GAAR Committee, St-Hilaire J stated (at...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 63 | Crown’s vague pleading that GAAR applied to convert a CCPC to non-CCPC was struck, but with leave to amend | 251 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 8 | fresh start rule inapplicable where defects in Crown’s pleading did not become apparent until a subsequent procedural stage | 230 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | Crown required to plead its particular GAAR position/ no requirement to go to GAAR Committee | 314 |
Canada v. Dow Chemical Canada ULC, 2022 FCA 70, leave granted 23 February 2023
In reassessing the taxpayer under s. 247(2), the Minister did not allow a requested “downward” adjustment under s. 247(10) (to increase the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.5 | Ministerial decision to deny a s. 247(10) downward adjustment cannot be appealed under s. 247(11) and, therefore, is not rendered non-reviewable by s. 18.5 | 259 |
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(11) | Ministerial decision to deny a s. 247(10) downward adjustment cannot be appealed under s. 247(11) | 176 |
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(10) | Tax Court cannot review a s. 247(10) downward adjustment because it only has the ITA s. 171 jurisdiction to deal with an assessment and not with a s. 247(10) opinion | 354 |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | Tax Court cannot reverse a CRA opinion that a requested s. 247(10) downward adjustment is inappropriate | 277 |
Savics v. Canada, 2021 FCA 56
To present simplified facts, a taxpayer reported losses from a film distribution LP of $300 per year in Years 1 through 3 and also reported (and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The Court overruled its earlier decision in (495187, a.ka. Sarraf) and found that an Ontario corporation which has been dissolved cannot file a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 at 7081], 2012 FCA 71
The taxpayer, a lawyer, received a four-year sentence and was suspended from practising law as a result of his conviction for obstruction of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees | 311 |
Canada v. Quigley, 2009 DTC 6206, 2009 FCA 287
As the only issue in the taxpayer's appeal to the Tax Court was whether the Minister had erred in determining that the taxpayer was resident in...
Canada v. General Motors of Canada Limited, [2009] GSTC 64, 2009 FCA 114
The registrant ("GMCL") was entitled to input tax credits for the GST on fees it paid to third-party pension fund managers given that it was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | services for pension plans represented compensation costs relating to taxable sales | 133 |
| Tax Topics - Excise Tax Act - Section 267.1 - Subsection 267.1(2) | administrator of pension trust was not a trustee, and not subject to s. 267.1 | 51 |
| Tax Topics - Income Tax Act - Section 104 - Subsection 104(1) | administrator of pension trust was not a trustee | 41 |
Canada v. Interior Savings Credit Union, 2007 DTC 5342, 2007 FCA 151
The taxpayer was not able to file a valid notice of objection or appeal with respect to a notice of assessment which included an allegedly...
Bormann v. Canada, 2006 DTC 6147, 2006 FCA 83
In dismissing the taxpayer's appeal for taxation years in which there was no federal tax, interest or penalty assessed, the Court stated (p. 6148)...
398722 Alberta Ltd. v. Canada, [2000] FCJ No. 644 (CA)
The registrant was required to build an apartment building as a condition precedent for obtaining a permit to build a hotel, and argued that the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity | 162 |
MNR v. Minden, 62 DTC 1044, [1962] CTC 79 (Ex Ct)
After noting that the notice of reassessment of the taxpayer was accompanied by an erroneous statement, Thorson P. stated (at p. 1050):
"In...
