Section 227

Subsection 227(1.2)

Subsection 227(4) - Trust for moneys deducted

Cases

Royal Bank of Canada v. Sparrow Electric Corp., 97 DTC 5089, [1997] 1 S.C.R. 411

A general security interest (and a charge under s. 427 of the Bank Act) in favour of the respondent represented a fixed and specific charge on the...

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See Also

Aboriginal Federated Alliance Inc. v. The Queen, 2004 DTC 2701, 2004 TCC 336

The taxpayer withheld source deduction from employee remuneration but did not remit the source deductions in light of litigation in which it was...

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Quebec (Dep. of Min. of Rev.) v. Nolair International Inc. (1999), 182 DLR (4th) 114 (SCC)

Source deductions which a Quebec employer had withheld from wages but not kept separate were not held subject to a deemed trust under the relevant...

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Bhattacharjee v. Strong Western Holdings Ltd., [1993] GSTC 1 (BCSC)

Because a garnishment order could only have effect against monies that belong to the debtor, the court ordered that funds that had been seized...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 222 - Subsection 222(1) 81

Administrative Policy

7 October 2011 Roundtable, 2011-0413081C6 F - 227(4) et (4.1) - vente d'un bien à un tiers

On the sale of a property at fair market value to a bona fide third party outside the ordinary course of the vendor's business, does the deemed...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(4.1) deemed trust applies only to sales proceeds (but such a purchaser does not include a seizing creditor) 187

28 January 2014 External T.I. 2013-0506991E5 - Prescribed Security Interest

ACo extends a loan secured by a registered mortgage to the taxpayer, which then fails to remit source deductions, with the mortgage then going...

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Subsection 227(4.1) - Extension of trust

Cases

Attorney General of Canada v. Richter Advisory Group Inc., 2023 QCCA 1295

At the conclusion of the sale process for the assets of two debtors who had filed a proposal under the Bankruptcy and Insolvency Act (“BIA”),...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Bankruptcy and Insolvency Act - Section 50.6 - Subsection 50.6(3) QSC could accord priority to interim bankruptcy-proposal financing over the ITA s. 227(4.1) trust for source deductions 409

Canada v. Canada North Group Inc., 2021 SCC 30

The Crown challenged an order of the Alberta judge in proceedings under the Companies’ Creditors Arrangement Act (“CCAA”) regarding the...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership Crown deemed trust interest did not have the attributes of beneficial property ownership 386
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions detailed listing of items covered in the 2nd part of a means and includes definition had a limiting effect 289
Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 Parliament chose to dissociate itself from provincial law in its drafting of a provision 229

Toronto-Dominion Bank v. Canada, 2020 FCA 80

TD Bank made a mortgage loan to an individual who, unbeknownst to it, had unremitted GST collections. A year later, the individual sold his home...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 222 - Subsection 222(3) deemed trust for unremitted GST defeated the Bank’s security interest on a voluntary sale of the mortgaged home 389

Callidus Capital Corp. v. Canada, 2018 SCC 47

The Supreme Court adopted, as its own, the reasons given by Pelletier JA, below, in his dissent, who found that bankruptcy of a tax debtor who had...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 222 - Subsection 222(1.1) s. 222(1) trust lapses on a bankruptcy of the tax debtor 577

Canada v. Callidus Capital Corporation, 2017 FCA 162, rev'd 2018 SCC 47

ETA s. 222(3) provides that payments received by a secured creditor out of property that is subject to the deemed statutory trust under s. 222(1)...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 222 - Subsection 222(1.1) s. 222(1.1) does not eliminate liability of a creditor under s. 222(3) for receipt of funds out of a s. 222(1) deemed trust 410

Newcourt Financial Ltd. v. Canada, 2006 DTC 6627, 2004 FCA 91

Before dismissing the appellant's appeal, the Court noted that s. 227(4.1) only gave the Crown the right to obtain proceeds from a property and...

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Canada (Attorney General) v. National Bank of Canada, 2004 DTC 6527, 2004 FCA 92

The respondents, who seized and sold movable property secured by movable hypothecs, were required to comply with a demand made upon them to pay...

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DaimlerChrysler Financial Services (Debis) Canada Inc. v. Mega Pets Ltd., 2003 DTC 5612 (BCCA)

The Appellant, who was the assignee of a conditional sales agreement for the sale of a vehicle to a purchaser ("Mega Pets") was entitled to...

