Cases
Birchcliff Energy Ltd. v. Canada, 2019 FCA 151
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| Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(b) - Subparagraph 256(7)(b)(iii) - Clause 256(7)(b)(iii)(B) | policy is to exclude the truly larger corporation (ignoring transitory cash) from loss streaming rules | 277 |
Madison Pacific Properties Inc. v. Canada, 2019 FCA 19
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2763478 Canada Inc. v. Canada, 2018 FCA 209
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | 9 month separation did not avoid series | 272 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | not each transaction in series effecting an estate freeze had that objective | 403 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(6) | individual allegedly suffering double taxation re s. 245(2) denial of capital loss of his corporation failed to apply under s. 245(6) within 180 days | 308 |
Canada v. 594710 British Columbia Ltd., 2018 FCA 166
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| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | stock dividend followed by redemption of the stock dividend shares effected in combination a transfer of property for no consideration | 314 |
| Tax Topics - Income Tax Act - 101-110 - Section 103 - Subsection 103(1) | s. 103(1) likely applies to the allocation of most of the partnership profits at year end to a lossco that never had significant economic interest or risk in the partnership business | 311 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | s. 152(8) cured an error in an assessment as to when the taxation year in question commenced | 361 |
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f) | purpose of s. 96 is for income allocation to be allocated in accordance with economic participation | 100 |
Pomerleau v. Canada, 2018 FCA 129
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| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(2) - Paragraph 84.1(2)(a.1) - Subparagraph 84.1(2)(a.1)(ii) | GAAR applied to converting soft ACB (generated from crystallizing the capital gains deduction) into pseudo-hard ACB under s. 53(1)(f.2) for use in extracting surplus | 481 |
Wild v. Canada (Attorney General), 2018 FCA 114
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| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | transactions to bump PUC did not abuse s. 84.1 prior to use of such PUC to strip surplus | 186 |
Fiducie financière Satoma v. Canada, 2018 FCA 74
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit | tax benefit to trust from tax-free dividend even though not distributed to a beneficiary | 265 |
| Tax Topics - Income Tax Act - Section 3 | pervasive rule that the same income is not to be taxed in 2 persons’ hands | 142 |
| Tax Topics - Statutory Interpretation - Double Taxation (Presumption Against) | inclusion of income in more than one taxpayer’s hands is contrary to s. 3 | 161 |
| Tax Topics - Income Tax Act - Section 112 - Subsection 112(1) | abusive to use s. 112(1) so as to avoid ultimate taxation of individuals | 168 |
| Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) | use of s. 75(2) to access s. 112(1) deduction for dividend in fact received by family trust, was abusive | 257 |
Canada v. Oxford Properties Group Inc., 2018 FCA 30
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| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) | s. 88(1)(d) bump is intended to permit the transfer of ACB that otherwise would be lost to another property that is taxed in the same way | 349 |
| Tax Topics - Income Tax Act - Section 98 - Subsection 98(3) - Paragraph 98(3)(c) | s. 98(3)(c) bump is intended to avoid gain realization where there has been no economic gain | 259 |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(11) | 3-year time limitation in s. 69(11) did not establish safe harbor for avoidance of recapture on sale after that period | 366 |
| Tax Topics - Income Tax Act - Section 100 - Subsection 100(1) | purpose is to ensure that latent recapture will be recognized on sale to tax exempt | 244 |
| Tax Topics - Income Tax Act - Section 97 - Subsection 97(2) | object includes ultimate taxation of the deferred gain | 224 |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | GAAR question as to determining a provision’s object was subject to correctness standard | 155 |
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | statement that amendment was for “clarification” was self-serving | 199 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | determination of whether amendment merely clarified requires review of pre-amendment state of law | 135 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(2) | consequential s. 245(2) adjustment must be scaled to the abuse | 381 |
GUY GERVAIS V. HER MAJESTY THE QUEEN, 2018 FCA 3
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| Tax Topics - Income Tax Act - Section 74.2 - Subsection 74.2(1) | purpose of ensuring that a gain deferred under interspousal rollover is attributed back to the transferor | 233 |
Univar Holdco Canada ULC v. Canada, 2017 FCA 207
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| Tax Topics - Income Tax Act - Section 212.1 - Subsection 212.1(4) | using old s. 212.1(4) to extract surplus from a non-resident target’s Canadian sub was not abusive | 357 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(2) | the result achieved (no s. 212.1 withholding) accorded with the underlying policy of permitting surplus stripping as part of an arm’s length acquisition | 107 |
