Cases
TDL Group Co. v. Canada, 2016 FCA 67
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Swirsky v. Canada, 2014 DTC 5037 [at 6723], 2014 FCA 36, aff'g 2013 TCC 73, 2013 DTC 1078 [at 431]
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Purpose/Intention | no objectively reasonable income-producing purpose | 85 |
| Tax Topics - General Concepts - Onus | applying GAAR at confirmation stage doesn't shift onus | 73 |
Collins v. Canada, 2010 DTC 5028 [at 6625], 2010 FCA 12
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Scragg v. Canada, 2009 DTC 6024, 2009 FCA 180
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Novopharm Ltd. v. Canada, 2003 DTC 5195, 2003 FCA 112
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 390 |
Stewart v. Canada, 2002 DTC 6969, 2002 SCC 46, [2002] 2 S.C.R. 645
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | "business" has its broad common law definition | 95 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Personal or Living Expenses | 12 | |
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit | no reasonable expectation of profit test if no personal element | 86 |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | avoid judicial rule-making | 80 |
Canada v. Canadian Helicopters Ltd., 2002 DTC 6805, 2002 FCA 30
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 112 |
Dansereau v. The Queen, 2001 DTC 5642, 2001 FCA 305
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Ludco Enterprises Ltd. v. Canada, 2001 DTC 5505, [2001] 2 S.C.R. 1082, 2001 SCC 62
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Words and Phrases
income| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Purpose/Intention | objective and subjective manifestations of purpose | 104 |
| Tax Topics - General Concepts - Tax Avoidance | right to structure for tax avoidance | 129 |
| Tax Topics - Statutory Interpretation - Certainty | 103 |
Canada v. Milewski, 2000 DTC 6559 (FCA)
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Chase Manhattan Bank of Canada v. Canada, 2000 DTC 6018 (FCA)
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Shell Canada Ltd. v. Canada, 99 DTC 5669, [1999] 3 S.C.R. 622
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Substance | legal relationships prevail over economic realities | 201 |
| Tax Topics - General Concepts - Tax Avoidance | taxpayers entitled to rely on structure of their transactions | 170 |
| Tax Topics - Income Tax Act - Section 67 | 96 | |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Foreign Exchange | FX hedging gain was capital gain as hedged borrowing was on capital account | 225 |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | 96 |
Singleton v. The Queen, 99 DTC 5362 (FCA), aff'd supra.
Hudson Bay Mining & Smelting Co. Ltd. v. The Queen, 99 DTC 5269 (FCA)
Ludco Enterprises Ltd. v. The Queen, 99 DTC 5153 (FCA), rev'd supra
Elmridge Country Club Inc. v. The Queen, 99 DTC 5127 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(5) | 45 |
Laliberté v. Canada, 98 DTC 6604 (FCA)
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The Queen v. Sherway Centre Ltd., 98 DTC 6121 (FCA)
Parthenon Investments Ltd. v. Canada (National Revenue), 97 DTC 5343 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation | control means ultimate control | 141 |
74712 Alberta Ltd. (formerly Cal-Gas & Equipment Ltd.) v. The Queen, 97 DTC 5126 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Purpose/Intention | 57 |
Brill v. The Queen, 96 DTC 6572 (FCA)
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Tennant v. M.N.R., 96 DTC 6121, [1996] 1 S.C.R. 305
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Reciprocity | 66 |
Riddell v. The Queen, 95 DTC 5526, [1995] 2 CTC 362 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 112 |
Farn v. The Queen, 95 DTC 5426, [1996] 1 CTC 19, [1995] 1 CTC 152 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 79 | 120 | |
| Tax Topics - Other Legislation/Constitution - Federal - Official Languages Act - Section 13 | 32 |
Canassurance, Compagnie d'Assurance-Vie Inc. v. The Queen, 94 DTC 6186, [1994] 2 CTC 37 (FCA)
The Queen v. Mandryk, 92 DTC 6329 (FCA)
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|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss | guarantee made qua shareholder | 104 |
Edward Bowes v. Minister of National Revenue, 91 D.T.C 5310, [1991] 1 CTC 68 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 52 |
Livingston International Inc. v. The Queen, 91 DTC 5066 (FCTD), aff'd 92 DTC 6197 (FCA)
Haro Pacific Enterprises Ltd. v. The Queen, 90 DTC 6583 (FCTD)
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| Tax Topics - Income Tax Act - Section 97 - Subsection 97(2) | capital distribution part of consideration for land contribution | 149 |
The Queen v. Attaie, 90 DTC 6413 (FCA)
Kalthoff v. The Queen, 90 DTC 6378 (FCTD), aff'd 92 DTC 6001 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) | 37 |
The Queen v. MerBan Capital Corp. Ltd., 89 DTC 5404 (FCA)
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| 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 180 - Subsection 180(3) | 30 | |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) | 157 |
The Queen v. Malik, 89 DTC 5141 (FCTD)
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|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(f) | 95 |
Holotnak v. The Queen, 87 DTC 5443 (FCTD), aff'd 89 DTC 5527 (FCA)
Bowater Canadian Ltd. v. The Queen, 87 DTC 5287, [1987] 2 CTC 47 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Loans and Financing Charges | 236 |
Bronfman Trust v. The Queen, [1987] 1 S.C.R. 32, 87 DTC 5059, [1987] 1 CTC 117
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Emerson v. The Queen, 86 DTC 6184, [1986] 1 CTC 422 (FCA)
Toolsie v. The Queen, 86 DTC 6117, [1986] 1 CTC 216 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate | 67 |
The Queen v. Terra Mining & Exploration Ltd. (N.P.L.), 84 DTC 6185, [1984] CTC 176 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Accounting Principles | 68 | |
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) | 62 | |
| Tax Topics - Statutory Interpretation - Scheme | 36 |
Alberta and Southern Gas Co. Ltd. v. The Queen, 76 DTC 6362, [1976] CTC 639 (FCTD), aff'd 77 DTC 5244 [1977] CTC 388 (FCA), aff'd 78 DTC 6566, [1978] CTC 780, [1979] 1 S.C.R. 36
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The Queen v. Balmoral Holdings Ltd., 75 DTC 5296 (FCTD)
Sternthal v. The Queen, 74 DTC 6646, [1974] CTC 851 (FCTD)
Byke Estate v. The Queen, 74 DTC 6585, [1974] CTC 763 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | 102 |
