Section 237.1

Subsection 237.1(1) - Definitions

Promoter

Administrative Policy

6 November 1991 T.I. (Tax Window, No. 13, p. 18, ¶1589)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

88 C.R. - F.Q.14

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

88 C.R. - Q.63

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Tax Shelter

Cases

Canada v. O’Dwyer, 2013 DTC 5156 [at 6369], 2013 FCA 200

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(7.4) reply must explain specific basis on which a penalty was imposed 259

Jevremovic v. Canada, 2008 DTC 6263, 2007 FCA 125

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
representation

Canada v. Baxter, 2007 DTC 5199, 2007 FCA 172

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

See Also

Murji v. The Queen, 2018 TCC 7 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts no intent to impoverish 218
Tax Topics - Income Tax Regulations - Regulation 3501 - Subsection 3501(1) - Paragraph 3501(1)(h) the cash portion of a donation made to a charity was reduced by the fees paid by it to the tax shelter promoter 228

Gleig v. The Queen, 2015 TCC 191 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 3100 notes were prescribed benefit where no intention to demand payment 66

Malo v. The Queen, 2012 DTC 1214 [at 3588], 2012 TCC 75 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Dagenais v. The Queen, 2008 DTC 2830, 2006 TCC 209 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Maege v. The Queen, 2006 DTC 3193, 2006 TCC 117, aff'd supra

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Administrative Policy

10 January 2014 CRA News Release "

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

"The Canada Revenue Agency: protecting Canadians from gifting tax shelter schemes" CRA News Release, 30 October 2012

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Income Tax Technical News, No. 41, 23 December 2009 Under "Definition of 'Tax Shelter' - Subsection 237.1(1)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Income Tax Technical News, No. 41, 23 December 2009 Under "Donation of Flow Through Share - Subparagraph 38(8.1)(i), Subsection 248(35) through (41) and Section 237.1".

4 July 1997 External T.I. 5-970756 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

3 December 1990 T.I. (Tax Window, Prelim. No. 2, p. 21, ¶1057)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

90 C.P.T.J. - Q.23

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

90 C.R. - Q.53

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

23 April 1990 T.I. (September 1990 Access Letter, ¶1434)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(6) 27

26 February 1990 T.I. (July 1990 Access Letter, ¶1343)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

25 January 1990 T.I. (June 1990 Access Letter, ¶1282)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

6 December 1989 T.I. (May 1990 Access Letter, ¶1235)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

18 September 89 T.I. (February 1990 Access Letter, ¶1126)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

89 C.R. - Q28

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

88 C.R. - Q.65

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

Shane Onufrechuk, Warren Pashkowick, "Tax Considerations of Major Construction Projects", 2014 Conference Report, Canadian Tax Foundation, 10:1-35.

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Ewens, "Tax Shelter Analysis", The Taxation of Corporate Reorganizations, 1996 Canadian Tax Journal, Vol. 44, No. 4, p. 1207 and Vol. 44, No. 5, p. 1486.

Subsection 237.1(5)

Cases

Canada v. Scheuer, 2016 DTC 5011 [at 6551], 2016 FCA 7

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Negligence and Fiduciary Duty performance of statutory duties not giving rise to private law duties of care 251

Subsection 237.1(2) - Application

Administrative Policy

88 C.R. -"Tax Reform and Tax Administration" - "Shelter Reporting"

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(4) 20

Articles

Donald H. Watkins, "The Tax-Shelter Rules: An Update", 1998 Conference Report, c.5.

Subsection 237.1(4) - Sales prohibited

Administrative Policy

23 February 1990 Memorandum (July 1990 Access Letter, ¶1344)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

88 C.R. -"Tax Reform and Tax Administration" - "Shelter Reporting"

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(2) 24

88 C.R. - Q.64

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(6) 16

Subsection 237.1(6) - Deductions and claims disallowed

See Also

Bandi v. The Queen, 2013 DTC 1192 [at 1032], 2013 TCC 230 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Administrative Policy

23 April 1990 T.I. (September 1990 Access Letter, ¶1434)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

88 C.R. - Q.64

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(4) 39

Subsection 237.1(7) - Information return

Administrative Policy

IC 89-4 "Tax Shelter Reporting"

Subsection 237.1(7.4) - Penalty

Cases

Canada v. O’Dwyer, 2013 DTC 5156 [at 6369], 2013 FCA 200

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(1) - Tax Shelter Reply must specify "statements or representations" that established tax shelter 173

See Also

Blier c. La Reine, 2003 TCC 505 (Informal Procedure), briefly aff'd 2004 DTC 6726, 2004 FCA 236

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.