Canada v. Superior Plus Corp., 2015 DTC 5118 [at 6319], 2015 FCA 241, aff'g 2015 TCC 132
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| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | non-tax legal opinion produced on discovery which potentially supported a GAAR argument did not entail implied waiver of tax memos until used in evidence | 192 |
Inter-Leasing, Inc. v. Ontario (Revenue), 2014 ONCA 575
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| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) | holding intercompany loans was not a business, corporate objects presumption not applied | 318 |
Canada v. Global Equity Fund Ltd., 2013 DTC 5007 [5526], 2012 FCA 272
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) | 270 |
1207192 Ontario Limited v. Canada, 2012 DTC 5157 [at 7396], 2012 FCA 259, aff'g 2011 DTC 1301 [at 1686], 2011 TCC 383
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | purpose objectively determined | 135 |
Triad Gestco Ltd. v. Canada, 2012 DTC 5156 [at 7385], 2012 FCA 258
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Canada Safeway v. Alberta, 2012 DTC 5133 [at 7271], 2012 ABCA 232
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | focus on whether individual transactions are avoidance transactions | 133 |
Husky Energy v. Alberta, 2012 DTC 5132 [at 7262], 2012 ABCA 231
Copthorne Holdings Ltd. v. Canada, 2012 DTC 5006 [at 6536], 2011 SCC 63, [2011] 3 S.C.R. 721
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| Tax Topics - General Concepts - Stare Decisis | high threshold for reversing not met | 169 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit | tax benefit illuminated by comparison to reasoanble alternative | 297 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | "in contemplation" could be retrospective | 322 |
| Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius | 105 |
St. Michael Trust Corp. v. Canada, 2010 DTC 5189 [at 7361], 2010 FCA 309, aff'd sub nom Fundy Settlement v. Canada, 2012 DTC 5063 [at 6881], 2012 SCC 14
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| Tax Topics - Income Tax Act - Section 94 - old | 205 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 4 | 82 |
Lehigh Cement Limited v. Canada, 2010 DTC 5081 [at 6844], 2010 FCA 124
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| Tax Topics - Statutory Interpretation - Legislative History | 86 |
Canada v. Remai, 2009 DTC 5188 [at 6257], 2009 FCA 340
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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | providing a favour is consistent with arm's length dealing | 218 |
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | provision not to be interpreted such that it can never apply | 38 |
Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251
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| Tax Topics - General Concepts - Payment & Receipt | payment by direction | 133 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.12) | 186 | |
| Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity | 68 |
Canada v. Landrus, 2009 DTC 5085 [at 5840], 2009 FCA 113
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Lipson v. Canada, 2009 DTC 5528, 2009 SCC 1, [2009] 1 S.C.R. 3
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| Tax Topics - Income Tax Act - Section 74.1 - Subsection 74.1(1) | purpose of attribution rules: preventing use of related-person status to reduce tax when transferring property/attribution of interest expense | 240 |
Canada v. MIL (Investments) S.A., 2007 DTC 5437, 2007 FCA 236
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Mathew v. Canada, 2005 DTC 5538, 2005 SCC 55, [2005] 2 S.C.R. 643
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Canada Trustco Mortgage Co., v. The Queen, 2005 DTC 5523, [2005] 2 S.C.R. 601, 2005 SCC 54
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit | tax benefit if taxable income reduction or on basis of comparison to alternative | 126 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | "in contemplation" references "because of" or "in relation to" | 115 |
| Tax Topics - Statutory Interpretation - Certainty | 127 | |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | primacy to ordinary meaning if unequivocal | 90 |
Canada v. Imperial Oil Ltd., 2004 DTC 6044, 2004 FCA 36
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Canada v. Produits Forestiers Donohue Inc., 2003 DTC 5471, 2002 FCA 422
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Novopharm Ltd. v. Canada, 2003 DTC 5195, 2003 FCA 112
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | borrowing to receive deemed dividend | 332 |
Canada v. Canadian Pacific Ltd., 2002 DTC 6742, [2002] 3 F.C. 170
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | primary purpose of a borrowing in a tax-advantageous currency was to raise money | 286 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Transaction | an aspect of a transaction is not a transaction | 239 |
OSFC Holdings Ltd. v. Canada, 2001 DTC 5471, 2001 FCA 260
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | 259 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | 30 | |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 60 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | deeming v. definition provisions | 40 |
Longley v. The Queen, 99 DTC 5549 (B.C.S.C.)