MNR v. Yonge-Eglinton Building Ltd., 74 DTC 6180, [1974] CTC 209 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) | 177 |
Matheson v. The Queen, 74 DTC 6176, [1974] CTC 186 (FCTD)
Lakeview Gardens Corp. v. MNR, 73 DTC 5437, [1973] CTC 586 (FCTD)
MNR v. Mid-West Abrasive Co. of Canada Ltd., 73 DTC 5429, [1973] CTC 548 (FCTD)
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Words and Phrases
in respect of the year| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 80 - Subsection 80(1) | indefinite payment arrangements for interest | 76 |
| Tax Topics - Income Tax Act - Section 80 - Subsection 80(5) | 76 |
McLaws v. Minister of National Revenue, 72 DTC 6149, [1972] CTC 165, [1974] S.C.R. 887
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss | 104 |
Trans-Prairie Pipelines Ltd. v. MNR, 70 DTC 6351, [1970] CTC 537 (Ex Ct)
D.W.S. Corp. v. MNR, 68 DTC 5045, [1968] CTC 65 (Ex Ct), briefly aff'd 69 DTC 5203 (SCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Foreign Exchange | 142 |
Société Coopérative Agricole du Canton de Granby v. The Minister of National Revenue, 61 DTC 1205, [1961] CTC 326, [1961] S.C.R. 671
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Canada Safeway Ltd. V. Minister of National Revenue, 57 DTC 1239, [1957] CTC 335, [1957] S.C.R. 717
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Financing Expenditures | interest expense generally on capital account | 59 |
Interior Breweries Ltd. v. MNR, 55 DTC 1090, [1955] CTC 143 (Ex Ct)
Stock Exchange Building Corp. Ltd. v. Minister of National Revenue, [1955] S.C.R. 235, 55 DTC 1014, [1955] CTC 5
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Words and Phrases
borrowed capital| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Financing Expenditures | compound interest payable on capital account | 42 |
Minister of National Revenue v. McCool, 49 DTC 700, [1949] CTC 395, [1950] S.C.R. 80
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Montreal Coke and Manufacturing Co. v. MNR, [1944] A.C. 126, [1944] CTC 94 (P.C.)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Loans and Financing Charges | 79 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Financing Expenditures | refinancing fees not incurred in the course of earning income | 163 |
See Also
Gervais Auto Inc. v. Agence du revenu du Québec, 2021 QCCA 459
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | Court of Appeal free to re-weigh the evidence once the failure of the trial judge to apply onus correctly was established | 318 |
| Tax Topics - Income Tax Act - Section 67 | interest rate fell within a reasonable range | 263 |
Gervais Auto Inc. v. Agence du revenu du Québec, 2019 QCCQ 5894, rev'd 2021 QCCA 459
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 67 | taxpayer could not displace ARQ assessment of interest on basis of low point in interest-rate range provided by taxpayer's expert | 208 |
Plains Midstream Canada ULC v. Canada, 2019 FCA 57
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Words and Phrases
interest| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 16 - Subsection 16(1) | s. 16(1) can only apply to a debtor if it equally applies to the creditor | 398 |
Solar Power Network Inc. v. ClearFlow Energy Finance Corp., 2018 ONCA 727
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f) | additional discount fee, but not admin fee, was interest rather than fee | 226 |
Solar Power Network Inc. v. ClearFlow Energy Finance Corp., 2018 ONSC 7286, rev'd 2018 ONCA 727
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Words and Phrases
interestR. v. Golini, 2016 TCC 174
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | a loan to a shareholder with recourse limited to an asset pledged by the corporation was a shareholder benefit | 589 |
| Tax Topics - General Concepts - Sham | sham doctrine did not apply to a "minor pretence" | 338 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | use of corporate asset to create PUC was abuse of s. 84(1) | 250 |
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(1) | policy of 84(1) | 219 |
ENMAX Energy Corp. v. Alberta, 2016 ABQB 334, rev'd 2018 ABCA 147
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 67 | Gabco test implies a range | 122 |
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | arm's length comparables for intercompany interest rate not dispositive | 308 |
Re Nortel Networks Corporation, 2015 ONCA 681
The TDL Group Co. v. The Queen, 2015 DTC 1098 [at 567], 2015 TCC 60, rev'd supra.
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McLarty v. The Queen, 2014 DTC 1162 [at 3556], 2014 TCC 30
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | participations contrary to agreement were disregarded | 111 |
| Tax Topics - General Concepts - Illegality | participations contrary to agreement were disregarded | 113 |
| Tax Topics - General Concepts - Sham | sham cannot apply to just part of transaction | 145 |
| Tax Topics - General Concepts - Tax Avoidance | sham cannot apply to just part of transaction | 145 |
| Tax Topics - Income Tax Act - Section 67 | leveraged purchase of seismic data at arm's length was presumptively reasonable | 296 |
Doulis v. The Queen, 2014 DTC 1054 [at 2933], 2014 TCC 26 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(t) | tax arrears interest is not a business expense | 86 |
| Tax Topics - Income Tax Act - Section 9 - Interest Income | tax arrears interest is not a business expense | 86 |
Garber v. The Queen, 2014 DTC 1045 [at 2812], 2014 TCC 1
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property | title not held by GP on behalf of partnership | 122 |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | expenses mere window-dressing | 135 |
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit | fraudulent scheme not a source | 240 |
| Tax Topics - Income Tax Act - Section 96 | GP had fraudulent intention | 241 |
| Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) | asset was mere window-dressing | 146 |
A.P. Toldo Holding Corporation v. The Queen, 2014 DTC 1042 [at 2787], 2013 TCC 416
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Financing Expenditures | no retained earnings or stated capital | 200 |
Collins v. The Queen, 2009 DTC 286, 2009 TCC 56, rev'd supra
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Words and Phrases
payableEstate of Mary Rizak c/o George Jehn v. The Queen, 2008 DTC 4460, 2008 TCC 434 (Informal Procedure)
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Tesainer v. The Queen, 2008 DTC 2807, 2008 TCC 101
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 53 - Subsection 53(2) - Paragraph 53(2)(c) - Subparagraph 53(2)(c)(v) | 49 |
Lipson v. The Queen, 2006 DTC 2687, 2006 TCC 148, aff'd supra.