Cole v. Canada (Attorney General), 2005 DTC 5667, 2005 FC 1445
The availability of an appeal right to the taxpayer under s. 169(1) did not lessen the obligation of the Minister to assess with "all due...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | 153 |
Transcanada Pipelines Ltd. v. The Queen, 2001 DTC 5626, 2001 FCA 314
Following the serving of notices of objection by the taxpayer to 1995 reassessments and a settlement of the issues raised in notices of objection...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(7) | 198 |
See Also
Lilyfield Development Inc. v. The Queen, 2020 TCC 16
The taxpayer was dissolved on April 21, 2017 for a failure to file returns. Similarly to the corresponding provision of the Ontario Business...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The taxpayer (Mobile) objected to a notice of reassessment (no. 1144) and filed an appeal to the Court of Quebec following an adverse response to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
In each of the 2001 and 2002 taxation years, the taxpayer made a donation to the John McKellar Charitable Foundation (the “Foundation”) and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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)
Boyle J found that the doctrine that a taxpayer cannot appeal a nil assessment does not apply to a notice of assessment which assesses nil tax but...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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)
CRA determined to not grant a waiver of withholding under Reg. 105 from fees to be paid to the appellants in connection with a proposed...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 at 3254], 2014 TCC 108
The taxpayer changed his address after filing his appeal with the Tax Court. He notified CRA of the change but not the Tax Court. He failed to...
Pylatuke v. The Queen, 2014 DTC 1019 [at at 2620], 2013 TCC 364
Favreau J found that the Minister had failed to establish that the 90 day limitations period had commenced on 19 February 2012 because she had...
Cameco Corporation v. The Queen, 2014 TCC 45
Subsequent to the taxpayer's appeal of reassessments, fresh reassessments (to which the taxpayer filed fresh objections) were made which...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | proportionality principle | 202 |
| Tax Topics - General Concepts - Solicitor-Client Privilege | basis for claim not disclosed | 119 |
Clearwater Seafoods Holdings Trust v. The Queen, 2012 DTC 1177 [at at 3447], 2012 TCC 186, rev'd supra
The taxpayer was the subsidiary trust of an income fund. As part of a plan of arrangement to in effect replace the income fund by a public...
McIntosh v. The Queen, 2011 DTC 1116 [at at 625], 2011 TCC 147
The taxpayer alleged that his employer had under-reported source deductions on his T4 slips. D'arcy J. found that the Tax Court of Canada lacked...
Uddin v. The Queen, 2009 DTC 1331, 2009 TCC 471 (Informal Procedure)
Woods, J., in dismissing the taxpayer's appeal, applied the finding in Main Rehabilitation Co. Ltd. v. The Queen, 2004 DTC 6763, that "the Tax...
Khan v. The Queen, 2009 DTC 804, 2009 TCC 248 (Informal Procedure)
The Crown had failed to discharge the onus on it to show that the reassessment in question, which allegedly started the one year and ninety-day...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | 41 |
Interior Savings Credit Union v. The Queen, 2006 DTC 3351, 2006 TCC 411
The taxpayer filed a valid notice of objection when it objected to an assessment of its 2004 taxation year, even though it was not objecting to...
Parent v. The Queen, 2003 DTC 1002, 2003 TCC 509
After the Minister issued a Notice of Confirmation of a previous reassessment of the taxpayer that reflected additional income alleged to arise...
Imperial Oil Ltd. v. The Queen, 2003 DTC 179, 2003 TCC 46, aff'd 2003 FCA 289
An argument of the Crown that a taxpayer is not entitled to object to an assessment based on its own return of income or an assessment that does...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Ordinary Meaning | 84 |
Wells v. The Queen, [2001] 4 CTC 2950 (TCC)
The taxpayer had donated an art work in the 1994 taxation year. The notice of appeal which was filed by the appellant made reference to a...
Edwards v. Minister of Finance (Ontario), 99 DTC 5475 (Ont. C.T. (G.D.))
Before going on to find that the taxpayer had not appealed on a timely basis as required by the provisions of the Retail Sales Tax Act, Caputo, J....
Administrative Policy
3 June 2014 Internal T.I. 2013-0489471I7 - Subsection 171(1)
Is a taxpayer prohibited from appealing to the Tax Court under s. 169(1) where the Minister varies an assessment pursuant to s. 165(3)? Before...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
A large corporation ("Devon") objected to assessments, denying the deduction of stock option surrender payments made by two of its predecessors in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 at 6870], 2014 FCA 104
In 1992 the taxpayer, a large corporation under the Act, redeemed shares of a corporation not connected to the taxpayer for $338,213,849,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The Minister reassessed the taxpayer and set out precise items of income which were being disallowed as part of resource profits and, in filing a...