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First Vancouver Finance v. M.R.N., 2002 DTC 6998, 2002 SCC 49, [2002] 2 S.C.R. 720

The appellant ("First Vancouver") purchased accounts receivable from a tax debtor ("Great West") that was in arrears in remitting source...

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Royal Bank of Canada v. Tuxedo Transport Ltd. (2000), 190 DLR (4th) 139 (BCCA)

The respondent was an assignee of a general security agreement which had been registered prior to a failure of the debtor ("Tuxedo") to remit...

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Royal Bank of Canada v. Tuxedo Transport Ltd., 2000 DTC 6501 (BCCA)

The chambers judge concluded that the deemed trust arising in respect of a failure to make source deduction from August through November 1996 did...

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See Also

Canada v. Toronto-Dominion Bank, 2018 FC 538, aff'd 2020 FCA 80

TD Bank made a mortgage loan to an individual who, unbeknownst to it, had unremitted GST collections. A year later the individual sold his home...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 222 - Subsection 222(3) s. 222 trust defeated the mortgagee’s priority on a voluntary sale of the mortgaged home 354

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 3

Can CRA collection agents apply ETA s. 222(3) (similar to ITA s. 227(4.1)) to pursue arm's length purchasers of the assets of a tax debtor? Before...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 222 - Subsection 222(3) deemed trust for unpaid GST/HST does not follow assets in an arm's length sale 106

7 October 2011 Roundtable, 2011-0413081C6 F - 227(4) et (4.1) - vente d'un bien à un tiers

On the sale of a property at fair market value to a bona fide third party outside the ordinary course of the vendor's business, does the deemed...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(4) deemed trust is a universal floating charge that traces through to sales proceeds 132

Subsection 227(5) - Payments by trustees, etc.

Cases

Canada c. Roll, 2001 DTC 5055 (FCA)

Given that the respondent had made payments of remuneration to employees as a bare trustee for the employer and that the decision to make payments...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) payroll disbursements made only as agent 98

Linder v. Rutland Moving and Storage Ltd., [1991] 1 CTC 517 (BCCA)

A receiver was appointed to sell the defendant's Motor Carrier Commission licences by way of equitable execution.

Hollinrake J.A. found that the...

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Words and Phrases
receivership

Min. of Labour (Man.) v. The Queen in Right of Canada, 88 DTC 6514, [1988] 5 WWR 127 (Man QB), rev'd in part (1989), 59 DLR (4th) 34 (Man. C.A.) and (1989), 62 DLR (4th) 574 (Man. C.A.)

A statutory deemed trust created by s. 3(4) of the Payment of Wages Act (Manitoba), which provided that "every employer shall be deemed to hold...

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B.C. (Govt.) v. Henfrey Samson Belair Ltd., [1987] 4 WWR 673 (BCCA), aff'd [1989] 2 S.C.R. 24

S.227(5) "created a trust fund which is artificial to the extent that trust moneys had been mixed with other assets of the deemed trustee. It...

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Dauphin Plains Credit Union Ltd. v. Xyloid Industries Ltd., 80 DTC 6123, [1980] CTC 247, [1980] 1 S.C.R. 1182

Since S.227(5) does not deem the amounts deducted to have been kept separate and apart, then if the amounts deducted are not kept separate they...

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See Also

Richard Lewin Re: The J.J. Herbert Family Trust #1 v. The Queen, 2011 DTC 1354 [at 1979], 2011 TCC 476, aff'd 2013 DTC 5006 [at 5525], 2012 FCA 279 [but overridden by s. 214(3)(f)(i)(C)]

The taxpayer was a trustee for a family trust, which received a dividend in 2001 of over $2 million. The trust adopted an unconditional...

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Roll v. The Queen, 2000 DTC 1454 (TCC)

The taxpayer, who was an employee of a corporation in financial difficulty, was persuaded by the president to receive deposits of the net payroll...

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Administrative Policy

5 October 2018 APFF Roundtable Q. 1, 2018-0768721C6 F - Procedure re: refund of excess w/h under Part XIII

A corporation with a June 30 taxation year end makes monthly payments of interest on a loan from its non-resident parent, and remits withholding...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 214 - Subsection 214(16) - Paragraph 214(16)(b) whether withholding on interest subject to the thin cap rules can take into account a subsequent s. 214(16)(b) designation 182

Articles

Robertson, "Tax Collection and Insolvency: An Update", 1993 Conference Report, c. 8

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 224 - Subsection 224(1.2) 0

Skulski, "Tax Collection in Recessionary Times", 1992 Conference Report, c.8

Account of the agreement negotiated between Revenue Canada and the office of the Superintendent of Bankruptcy.