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 235 |
Crown Forest Industries Ltd. v. The Queen, 2006 DTC 2321, 2006 TCC 47
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Stare Decisis | 110 |
Moufarrège v. Quebec (Deputy Minister of Revenue), 2005 DTC 5605, [2005] 2 S.C.R. 598, 2005 SCC 53
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International Colin Energy Corp. v. The Queen, 2002 DTC 2185, 2002 CanLII 47015 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | finding an acquirer to maximize shareholder value | 168 |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Shareholder Assistance | 141 | |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) | 183 |
Hill v. The Queen, 2002 DTC 1749 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | funds to support cheques | 143 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | no Crown explanation of different treatment of simple interest | 241 |
722540 Ontario Inc. v. The Queen, 2002 DTC 1307 (TCC)
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Canada v. Confederation Life Insurance Co., [2001] OJ No. 2610 (Ont SCJ)
Sudbrack v. The Queen, 2000 DTC 2521, Docket: 98-2386-IT-G (TCC)
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Dansereau v. The Queen, 2000 DTC 1559 (TCC) (Informal Procedure)
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Meggitt v. The Queen, 2000 DTC 1448 (TCC) (Informal Procedure)
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Gagnon v. The Queen, 99 DTC 845 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | 80 | |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(m) | software receipt amortized | 39 |
| Tax Topics - Income Tax Act - Section 67 | 70 |
C.R.B. Logging Co. Ltd. v. The Queen, 99 DTC 840, 1998 CanLII 185 (TCC), aff'd , 2000 DTC 6547, Docket: A-242-99 (FCA)
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Lewisport Holdings v. The Queen, 99 DTC 253, 1998 CanLII 185 (TCC)
Chisholm v. The Queen, 99 DTC 150 (TCC) (Informal Procedure)
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Aitchison v. The Queen, 98 DTC 1956, [1995] 2 CTC 2558 (TCC)
Canadian Pacific Ltd. v. The Queen, docket 95-3534-IT-G (TCC)
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Mohammad v. The Queen, 97 DTC 5503 (FCA)
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Integrated Wood Research Inc. v. The Queen, 98 DTC 1258 (TCC)
Robitaille v. The Queen, 97 DTC 1286 (TCC)
Barbican Properties Inc. v. The Queen, 97 DTC 122, [1996] 2 CTC 2615 (TCC), briefly aff'd 97 DTC 5008 (FCA)
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e) | 138 |
WP Graphics Inc. v. The Queen, [1996] TCJ. No. 146 (TCC)
Canwest Broadcasting Ltd. v. The Queen, 96 DTC 1375, [1995] 2 CTC 2780 (TCC)
Redclay Holdings Ltd. v. The Queen, 96 DTC 1207, [1996] 2 CTC 2347 (TCC)
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payable| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 78 - Subsection 78(1) | 83 |
Joy v. The Queen, 96 DTC 2026 (TCC)
Vander Nurseries Inc. v. The Queen, 95 DTC 91, [1994] 2 CTC 2347 (TCC)
Plawiuk v. The Queen, 94 DTC 1050 (TCC)
Mutual Life Assurance Co. of Canada v. 837690 Ontario Ltd. (1993), 36 RPR (2d) 159 (Ont Ct J (GD))
Spectron Computer Corp. v. MNR, 93 DTC 1473 (TCC)
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| Tax Topics - Income Tax Regulations - Regulation 2902 | 184 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 112 |
Mark Resources Inc. v. The Queen, 93 DTC 1004 (TCC)
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income| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | 106 |
Lessard v. MNR, 93 DTC 680 (TCC)
Morscher v. MNR, 92 DTC 2214 (TCC)
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Words and Phrases
interestGlass v. MNR, 92 DTC 1759 (TCC)
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| Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(ii) | 86 | |
| Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base | 104 |
Goulard v. MNR, 92 DTC 1244 (TCC)
Brown v. The Queen, 92 DTC 1105 (TCC)
Sutherland v. The Queen, 91 DTC 5318 (FCTD)
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(i) | unpaid fees not loans | 71 |
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 103 |
Ronald Michael Kornelow v. Minister of National Revenue, 91 DTC 431, [1991] 1 CTC 2403 (TCC)
Tor-Guelph Holdings Limited v. Minister of National Revenue and 309901 Ontario Limited v. Minister of National Revenue, 91 DTC 355, [1991] 1 CTC 2252 (TCC)
Gruyich Services Inc. (formerly Gru-Reco Limited) v. Minister of National Revenue, 91 DTC 159, [1991] 1 CTC 2139 (TCC)
Dockman v. MNR, 90 DTC 1804 (TCC)
Wilson v. MNR, 90 DTC 1744 (TCC)
Lee v. MNR, 89 DTC 443 (TCC)
Scott v. MNR, 89 DTC 218 (TCC)
Bowes & Cocks Ltd. v. MNR, 89 DTC 341 (TCC)
Wilson v. MNR, 88 DTC 1418 (TCC)
Marine Management Ltd. v. Dep. Cmmer. of Inland Rev. (Fiji), [1986] BTC 184 (PC)
Gilmour v. The Queen, 81 DTC 5322, [1981] CTC 401 (FCTD)
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| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | 147 |
Re Balaji Apartments Ltd. and Manufacturers Life Insurance Co. (1979), 100 DLR (3d) 695 (Ont HC)
Re Euro Hotel (Belgravia) Ltd. (1975), 51 TC 293 (Ch D)
Attorney General (Ontario) v. Barfried Enterprises, [1963] S.C.R. 570
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C.I.R. v. Pullman Car Co., Ltd. (1954), 35 TC 221 (Ch D)
Bennett and White v. The King, 49 DTC 514, [1949] CTC 1, [1949] S.C.R. 287
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Financing Expenditures | guarantee fees paid on construction financing were on capital account | 82 |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) | 91 |
Inland Revenue Commissioners v. Rowntree & Co. Ltd., [1948] 1 All ER 482 (CA)
Reference as to the Validity of Section 6 of the Farm Security Act, 1944 of Saskatchewan, [1947] S.C.R. 394, aff'd [1949] AC 110
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interestDupuis Frères Ltd. v. Minister of Customs and Excise (1927), 1 DTC 104 (Ex Ct)
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| Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract | 170 |
Administrative Policy
2018 Ruling 2017-0732001R3 - XXXXXXXXXX
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| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(b) | “interest” that could be cancelled at cost of foregoing dividends was interest | 339 |
1 June 2016 External T.I. 2015-0601211E5 - Mortgage loan from RRSP to make a shareholder loan
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| Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j.1) | use of qualified mortgage loan proceeds of no import | 184 |
| Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage - Paragraph (a) | 4900(1)(j.1) insurance requirements generally arm's length/potential advantage on default | 247 |
| Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Registered Plan Strip | 4900(1)(j.1) mortgage loan unlikely to be acquired at less than FMV | 225 |
29 January 2016 Internal T.I. 2015-0621401I7 - interest deductibility and share repurchases
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24 August 2015 External T.I. 2015-0589841E5 - Financial instrument as a debt obligation
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9 October 2015 APFF Roundtable Q. 11, 2015-0595771C6 F - Deductibility of interest in a leveraged buyout
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9 October 2015 APFF Financial Strategies and Instruments Roundtable Q. 3, 2015-0588951C6 F - Deductibility of interest – ss. 20.1(1)
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11 September 2015 Internal T.I. 2015-0586301I7 - Premiums received on re-opening of debt
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| Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Cumulative Eligible Capital - Element E | premium received on note re-opening subject to eligible capital amount treatment if not otherwise taxable | 162 |
25 May 2015 External T.I. 2014-0563351E5 - Mandatory conversions and interest deductibility
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2014 Ruling 2014-0523691R3 - Non-Viable Contingent Capital
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| Tax Topics - Income Tax Act - Section 212 - Subsection 212(3) - Participating debt interest | non-viable contingent capital sub debt of bank respected as non-participating interest debt | 138 |
20 January 2015 Internal T.I. 2014-0551121I7 F - Interest deductibility
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S3-F6-C1 - Interest Deductibility
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2 December 2014 CTF Roundtable, Q2(a)
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| Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) | positive spread/independent servicing source in loss consolidations | 165 |
10 October 2014 APFF Roundtable, 2014-0538261C6 F - Disposition of capital interest/personal trust
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| Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2) | issuance of note by trust is not distribution of trust property | 81 |
| Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(1) - Cost Amount | note issuance is not trust property distribution to a beneficiary | 217 |
9 April 2014 Internal T.I. 2014-0519231I7 - Debt forgiveness and guarantees
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| Tax Topics - Income Tax Act - Section 80 - Subsection 80(1) - Commercial Debt Obligation | guarantee obligation not a commercial debt obligation | 153 |
12 February 2014 Internal T.I. 2012-0443391I7 - cross-border loans and deductibility of interest
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2013 Ruling 2013-0490341R3 - No-type of property spin-off butterfly
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| Tax Topics - Income Tax Act - Section 55 - Subsection 55(1) - Distribution | s. 55(3.02) public spin-off of CFAs to new sister TC with post butterfly FX loan by TC to DC; new public corp inserted above DC before b/f | 449 |
2013 Ruling 2011-0395091R3 - MFC to MFT Conversion
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3 June 2013 Internal T.I. 2012-0468131I7 - Participating debt interest
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27 February 2013 External T.I. 2013-0477601E5 - Interest Deductibility on Restructured Borrowings
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12 June 2012 June STEP Roundtable, 2012-0449811C6 - Application of 20(1)(c) if 75(2) applies
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2012 Ruling 2011-0431101R3 - Cross-border spin-off butterfly
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| Tax Topics - Income Tax Act - Section 55 - Subsection 55(1) - Distribution | cross-border b/f as part of double Code s. 355 spin-off | 1540 |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(1) - Permitted Exchange | 429 | |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(3.1) - Paragraph 55(3.1)(b) - Subparagraph 55(3.1)(b)(i) | 604 |
13 August 2012 Internal T.I. 2012-0453481I7 - Accumulated Profits
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15 August 2012 External T.I. 2012-0446741E5 - Interest Deductibility
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12 March 2012 Internal T.I. 2011-0398721I7 - Interest expense deduction
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2011 Ruling 2011-0411821R3 - Interest deductibility and loss carry backs
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| Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.11) | 227 |
29 October 2010 Internal T.I. 2010-0357241I7 - Exchangeable Debenture
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(f) | 242 |
27 May 2009 External T.I. 2008-0296731E5 F - Rachat d'actions: 20(1)c)
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5 June 2008 TI 2007 - 025221 [partial sale/partial disappearing source]
14 May 2005 Internal T.I. 2008-0304841I7 - Interest deductibility
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2008 IFA Round Table, Q. 10.
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| Tax Topics - Income Tax Act - Section 18.2 - Subsection 18.2(3) | 0 |
15 November 2007 External T.I. 2007-0254941E5 - Interest Deductibility - Second Loan
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2007 Ruling 2007-0245281R3 - windup of income trust on sale of assets:3rd party
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| Tax Topics - Income Tax Act - Section 40 - Subsection 40(3.3) | capital loss on redemption of trust units following distribution of most of its assets including as capital gains distribution | 110 |
| Tax Topics - Income Tax Act - Section 53 - Subsection 53(2) - Paragraph 53(2)(h) - Subparagraph 53(2)(h)(i.1) | no ACB reduction for capital gains distribution by unit trust to bidco | 86 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(21) | trustees making filings on behalf of terminated fund | 48 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(6) | realization and distribution of target MFT gain | 101 |
| Tax Topics - Income Tax Act - Section 80 - Subsection 80(1) | 90 | |
| Tax Topics - Income Tax Act - Section 80 - Subsection 80(5) | 90 |
Income Tax Technical News, No. 34, 27 April 2006 under Income Trusts and Interest Deductibility".