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| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 65 |
See Also
Deans Knight Income Corporation v. The Queen, 2019 TCC 76
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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) - Subparagraph 251(5)(b)(i) | 3rd party was expected to, but could not require, an acquistion of voting control | 560 |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(8) | loss streaming rules are conditioned on an acquisition of effective control | 122 |
Gladwin Realty Corporation v. The Queen, 2019 TCC 62
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|---|---|---|
| Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (a) | contrary to purpose of the capital dividend rules to fully exempt a capital gains distribution | 294 |
| Tax Topics - Income Tax Act - Section 40 - Subsection 40(3.1) | purpose of s. 40(3.1) is to trigger gain on extraction of excess funds by passive partners | 324 |
| Tax Topics - Income Tax Act - Section 123.3 | no CRA challenge to continuance to BVI to avoid s. 123.3 tax | 91 |
Les Développements Iberville Ltée v. Agence du Revenu du Québec, 2018 QCCA 1886 (Quebec Court of Appeal)
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| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) | abuse of Quebec equivalents of ss. 85(1) and 97(2) to avoid (rather than defer) tax | 390 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate | property bifurcated between capital and income portion on acquisition | 94 |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense | improvements to leased retail premises were not demonstrated to be made only at tenants’ requests | 91 |
| Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(6) | purpose of inter-provincial allocation rules is for 109% of income to be allocated and taxed | 510 |
| Tax Topics - Income Tax Act - Section 249.1 - Subsection 249.1(1) | no policy of permitting differing Quebec and federal year ends | 185 |
Loblaw Financial Holdings Inc. v. The Queen, 2018 TCC 182
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| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1.11) | requirement met where Crown knew the nature and quantum of the dispute | 259 |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Foreign Bank | CFA qualified as a foreign bank since it was licensed under Barbados law as an international bank | 117 |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Investment Business - Paragraph (a) | Barbados-licensed international bank, which used Loblaw funding to invest responsively to Loblaw considerations, conducted an offside non-arm’s length business | 425 |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Investment Business - Paragraph (c) | employee equivalents was reduced by employee time described in s. 95(2)(b) | 284 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Foreign Exchange | short-term debt securities were inventory because they were the raw material for generating swap income | 124 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.01) - Paragraph 152(4.01)(a) - Subparagraph 152(4.01)(a)(ii) | GAAR is generally a separate matter rather than being subsumed in the allegedly-misused substantive provision | 194 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | application of GAAR required the occurrence of an avoidance transaction (or series) in non-statute-barred years and the relevant previous year’s avoidance transaction did not occur as part of the series | 496 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | hiring of employees 15-years previously to engage foreign bank exception to investment business definition was not part of same series as renewal of foreign bank licence | 216 |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(l) | purpose of s. 95(2)(l) exception was to permit non-resident subsidiaries of Canadian banks and dealers to compete internationally | 184 |
Custeau v. Agence du revenu du Québec, 2018 QCCQ 5692
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | generation and subsequent use of PUC exceeding taxpayers’ invested capital were not avoidance transactions as this generation was imposed by arm’s length investor | 573 |
Alta Energy Luxembourg S.A.R.L. v The Queen, 2018 TCC 152
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| Tax Topics - Treaties - Income Tax Conventions - Article 13 | a large exploration property in which only six wells had been drilled qualified as immovable property used in the business | 390 |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | taxpayers should be able to rely on CRA position in making a capital investment | 113 |
9199-3899 Québec inc. v. Agence du revenu du Québec, 2017 QCCA 1524
Birchcliff Energy Ltd. v. The Queen, 2017 TCC 234
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| Tax Topics - General Concepts - Sham | ephemeral transactions under a Plan of Arrangement were not a sham | 205 |
| Tax Topics - Income Tax Act - Section 251.2 - Subsection 251.2(2) - Paragraph 251.2(2)(a) | proxy which accorded no discretion to a class of shareholders did not render them a group | 211 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | series of transactions found to be an avoidance transaction | 288 |
2763478 Canada Inc. v. The Queen, 2017 TCC 98, aff'd 2018 CAF 209
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | not every transaction had estate-freezing objective | 285 |
Fiducie Financière Satoma v. The Queen, 2017 TCC 84, aff'd 2018 FCA 74
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit | tax benefit even though corporate surplus stripped in favour of family trust had not so far been distributed | 207 |
| Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) | s. 75(2) application ousts dividend inclusion to income recipient (in absence of GAAR) | 102 |
MP Western Properties Inc. v. The Queen, 2017 TCC 82, aff'd sub nomine Madison Pacific Properties Inc. v. Canada, 2019 FCA 19
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| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 95 - Subsection 95(1) | Crown must produce all documents “considered by officials involved in or consulted during” a GAAR-related audit | 292 |
1245989 Alberta Ltd. v. The Queen, 2017 TCC 51, rev'd sub nom. Wild v. Canada, 2018 FCA 114
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| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | the use of class PUC-averaging to bump the PUC of personally-held shares was an abuse of s. 84.1 | 633 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(5) | assessment of PUC without current income effect | 32 |
Veracity Capital Corp. v. The Queen, 2017 BCCA 3
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|---|---|---|
| Tax Topics - Statutory Interpretation - Inserting Words | Crown's interpretation entailed the addition of words that were already in a closely related provision | 184 |