Subsection 227(6) - Excess withheld, returned or applied

Cases

Sentinel Hill No. 29 LP v. Attorney General of Canada, 2008 DTC 6569, 2008 ON CA 132

The appellant partnership "grossed-up" fees paid by it to non-resident studios on the basis that the fees were subject to Part XIII tax. Later,...

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Administrative Policy

6 October 2022 Internal T.I. 2021-0911541I7 - Subsection 227(6) refund of Part XIII tax

CRA reassessed in or about 2017 a Canadian-resident personal discretionary trust to deny the s. 104(6) deduction it claimed for income...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(10.1) s. 227(10.1) cannot be used to extend the period for applying for a Pt. XIII tax refund 268
Tax Topics - Income Tax Act - Section 221.2 s. 221.2 of no assistance to address late application for s. 227(6) refund 239

7 November 2014 External T.I. 2014-0542061E5 - Section 15(2.12), follow up to 2014-051943

A CRIC remits Part XIII tax under s. 214(3)(a) on the amount of a loan to non-resident "Parentco" and, more than two years after the end of the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2.11) inability to refund Part XIII tax which disappears on late PLOI election if non-timely application 165

Forms

NR7-R Application for Refund of Part XIII Tax Withheld

The only person/entity entitled to the refund is typically the beneficial owner. A refund will only be issued in another name, if a qualifying...

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Subsection 227(6.1) - Repayment of non-resident shareholder loan

Administrative Policy

24 April 2015 External T.I. 2014-0560401E5 - Subsections 15(2) and 227(6.1) and Part XIII tax

In 2013-0482991E5, CRA considered that where Canco seeks to avoid the application of s. 15(2) to a loan (the "Debt") owing to it by a non-resident...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2.6) repayment to assignee of original creditor 148

7 June 2011 Internal T.I. 2011-0397921I7 F - Financement inter-sociétés

Canco makes a loan to a partnership that is wholly-owned by an indirect U.S. parent of Canco (the general partner) and another non-resident...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2.1) notwithstanding Gillette, a connected “person” may include a partnership 172
Tax Topics - Income Tax Act - Section 80.4 - Subsection 80.4(3) - Paragraph 80.4(3)(b) s. 80.4 would not apply to a s. 15(2) loan if it is not repaid 175

Articles

Joint Committee, "Hybrid Mismatch Arrangements Proposals", 30 June 2022 Submission of the Joint Committee

Absence of a Part XIII refund mechanism for where a s. 20(1)(yy) deduction is generated (under “11. Proposed Paragraph 20(1)(yy) & Dividend...

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John Lorito, Trevor O'Brien, "International Finance – Cash Pooling Arrangements", 2014 Conference Report, (Canadian Tax Foundation), 20:1-33

Net decrease treated as repayment under cash pool (pp.16-17)

It is the position of the CRA [fn 52: …27 of IT-119R4…2006-021516117…and...

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Subsection 227(6.2)

Articles

Brett Anderson, Daryl Maduke, "Practical Implementation Issues Arising from the Foreign Affiliate Dumping Rules", 2014 Conference Report, (Canadian Tax Foundation), 19:1-49

227(6.2) does not eliminate deemed dividend for non-FAD purposes (p.22)

[S]ubsection 227(6.2) requires the CRA to accept late-filed paragraph...

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Subsection 227(8) - Penalty

See Also

3792391 Canada Inc. v. The King, 2023 TCC 37 (Informal Procedure)

The taxpayer was assessed under s. 215(6) for failure to withhold and remit Part XIII tax on rents paid by it in its 2011 to 2016 taxation years...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 215 - Subsection 215(6) no requirement that payer had knowledge of non-resident status of payee 247

Agence du revenu du Québec v. Assurances générales Desjardins Inc., 2022 QCCA 57

When the taxpayers, which were property-casualty insurers, received premiums from a customer before the policy took effect, they remitted the...

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Words and Phrases
due diligence defence
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(1) - A - Paragraph A(a) tax collected on insurance premiums on policies not in effect was required to be remitted based on the month of receipt 374

Maxi Maid Services Ltd. v. The Queen, 2012 DTC 1174 [at 3435], 2012 TCC 178 (Informal Procedure)

The taxpayer's belief that it had paid an employee through dividends rather than wages (which it corrected in the subsequent year with retroactive...

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Administrative Policy

TPM-02R Secondary Transfer Pricing Adjustments, Repatriation and Part XIII Tax Assessments 1 June 2021

36. Where a dividend is deemed to have been paid under subsection 247(12), paragraph 227(8.5)(b) provides that no penalty for failure to deduct or...