IT-533 "Interest Deductibility and Related Issues" 31 October 2003
2005 Ruling 2005-0130541R3 - Participating Interest
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3 May 2005 CALU Roundtable Q. 5, 2005-0116661C6 - Interest deductibility on second loan - Gifford
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8 October 2004 APFF Roundtable Q. 30, 2004-0086981C6 F - Déduction des intérêts - détermination du capital
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14 January 2005 Internal T.I. 2004-009814 -
17 December 2004 External T.I. 2004-0084881E5 - Deductibility of interest on assumed debt
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2004 Ruling 2004-007680 -
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| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) | contributions of capital | 205 |
2004 Ruling 2004-0061951R3 - Interest deductibility
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7 May 2003 External T.I. 2003-0184005 - ACCUMULATED PROFITS CONSOLIDATED
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2003 Ruling 2003-0032993 - AMALGAMATION INTEREST EXPENSE
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2001 Ruling 2001-0097283 - double d's with U.S. parent
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4 January 2001 External T.I. 2000-0055475 - REDUCTION OF STATED CAPITAL
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 139 |
26 May 2003 External T.I. 2003-001242 -
15 May 2003 External T.I. 2003-00626 -
13 May 2003 External T.I. 2003-0000825 - INTEREST DEDUCTIBILITY
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30 April 2003 External T.I. 2002-0156045 - Debt assumed as part/distribution from trust
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| Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2) | 55 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Personal Trust | 50 |
25 March 2003 External T.I. 2002-0176945 - INTEREST DEDUCTION DIVIDENDS
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2003 Ruling 2002-0177363 - Loss Utilization in a Related Group
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18 December 2002 Internal T.I. 2002-0161747 - INTEREST EQUITY ACCOUNTING
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16 July 2002 External T.I. 2002-0142475 - INTEREST DEDUCTIBILITY INCOME TRUST
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15 May 2002 External T.I. 2001-0103605 F - Prêt par un Associé à une Société
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| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(g) | 129 |
2002 Ruling 2002-0160913 - INTEREST
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Income Tax Technical News, No. 18, 16 June 2000
31 May 2001 Internal T.I. 2000-0062337 - prepaid forward sales contract - bifurcation
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29 January 2001 External T.I. 2000-0063185 - Interest deductibility
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4 January 2001 External T.I. 2000-0057915 - BORROWED MONEY TO REDUCE STATED CAPITAL
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4 January 2001 External T.I. 2000-0055475 - REDUCTION OF STATED CAPITAL
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 122 |
6 December 2000 External T.I. 2000-0056275 - LEVERAGED BUYOUTS
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29 November 2000 Internal T.I. 2000-0051367 - INTEREST ON REDEMPTION OF SHARES
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24 October 2000 Internal T.I. 2000-0048177 - DEDUCTIBILITY OF INTEREST ON ASSUMED DEBT
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29 March 2000 External T.I. 2000-0008315 - INTEREST
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22 March 2000 External T.I. 2000-0002705 - INTEREST DEDUCTIBILITY - INTEREST FREE LOAN
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23 February 2000 External T.I. 2000-0000205 - INTEREST DEDUCTIBILITY
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1999 Ruling 9931713 - PARTNERSHIP REORGANIZATION
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1999 APFF Round Table, Q. 2 (No. 9M19190)
5 October 1999 External T.I. 9924775 - INNOVATIVE INSTRUMENTS INTEREST DEDUCTIBILITY
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16 September 1999 External T.I. 9916715 - INTEREST DEDUCTIBILITY - IT 315\
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Income Tax Technical News, No. 16, 8 March 1999
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27 January 1999 Internal T.I. 9830747 - INTEREST EXPENSE TO REDUCE CAPITAL
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14 October 1998 External T.I. 9732475 - INTEREST DEDUCTIBILITY
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May 1998 Advanced Life Underwriting Round Table, Q. 4, No. 9807000
1998 APFF Congress, Q. 19
30 November 1997 Ruling 9732433 F - UTILISATION DE PERTES LOSS UTILIZATION
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8 December 1997 External T.I. 9730565 - INTEREST EXPENSE DEDUCTION
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17 July 1997 External T.I. 9718765 - INTEREST DEDUCTIBILITY - BORROWING TO MAKE DISTRIBUTION
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14 July 1997 External T.I. 9716025 - INTEREST DEDUCTION - NON-RESIDENT
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1997 Tax Executives Institute Round Table, Q. VIII, No. 9729670
13 November 1996 External T.I. 9636395 - RESP INTEREST ON MONEY BORROWED TO CONTRIBUTE
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29 October 1996 External T.I. 9626325 - BOND OPTIONS
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|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) | option premium | 32 |
8 October 1996 Memorandum 962852 (C.T.O. "Interest Deductibility")
5 January 1996 CTF Roundtable Q. 31, 9523976 - GROSS-UP PAYMENTS
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| Tax Topics - General Concepts - Payment & Receipt | 56 | |
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) | 56 | |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) | 74 |
30 November 1995 Ruling 9638023 - XXXXXXXXXX
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1996 Corporate Management Tax Conference Round Table, Q. 7
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| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) - Paragraph 85(1)(b) | 47 |
1996 Corporate Management Tax Conference Round Table, Q. 5
1996 Corporate Management Tax Conference Round Table, Q. 1
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| Tax Topics - Income Tax Act - Section 20.2 - Subsection 20.2(1) | 54 |
30 November 1995 Ruling 9608123 - LOSS CONSOLIDATION
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28 July 1995 External T.I. 9519555 - IT-315
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(a) - Revising Claims | 65 |
17 July 1995 External T.I. 9429715 - DISAPPEARING SOURCE RULES
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May 1995 Tax Executive Institute Round Table, Q. 16 (C.T.O. "Interest Deductibility - Preferred Shares")
2 February 1995 Internal T.I. 9430557 - INTEREST ON MONEY BORROWED TO PAY INTEREST
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Income Tax Regulation News, Release No. 3, 30 January, 1995 under "Interest-Bearing Note issued in Consideration for the Redemption or Repurchase of Shares"
Income Tax Regulation News, Release No. 3, 30 January, 1995 under "Use of a Partner's Assets by a Partnership"
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| Tax Topics - Income Tax Act - Section 97 - Subsection 97(1) | 36 | |
| Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) | 70 |
