Subsection 171(1) - Disposal of Appeal
Cases
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...
Canada v. Oxford Properties Group Inc., 2018 FCA 30
Before overturning the findings below that the transactions in question had not abused ss. 97(2) and 100(1), so that s. 245 applied, Noël CJ...
Kruger Incorporated v. Canada, 2016 FCA 186
A reassessment added back $72M to the taxpayer’s income for 1998, being the difference between its claimed mark-to-market loss on its options of...
Imperial Oil Resources Limited v. Canada (Attorney General), 2016 FCA 139
The second taxpayer (“IOVRL”), like the first, took the position that remission payments should be treated in the same manner for purposes of...
Jaft Corporation v. Canada (AG), 2014 DTC 5080 [at at 7056], 2014 MBQB 59
CRA had found that the applicant's research into solutions for Sick Building Syndrome based on air treatment qualified for scientific research and...
SRI Homes Inc. v. Canada, 2012 DTC 5135 [at at 7284], 2012 FCA 208, allowing appeal from 2011 TCC 386
The trial judge's reasons essentially paraphrased: an agreed statement of facts, the Minister's assertions, a copy of the Minister's framing of...
Canada v. Nunn, 2007 DTC 5111, 2006 FCA 403
The trial Judge on her own initiative, without this issue being raised in the pleadings or argued, had found that an investment by the taxpayer...
Rezek v. Canada, 2005 DTC 5373, 2005 FCA 227
Absent the finding of the Tax Court judge that a convertible hedge is a separate property, the appeals of the taxpayer would have been allowed....
Pedwell v. The Queen, 2000 DTC 6405 (FCA)
The Tax Court Judge had erred in finding the taxpayer liable on a basis different from that in the Minister's notice of reassessment which was at...
La Compagnie Price Limitée v. The Queen, 95 DTC 428 (TCC)
The Minister reassessed the taxpayer in accordance with a Federal Court judgment issued pursuant to a consent to judgment (as subsequently...
The Queen v. Optical Recording Laboratories Inc., 90 DTC 6647, [1990] 2 CTC 524 (FCA)
A reassessment, which was in the same amount as a previous assessment except that it assessed accrued interest, was therefore a reassessment...
Sharip v. The Queen, 87 DTC 5206, [1987] 1 CTC 302 (FCTD), aff'd 88 DTC 6484, [1988] 2 CTC 344 (FCA)
Until such time as a formal decision pursuant to s. 171(4) has been made, the judge has the power to reconsider his decision as to the disposition...
McCambridge v. The Queen, 79 DTC 5412, [1979] CTC 473 (FCA)
"If Parliament had intended to provide that one means of disposing of an appeal could be by way of filing a notice of discontinuance, it would...
Vineland Quarries and Crushed Stone Ltd. v. MNR, 70 DTC 6043, [1970] CTC 12 (Ex Ct)
The taxpayer filed a notice of appeal to an assessment by the Minister which reflected a disallowance of a portion of the taxpayer's capital cost...
See Also
Uppal Estate v. The King, 2025 TCC 34
The Minister assessed the taxpayer for gross negligence penalties and assessed no other penalties. The Minister's Amended Reply argued, in the...
RTI Turbo Inc. v. Agence du revenu du Québec, 2025 QCCQ 231
The taxpayer alleged that it had over-remitted source deductions on the remuneration of its employees. After its request to the ARQ for a refund...
Doostyar v. Canada, 2025 FCA 6
The Tax Court judge sent a draft judgment (to disallow the taxpayers’ appeal) to the parties and asked for their comments on any...
Gillies v. The King, 2024 TCC 53 (Informal Procedure)
Mr. Gillies sought a Tax Court decision regarding his 2016 and 2017 taxation years that he was not responsible to the Minister for tax under the...
Canadian Imperial Bank of Commerce v. Canada, 2023 FCA 195
Webb JA found that the Tax Court could make a mixed finding of fact and law (as to the nature of a supply made having regard to the ETA definition...
Canadian Imperial Bank of Commerce v. Canada, 2021 FCA 96
After finding that, under an agreement between the appellant (CIBC) and Aeroplan, the supply made by Aeroplan to CIBC was essentially labelled as...
Leonard v. The Queen, 2021 TCC 33, rev'd 2022 FCA 195
After noting an admission by the Crown that the taxpayer had realized a loss on mortgage debt on foreclosure proceedings notwithstanding that, as...
Dow Chemical Canada ULC v. The Queen, 2020 TCC 139, rev'd 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...
Rousseau v. Agence du revenu du Québec, 2020 QCCA 1308
The taxpayer, who had been employed in Alberta and been subject to source deductions based on the federal and Alberta rates, was found by the...
Wiegers v. The Queen, 2019 TCC 260 (Informal Procedure)
The taxpayers, who had participated in a gifting tax shelter, claimed that they had not learned of a settlement offer made to other participants...
Sterritt v. The Queen, 2018 TCC 117 (Informal Procedure)
The taxpayer stopped filing his tax returns beginning with the 2003 taxation year. Following a request by CRA, in February 2014 the taxpayer filed...
Isah v. The Queen, 2018 TCC 28 (Informal Procedure)
The taxpayer, through the services of a now elusive “Mr. K,” had claimed charitable donations totalling approximately $18,000 for his 2009 to...