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IT-494 "Hire of Ships and Aircraft from Non-Residents"

RC will not apply the penalty provisions of s. 227(8)(a) in respect of a deficiency in tax withheld on an advance payment of rent respecting a...

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Paragraph 227(8)(a)

See Also

Ogden Palladium Services (Canada) Inc. v. The Queen, 2001 DTC 345 (TCC), briefly aff'd 2002 DTC 7378, 2002 FCA 336

Before finding that a due diligence defence had not been made out respecting the imposition of a 10% penalty under s. 227(8)(a) respecting failure...

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Words and Phrases
due diligence
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) ancillary services included 218

Subsection 227(8.1) - Joint and several, or solidary, liability

See Also

Pechet v. The Queen, 2008 DTC 3381, 2008 TCC 208, aff'd 2009 FCA 341

The taxpayer was assessed for interest on withholding tax that a tenant of a rental property in Edmonton, Alberta owned by a partnership of which...

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Tremblay v. MNR, 90 DTC 1124, [1990] 1 CTC 2237 (TCC)

The taxpayer, shortly before he ceased to be resident in Canada in June 1980, assigned annuity contracts (which he previously had concluded with...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(10.1) 178

Subsection 227(8.2) - Retirement compensation arrangement deductions

Administrative Policy

14 September 1994 External T.I. 9418895 - LETTER OF CREDIT IN RETIREMENT COMPENSATION ARRANGEMENT

Where a letter of credit held in an RCA trust is called by the trustees, the payment by the issuer of the letter of credit to the RCA trust is a...

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Subsection 227(8.3) - Interest on amounts not deducted or withheld

Administrative Policy

7 February 2014 Internal T.I. 2013-0506151I7 - Section 216 returns and interest

After an agent of a non-resident was assessed for failing to withhold and remit Part XIII tax on rent collections paid to the non-resident as...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 216 - Subsection 216(4) accrual of interest until filing of s. 216(4) return 189

Subsection 227(8.4) - Liability to pay amount not deducted or withheld

Administrative Policy

6 November 2014 External T.I. 2014-0530991E5 - Liability for the failure to withhold

A corporation failed to withhold the required amounts based on taxable benefits received by Canadian employees. Is it liable for the amount that...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) no employer liability for undeducted income tax/penalty liability of unincorporated managing members 235

Subsection 227(8.5)

Paragraph 227(8.5)(b)

Administrative Policy

TPM-02R Secondary Transfer Pricing Adjustments, Repatriation and Part XIII Tax Assessments 1 June 2021

36. Where a dividend is deemed to have been paid under subsection 247(12), paragraph 227(8.5)(b) provides that no penalty for failure to deduct or...

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Subsection 227(9) - Penalty

Cases

741290 Ontario Inc. v. Canada, 2012 DTC 5025 [at 6665], 2011 FCA 361, aff'g 2011 DTC 1089 [at 489], 2011 TCC 91

In a prior decision, the Tax Court had found that the taxpayer's directors were protected from liability for unremitted source deductions under s....

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Mollenhauer Ltd. v. The Queen, 92 DTC 6398, [1992] 2 CTC 121 (FCTD)

An arrangement under which the plaintiff paid the net wage amounts owing to a subcontractor of the plaintiff in financial difficulty after being...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) non-employers may be liable 179

Deloitte Haskins & Sells, Receiver-Manager for Comanche Drilling Ltd. v. The Queen, 89 DTC 5225, [1989] 1 CTC 428 (FCTD)

The receiver-manager of a corporation ("Comanche") decided to pay the employees of Comanche the amounts owing to them net of source deductions,...

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Re A.G. Canada and Coopers & Lybrand Ltd., 86 DTC 6243 (BCSC)

A penalty for failure to remit employee source deductions on the due date of February 15, 1985 was not a claim provable in bankruptcy because the...

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Electrocan Systems Ltd. v. The Queen, 86 DTC 6089, [1986] 1 CTC 269 (FCTD), aff'd 89 DTC 5079 (FCA)

An employer who does not remit source deductions on time is liable to the penalty even if he remits before the time of assessment. "[A] penalty...

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Resolving Ambiguity 32

The Queen v. Coopers & Lybrand Ltd., 80 DTC 6281, [1980] CTC 367 (FCA)

The payment by a receiver-manager of the net amount of the unpaid wages of the employees of the debtor company, without any deduction or...