9 September 1994 Internal T.I. 9421957 - DEDUCTIBILITY OF DEEP DISCOUNTS AS INTEREST AND IT-114
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| Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business | 29 | |
| Tax Topics - Income Tax Act - Section 9 - Expense Reimbursement | 29 |
6 September 1994 External T.I. 9419955 - INTEREST DEDUCTIBILITY
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3 June 1994 Internal T.I. 9405427 - DEDUCTIBILITY OF INTEREST UNDER 20(1)(C)
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Revenue Canada Round Table TEI, 16 May 1994, Q. 14 9410430
1994 A.P.F.F. Round Table, Q. 32
1993 A.P.F.F. Round Table, Q.3
93 C.R. - Q. 8 (File 932812)
29 July 1993 Internal T.I. 9320007 - INVESTMENT BY WAY OF CONTRIBUTED SURPLUS
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28 June 1993 T.I. (Tax Window, No. 32, p. 19, ¶2619)
17 June 1993 T.I. (Tax Window, No. 32, p. 18, ¶2616)
December 1992 B.C. Tax Executives Institute Round Table, Q. 1, 923039 (C.T.O. "Options"), (October 1993 Access Letter, p.475)
17 December 1992 Memorandum (Tax Window, No. 27, p. 10, ¶2357)
October 1992 Central Region Rulings Directorate Tax Seminar, Q. P (May 1993 Access Letter, p. 233)
1992 Tax Executives Institute Round Table, Q.14 (C.T.O. "Premiums on Debt Obligations")
92 C.R. - Q.8
92 C.R. - Q.3
4 August 1992 External T.I. 5-911257 -
26 March 1992 External T.I. 5-913338 -
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| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) | 76 |
27 March 1992 External T.I. 5-920466 -
1992 A.P.F.F. Annual Conference, Q. 21 (January - February 1993 Access Letter, p. 58)
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| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) - Paragraph 85(1)(b) | 72 |
92 C.M.TC - Q.9
92 C.M.TC - Q.3
92 C.M.TC - Q.1
14 April 1992 Memorandum (Tax Window, No. 18, p. 12, ¶1845)
27 March 1992 T.I. (Tax Window, No. 18, p. 12, ¶1838)
26 March 1992 T.I. (Tax Window, No. 18, p. 2, ¶1831)
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| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) - Paragraph 85(1)(b) | 107 |
91 C.R. - Q.18
15 October 1991 T.I. (Tax Window, No. 11, p. 18, ¶1526)
September 1991 Memorandum (Tax Window, No. 9, p. 19, ¶1467)
26 July 1991 T.I. (Tax Window, No. 7, p. 2, ¶1376)
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| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) | 28 |
10 July 1991 Decision Summary (Tax Window, No. 5, p. 2, ¶1345)
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Financing Expenditures | 25 |
25 April 1991 T.I. (Tax Window, No. 2, p. 5, ¶1213)
24 April 1991 T.I. (Tax Window, No. 2, p. 4, ¶1213)
11 March 1991 T.I. (Tax Window, No. 1, p. 5, ¶1155)
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| Tax Topics - Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(e) - Subparagraph 53(1)(e)(i) | 53 |
1 February 1991 T.I. (Tax Window, Prelim. No. 3, p. 27, ¶1115)
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | 56 |
16 November 1990 T.I. (Tax Window, Prelim. No. 2, p. 21, ¶1076)
13 September 1990 Deputy Minister's Office Letter (Tax Window, Prelim. No. 1, p. 19, ¶1007)
90 C.R. - Q11
90 C.R. - Q12
28 June 1990 T.I. (November 1990 Access Letter, ¶1511)
15 June 1990 T.I. 900645
15 June 1990 T.I. (November 1990 Access Letter, ¶1510)
30 April 1990 T.I. 91042-4 [debt not assumed for income-producing property]
26 February 1990 T.I. 5-9484 [non-deductible where debt assumed in repayment of money previously borrowed]
8 December 1989 T.I. (May 1990 Access Letter, ¶1210)
1990 Answers of Scarborough District Office (May 1990 Access Letter, ¶1200, Q. 8)
8 November 89 Decision Summary (April 90 Access Letter, ¶1170)
19 September 89 T.I. (February 1990 Access Letter, ¶1100)
5 September 89 T.I. (February 1990 Access Letter, ¶1101)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend | 36 |
89 C.M.T.C - "Participating Loans"
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) | 17 |
89 C.M.TC - Q.1
88 CPTJ - Q.3
88 C.R. - "Finance and Leasing" - "Leasing"
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| Tax Topics - General Concepts - Substance | 21 | |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property | 65 |
88 C.R. - "Finance and Leasing" - "Interest" - "Purchase of Common Shares"
88 C.R. - "Finance and Leasing" - "Interest" - "Deep Discount and Zero Coupon Bonds"
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(d) | 25 |
88 C.R. - "Finance and Leasing" - "Interest" - Leveraged Buy-Out"
88 C.R. - "Finance and Leasing" - "Interest" - "Appraisal Surplus"
88 C.R. - "Finance and Leasing" - "Interest" - "Decline in Value of Assets"
88 C.R. - "Finance and Leasing" - "Interest" - "Loans to Non-Arm's Length Persons"
88 C.R. - "Finance and Leasing" - "Interest" - "Bonus on Early Redemption of Debt"
88 C.R. - "Finance and Leasing" - "Interest" - "Amounts Paid on Redemption of Bonds or Purchase of Bonds in the Open Market"
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| Tax Topics - Income Tax Act - Section 214 - Subsection 214(7) | 37 |
88 C.R. - "Finance and Leasing" - "Interest" - "Participating Loans"
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) | 20 |
Hiltz, "Tax Treatment of Interest: Bronfman Trust and the June 2, 1987 Release", 1987 Corporate Management Tax Conference Report, C. 10.
87 C.R. - Q.52
87 C.R. - Q.54
85 C.R. - Q.22
84 C.R. - Q.18
84 C.R. - Q.41
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84 C.R. - Q.59
84 C.R. - Q. 60
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81 C.R. - Q.39
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) | 12 |
80 C.R. - Q.3
80 C.R. - Q.7
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(2) | 24 |
79 C.R. - Q.3
79 C.R. - Q.6
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) | 33 | |
| Tax Topics - Income Tax Act - Section 67 | 13 |
ATR-44
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 37 |
IT-80 "Interest on Money Borrowed to Redeem Shares, or to Pay Dividends".
IT-346R "Commodity Futures and Certain Commodities"
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| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Commodities, and commodities futures and derivatives | 243 |
Articles
John Tobin, "Infrastructure and P3 Projects", 2017 Conference Report (Canadian Tax Foundation), 10:1-31
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Jack Bernstein, Francesco Gucciardo, "Canada-U.S. Hybrid Financing – A Canadian Perspective on the U.S. Debt-Equity Regs", 26 September 2016, p. 1151
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| Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(a) - Subparagraph 95(2)(a)(ii) - Clause 95(2)(a)(ii)(B) | 828 |
Marie-Andrée Beaudry, Dean Kraus, "Selected Income Tax Considerations in the Court-Approved Debt Restructurings and Liquidations", 2015 Annual CTF Conference paper
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Marie-Eve Gosselin, Paul Lynch, "A Review of Interest Deductibility Since Ludco", 2015 CTF Annual Conference paper
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| Tax Topics - Income Tax Act - Section 3.1 | 51 | |
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) | 139 |
Nathan Boidman, Héléné Gagné, Michael Kandev, "Interest Deductibility in Canada: What's the Fuss?", Tax Notes International, July 13, 2015, p. 16.
Jack Bernstein, Francesco Gucciardo, "Update on Canada-U.S. Merges and Acquisitions", Tax Notes International, March 16, 2015, p. 993.
Joseph Frankovic, "Supreme Court to Consider GAAR in Lipson Appeal", CCH Tax Topics, April 10, 2008, No. 1883, p. 1
Charles Taylor, "Hybrid Instruments and Linked Instruments", 2005 Conference Report, c. 16.
