Cases
Delage v. Canada, 2002 DTC 7061, 2002 FCA 212
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| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | 21 | |
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | 49 |
Dale v. Canada, 97 DTC 5252 (FCA)
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| Tax Topics - General Concepts - Effective Date | retroactive superior court order has retroactive effect for tax purposes | 162 |
| Tax Topics - General Concepts - Rectification & Rescission | retroactive effect of nunc pro tunc rectification order | 167 |
| Tax Topics - Income Tax Act - Section 83 - Subsection 83(2) | 76 | |
| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) | retroactive validation by Superior Court of preference share issuance was effective for s. 85 purposes | 165 |
| Tax Topics - Statutory Interpretation - Provincial Law | 134 |
M.S.S. Inc. v. The Queen, 87 DTC 5088, [1987] 1 CTC 130 (FCTD), aff'd 89 DTC 5502 (FCA)
The Queen v. Cranswick, 82 DTC 6073, [1982] CTC 69 (FCA)
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| Tax Topics - Income Tax Act - Section 3 | 230 | |
| Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business | 101 | |
| Tax Topics - Income Tax Act - Section 9 - Expense Reimbursement | 101 |
Bernstein v. MNR, 74 DTC 6041, [1974] CTC 4 (FCTD), aff'd 77 DTC 5187, [1977] CTC 328 (FCA)
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | no reorganization of corporation | 68 |
Guilder News Co. (1963) Ltd. v. MNR, 73 DTC 5048, [1973] CTC 1 (FCA)
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| Tax Topics - General Concepts - Effective Date | 223 | |
| Tax Topics - Income Tax Act - Section 121 | 11 | |
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | restoration of previous year's detriment was benefit | 225 |
Gabco Ltd. v. MNR, 68 DTC 5210, [1968] CTC 313 (Ex Ct)
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| Tax Topics - Income Tax Act - Section 67 | "unreasonable" if no reasonable business would have paid it | 190 |
See Also
Ahmad v. The Queen, 2013 DTC 1112 [at 601], 2013 TCC 127 (Informal Procedure)
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| Tax Topics - Income Tax Act - Section 90 - Subsection 90(1) | dividend in kind on US spin-off | 107 |
Marshall v. The Queen, 2011 DTC 1353 [at 1976], 2011 TCC 497
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| Tax Topics - Income Tax Act - Section 90 - Subsection 90(1) | 113 |
Capancini v. The Queen, 2010 DTC 1394 [at 4569], 2010 TCC 581 (Informal Procedure)
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| Tax Topics - Income Tax Act - Section 90 - Subsection 90(1) | 132 |
Mulligan v. The Queen, 99 DTC 951 (TCC) (Informal Procedure)
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Memec plc v. IRC, [1998] BTC 251, [1998] EWCA Civ 941 (CA)
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| Tax Topics - Income Tax Act - Section 96 | German silent partnership not a partnership: purely contractual right with no participation in business | 340 |
Canadian Pacific Ltd. (1990), 72 OR (2d) 545 (Ont HCJ.)
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend | 76 |
Anderson v. The Queen, 98 DTC 1027 (TCC)
Daggett v. MNR, 93 DTC 14 (TCC)
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| Tax Topics - Income Tax Act - Section 55 - Subsection 55(1) | 81 |
Re Telsten Services Ltd. (1981), 39 C.B.R. (N.S.) 68 (S.C.O.)
Canadian Pacific Ltd. (1990), 72 OR (2d) 545 (Ont HCJ.)
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend | 76 |
Cangro Resources Ltd. v. MNR, 67 DTC 582 (TAB)
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | 110 | |
| Tax Topics - Income Tax Act - Section 90 - Subsection 90(1) | distributions out of share premium based on number of shares held were dividends | 211 |
Administrative Policy
11 April 2017 Internal T.I. 2016-0670541I7 - Foreign affiliate share redemption
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| Tax Topics - Income Tax Act - Section 90 - Subsection 90(2) | portion of proceeds paid on a redemption might be respected as a dividend (subject to s. 95(6)) if this is clearly indicated in accordance with Barbados law | 289 |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(6) - Paragraph 95(6)(b) | skewing exempt surplus to Canco could engage s. 95(6) | 126 |
25 August 2014 External T.I. 2014-0528361E5 - premium on redemption of foreign affiliate shares
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| Tax Topics - Income Tax Act - Section 90 - Subsection 90(1) | redemption premium is proceeds | 68 |
30 April 2013 Internal T.I. 2012-0439741I7 -
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Share | treatment of MRPS as equity | 180 |
| Tax Topics - Income Tax Act - Section 90 - Subsection 90(1) | treatment of MRPS as equity | 199 |
8 April 2004 Internal T.I. 2003-0037291I7 - US LLC and Regulation 5907(1.3)
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| Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Foreign Accrual Tax | no deduction for LLC sub income unless distributed | 211 |
| Tax Topics - Income Tax Regulations - Regulation 5907 - Subsection 5907(1.3) | 228 |
16 April 2012 External T.I. 2011-041149 -
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| Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) | 246(1) application to payment of individual's US taxes by grandchild LLC | 110 |
22 January 1997 T.I. 970129 (C.T.O. "Dividend in Kind - U.S. Divestiture")
8 January 1996 T.I. 942802 (C.T.O. "Return of Capital from a Delaware Corporation")
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| Tax Topics - Treaties - Income Tax Conventions - Article 10 | 104 |
16 May 1994 T.I. 940456 (C.T.O. "Court Ordered Corporate Distribution")
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | 106 |
5 September 89 T.I. (February 1990 Access Letter, ¶1101)
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 25 |
IT-67R3 "Taxable Dividends from Corporations Resident in Canada"
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Amount | 8 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend Rental Agreement | 48 |
Articles
John R. Owen, "Foreign Entity Classification and the Character of Foreign Distributions", 2005 Conference Report, c. 20
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation | 8 |