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See Also

Sussex Group - Allan Sutton Realty Corp. v. The King, 2024 TCC 1 (Informal Procedure)

The appellant, a real estate brokerage firm, determined (based on agreement between its two employees) that the remuneration paid to them would be...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt salary paid into her husband’s bank account was constructively received by the employee 240
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) salary paid into a spouse’s account but available to the taxpayer was constructively received by her 203
Tax Topics - General Concepts - Onus s. 227(9) penalty reversed because Crown could not meet the onus on it to establish the full amount on which it imposed it 233

Maxi Maid Services Ltd. v. The Queen, 2012 DTC 1174 [at 3435], 2012 TCC 178 (Informal Procedure)

Partway through 2008, the taxpayer ceased to pay wages to a worker and purported to pay dividends instead. On learning in 2009 that it was not in...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(8) onus on Minister to establish the penalty 103

Subsection 227(9.4) - Liability to pay amount not remitted

See Also

Ville de Québec v. The Queen, 2008 DTC 4967, 2007 TCC 329

The Minister had the jurisdiction to make an assessment on the basis that the appellant had failed to remit amounts that it should have deducted...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 52

Cana Construction Co. Ltd. v. The Queen, 95 DTC 127, [1995] 1 CTC 2122 (TCC)

It was found that the taxpayer, which was the prime contractor for the construction of a hotel, effectively established "total control and...

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Subsection 227(10) - Assessment

Cases

Zen v. Canada (National Revenue), 2010 DTC 5109 [at 6979], 2010 FCA 180

Interest on unremitted source deductions continues to accrue after a s. 227(10) assessment. The Minister need not make a second assessment to...

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) replacement of mutatis mutandis perhaps did not effect substantive change 448

The Queen v. B.M. Enterprises Ltd., 92 DTC 6463, [1992] 2 CTC 115 (FCTD)

An assessment which a junior collections official had typed up and sent to the taxpayer was found to have been made by the Minister given that the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) 77

See Also

Grant v. The Queen, 2017 TCC 121

The taxpayer was the director of a corporation that made an assignment in bankruptcy on August 1, 2006. In 2012, he was assessed pursuant to s....

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) corporate bankruptcy did not cause the taxpayer to cease to be a director/“due dispatch” requirement inapplicable to director’s assessment 271
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(2) - Paragraph 227.1(2)(c) failure of CRA to timely send proof of claim to the right trustee was not fatal (s. 227.1(2)(c) is directory) 402

Paragraph 227(10)(d)

Administrative Policy

29 April 2014 Internal T.I. 2013-0481581I7 - Under Remittance of Part XIII Tax

Respecting a situation where a Canadian corporation incorrectly withheld from payments of dividends and interest at a Treaty-reduced rate quite a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(3.1) normal reassessment period for Part XIII tax 47

Subsection 227(10.1) - Idem [Part XII.5]

Cases

CGI Holding LLC v. Canada (National Revenue), 2016 FC 1086

The taxpayer (“CGI”) was a Delaware LLC which, in 2007, was subject to 25% withholding tax on a dividend of $142 million from a Nova Scotia...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 4 CRA reasonably considered that TD Securities did not apply where the dividend was not fully and comprehensively taxed in the U.S. 334

See Also

Kwee v. The Queen, 93 DTC 904, [1993] 2 CTC 2165 (TCC)

An assessment for tax owing by the taxpayer under s. 116(5) that was issued beyond the normal reassessment was statute-barred. Although an...

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Tremblay v. MNR, 90 DTC 1124, [1990] 1 CTC 2237 (TCC)

The taxpayer, shortly before he ceased to be resident in Canada in June 1980, assigned annuity contracts (which he previously had concluded with...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(8.1) 182

Administrative Policy

6 October 2022 Internal T.I. 2021-0911541I7 - Subsection 227(6) refund of Part XIII tax

CRA reassessed a Canadian-resident discretionary personal trust to deny the s. 104(6) deduction it claimed for income it had distributed to a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(6) CRA has no discretion to extend the 2-year refund application deadline under s. 227(6) 205
Tax Topics - Income Tax Act - Section 221.2 s. 221.2 of no assistance to address late application for s. 227(6) refund 239

Subsection 227(10.2) - Joint and several, or solidary, liability re contributions to RCA

Cases

Lloyd's Bank Canada v. International Warranty Co. (1989), 60 DLR (4th) 272 (Alta. C.A.)

A company ("IW") had made an assignment of book debts to the td Bank. After ceasing business operations, it paid salaries to its employees without...

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