Dominic Belley, "Interest Deductible Notwithstanding Form of Contract", Tax for the Owner-Manager, Vol. I, No. 2, April 2001, p. 7
Tim Edgar, "The Concept of Interest under the Income Tax Act", 1996 Canadian Tax Journal (Vol. 44), p. 277.
Larry F. Chapman, John M. Ulmer, "Canada", Tax Treatment of Hybrid Financial Instruments in Cross-Border Transactions, International Fiscal Association, Vol. LXXXVa, p. 207.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(a) | 0 |
Lewis, "The Taxation of Structured Settlements", British Tax Review, 1994, No. 1, p. 19
Leslie Morgan, Chris Van Loan, "Recent Developments Involving Tier One Capital Innovative Instruments", Corporate Finance, Vol. VIII, No. 1, 2000, p. 705
K. Penny, "The Toronto-Dominion Bank/Templeton Growth Fund Linked Notes", Corporate Finance, Vol. 6, No. 2, 1998, p. 494.
Edgar, "The Concept of Interest Under the Income Tax Act", 1996 Canadian Tax Journal, Vol. 44, No. 2, p. 277.
Smith, "Recent Transactions: Debt", 1993 Conference Report, C. 19
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| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Subparagraph 212(1)(b)(vii) | 14 |
Tremblay, "Foreign Tax Credit Planning", 1993 Corporate Management Tax Conference Report, c. 3, pp. 3:29-3:31
Richardson, "New Financial Instruments: A Canadian Tax Perspective", 1992 Corporate Management Tax Conference Report, c. 9
Arnold, "Is Interest A Capital Expense?", 1992 Canadian Tax Journal, No. 3, p. 533.
Flatters, "Assumption of Debt Obligations", 1992 Canadian Tax Journal, Issue No. 2, p. 469.
Dickson, Arnold, "Rubbing Salt into the Wound: The Denial of the Interest Deduction after the Loss of a Source of Income", 1991 Canadian Tax Journal, p. 1473.
Ewens, "Debt-For-Debt Exchanges", 1991 Canadian Tax Journal, p. 1615.
Arnold, Edgar, "Reflections on the Submission of the CBA-CICA Joint Committee on Taxation Concerning the Deductibility of Interest", 1990 Canadian Tax Journal, p. 847.
Brussa, "Strategies for Troubled Times", 1990 Conference Report, c. 9
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Term Preferred Share | 5 |
Subparagraph 20(1)(c)(i)
Cases
Keybrand Foods Inc. v. Canada, 2020 FCA 201
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|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | a transaction with a financially subordinate company was a non-arm’s length transaction | 466 |
| Tax Topics - General Concepts - Purpose/Intention | regard can be had to subsequent steps as confirmatory of the intent at the relevant time | 187 |
Van Steenis v. Canada, 2019 FCA 107
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Singleton v. Canada, 2001 DTC 5533, 2001 SCC 61, [2001] 2 S.C.R. 1046
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| Tax Topics - General Concepts - Tax Avoidance | 51 |
See Also
Brown v. The Queen, 2020 TCC 84 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(3) | interest on funds borrowed to repay non-interest bearing advances from friends and family, that had been used in construction ventures, were deductible under s. 20(3) | 240 |
Keybrand Foods Inc. v. The Queen, 2019 TCC 161, aff'd 2020 FCA 201
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | taxpayer had de facto control of investee through terms of its parent's shareholders agreement re the board of the investee | 325 |
| Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(c) - Subparagraph 39(1)(c)(ii) | right of parent of taxpayer to elect majority of board of investee of X through chair’s casting vote entailed de facto control by taxpayer of X | 227 |
Black v. The Queen, 2019 TCC 135
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|---|---|---|
| Tax Topics - General Concepts - Effective Date | loan was effective even though never documented and ultimately repudiated | 380 |
| Tax Topics - General Concepts - Payment & Receipt | advance on another party’s behalf established a loan | 141 |
Alberta v ENMAX Energy Corporation, 2018 ABCA 147
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|---|---|---|
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | arm’s length interest rate to sub could not be manipulated by structuring the loan as a junk bond without implicit parental credit support | 293 |
| Tax Topics - General Concepts - Tax Avoidance | right to structure affairs to reduce taxes (or, here, payments in lieu) inapplicable where consumer assistance purpose defeated | 189 |
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | purpose inferred in part from Legislative Assembly statement of Minister | 83 |
| Tax Topics - Income Tax Act - Section 67 | test of whether the amount was objectively reasonable | 293 |
Van Steenis v. The Queen, 2018 TCC 78 (Informal Procedure), aff'd 2019 FCA 107
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Giguère v. Agence du revenu du Québec, 2018 QCCQ 874
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(i) | interest demanded by a receiver on a fraudulent advance did not qualify as a disposition expense on the property sold to repay the advance | 286 |
Cassan v. The Queen, 2017 TCC 174
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | common law gift was vitiated by loan to donor at unreasonably low rate | 793 |
| Tax Topics - Income Tax Act - Section 143.2 - Subsection 143.2(12) | although borrowing by taxpayers had a term of 9.3 years, they had a reasonable expectation of refinancing with the promoter’s assistance | 478 |
| Tax Topics - Income Tax Act - Section 143.2 - Subsection 143.2(7) - Paragraph 143.2(7)(a) | loans were not bona fide in that not handled with commerciality | 701 |
| Tax Topics - Income Tax Regulations - Regulation 7000 - Subsection 7000(2) - Paragraph 7000(2)(d) | no requirement to accrue interest on index-linked note in a year when the return thereon was not determinable | 605 |
| Tax Topics - Statutory Interpretation - Realization Principle | amount should not be recognized until ascertainable | 73 |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(c) | gratuitous transfer is gift irresepctive of absence of benevolent intent | 56 |
Administrative Policy
2019 Ruling 2018-0789911R3 F - Post-mortem Pipeline
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|---|---|---|
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | pipeline where immediate receipt of cash to pay taxes payable under s. 70(5) | 546 |
2017 Ruling 2017-0706211R3 - Standard Loss Consolidation
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) | annual transfer of losses from losscos to a new Lossco, which is then sold at FMV to Profitco for s. 88(1.1) wind-up | 441 |
2018 Ruling 2018-0740931R3 F - deductibility of interest – convertible debentures
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(3) | s. 20(3) applicable to borrowed money used to redeem principal of convertible debentures | 202 |
2018 Ruling 2018-0742641R3 - Loss consolidation arrangement
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| Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) | triangular loss shift with reps re independent financial capacity to pay the annual interest payments (at a senior secured financing rate) and annual pref dividends contributions | 330 |
27 November 2018 CTF Roundtable Q. 13, 2018-0779991C6 - 20(1)(c) & Triangular Amalgamation
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3 November 2017 External T.I. 2017-0712141E5 F - Borrowing to make interest-free loans
