Cases
Cristofaro v. Agence du revenu du Québec, 2020 QCCQ 1461, rev'd 2021 QCCA 1025
In 2003-0026827, CRA applied Oceanspan to find that a non-resident student who has no Canadian sources of income is precluded from transferring...
R. v. Loosdrepht, 2009 DTC 6088 (BC Prov. Ct.)
Before going on to find that the individual taxpayer had committed tax evasion by filing nil returns and taking the position that he was not a...
Doyle v. MNR, 89 DTC 5483, [1989] 2 CTC 270 (FCTD)
A reference in s. 225.1(5) to a taxpayer "should be interpreted as allowing an agent to sign on behalf of a taxpayer providing the agency is well...
The Queen v. Merali, 88 DTC 6173, [1988] 1 CTC 320 (FCA)
"[B]oth residents and non-residents who derive income from Canadian sources are included, by definition, in the term 'taxpayer'." [C.R.: 248(1) -...
Oceanspan Carriers Ltd. v. The Queen, 87 DTC 5102, [1987] 1 CTC 210 (FCA)
"Taxpayer" "refers to resident individuals or corporations who may be liable to pay tax at some time whether or not they are, at any given time,...
Gordon v. The Queen, 86 DTC 6426, [1986] 2 CTC 280 (FCTD), aff'd 89 DTC 5481 (FCA)
It was found respecting some losses from a partnership engaged in the breeding and racing of horses that s. 31(1) applies at the level of the...
Lea-Don Canada Limited v. Minister of National Revenue, 70 DTC 6271, [1971] S.C.R. 95, [1970] CTC 346
A Canadian subsidiary ("Nassau") of a Bermudan company that did not carry on business in Canada was leasing an aircraft to the appellant, which...
See Also
Marino v. The Queen, 2020 TCC 50 (Informal Procedure), aff'd 2022 FCA 115
An individual with no connection to Canada paid a lot in tuition fees while in attendance at U.S. universities prior to 2012 then, on immigrating...
King George Hotels Ltd. v. MNR, 68 DTC 635 (TAB)
An incorporated charitable foundation was found to be a "taxpayer" notwithstanding that it was not taxable under s. 62(1)(f) of the pre-1972 Act.
Administrative Policy
4 March 2023 Internal T.I. 2023-0994501I7 - Non-resident non-arm's length transfer of property
A non-resident corporation (“US Corp”) sold trademarks at a sales price in excess of their adjusted cost base to a non-arm’s length Canadian...
16 December 2005 External T.I. 2005-0150411E5 F - Roll-over Provisions and Partnership
Are the rules in ss. 51(1), 85.1(1) or 86(1) (which refer to a "taxpayer") available to a partnership in a reorganization where it exchanges...
23 December 2003 External T.I. 2003-0014655 F - article 125.5
In finding that the exclusion from “eligible production corporation” status where the corporation was “controlled directly or indirectly in...
7 June 2001 External T.I. 2001-0086165 F - REGLES DE ROULEMENT ET REER
Before indicating that the tax treatment of a transaction subject to s. 85, 85.1, 86 or 87 will not differ where the shareholder is an RRSP (or...
23 July 1996 External T.I. 9602225 - DISTRIBUTION OF PROPERTY BY A NON-RESIDENT TRUST
A non-resident trust that does not carry on business in Canada, does not hold taxable Canadian property and is not subject to s. 94 of the Act...
18 January 1993 External T.I. 5-921718
A loan by a non-resident individual to a Canadian partnership secured by a second mortgage on a building owned by the partnership, that provided...
23 September 1991 Memorandum (Tax Window, No. 8, p. 22, ¶1429)
In determining the number of shares under the 25% test in s. 115(1)(b)(iv), options held by the non-resident person or non-arm's length person are...
IT-176R2 "Taxable Canadian Property - Interest in and Options on Real Property and Shares"
84 C.R. - Q.16
"taxpayer" in s. 20(1)(j) is considered to include a partnership where a loan previously has been included in the partnership's income.