594710 British Columbia Ltd. v. The Queen, 2016 TCC 288, rev'd 2018 FCA 166
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|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | indirect transfer of property to taxpayer did not entail departure from FMV | 442 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(2) | GAAR reassessment must reflect the abuse | 305 |
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f) | LP profits can be allocated to purchasing partner at year end | 266 |
Pomerleau c. La Reine, 2016 TCC 228, aff'd 2018 FCA 129
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| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(2) - Paragraph 84.1(2)(a.1) | GAAR applied to converting soft ACB (generated from crystallizing the capital gains deduction) into pseudo-hard ACB under s. 53(1)(f.2) for use in extracting surplus | 675 |
Oxford Properties Group Inc. v. The Queen, 2016 TCC 204, rev'd 2018 FCA 30
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | subsequent sale part of series as it utilized the benefit of previous LP packaging transactions | 371 |
| Tax Topics - Income Tax Act - Section 97 - Subsection 97(2) | purpose not to tax underlying recapture on subsequent LP unit sale | 415 |
| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) | purpose: to push down ACB of shares of sub to qualifying non-depreciable property | 474 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | subsequent amendment shed light on scope of previous version | 99 |
| Tax Topics - Income Tax Act - Section 100 - Subsection 100(1) | S. 100 operates only on outside basis gain | 278 |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(11) | Parliament provided safe harbour for sales after 3 years | 196 |
| Tax Topics - Income Tax Act - Section 98 - Subsection 98(3) - Paragraph 98(3)(c) | purpose: to preserve high outside basis through push down | 285 |
Gervais v. The Queen, 2016 TCC 180, aff'd 2018 FCA 3
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | comparison with outright sale and gift | 187 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit | benefit compared to straight sale and gift | 162 |
R. v. Golini, 2016 TCC 174
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| 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 | 536 |
| Tax Topics - General Concepts - Sham | sham doctrine did not apply to a "minor pretence" | 326 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | interest deduction on limited recourse loan | 293 |
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(1) | policy of 84(1) | 215 |
Univar Holdco Canada ULC v. The Queen, 2016 TCC 159, rev'd 2017 FCA 207
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| Tax Topics - Income Tax Act - Section 212.1 - Subsection 212.1(4) | creating a sandwich structure in order to access s. 212.1(4) was an abuse of the s. 212.1(1) anti-surplus stripping rule | 593 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(3) | policy of current version of s. 212.1(4) confirmed by proposed amendment | 130 |
Veracity Capital Corporation v. M.N.R., 2015 DTC 5136 [at 6421], 2015 BCSC 2278, rev'd 2017 BCCA 3
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | investment in LP units with 7.2% return was primarily for tax avoidance reasons/year end selections were avoidance transactions | 455 |
Birchcliff Energy Ltd. v. The Queen, 2015 TCC 232, nullified on procedural grounds 2017 FCA 89
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|---|---|---|
| Tax Topics - General Concepts - Sham | transitory share issuance under plan of arrangement was not a sham | 167 |
| Tax Topics - Income Tax Act - Section 111 - Subsection 111(5) - Paragraph 111(5)(a) | grant of proxy did not detract from investors acting individually in own interest | 223 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | share subscription was avoidance transaction notwithstanding its "overarching purpose" was financing | 142 |
HMRC v Pendragon plc, [2015] UKSC 37
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| Tax Topics - Excise Tax Act - Section 274 - Subsection 274(4) | scheme, exploiting a rule intended to avoid double-taxation so as to avoid tax, was abusive | 713 |
Superior Plus Corp. v. The Queen, 2015 DTC 1124 [at 765], 2015 TCC 132, aff'd 2015 FCA 241
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| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | disclosure of commercial legal opinion did not entail waiver of privilege for tax legal opinions | 137 |
Barrasso v. The Queen, 2014 TCC 156
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Descarries v. The Queen, 2014 DTC 1143 [at 3412], 2014 TCC 75 (Informal Procedure)
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|---|---|---|
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | free to raise an interpretation not advanced by either party | 71 |
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | holdco distribution made out of loan from still-operating sub - s. 84(2) did not apply | 478 |
Pièces automobiles Lecavalier Inc. v. The Queen, 2014 DTC 1126 [at 3319], 2013 TCC 310
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| Tax Topics - General Concepts - Evidence | Canadian tax accountant's testimony on US tax consequences accorded little weight | 138 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | debt-paydown transactions were avoidance transactions | 236 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | debt-paydown transactions effected in contemplation of sale transaction were part of same series as the sales transactions | 216 |
Gwartz v. The Queen, 2013 DTC 1122 [at 640], 2013 TCC 86
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Swirsky v. The Queen, 2013 TCC 73, 2013 DTC 1078 [at 431], aff'd 2014 FCA 36
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | 210 | |
| Tax Topics - Income Tax Act - Section 74.5 - Subsection 74.5(11) | 219 |
MacDonald v. The Queen, 2012 TCC 123, rev'd 2013 DTC 5091 [at 5982], 2013 FCA 110
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit | 286 | |
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | 322 |
Antle v. The Queen, 2009 DTC 1305, 2009 TCC 465, aff'd 2010 DTC 5172 [at 7304], 2010 FCA 280
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| Tax Topics - Income Tax Act - Section 250 - Subsection 250(5) | 130 |
Garron Family Trust v. The Queen, 2009 DTC 1568, 2009 TCC 450, aff'd sub nom St. Michael Trust Corp. v. The Queen, 2010 DTC 5189 [at 7361], 2010 FCA 309, aff'd sub nom Fundy Settlement v. Canada, 2012 SCC 14
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| Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) | 126 |
OGT Holdings Ltd. v. Deputy Minister of Revenue (Québec), 2009 DTC 5705, 2009 QCCA 191
Landrus v. The Queen, 2008 DTC 3583, 2008 TCC 274, aff'd supra.
