Person

Table of Contents

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...

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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...

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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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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...

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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...

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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...

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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...

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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...

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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.

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".

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