Section 171

Subsection 171(1) - Disposal of Appeal

Cases

Canada v. Oxford Properties Group Inc., 2018 FCA 30

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Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) using the s. 88(1)(d) bump on newly-formed rental property LPs to avoid indirect recapture income under s. 100(1) was abusive 885
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) s. 88(1)(d) bump is intended to permit the transfer of ACB that otherwise would be lost to another property that is taxed in the same way 349
Tax Topics - Income Tax Act - Section 98 - Subsection 98(3) - Paragraph 98(3)(c) s. 98(3)(c) bump is intended to avoid gain realization where there has been no economic gain 259
Tax Topics - Income Tax Act - Section 69 - Subsection 69(11) 3-year time limitation in s. 69(11) did not establish safe harbor for avoidance of recapture on sale after that period 366
Tax Topics - Income Tax Act - Section 100 - Subsection 100(1) purpose is to ensure that latent recapture will be recognized on sale to tax exempt 244
Tax Topics - Income Tax Act - Section 97 - Subsection 97(2) object includes ultimate taxation of the deferred gain 224
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. statement that amendment was for “clarification” was self-serving 199
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) determination of whether amendment merely clarified requires review of pre-amendment state of law 135

Kruger Incorporated v. Canada, 2016 FCA 186

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Tax Topics - Income Tax Act - Section 9 - Timing non-statutory mark-to-market accounting was permissible under s. 9 432
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory derivatives not held for resale are not inventory 155

Imperial Oil Resources Limited v. Canada (Attorney General), 2016 FCA 139

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Tax Topics - Income Tax Act - Section 164 - Subsection 164(7) remission payment did not generate interest entitlement 287

Jaft Corporation v. Canada (AG), 2014 DTC 5080 [at 7056], 2014 MBQB 59

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Tax Topics - General Concepts - Rectification & Rescission attempt to rescind employment contracts, on the basis that employees had not satisfied scientific research & experimental development requirements, was retroactive tax-planning 174

SRI Homes Inc. v. Canada, 2012 DTC 5135 [at 7284], 2012 FCA 208, allowing appeal from 2011 TCC 386

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Canada v. Nunn, 2007 DTC 5111, 2006 FCA 403

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Tax Topics - General Concepts - Sham misrepresentation element of sham 78
Tax Topics - General Concepts - Tax Avoidance misrepresentation element of sham 78

Rezek v. Canada, 2005 DTC 5373, 2005 FCA 227

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Pedwell v. The Queen, 2000 DTC 6405 (FCA)

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La Compagnie Price Limitée v. The Queen, 95 DTC 428 (TCC)

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Tax Topics - General Concepts - Stare Decisis 135

The Queen v. Optical Recording Laboratories Inc., 90 DTC 6647 (FCA)

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Sharip v. The Queen, 87 DTC 5206 (FCTD), aff'd 88 DTC 6484, [1988] 2 CTC 344 (FCA)

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McCambridge v. The Queen, 79 DTC 5412, [1979] CTC 473 (FCA)

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Vineland Quarries and Crushed Stone Ltd. v. MNR, 70 DTC 6043 (Ex Ct)

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See Also

Isah v. The Queen, 2018 TCC 28 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 161 - Subsection 161(1) TCC has jurisdiction to correct incorrectly computed assessment interest 99

R & S Industries Inc. v. The Queen, 2017 TCC 75

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Tax Topics - Income Tax Act - Section 97 - Subsection 97(2) taxpayer is not bound by the statement of boot set out in its s. 97(2) election form 347

Deluca v Canada, 2016 ONSC 3865

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Tax Topics - Other Legislation/Constitution - Constitution Act, 1982 - Subsection 15(1) tax shelter participants are not an analogous class 89
Tax Topics - General Concepts - Negligence and Fiduciary Duty CRA has no duty to protect taxpayers from participating in tax shelters 344

Delle Donne v. The Queen, 2015 TCC 150

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Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract "debt" exists irrespective of demand 87
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(l) doubtful debt reserve claimed implicitly as at the year end in light of subsequently revealed information 477
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(i) bad debt deduction taken as at Dec. 31 in light of information available at April 30, and could be claimed implicitly or on appeal 452

Descarries v. The Queen, 2014 DTC 1143 [at 3412], 2014 TCC 75 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) use of outside basis to step up PUC abused s. 84.1 495
Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) holdco distribution made out of loan from still-operating sub - s. 84(2) did not apply 478

Fio Corporation v. The Queen, 2014 TCC 58

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) implied undertaking of confidentiality during discovery 188
Tax Topics - Income Tax Act - Section 241 s. 241 does not override implied undertaking rule 143
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 17.2 time of commencement of appeal 138

Anonby v. The Queen, 2013 DTC 1154 [at 859], 2013 TCC 184 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) no declaration as to source deductions, or vacating of reassessment that would increase substantive liability 233

Blackburn Radio Inc. v. The Queen, 2012 DTC 1213 [at 3580], 2012 TCC 255

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) 109
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.3) no further reassessment permitted if order to vacate or vary 286

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

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Du-Perré c. La Reine, 2006 DTC 2965, 2004 TCC 773

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Sudbrack v. The Queen, 2000 DTC 2521, Docket: 98-2386-IT-G (TCC)

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Curoe v. MNR, 91 DTC 782 (TCC)

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Laskaris v. MNR, 90 DTC 1364 (TCC)

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McMillen Holdings Ltd. v. MNR, 87 DTC 585 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 164 - Subsection 164(7) dividend refund not an overpayment of tax 202

Dominion Stores Ltd. v. Dep. MNR, 82 DTC 6214, [1982] CTC 235 (FCA)

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Administrative Policy

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

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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 99
Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) appeal from varied assessment 100

Articles

Zahra Nurmohamed, "Settling Tax Disputes - An Unsettling Proposition", Tax Litigation, Vol. X, No. 3, 2002, p. 638

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McGregor, "Resolving Tax Disputes: A Justice Perspective", 1994 Conference Report, c. 30

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