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McMullen v. The Queen, 2007 DTC 286, 2007 TCC 16
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | 266 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | mutual benefit and same advisors insufficient to establish non-arm's length in structured sale transaction | 253 |
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | 225 | |
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | arm's length: negotiation based on self-interest | 253 |
Ogt Holdings Ltd. v. Deputy Minister of Revenue of Québec, 2006 DTC 6604 (Court of Québec)
Ceco Operations Ltd. v. The Queen, 2006 DTC 3006, 2006 TCC 256
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Substance | 95 | |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 261 | |
| Tax Topics - Income Tax Act - Section 97 - Subsection 97(2) | partnership subscription for taxpayer affiliate pref shares not boot | 259 |
Lipson v. The Queen, 2006 DTC 2687, 2006 TCC 148, aff'd supra.
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 247 |
Desmarais v. The Queen, 2006 DTC 2376, 2006 TCC 44
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | 132 |
Evans v. The Queen, 2005 DTC 1762, 2005 TCC 684
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XCO Investments Ltd. v. The Queen, 2005 DTC 1731, 2005 TCC 655
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| Tax Topics - Income Tax Act - 101-110 - Section 103 - Subsection 103(1) | 126 | |
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f) | 99 |
Canada v. Jabin Investments Ltd., 2003 DTC 5027, 2002 FCA 520
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Loyens v. The Queen, 2003 DTC 355, 2003 TCC 214
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Hill v. The Queen, 2002 DTC 1749 (TCC)
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| Tax Topics - General Concepts - Payment & Receipt | funds to support cheques | 137 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 207 |
Fredette v. The Queen, 2001 DTC 621 (TCC)
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| Tax Topics - General Concepts - Ownership | 95 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | 87 |
Geransky v. The Queen, 2001 DTC 243 (TCC)
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| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | 302 |
Jabs Construction Ltd. v. The Queen, 99 DTC 729
The Queen v. Central Supply Co. (1972) Ltd., 97 DTC 5295 (FCA)
Gibson Petroleum Co. Ltd. v. The Queen, 97 DTC 1420 (TCC)
RMM Canadian Enterprises Inc. v. The Queen, 97 DTC 302, [1998] 1 C.T.C. 2300 (TCC)
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McNichol et al. v. The Queen, 97 DTC 111 (TCC)
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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 115 | |
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | 179 |
Administrative Policy
3 December 2019 CTF Roundtable, Q.13
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| Tax Topics - Income Tax Act - Section 87 - Subsection 87(9) - Paragraph 87(9)(a.4) | use of a “Midco” on triangular amalgamation “technically” avoids ss. 87(9)(a.4) and (c) limitation | 410 |
3 December 2019 CTF Roundtable, Q.6
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| Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2) | a s. 107(2) rollout of Cdn Realtyco shares (i.e., TCP) to a NR-owned corporate beneficiary is inherently abusive | 237 |
6 February 2019 Internal T.I. 2018-0762101I7 - Ruling request - DSU plan and EPSP
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| Tax Topics - Income Tax Act - Section 144 - Subsection 144(3) | proposed use of EPSP trust to produce equivalent of CCPC stock option plan was abusive | 520 |
| Tax Topics - Income Tax Regulations - Regulation 6801 - Paragraph 6801(d) | conversion of SARs to DSUs triggered immediate inclusion under s. 6(1)(a) or 6(11) | 402 |
7 March 2019 CTF GAAR Seminar - Suzanne Saydeh on GAAR Committee
7 March 2019 CTF Seminar on GAAR: Alexandra MacLean on GAAR
Alexandra MacLean, "CRA Audits of Large Corporations - The view from ILBD" under Responses to recent adverse decisions – Univar, 27 November 27 2018 CTF Annual Conference presentation.
