Subsection 180(1)
Articles
Joint Committee, "COVID-19 Measures", 1 June 2020 Joint Committee Submission
Submission that Crown appeal rights not be revived
- S. 6 of the draft Time Limits and Other Periods Act (COVID-19) (the “Proposals”) would...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(3.1) | 396 | |
| Tax Topics - Excise Tax Act - Section 298 - Subsection 298(1) - Paragraph 298(1)(a) | 337 |
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,...
| 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...
| 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...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions | technical explanations | 28 |
| Tax Topics - Treaties - Income Tax Conventions - Article 4 | 101 |
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...
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Employment | 46 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | pre-employment termination damages were not a retiring allowance | 62 |
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit | 53 | |
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) | quaere whether income can be from a non-enumerated source | 39 |
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 83 | |
| Tax Topics - Income Tax Act - Section 68 | 95 | |
| Tax Topics - Statutory Interpretation - Comparison of Provisions | presumption of consistent expression within same statute | 73 |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | specific statutory rule should not be undercut by a more general rule | 76 |
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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|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(b) | 201 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Personality | 107 | |
| Tax Topics - General Concepts - Separate Existence | 112 | |
| Tax Topics - Income Tax Act - Section 167 - Subsection 167(5) | 52 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) | 34 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Financing Expenditures | guarantee fees paid respecting bank loans made to subsidiaries were capital expenditures | 207 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | payment under guarantee not re borrowed money | 177 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) | 157 |
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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|---|---|---|
| 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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 1104(1) | 106 | |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 408(1) | 55 |
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,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 63 |
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...
| 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 |