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2017 Ruling 2016-0649061R3 - Part XIII tax on payments on Notes
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(b) | a perpetual note whose interest payments were optional had withholding-exempt interest | 379 |
2016 Ruling 2015-0602711R3 - Interest on Notes to Non-Residents
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(3) - Participating debt interest | interest ceasing after insolvency event not problematic | 94 |
14 June 2017 External T.I. 2016-0666411E5 - Negative returns on investments
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Loans and Financing Charges | negative interest is deductible under s. 9 if there is a reasonable expectation of receiving (positive) interest | 140 |
| Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(ii) | capital loss on loan with nil interest rate may be denied by s. 40(2)(g)(ii) | 113 |
26 May 2016 Internal T.I. 2016-0628741I7 - Interaction of s. 80 and s. 143.4
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 80 - Subsection 80(2) - Paragraph 80(2)(a) | no settlement of debt under Plan before conditions precedent fulfilled | 162 |
| Tax Topics - Income Tax Act - Section 143.4 - Subsection 143.4(1) - Right to reduce | right to reduce notwithstanding that conditions precedent to interest forgiveness not yet satisfied | 323 |
| Tax Topics - Income Tax Act - Section 143.4 - Subsection 143.4(4) | s. 143.4(4) caused an immediate income inclusion of prior years’ interest that was to be forgiven at a later date under an approved Plan of Compromise | 185 |
14 March 2016 Internal T.I. 2015-0609671I7 - Earnout, Amalgamation, Cost of Shares and ECE
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) | post-amalgamation earnout payment could be applied to increase an s. 88(1)(d) bump of capital property (but not ECP) of the amalgamated target | 317 |
| Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Eligible Capital Expenditure | payments made by Amalco in satisfaction of earnout obligation for acquisition of one precedessor by the other were not ECE | 224 |
| Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base | earnout payments an addition to cost of shares which had since disappeared | 90 |
| Tax Topics - General Concepts - Purpose/Intention | attribution of predecessor's intention to Amalco | 140 |
10 October 2014 APFF Roundtable, 2014-0534811C6 F - Interest deductibility
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26 November 2012 External T.I. 2012-0432831E5 F - Dépenses - Immeuble locatif
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense | major repairs required to be capitalized | 82 |
13 June 2012 External T.I. 2011-0416781E5 F - Entente contractuelle particulière
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Words and Phrases
loan26 March 2012 External T.I. 2010-0367351E5 F - Emprunt pour faire prêt sans intérêt à une fiducie
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7 October 2011 Roundtable, 2011-0412041C6 F - Accumulated Profits for 20(1)(c)
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8 October 2010 Roundtable, 2010-0373541C6 F - Mise à part de l'argent après Lipson
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28 April 2010 External T.I. 2010-0362101E5 F - Déductibilité des intérêts
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25 November 2008 External T.I. 2008-0297631E5 F - Déductibilité des intérêts dans une compagnie
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24 September 2008 External T.I. 2008-0268511E5 F - Déductibilité des intérêts
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18 March 2008 External T.I. 2007-0249601E5 F - Déductibilité des intérêts
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Articles
Ian Caines, "Very-Short-Term Crypto Loans", Canadian Tax Focus, Vol. 11, No. 2, May 2021, p.3
Nik Diksic, Sabrina Wong, "Cross-Border Lending Practices", 2017 CTF Annual Conference draft paper
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Subparagraph 20(1)(c)(ii)
See Also
Lee v. Agence du revenu du Québec, 2020 QCCQ 780
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(1) - Tax Shelter | tax shelter definition applied on a property-by-property basis, and cost excluded interest | 579 |
| Tax Topics - Income Tax Act - Section 143.2 - Subsection 143.2(6) | limited recourse debt eliminated CCA claims | 151 |
Administrative Policy
26 May 2016 External T.I. 2014-0527251E5 F - Interest Deductibility
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2016 Ruling 2016-0635051R3 - rollout property to beneficiary non-resident trust
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2) | s. 107(2) rollout of taxable Canadian property by a non-resident former s. 75(2) trust to its corporate beneficiary | 391 |
| Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(4.1) | rollout under s. 107(2) available following dissolution of settlor of s. 94(8.2) trust | 72 |
31 May 2016 Internal T.I. 2016-0638241I7 - interest deductibility
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5 February 2016 Internal T.I. 2014-0555291I7 - Interest deductibility
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2015 Ruling 2015-0601441R3 - XXXXXXXXXX Partnership - winding up
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) | 98(5) wind-up through s. 85 transfer of partnership interest of one partner to the other and preceded by debt assumptions | 292 |
| Tax Topics - Income Tax Act - Section 34.2 - Subsection 34.2(11) | continuation of s. 34.2(11) reserve following partnership wind-up | 336 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(m) | continued availability of s. 20(1)(m) reserve following s. 98(5) wind-up | 284 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) | flow-through of s. 20(1)(n) reserve on s. 98(5) wind-up | 280 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(24) | s. 20(24) election on s. 98(5) wind-up | 298 |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(9) | s. 18(9) deduction claimable by transferee former partner following s. 98(5) wind-up | 232 |
| Tax Topics - Income Tax Act - Section 147.2 - Subsection 147.2(8) | s. 147.2 continuity following s. 98(5) wind-up | 356 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(i) | no income inclusion on assumption on s. 98(5) wind-up of DSUs and RSUs | 347 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangement - Paragraph (k) | no income on RSU/DSU assumption | 22 |
10 October 2014 APFF Roundtable, 2014-0538141C6 F - Interest deductibility
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8 October 2010 Roundtable, 2010-0373551C6 F - Transfert entre conjoints et dette assumée
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2 November 2009 External T.I. 2009-0317541E5 F - Transfer to Corporations Owned by Brothers
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(5) - Paragraph 55(5)(e) - Subparagraph 55(5)(e)(ii) | s. 55(3)(a) exemption turned on s. 55(5)(e)(ii) | 398 |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(4) | use of special voting shares by father questioned where most of the economic interest in the split-up business goes to the children | 747 |
12 January 2009 External T.I. 2008-0293901E5 F - Article 80
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 80 - Subsection 80(1) - Commercial Debt Obligation | de minimis interest deductibility on a debt could cause it to be a commercial debt obligation | 247 |