Section 174

Subsection 174(1) - Common questions

Cases

Canada v. ACI Properties Ltd., 2014 DTC 5036 [at 6718], 2014 FCA 45

CRA reassessed the taxpayer (ACI) on the basis that a receipt of $1.95 million which another company (AFT) had treated as a deductible management...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Abuse of Process trumping of tactical advantage not an abuse of process 148
Tax Topics - Income Tax Act - Section 174 - Subsection 174(3) 3rd party added to existing appeal under s. 174(3)(b) 197

Quemet Corp. v. The Queen, 79 DTC 5330, [1979] CTC 414 (FCTD)

It was alleged by the Minister that one corporation ("Quemet") never made purchases which it had claimed to have made from a second corporation...

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See Also

Daruwala v. The Queen, 2012 TCC 116 (Informal Procedure)

A family ("the Daruwalas") claimed a rebate of GST that had been charged to them on their purchase of a home, which the Minister denied based on a...

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Brenneur v. The Queen, 2010 TCC 610

The Minister denied the taxpayer's deduction of amounts alleged to have been paid in cash to an individual ("Batalha") for his work in the...

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Subsection 174(3) - Determination of question by Tax Court

Cases

Canada (National Revenue) v. Boguski, 2021 FCA 118

In 2013, s. 174 was expanded so that it could be used to request a determination by the Tax Court on questions involving a large group of...

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Canada v. ACI Properties Ltd., 2014 DTC 5036 [at 6718], 2014 FCA 45

CRA reassessed the taxpayer (ACI) on the basis that a receipt of $1.95 million which another company (AFT) had treated as a deductible management...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Abuse of Process trumping of tactical advantage not an abuse of process 148
Tax Topics - Income Tax Act - Section 174 - Subsection 174(1) Minister need not have uncertainty in her views 147

Zoel Chicoine Inc. v. The Queen, 82 DTC 6311 (FCTD)

Notwithstanding the desire of counsel both for the taxpayer and the Crown to limit discussion to the narrow question before the Court, the Court...

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See Also

Boguski v. The Queen, 2018 TCC 236, aff'd 2021 FCA 118

The taxpayers claimed Canadian development expenses (“CDE”) respecting mining rights the taxpayers purchased from Royal Crown Gold Reserve...

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Paragraph 174(3)(b)

Cases

A.G. Canada v. Matador Inc., [1980] CTC 51, 80 DTC 6018 (FCA)

Once an order has been made under s. 174(3)(b) "the tribunal must, in addition to disposing of the appeal, make a determination in respect of the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 68 85

Subsection 174(4.1) - Appeal

Cases

Re Stern, 85 DTC 5002, [1984] CTC 647 (FCTD)

The Tax Review Board made a determination pursuant to s. 174(3) that payments made by a husband to his wife were non-deductible to him pursuant to...

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