Cases
Enns v. The King, 2023 TCC 28
Russell J followed Kuchta in finding that, in the context of s. 160(1)(a), a widow was the spouse of her deceased husband.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) - Paragraph 160(1)(a) | a widow is a spouse of her deceased husband | 241 |
| Tax Topics - General Concepts - Judicial Comity | more detailed of 2 fellow TCC decisions followed, notwithstanding that it might be a nullity | 148 |
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, [1953] CTC 342 (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...
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|---|---|---|
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - British Columbia - Provincial Sales Tax Act - Section 1 - Purchaser | 78 | |
| Tax Topics - General Concepts - Ownership | 78 | |
| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1.1) | partner has a proportionate interest in the partnership property | 100 |
| Tax Topics - Statutory Interpretation - Prior Cases | 77 | |
| Tax Topics - Statutory Interpretation - Provincial Law | 60 |
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 |
3 November 2000 Internal T.I. 2000-0049127 F - CONJOINT DE FAIT DECEDE-CHOIX
The Directorate indicated that an election could be made by a deceased individual along with another eligible individual to be retroactively...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner | an individual’s common–law partner election could be made by his executor | 84 |
| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) | election by a person can be made by his executor | 61 |
19 October 2000 External T.I. 2000-0027795 F - SOCIETES PRIVEES SOUS CONTROLE CDN
The provincial government was treated as a person, so that corporations indirectly controlled by it were associated CCPCs.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(3) | corporations controlled by the provincial Crown, required to share their business limit | 58 |
| Tax Topics - Income Tax Act - Section 181.5 - Subsection 181.5(6) | corporations controlled by the provincial Crown would not be required to share their capital deduction | 69 |
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation | corporations controlled by the provincial Crown treated as CCPCs | 61 |
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".