27 November 2018 CTF Roundtable Q. 5, 2018-0780041C6 - GAAR on PUC reduction
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| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(b) | where Parent acquired the net tax equity in Subco at a bargain price (low share ACB), avoiding a s. 88(1)(b) gain on wind-up through reducing PUC is abusive | 496 |
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(3) | no challenge of a reduction of PUC of shares of DC held by TC before redemption | 210 |
9 August 2016 Internal T.I. 2014-0526171I7 - Resettlement of a Trust
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | sale of the two interests in a commercial trust to a 3rd party gave rise to a new trust given that this not contemplated when trust settled | 370 |
| Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) | constructive resettlement of trust on sale of beneficial interests therein extinguished its losses | 186 |
13 June 2017 STEP Roundtable Q. 2, 2017-0693321C6 - GAAR and 21-year planning
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| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(5.8) | GAAR generally applicable to using Canco to defer s. 104(4) deemed disposition only for lifetime of existing beneficiaries | 290 |
12 May 2017 External T.I. 2017-0683511E5 F - Purpose tests of a dividend or repurchase of share
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| Tax Topics - Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(b) - Subparagraph 55(2.1)(b)(ii) | redeeming common shares otherwise than out of safe income may be GAARable | 324 |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) | using s. 55(3)(a) to distribute cash otherwise than from safe income likely abusive | 181 |
29 November 2016 CTF Roundtable Q. 1, 2016-0669301C6 - GAAR & 21-year rule planning
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| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(5.8) | making a s. 107(2) distribution to a corporate beneficiary held by a new trust is an abusive circumvention of the s. 104(4) 21-year rule | 251 |
27 April 2016 External T.I. 2016-0625001E5 F - Surplus Stripping
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|---|---|---|
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | using a trust to funnel a deemed dividend from creating PUC to a Holdco beneficiary and funnelling that PUC to the individual beneficiary, is surplus stripping | 204 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(24) | distribution of s. 84(1) dividend effected with note issuance | 223 |
2 May 2016 External T.I. 2016-0633351E5 F - Descarries Case and Document no. 2015-0610711C6
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| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | purpose of 84.1 not restricted to monetization transactions | 150 |
13 January 2016 External T.I. 2015-0604521E5 - ACB increase in paragraph 55(3)(a) reorganization
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| Tax Topics - Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) | GAAR may be applied if the transactions produce an outside basis step-up | 372 |
| Tax Topics - Income Tax Act - Section 80 - Subsection 80(1) - Forgiven Amount | contribution of note by creditor to debtor | 34 |
24 November 2015 CTF Roundtable Q. 11, 2015-0610711C6 - Impact of the Descarries decision
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| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | abuse of s. 84.1 to use basis stepped up under CGD to create a capital loss permitting surplus extraction | 311 |
24 November 2015 CTF Roundtable Q. 4, 2015-0610701C6 - Surplus Stripping and GAAR
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 55 - Subsection 55(5) - Paragraph 55(5)(f) | deliberate non-use of s. 55(5)(f) designation does not violate GAAR | 239 |
9 October 2015 APFF Roundtable Q. 15, 2015-0595641C6 F - Surplus Stripping and GAAR
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| Tax Topics - Income Tax Act - Section 55 - Subsection 55(2) | GAAR did not apply where a taxpayer deliberately triggered the application of s. 55(2) | 133 |
9 October 2015 APFF Roundtable Q. 14, 2015-0595631C6 F - Indirect Monetization of CGD
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| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(2) - Paragraph 84.1(2)(a.1) | individual cannot effectively use the ACB of shares previously stepped-up using the capital gains deduction to create a loss to offset a gain on the sale of common shares | 125 |
28 May 2015 IFA Roundtable Q. 2, 2015-0581551C6 - IFA 2015 Q.2: GAAR and treaty shopping
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| Tax Topics - Treaties - Income Tax Conventions - Article 10 | 91 |
GST/HST Memorandum 16-4 "Anti-avoidance Rules" 20 February 2015
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10 October 2014 APFF Roundtable Q. 21, 2014-0538091C6 F - 2014 APFF Roundtable, Q. 21 - Impact of the Descarries Case
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) | will not impose double taxation under s. 84(2) and (3) | 36 |
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | Descarries failed to recognize breadth of s. 84(2) | 517 |
2 December 2014 CTF Roundtable, Q. 6
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| Tax Topics - Income Tax Act - Section 100 - Subsection 100(1) | avoidance of s. 100 through partnership boot paydown | 343 |
10 October 2014 APFF Roundtable Q. 20, 2014-0534671C6 F - D&D Livestock
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| Tax Topics - Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(b) - Subparagraph 55(2.1)(b)(i) | CRA is concerned by planining that can result in an unjustified duplication of fiscal attributes including ACB | 163 |
2013 Ruling 2013-0504301R3 - Loss Consolidation
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| Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) | Lossco sale of Newco pref to profitco for profitco note; provincial GAAR ruling | 392 |
24 November 2013 CTF Roundtable, 2013-0508161C6 - Loss on disposition of shares
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| Tax Topics - Income Tax Act - Section 112 - Subsection 112(3) | loss preservation transactions which avoid s. 112(3) stop-loss rule | 263 |
| Tax Topics - Income Tax Act - Section 93 - Subsection 93(2.01) | loss preservation transactions which did not satisfy the s. 93(2.01) requirements | 201 |
18 June 2013 External T.I. 2012-0433261E5 F - 55(5)(f) and Surplus Stripping
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| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | partial conversion of retained earnings to capital dividends through deliberate failure to make s. 55(5)(f) designation was abusive stripping | 452 |
5 October 2012 APFF Roundtable Q. 13, 2012-0454181C6 F - Discretionary Dividend Shares
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | discretionary dividend shares issued for nominal consideration | 165 |
| Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(7) - Paragraph 110.6(7)(b) | acquisition by Holdco of discretionary dividend shares of Opco at undervalue could engage s. 110.6(7) application to Opco commons | 200 |
5 October 2012 APFF Roundtable Q. 8, 2012-0454161C6 F - Computation of CDA and Acquisition of Control
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| Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (a) | CDA deduction for net capital losses not affected by their denial under s. 111(4)(a) | 128 |
3 July 2012 External T.I. 2012-0443421E5 F - 84.1 and partnership
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| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | use of partnership to avoid s. 84.1 could be attacked through challenge to partnership validity or applying s. 245(1) re circumvention of s. 84.1 | 499 |
2011 Ruling 2011-0392171R3 - XXXXXXXXXX
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| Tax Topics - Income Tax Act - Section 111 - Subsection 111(5) - Paragraph 111(5)(a) | 254 |
