Section 221

Subsection 221(1) - Regulations


Pictou v. Canada, 2003 FCA 9

The appellants, who were status Indians, were unsuccessful in a submission that treaties concluded in 1760 and 1761 between the Mi'kmaq and British authorities exempted them from a requirement to collect GST on sales to non-Indian customers at gas bars located on various reserves. There was no evidence that the treaty right to trade extended to products sold to non-Indians in the mainstream economy, and there was no requirement on the British authorities to consult with the Mi'kmaq prior to imposing on new legislative requirements on them such as those contained in Part IX of the Act.

Paragraph 221(1)(d)


James Richardson & Sons v. M.N.R., 84 DTC 6325, [1984] CTC 345, [1984] 1 S.C.R. 614

It was stated that if the Minister thinks that traders in the commodities futures market generally are not reporting their transactions properly for income tax purposes, then he can obtain a regulation under S.221(1)(d) requiring all such traders to file returns of their transactions, rather than making an impermissible demand for information under S.231(3).

Paragraph 221(1)(f)


Doyle v. MNR, 89 DTC 5483, [1989] 2 CTC 270 (FCTD)

Reed, J. stated: "I have no doubt that the kind of authority described in s. 225.1(5) is such that it would be reasonable, indeed almost mandatory, to find that there was an implied intention in the legislation to allow the Minister to delegate," notwithstanding no reference to s. 225.1(5) in Regulation 900.

James Richardson & Sons, Ltd. v. MNR, 82 DTC 6204, [1982] CTC 239 (FCA), rev'd supra.

rev'd on other grounds, 84 DTC 6325, [1984] CTC 345, [1984] 1 S.C.R. 614

A s. 231(3) demand for information that was signed by the "Director-Taxation Winnipeg District Office", was held to be valid in light of Regulation 900(2)(b), which provides that such an official may exercise the authority of the Minister under s. 231(3).

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.2 95

Les Magasins Continental Ltée v. The Queen, [1982] 2 F.C. 351, 81 DTC 5175, [1981] CTC 428 (C.A.)

Subsection 900(1) of the Regulations authorizes the Assistant Deputy Minister not only to exercise the power of the Minister to issue a direction under s. 247(2) of the Act, but also to make the factual determination which is the condition precedent to issuing the direction. Making such a factual determination is included in the phrase "perform all the duties of the Minister".

See Also

Air Canada v. Turner, [1984] 6 WWR 346 (BCSC)

Subsection 9(2) of the Gasoline Tax Act (B.C.) provided that an assessment was to be made by an "authorized officer". A Notice of Assessment issued in the name only of the "Ministry of Finance-Revenue Adminstration Branch" and which did not disclose the name of an authorized officer, was quashed. Murray J., stated: "I do not consider it is necessary for an authorized officer to actually sign the assessment ... but I do consider that the document must show on its face that it was issued by an authorized officer as such an official is the only person who can legally issue an assessment under the Act."

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) 96

Paragraph 221(1)(h)


The Queen v. Sun Life Assurance Co. of Canada, 80 DTC 6333, [1980] CTC 418, 80 DTC 6332 (FCA)

The tax imposed by s. 212(1) "must be paid 'on every amount' irrespective of its capital or income nature". An argument that in order to be taxable an amount paid or credited to a non-resident must have the characteristics of income, was rejected.

Subsection 221(2) - Effect


Intertan Canada Ltd. v. MNR, 96 DTC 6522, [1996] 3 CTC 257 (FCTD)

S.221(2), which overrides s. 9(1) of the Statutory Instruments Act, permitted s. 22(9) of SOR/85-696 to have retroactive effect.