Section 180

Subsection 180(1)

Articles

Joint Committee, "COVID-19 Measures", 1 June 2020 Joint Committee Submission

Submission that Crown appeal rights not be revived

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Subsection 180(3) - Summary disposition of appeal

Cases

Hôpital Santa Cabrini v. Canada, 2016 FCA 207

After noting that the trial judge had made findings respecting the interpretation of contracts, Boivin JA referred to Sattva, [2014] 2 S.C.R. 633,...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 6 a hospital which contracted for the services of nurses employed by a personnel-services agency was receiving a taxable supply 231
Tax Topics - General Concepts - Illegality arrangement alleged by hospital would have implicitly contravened provincial health legislation 109

Zhu v. Canada, 2016 FCA 113

The taxpayer (now represented by counsel) raised in the FCA a new argument in support of his position that losses from disposing of stock option...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 253 - Paragraph 253(b) no appplication to sale on a U.S. exchange through a U.S. broker notwithstanding potential Canadian purchasers 263
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 27 - Subsection 27(1.3) taxpayer on appeal can raise new argument if no prejudice to the Crown 138

Hafizy v. Canada (National Revenue), 2014 FCA 109, aff'g 2012 DTC 1093 [at 2943], 2012 TCC 56

In affirming the trial judge's findings that the taxpayers' documentation was inadequate to support their purported cash expenses (see summary...

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Canada v. Craig, 2011 DTC 5047 [at 5677], 2011 FCA 22, aff'd 2012 SCC 42

At trial, the judge found that s. 31(1) did not stop the taxpayer from claiming farming losses for his horse breeding and racing business. He...

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Allchin v. Canada, 2004 DTC 6468, 2004 FCA 206

In noting an exception to the rule that in reviewing decisions of the Tax Court, the standard of review for conclusions of mixed fact and law was...

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McGoldrick v. Canada, 2004 DTC 6407, 2004 FCA 189

"The standard of review set out in Housen v. Nikolaisen, [2002] 2 S.C.R. 235 applies to appeals from the Tax Court conducted under its informal...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) personal benefit of free meals was more than incidental/not primary employer benefit 92

Schwartz v. Canada, 96 DTC 6103, [1996] 1 SCR 254

La Forest J. found (at p. 6111) that the role that an appellate court should give deference to the findings of fact made by a trial judge "applies...

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Dundas v. The Queen, 95 DTC 5116, [1995] 1 CTC 184 (FCA)

Although the findings of facts of the trial judge were based on an agreed statement of facts, his findings involved drawing influences from those...

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The Queen v. MerBan Capital Corp. Ltd., 89 DTC 5404, [1989] 2 CTC 246 (FCA)

The inferences drawn by the trial judge that two subsidiaries were mere instrumentalities of the taxpayer were overturned by Iacobucci, C.J. after...

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The Queen v. Gurd's Products Co. Ltd., 85 DTC 5314, [1985] 2 CTC 85 (FCA)

Where neither of the parties disputes the findings of fact made by the Trial Judge, the Federal Court of Appeal is entitled to disagree with the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 250 - Subsection 250(4) 145

The Queen v. Graham, 85 DTC 5256, [1985] 1 CTC 380 (FCA)

Where the task confronting the trial judge was esentially one of finding the facts and applying the appropriate law, the appellate court should...

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The Queen v. Consumers' Gas Co. Ltd., 84 DTC 6058, [1984] CTC 83 (FCA)

When the Minister takes a new position in the Court of Appeal, or in argument before the trial judge, the court should only consider that position...

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Hart v. The Queen, 82 DTC 6237, [1982] CTC 275 (FCA)

Where a view taken by the trial judge as to a question of fact and opinion "is not unreasonable or based on some erroneous principle, the Court,...

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Birmount Holdings Ltd. v. The Queen, 78 DTC 6254, [1978] CTC 358 (FCA)

"[A]n initial Appellate Court must take into consideration well-established precedents, namely: (1) where the credibility of witnesses is...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 250 - Subsection 250(4) 134
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate farmland acquired with a view to development potential, and sold 11 years later on income account 149