R & S Industries Inc. v. The Queen, 2017 TCC 75
R & S Industries was unsuccessful in a motion to have the Federal Court direct CRA to reconsider its decision to not permit R & S Industries to...
Deluca v Canada, 2016 ONSC 3865
The taxpayer used proceeds of a loan from “Barter World Canada Inc.” to acquire “TradeBux” from another Barter World entity (as well as to...
Delle Donne v. The Queen, 2015 TCC 150
Respecting an argument that the taxpayer was required by s. 20(1)(l) or (p) to have "included" the interest in income before being entitled to the...
Descarries v. The Queen, 2014 DTC 1143 [at at 3412], 2014 TCC 75 (Informal Procedure)
Hogan J found that the transactions at issue abused the object of s. 84.1, a general anti-avoidance rule analysis which the Crown had not...
Fio Corporation v. The Queen, 2014 TCC 58
The taxpayer was reassessed for its 2007 and 2008 taxation years, appealed to the Tax Court and then was further reassessed based on documents...
Anonby v. The Queen, 2013 DTC 1154 [at at 859], 2013 TCC 184 (Informal Procedure)
The taxpayer reported $42,000 of employment income on his return, and received a refund of approximately $4,000 based on $13,000 of source...
Blackburn Radio Inc. v. The Queen, 2012 DTC 1213 [at at 3580], 2012 TCC 255
In 2009 the Tax Court found that a 2004 reassessment in respect of the taxpayer's 1999 taxation year had been made outside of the limitations...
SoftSim Technologies Inc. v. The Queen, 2012 DTC 1187 [at at 3473], 2012 TCC 181
D'Auray J. found that the Court had jurisdiction to enforce a settlement agreement between the taxpayers and the Minister. S. 169(3) provides...
Du-Perré c. La Reine, 2006 DTC 2965, 2004 TCC 773
In finding that in the Minister's Reply to the Notice of Appeal of the taxpayer, the Minister was entitled to allege that a number of transfers of...
Paradis v. The Queen, 2004 TCC 676 (Informal Procedure)
The Minister assessed the taxpayer’s return as filed, and applied the resulting refund amount by way of set-off against a student loan amount...
Sudbrack v. The Queen, 2000 DTC 2521 (TCC)
Bowman A.C.J. found that The Queen v.Continental Bank of Canada, 98 DTC 6501, [1998] 2 S.C.R. 358 merely applied the long-standing rule governing...
Wendy Ann Eves Curoe v. Minister of National Revenue, 91 DTC 782, [1991] 1 CTC 2513 (TCC)
The taxpayer, which did not receive notification of the Tax Court hearing, was successful in having that judgment set aside on the basis of the...
Laskaris v. MNR, 90 DTC 1364, [1990] 1 CTC 2464 (TCC)
The taxpayer's accountant and a Revenue Canada appeals officer send an application to the Tax Court to withdraw the taxpayer's appeal with the...
McMillen Holdings Ltd. v. MNR, 87 DTC 585, [1987] 2 CTC 2327 (TCC)
The taxpayer, which had received a dividend refund for its taxation year ended July 31, 1982, on August 22, 1983, appealed to the Tax Court...
Dominion Stores Ltd. v. Dep. MNR, 82 DTC 6214, [1982] CTC 235, 82 DTC 6217 (FCA)
It was stated that a concession by the respondent that the processing of ground beef constituted "the manufacture or production of goods" for...
Administrative Policy
3 June 2014 Internal T.I. 2013-0489471I7 - Subsection 171(1)
Was the Minister permitted to issue a reassessment in order to give effect to a Court's order to vacate or vary an assessment under s. 171(1)? CRA...
Articles
Zahra Nurmohamed, "Settling Tax Disputes - An Unsettling Proposition", Tax Litigation, Vol. X, No. 3, 2002, p. 638
Discussion of the Galway Doctrine.
McGregor, "Resolving Tax Disputes: A Justice Perspective", 1994 Conference Report, c. 30
Includes a discussion of the perceived judicial constraints upon the nature of a settlement that may be reached.
Paragraph 171(1)(b)
Cases
Canada v. CBS Canada Holdings Co., 2020 FCA 4
Justice and the taxpayer (CBS) executed Minutes of Settlement including a Schedule specifying the portion of a $23.4 million non-capital loss to...
Subparagraph 171(1)(b)(iii)
Cases
Dow Chemical Canada ULC v. Canada, 2024 SCC 23
In connection with finding that the Tax Court did not have the jurisdiction to review decisions of the Minister under s. 247(10), Kasirer J...
Almadhoun v. Canada, 2018 FCA 112
The taxpayer received the Canada child tax benefit (the CCTB) for 2010, 2011, 2012 and 2013, but then was informed by CRA on April 15, 2014 that...
See Also
MEGLobal Canada ULC v. The King, 2025 TCC 50
In objections of the taxpayer to reassessments of three of its taxation years to reflect upward transfer pricing adjustments under s. 247(2), it...
Mandic Estate v. The King, 2024 TCC 91
Mandic reached a form of agreement with the Crown regarding a reassessment of his 2015 taxation year, and the parties signed a consent to judgment...
Subsection 171(2)
Cases
Patel v. Canada, 2020 FCA 27
In reversing a decision of the Tax Court judge that s. 171(2) could not be applied to the appeal of the two taxpayers, Nadon J.A. stated (at...