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 natural person acting for his own private benefit.
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 to the other Canadian corporation because the term "person" in s. 36(4)(b)(i) as it applied in 1949 would not extend to a corporation or, in any event, a foreign corporation. Thorson P. noted (at p. 1223) that the definition of "person" in the Act "clearly includes a corporation. Indeed, it includes 'any' corporation and there is no reason for holding that it does not extend to a foreign corporation ... ."
| 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 person.” Lafleur J found that this definition indicated that the heir of an estate (i.e., the daughter receiving as the beneficiary of the estate of her mother), who had never been an executor or other legal representative of the estate, could object to and then appeal an assessment of the person and taxpayer in question, being the estate (which had since been wound up). She rejected the Crown’s argument that, in order to have this ability, the heir was required by the quoted wording to have been an heir who was also a legal representative, stating (at paras. 38, 44):
[T]he word “heir” found in the definition of “person”, the meaning of which is determined in accordance with the applicable private law, does not necessarily have the same meaning as the word “heir” found in the definition of “legal representative of a taxpayer” as defined under subsection 248(1): in order for an “heir” to be a “legal representative of a taxpayer” under that latter definition, the heir must administer, wind-up, control or deal in a representative or fiduciary capacity with the property of the Estate. …
Parliament cannot have intended that an assessment be immune to a judicial challenge.
| 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 Regulation 5202] cannot be interpreted so as to include a corporation because a corporation cannot perform management or administrative functions".
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 partner has a property interest in the assets of the partnership.
| 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 subject to any obligation to file a Canadian income tax return given (at p. 697) that:
"The section taken as a whole, which, in my opinion, is the way in which it must be interpreted, is intended to apply to persons who fall to be taxed or otherwise dealt with under the provisions of the Canadian Income Tax Act and who report to the Canadian Government the income arising from the operation of the business or businesses whose sale is the central concern of the said section ... ."
| 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 absence of an information exchange agreement, require information and/or documents from the provincial governement pursuant to s. 231.2. After citing MNR v Braithwaite, 70 DTC 6001 (Ex Ct), the Directorate stated:
a person would include Her Majesty in right of a province and a reference to Her Majesty in right of a province would be a reference to the provincial government including a ministry of that government. Accordingly, a province would be subject to section 231.2....
| 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 deemed to be common-law partners effective from an earlier time when they both were alive given that the term “person” (referred to in the election provision) was defined in s. 248(1) to include, among others, heirs, executors, administrators or other legal representatives of a person.
| 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 otherwise." Accordingly, for purposes of applying the personal services business rules, a Canadian corporation was found to be associated with a U.S. corporation that it controlled.
| 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".