Section 169

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...

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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 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"...

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Clearwater Seafoods Holding Trust v. Canada, 2013 DTC 5132 [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...

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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,...

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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...

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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...

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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...

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

No appeal lies from a nil assessment.

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...

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Words and Phrases
assessment

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'...

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Nottawasaga Inn Ltd. v. The Queen, 2014 DTC 1021 [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...

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Words and Phrases
nil assessment

SoftSim Technologies Inc. v. The Queen, 2012 DTC 1187 [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...

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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...

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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,...

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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...

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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)

The taxpayer validly objected to a reassessment which was issued within the three-year period, then the Minister issued a second reassessment...

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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...

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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...

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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...

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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...

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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...

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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...

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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)

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...

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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...

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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...

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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...

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

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...

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Locations of other summaries Wordcount
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

The taxpayer can raise issues not identified in the Notice of Objection.

Subsection 169(1) - Appeal

Cases

Canada v. Dow Chemical Canada ULC, 2022 FCA 70

In reassessing the taxpayer under s. 247(2), the Minister did not allow a requested “downward” adjustment under s. 247(10) (to increase the...

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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...

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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...

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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 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...

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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...

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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...

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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

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...

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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)...

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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...

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MNR v. Minden, 62 DTC 1044 (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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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Words and Phrases
assessment
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 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...

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Pylatuke v. The Queen, 2014 DTC 1019 [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...

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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...

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Locations of other summaries Wordcount
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

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...

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McIntosh v. The Queen, 2011 DTC 1116 [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...

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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...

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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...

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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...

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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...

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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...

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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...

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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....

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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...

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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...

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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 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,...

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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...

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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...

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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...

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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 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...

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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...

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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...

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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...

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See Also

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...

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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...

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Words and Phrases
waiver

Taylor v. The Queen, 2010 DTC 1189 [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...

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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...

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Locations of other summaries Wordcount
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

The taxpayer was allocated losses for the initial years of his membership of three film-distribution limited partnerships and income-account gains...

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Words and Phrases
consequential adjustment
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...

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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...

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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...

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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

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...

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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...

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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...

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Bolton Steel Tube Co. Ltd. v. The Queen, 2014 DTC 1102 [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...

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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...

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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 482

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...

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