28 November 2010 CTF Roundtable Q. 21, 2010-0386361C6 - 2010 CTF Q21 - Reasonable Salary for Inc. Prof.
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| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Personal Services Business | 100 |
8 October 2010 Roundtable, 2010-0373291C6 F - Tuck-Under Transactions - Safe Income Extractions
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| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | CRA accepts use of tuck-under transactions to extract safe income | 178 |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(c) | safe income can be extracted using tuck-under | 57 |
2010 Ruling 2009-0332571R3 - Loss consolidation - related or affiliated
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| Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) | loss shift between related but unaffiliated corporations | 153 |
2005 Ruling 2005-0123631R3 - Thin Capitalization Rules
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(4) | 60 |
Income Tax Technical News, No. 34, 27 April 2006 under "Sale of Tax Losses"
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| Tax Topics - Income Tax Act - Section 111 - Subsection 111(5) - Paragraph 111(5)(a) | 56 |
7 October 2005 APFF Roundtable Q. 13, 2005-0141061C6 F - Purchase of Shares by Subsidiary - Sec. 84.1 & 245
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2004 Ruling 2004-009475 -
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| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Subparagraph 212(1)(b)(vii) | 57 |
2004 Ruling 2004-008854 -
2004 Ruling 2004-008431 -
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| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Personal Services Business | 97 | |
| Tax Topics - Income Tax Act - Section 85 - Subsection 85(2) | 91 |
2004 Ruling 2003-0053981R3 - XXXXXXXXXX
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| Tax Topics - Income Tax Act - 101-110 - Section 107.4 - Subsection 107.4(1) - Paragraph 107.4(1)(a) | qualifying drop-down of partnership units to subsidiary unit trust where s. 107.4(2)(a) was ousted due to units issuance | 218 |
| Tax Topics - Income Tax Act - 101-110 - Section 107.4 - Subsection 107.4(1) - Paragraph 107.4(1)(h) | immediate refinancing of drop-down subsidiary trust of MFT did not offend policy of para. (h) | 219 |
Income Tax Technical News, No. 30, 21 May 2004
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| Tax Topics - Income Tax Act - 101-110 - Section 103 - Subsection 103(1) | 36 | |
| Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) | dollar amounts not artificial; parent lossco must have independent income source | 135 |
| Tax Topics - Income Tax Act - Section 111 - Subsection 111(5) - Paragraph 111(5)(a) | 25 | |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(m) | no reserve if substantial peformance | 105 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Subparagraph 212(1)(b)(vii) | 108 | |
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f) | general partner cannot contract on its own account with partnership | 155 |
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(g) | 36 |
2003 Ruling 2003-004182 -
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| Tax Topics - Income Tax Act - Section 206 - Subsection 206(2) | 38 |
10 October 2003 External T.I. 2003-0029955 F - Surplus Stripping Post-Geransky
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| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | hybrid sale: internal step-up followed by share sale | 431 |
2 June 2003 External T.I. 2003-000248 -
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| Tax Topics - Income Tax Act - Section 80 - Subsection 80(13) | 72 |
31 March 2003 Internal T.I. 2002-016627 -
9 September 2002 External T.I. 2002-014100 -
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| Tax Topics - Income Tax Act - Section 80 - Subsection 80(1) | 50 | |
| Tax Topics - Income Tax Act - Section 80 - Subsection 80(5) | 50 |
2001 Ruling 2001-009021 -
2000 Ruling 2000-001072 -
May 1999 CALU Conference No. 9908430., Q.3
Income Tax Technical News, No. 9, 10 February 1997
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 | 26 | |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Subparagraph 212(1)(b)(vii) | events must be beyond borrower's control | 77 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 69 | |
| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(c.3) - Subparagraph 88(1)(c.3)(ii) | 151 | |
| Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(12) | 69 | |
| Tax Topics - Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(e) - Subparagraph 53(1)(e)(i) | avoidance of double taxation through absence of ACB adjustment | 129 |
1997 Ruling 971700
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| Tax Topics - Income Tax Act - Section 47 - Subsection 47(1) | 114 |
1996 A.P.F.F. Round Table No. 7M12910 (Item 3.1)
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 70 |
1996 A.P.F.F. Round Table No. 7M12910 (Item 3.1)
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 53 |
6 July 1995 External T.I. 5-931646 -
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| Tax Topics - Income Tax Act - Section 84 - Subsection 84(3) | 151 |
21 June 1995 T.I. 951091 (see also 21 May 1996 T.I. 952686)
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(2.2) | 93 |
12 April 1995 T.I. 950859 (C.T.O. "GAAR and Utilization of Losses")
1995 Ontario Tax Conference Round Table, Q. 5 (No. 952503)
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| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 138 |
27 May 1994 External T.I. 5-940894 -
1994 A.P.F.F. Round Table, Q. 34
Rulings Directorate Discussion and Position Paper on Motion Picture Films and Video Tapes as Tax Shelters, Version 29/3/93 930501 (C.T.O. "Motion Picture Films - C.C.A.")
