Cases
Canada (National Revenue) v. Stanchfield, 2009 DTC 5710, 2009 FC 99
The taxpayer was unsuccessful in a submission that an s. 231.7 demand did not apply to him because he was not a "person" in his capacity of a...
R. v. Sargent, 2005 DTC 5288, 2004 ONCJ 356
A submission by the taxpayer that the Act only applies to corporations and not to natural persons, was rejected.
International Fruit Distributors Ltd. v. MNR, 53 DTC 1222 (Ex Ct), aff'd without reasons 55 DTC 1186 (SCC)
The taxpayer, which along with another Canadian corporation was controlled by a U.S. parent, was unsuccessful in a submission that it was related...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(i) | 92 |
See Also
Estate of Winifred Straessle v. The Queen, 2018 TCC 144
The definition of a “person” indicates that such word “includes … the heirs, executors … or other legal representatives of such a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | heir could appeal reassessment of wound-up estate | 378 |
Quali-T-Tube ULC Inc. c. La Reine, 2005 TCC 373
The Court rejected a submission of the taxpayer (at para. 33) that "the word 'person' in this context [of the definition of "cost of labour" in...
Seven Mile Dam Contractors v. The Queen in Right of British Columbia (1980), 116 DLR (3d) 398, 1980 CanLII 451 (BCCA)
A definition in the Interpretation Act (B.C.) of a person as including a partnership did not displace the general law of partnership that each...
Office Overload Co. Ltd. v. MNR, 65 DTC 690 (TAB)
The vendor "person" referred to in the statutory predecessor of s. 22 of the Act was interpreted as not including a non-resident who was not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 22 - Subsection 22(1) | not applicable where non-resident vendor | 179 |
Administrative Policy
19 December 2012 Internal T.I. 2012-0472761I7 - Definition of person in respect to a province
An inquiry from the Newfoundland/Labrador TSO was generated when a provincial official questioned whether the federal government could, in the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | 109 |
1 February 1999 External T.I. 9823715 - PERSONAL SERVICES BUSINESS
"It is generally the Department's view that a foreign corporation is a 'person' for purposes of the Act unless the context clearly indicates...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Personal Services Business | 52 | |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(1) - Paragraph 256(1)(a) | 52 |
IT-385R2 "Disposition of an Income Interest in a Trust"
IT-385R2 "Disposition of an Income Interest in a Trust"
26 August 1993, T.I. (Tax Window, No. 33, p. 2, ¶2637)
"Person" as used in Part II of the Regulations includes a non-resident person.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) | 15 |
3 October 1991 T.I. (Tax Window, No. 10, p. 23, ¶24)
RC interprets the Oceanspan case as dealing only with the meaning of "taxpayer", not the meaning of "person".