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Cases

Irving Oil Ltd. v. The Queen, 88 DTC 6138, [1988] 1 CTC 263 (FCTD), aff'd 91 DTC 5106 (FCA)

An individual ("K.C. Irving") who controlled the taxpayer and an arm's length supplier of Middle East crude ("Socal") sought to share the...

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Consolidated-Bathurst Ltd. v. The Queen, 87 DTC 5001, [1987] 1 CTC 55 (FCA)

Consolidated-Bathurst insured various risks with arm's length Canadian demestic insurers, who reinsured all but a small percentage of those risks...

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Indalex Ltd. v. The Queen, 86 DTC 6039, [1986] 1 CTC 219 (FCTD), aff'd 88 DTC 6053, [1988] 1 CTC 60 (FCA)

An arrangement under which a Bermudan affiliate of the taxpayer purchased aluminium from Alcan, and then sold the aluminium to the taxpayer at a...

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Edmonton Liquid Gas Ltd. v. The Queen, 84 DTC 6526, [1984] CTC 536 (FCA)

"[W]here provisions of the Income Tax Act have the obvious purpose of encouraging taxpayers to enter into an expenditure of a particular kind...

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Stubart Investments Ltd. v. The Queen, 84 DTC 6305, [1984] CTC 294, [1984] 1 S.C.R. 536

"Where the facts reveal no bona fide business purpose for the transaction, s.[245(1)] may be found to be applicable depending upon all the...

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The Queen v. Gelber, 83 DTC 5385, [1983] CTC 381 (FCA)

The taxpayer was not precluded from deducting capital cost allowance in respect of a portion of the purchase price paid for a motion picture film...

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Don Fell Ltd. v. The Queen, 81 DTC 5282, [1981] CTC 363 (FCTD)

S.245(1) is "directed not only to sham transactions but to something less as well where the expense, although real, would unduly or artificially...

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Antoine Guertin Ltée v. The Queen, 81 DTC 5268, [1981] CTC 351 (FCTD), aff'd 87 DTC 5458, [1988] 1 CTC 117 (FCA)

The taxpayer's president had the company pay substantial bonuses to its employees, and persuaded them to donate a large portion of the bonuses to...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 67 47

Spur Oil Ltd. v. The Queen, 81 DTC 5168, [1981] CTC 336 (FCA)

A Bermudan affiliate of the taxpayer purchased crude oil at a price that was less than 90% of its fair market value and resold the oil to the...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance 53

The Queen v. Alberta and Southern Gas Co. Ltd., 77 DTC 5244, [1977] CTC 388 (FCA), aff'd 78 DTC 6566, [1978] CTC 780, [1979] 1 S.C.R. 36

S.66 provided favourable treatment for the deduction and taxation of capital amounts in order to encourage taxpayers to put money into resource...

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Mendels v. The Queen, 78 DTC 6267, [1978] CTC 404 (FCTD)

A partnership of two dentists determined that the value of administrative services performed by them was $20,000, and 'by means of' appropriate...

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McKee v. The Queen, 77 DTC 5345, [1977] CTC 491 (FCTD)

"A disbursement or expense made or incurred" does not include capital cost allowance.

The Queen v. Laidlaw Transport Ltd., 77 DTC 5091, [1977] CTC 151 (FCTD)

A fee of $61,317 which a subsidiary paid to its parent for services that the parent (primarily in the person of its shareholder and officer)...

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Produits LDG Products Inc. v. The Queen, 76 DTC 6344, [1976] CTC 591 (FCA)

A company made contributions to a pension plan toward the current and past services of certain of its employees (mainly the company's principal...

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The Queen v. Esskay Farms Ltd., 76 DTC 6010, [1976] CTC 24 (FCTD)

"The word 'disbursement' in common parlance means 'money paid out, an expenditure' and the word 'expense' also in common parlance means 'money out...

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Sigma Exploration Ltd. v. The Queen, 75 DTC 5121, [1975] CTC 215 (FCTD)

The taxpayer, which carried out seismic surveys primarily on its own account and then sold the information so obtained to other companies, was...

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Simard-Beaudry Inc. v. M.N.R., 74 DTC 6552, [1974] CTC 715 (FCTD)

The taxpayer acquired depreciable assets for a price less than their fair market value as part of a series of dividend-stripping transactions that...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency agent can act for two principals 51
Tax Topics - General Concepts - Sham motives should not be exaggerated 98
Tax Topics - General Concepts - Tax Avoidance motives should not be exaggerated 98
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A cost of option included in cost of acquired asset 28

J&J Hotels Ltd. v. MNR, 74 DTC 6505, [1974] CTC 670 (FCA)

The taxpayer hotel company, in order to soak up losses in a sister company ("Vernon") transferred an employee who had been washing cars on the...

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The Queen v. Clark, 74 DTC 6242, [1974] CTC 305 (FCTD)

A cash-basis farmer purchased cattle from a cattle company at the end of his taxation year on the understanding that the cattle company would...

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Holmes v. The Queen, 74 DTC 6143, [1974] CTC 156 (FCTD)

A 15% management fee paid by a law firm to its related administrative services company was deductible in light of a finding that genuine business...

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Administrative Policy

86 C.R. - Q.37

the Consolidated - Bathurst decision confirmed RC's position that premiums paid to an off-shore captive are not deductible where there is no...

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