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Rulings Directorate Discussion and Position Paper on Motion Picture Films and Video Tapes as Tax Shelters, Version 29/3/93 930501 (C.T.O. "Motion Picture Films - C.C.A.")
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1993 A.P.F.F. Round Table, Q. 2
93 CPTJ - Q.14
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| Tax Topics - Income Tax Act - Section 69 - Subsection 69(11) | 30 |
26 January 1993 T.I. (Tax Window, No. 28, p. 1, ¶2383)
11 January 1993 T.I. (Tax Window, No. 27, p. 14, ¶2358)
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| Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(2.1) | 52 |
December 1992 B.C. Tax Executives Institute Round Table, Q. 1 (No. 9230390)
16 December 1992 T.I. 920178 (November 1993 Access Letter, p. 511, ¶C245-050)
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| Tax Topics - Income Tax Act - Section 186 - Subsection 186(4) | 28 |
1 December 1992 T.I. (Tax Window, No. 27, p. 9, ¶2319)
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| Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) | 47 | |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares | 80 |
92 C.R. - Q.24
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| Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share | 50 |
31 August 1992 Memorandum (Tax Window, No. 24, p. 3, ¶2191)
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| Tax Topics - Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(b) | 37 |
24 June 1991 T.I. (Tax Window, No. 4, p. 2, ¶1313)
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| Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(8) | 79 |
2 January 1991 T.I. (Tax Window, Prelim. No. 3, p. 11, ¶1083)
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| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1.1) | 44 |
6 December 1990 T.I. (Tax Window, No. 2, p. 9, ¶1197)
5 December 1990 Memorandum F-3973 (Tax Window, Prelim. No. 2, p. 17, ¶1063)
9 October 1990 T.I. (Tax Window, Prelim. No. 1, p. 17, ¶1035)
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| Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Farm or Fishing Property | 36 |
90 C.R. - Q22
90 C.R. - Q20
90 C.R. - Q21
14 June 1990 T.I. (November 1990 Access Letter, ¶1535)
30 May 1990 T.I. (October 1990 Access Letter, ¶1487)
9 May 1990 Meeting (October 1990 Access Letter, ¶1474)
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1.1) | 39 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | 91 |
20 April 1990 T.I. (September 1990 Access Letter, ¶1435)
23 February 1990 Memorandum (July 1990 Access Letter, ¶1346)
6 February 1990 Memorandum (July 1990 Access Letter, ¶1345)
11 January 1990 T.I. (June 1990 Access Letter, ¶1283)
15 November 89 T.I. (April 90 Access Letter, ¶1187)
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| Tax Topics - Income Tax Act - Section 55 - Subsection 55(2) | 109 |
15 November 89 T.I. (April 90 Access Letter, ¶1186)
25 October 89 T.I. (March 1990 Access Letter, ¶1161)
20 October 89 T.I. (March 1990 Access Letter, ¶1158)
25 September 89 Memorandum (February 1990 Access Letter, ¶1127)
89 C.R. - Q.41
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| Tax Topics - Income Tax Act - Section 54 - Superficial Loss | 54 |
89 C.R. - Q.42
89 C.R. - Q.43
89 C.R. - Q.44
89 C.R. - Q. 3
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| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Subparagraph 212(1)(b)(vii) | 56 |
October 1989 Revenue Canada Round Table - Q.23 (Jan. 90 Access Letter, ¶1075)
October 1989 Revenue Canada Round Table - Q.21 (Jan. 90 Access Letter, ¶1075)
October 1989 Revenue Canada Round Table - Q.11 (Jan. 90 Access Letter, ¶1075)
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| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | 33 | |
| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) | 73 |
October 1989 Revenue Canada Round Table - Q.4 (Jan. 90 Access Letter, ¶1075)
29 Aug. 89 T.I. (Jan. 90 Access Letter, ¶1084)
89 C.R. - Hiltz Paper (C.7)
88 C.R. - "Small Business Corporation Shares" - "'GAAR' and QSBC Shares"
89 C.M.TC - "Section 245 of the Income Tax Act"
M. Hiltz, "Section 245 of the Income Tax Act", 1988 Conference Report, c.7.
IT-96R5 "Options Granted by Corporations to Acquire Shares, Bonds or Debentures" under "Anti-Avoidance Provisions"
ATR-44
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 73 |