Contract or Option Cancellation

Cases

Imperial Tobacco Canada Limited v. Canada, 2012 DTC 5003 [at 6508], 2011 FCA 308

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The Queen v. Kaiser Petroleum Ltd., 90 DTC 6603 (FCA)

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Angostura International Ltd. v. The Queen, 85 DTC 5384, [1985] 2 CTC 170 (FCTD)

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Bomag (Canada) Ltd. v. The Queen, 84 DTC 6363, [1984] CTC 378 (FCA)

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Canada Forgings Ltd. v. The Queen, 83 DTC 5110, [1983] CTC 94 (FCTD)

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Sunshine Mining Co. v. The Queen, 75 DTC 5126 (FCTD)

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Automatic Toll Systems (Canada) Ltd. v. MNR, 74 DTC 6060, [1974] CTC 30 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Substance 78

Dymo of Canada Ltd. v. MNR, 73 DTC 5171, [1973] CTC 205 (FCTD)

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Johnston Testers Ltd. v. MNR, 65 DTC 5069 (Ex Ct)

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Bedford Overseas Freighters v. MNR, 59 DTC 1008 (Ex. Ct.)

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British Columbia Electric Railway Company Limited v. The Minister of National Revenue, 58 DTC 1022, [1958] CTC 21, [1958] S.C.R. 133

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See Also

Shoppers Drug Mart Limited v. The Queen, 2008 DTC 2043, 2007 TCC 636

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Dubois c. La Reine, 2007 DTC 1534, 2007 TCC 461 (Informal Procedure)

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Shuchat v. MNR, 61 DTC 119 (TAB)

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Vodafone Cellular Ltd. v. Shaw, [1997] BTC 247 (C.A.)

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Baker Lovick Ltd. v. MNR, 91 DTC 1041 (TCC)

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J. Gadsden & Co. Ltd. v. C.I.R. (N.Z.) (1964), 14 A.T.D. 18 (N.Z.S.C.)

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A. Leon Company Limited v. MNR, 61 DTC 517 (TAB)

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Ablan Leon Limited v. MNR, 61 DTC 519 (TAB)

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West African Drug Co., Ltd. v. Lilley (1947), 29 TC 140 (K.B.D.)

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W. Nevill & Co. Ltd. v. Federal Commissioner of Taxation (1937), 4 A.T.D. 187 (HC)

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Anglo-Persian Oil Co., Ltd. v. Dale (1931), 16 TC 253 (C.A.)

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Mallett v. Staveley Coal and Iron Co., Ltd. (1928), 13 TC 772 (C.A.)

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B.W. Noble, Ltd. v. Mitchell (1927), 11 TC 372 (CA)

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Royal Insurance Co. v. Watson (1896), 3 TC 500 (HL)

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Administrative Policy

31 March 2011 Internal T.I. 2011-0291701I7 -

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27 January 2004 Internal T.I. 2003-004476 -

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12 June 2003 Internal T.I. 2003-001100 -

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14 November 2000 External T.I. 2000-004835 -

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 7 - Subsection 7(3) - Paragraph 7(3)(b) employer option to pay cash 143

9 November 2000 External T.I. 2000-004820 -

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1996 Ruling 3-961895 -

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IT-467R "Damages, Settlements and Similar Payments"

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89 C.M.TC - "Leasing Costs"

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IT-359R2 "Premiums and Other Amounts With Respect to Leases"

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Articles

Krasa, "The deductibility of fines, penalties, damages, and contract termination payments", November - December 1990 Canadian Tax Journal, p. 1399.

Dunbar, "Employers may be Precluded from Deducting Severance Payments", Taxation of Executive Compensation and Retirement, December 1989/January 1990

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