Subsection 172(1)
Cases
The Queen v. Lehndorff Realty Developments Ltd., 86 DTC 6610, [1987] 1 CTC 42 (FCTD)
On an appeal from a Tax Court decision, the onus is still on the taxpayer to displace the presumption of validity of the assessment even if the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Loans and Financing Charges | 79 |
Sedgewick Co-operative Association Ltd. v. The Queen, 83 DTC 5455, [1984] CTC 14 (FCTD)
Although the Minister is precluded from asking that taxes be set by the Court at a higher level than they were in his assessment, he is not...
Stubart Investments Ltd. v. The Queen, 81 DTC 5120, [1981] CTC 168 (FCA), rev'd 84 DTC 6305, [1984] CTC 294, [1984] 1 S.C.R. 536
An appeal from a decision of the Tax Review Board is a trial de novo. However, the fact that the Federal Court justice "resorted to the convenient...
The Queen v. Lavers, 78 D.T.C 6230, [1978] CTC 341 (FCTD)
Since an appeal by the Crown from a decision of the Tax Review Board is by way of trial de novo, the onus is on the taxpayer to establish the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii) | 68 |
Gillis v. The Queen, 78 DTC 6103, [1978] CTC 44 (FCTD)
The letter containing the judgment of the Tax Review Board was sent to the taxpayer on August 12, 1976 by registered mail, and was returned with...
The Queen v. Gary Bowl Ltd., 74 DTC 6401, [1974] C.T.C 457 (FCA)
Although on an appeal to the Tax Review Board from a nil assessment, there was no relief that the Board properly could grant, that itself did not...
| 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 169 | 9 |
Subsection 172(2)
Cases
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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|---|---|---|
| Tax Topics - Income Tax Act - Section 169 | 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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|---|---|---|
| Tax Topics - Income Tax Act - Section 169 | 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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|---|---|---|
| Tax Topics - Income Tax Act - Section 169 | 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 against taxpayers can be challenged is by following the...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 169 | 54 |
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 169 | 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(o) | 88 | |
| Tax Topics - Income Tax Act - Section 169 | 57 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Amount | 17 |
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 169 | 90 |
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 - 101-110 - Section 104 - Subsection 104(2) | 36 | |
| Tax Topics - Income Tax Act - Section 169 | 84 | |
| Tax Topics - Income Tax Act - Section 96 | 19 |
Subsection 172(3) - Appeal from refusal to register, revocation of registration, etc.
Paragraph 172(3)(a)
Cases
Athletes 4 Athletes Foundation v. Canada (National Revenue), 2020 FCA 41
The appellant Foundation appealed from the refusal of the Minister to register it as a Canadian amateur athletic association on the grounds inter...
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|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 318 - Rule 318(4) | CRA is ordered to produce any irrelevant material (e.g., re other Foundations) that was before it when rejecting a registration request | 359 |
United Scottish Cultural Society v. Canada (Customs and Revenue Agency), 2004 DTC 6660, 2004 FCA 324
An application to introduce new evidence on appeal to the Court of Appeal by filing an affidavit of an individual was rejected given that (in...
Scarborough Community Legal Services v. The Queen, 85 DTC 5102, [1985] 1 CTC 98 (FCA)
As a matter of natural justice or of procedural fairness, there is no obligation on the Minister to invite representations or conduct a hearing...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization | 92 |
Renaissance International v. MNR, 83 DTC 5024, [1982] CTC 393 (FCA)
An "appeal" pursuant to s. 172(3) is an appeal in the ordinary sense of the word rather than an appeal de novo such as those provided for in s....
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|---|---|---|
| Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(b) | 78 |
Paragraph 172(3)(a.1)
Cases
Colel Chabad Lubavitch Foundation of Israel v. Canada (National Revenue), 2022 FCA 108
The appellant, a charitable organization, sought to have the Court set aside CRA’s 2019 Notice of Confirmation of its 2016 revocation of its...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(d) | issuance of inflated charitable receipt was supported by the record | 163 |
Humane Society of Canada for the Protection of Animals and the Environment v. Canada (National Revenue), 2015 FCA 178
Before confirming the reasonableness of CRA's decision to revoke the Appellant's registration, Ryer JA rejected a submission (at para. 42) that s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(e) | personal expenses were intermingled in accounting records | 238 |
| Tax Topics - Income Tax Act - Section 189 - Subsection 189(7) | availability of s. 188.1(4) penalty did not preclude deregistration | 98 |