See Also
Rio Tinto Alcan Inc. v. The Queen, 2016 TCC 172, aff'd 2018 FCA 124
In its Notice of Objection, the taxpayer (a large corporation) raised the issue as to whether expenses incurred by it in connection with a hostile...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
Boyle J found that all that is required respecting issue identification is that the Minister (as opposed to a third party, such as a Tax Court...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 at 3727], 2014 TCC 255, rev'd 2015 FCA 214
The taxpayer (a large corporation) objected on the basis that stock option surrender payments were fully deductible under s. 9, whereas its...
Canada v. Telus Communications (Edmonton) Inc., 2005 FCA 159
The taxpayer was a specified person and raised in its Notice of Appeal in the Tax Court of Canada the issue of due diligence with respect to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The taxpayer unsuccessfully submitted that because it had appealed to the Tax Court pursuant to s. 165(7)(a) rather than filing a Notice of...
Subsection 169(2.2) - Waived issues
Cases
Abdalla v. Canada, 2019 FCA 5
Rossiter CJ had found that the taxpayers had given valid waivers of their right to appeal: even though the waiver letter drafted by CRA was...
See Also
Laprairie v. The King, 2024 TCC 149 (Informal Procedure)
A group settlement reached in respect of the appeals of a large group of taxpayers including the taxpayer allowed a deduction of losses in a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) | taxpayer had the right to carry forward rather than carry back a loss | 178 |
Savics v. The Queen, 2019 TCC 71, aff'd 2021 FCA 56
The taxpayer was allocated losses for the initial years of his membership of three LPs and income-account gains for a subsequent year. CRA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
Each of the taxpayers, whose credits for participating in a gifting tax shelter had been denied, had signed an Agreement to be Bound and Waiver of...
Taylor v. The Queen, 2010 DTC 1189 [at at 3449], 2010 TCC 246
In finding that a waiver signed by the taxpayer of his rights to appeal, which he had agreed to in a meeting with CRA where it agreed to waive...
Administrative Policy
AD-19-01 Audit Agreement and Waiver of Objection Rights Guidelines 2019-02-19
Binding nature of audit agreements recognized
An audit agreement is an agreement between the CRA and a taxpayer where the parties set out the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 532 |
Subsection 169(3) - Disposition of appeal on consent
Cases
Savics v. Canada, 2021 FCA 56
The taxpayer was allocated losses for the initial years of his membership of three film-distribution limited partnerships and income-account gains...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
At issue in an appeal by the taxpayer (“CBS”) was the quantum of non-capital loss that was available for carry-forward for deduction in its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The Appellants were members of two film production tax-shelter limited partnerships (“collectively, “Glenelg”). A lawyer who was acting for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
In its 2003 taxation year, the taxpayer’s parent (Henro) transferred 84 acres of Alberta land to it on a s. 85(1) rollover basis. The taxpayer...
| 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
The taxpayer (and about 1200 other investors) was assessed on the basis that three limited partnerships in which he had invested did not exist (as...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
At issue was the quantum of non-capital loss that was available for carry-forward for deduction in the taxation year (“TY”) of the taxpayer...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
After the taxpayer had appealed reassessments (for unreported income totalling $3,128,324) to the Tax Court, an out-of-court settlement document...
Bolton Steel Tube Co. Ltd. v. The Queen, 2014 DTC 1102 [at at 3202], 2014 TCC 94
In 2007 the Minister reassessed the 1996 taxation year of the taxpayer ("Bolton") by adding $602,998 in alleged unreported sales to Bolton's...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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”
Quebec’s Public Protector (a.k.a. Ombudsperson) has issued a report containing eight recommendations for improvements in the way that the ARQ...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 550 |
169(4)
See Also
208539 Alberta Ltd v. The Queen, 2011 TCC 106 (Informal Procedure)
The sole shareholder of the company paid the $96,124.78 amount demanded by Canada Customs for under-reported amounts on importation, and then...