Subsection 251(1) - Arm’s length
Paragraph 251(1)(a)
See Also
Kiperchuk v. The Queen, 2013 DTC 1088 [at 486], 2013 TCC 60
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | 250 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(b) | 88 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | transfer time was relevant time | 177 |
Hickman v. The Queen, 2000 DTC 2584 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Wright Estate v. The Queen, 96 DTC 1509 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 95 |
Paragraph 251(1)(b)
See Also
Kiperchuk v. The Queen, 2013 DTC 1088 [at 486], 2013 TCC 60
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | 250 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(a) | 108 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | transfer time was relevant time | 177 |
Paragraph 251(1)(c)
Cases
Aeronautic Development Corporation v. Canada, 2018 FCA 67
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | non-resident exercised de facto control of mooted CCPC under a development agreement | 595 |
Canada v. 9101-2310 Québec Inc., 2013 DTC 5172 [at 6455], 2013 FCA 241
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | 184 |
Labow v. Canada, 2012 DTC 5001 [at 6501], 2011 FCA 305
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(1) - Trust - Paragraph (a.1) | 207 | |
| Tax Topics - Income Tax Act - Section 75 - Subsection 75(3) | 207 |
Canada v. Remai, 2009 DTC 5188 [at 6257], 2009 FCA 340
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | no abuse in controlling funds established | 155 |
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | 38 |
Canada v. McLarty, 2008 DTC 6354, 2008 SCC 26, [2008] 2 S.C.R. 79
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e) | 181 | |
| Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (a) | limited recourse promissory note | 181 |
Canada v. Livingston, 2008 DTC 6233, 2008 FCA 89
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | 162 |
Petro-Canada v. Canada, 2004 DTC 6329, 2004 FCA 158
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (a) | no plan to use purchased seismic data | 142 |
| Tax Topics - Income Tax Act - Section 67 | 107 | |
| Tax Topics - General Concepts - Purpose/Intention | purpose test satisfied even if multiple purposes | 71 |
Deptuck v. Canada, 2003 DTC 5273, 2003 FCA 177
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(a) | 148 | |
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(c) | 109 |
Brown v. Canada, 2003 DTC 5298, 2003 FCA 192 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Dixon v. Deputy Attorney General of Canada, 91 DTC 5584 (Ont HCJ.)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | 158 | |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 56 |
Peter Cundill & Associates Ltd. v. The Queen, 91 DTC 5085 (FCTD), aff'd 91 DTC 5543 (FCA)
Millward v. The Queen, 86 DTC 6538, [1986] 2 CTC 423 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(4) | 124 |
Beaumont v. The Queen, 86 DTC 6264, [1986] 1 CTC 507 (FCTD), aff'd 88 DTC 6522, [1988] 2 CTC 365 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(b) | 134 |
Special Risks Holdings Inc. v. The Queen, 86 DTC 6035, [1986] 1 CTC 201 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(9) | 160 | |
| Tax Topics - Income Tax Act - Section 86 - Subsection 86(1) | 160 |
Windsor Plastic Products Ltd. v. The Queen, 86 DTC 6171, [1986] 1 CTC 331 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(4) - Paragraph 212(4)(a) | shareholders acting in concert | 131 |
Robson Leather Co. Ltd. v. MNR, 74 DTC 6666, [1974] CTC 872 (FCTD), aff'd 77 DTC 5106, [1977] CTC 132 (FCA)
Oryx Realty Corp. v. MNR, 74 DTC 6352, [1974] CTC 430 (FCA), aff'd in another respect in sub nom. MNR v. Shofar Investment Corp., 79 DTC 5347, [1979] CTC 433, [1980] 1 S.C.R. 350
Swiss Bank Corp. et al. v. Minister of National Revenue, 72 DTC 6470, [1972] CTC 614, [1974] S.C.R. 1144
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Pender Enterprises Ltd. v. MNR, 65 DTC 5202, [1965] CTC 343 (Ex Ct)
Rolka v. MNR, 62 DTC 1394, [1962] CTC 637 (Ex Ct)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | 24 | |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | 47 |
Golden Arrow Sprayers Ltd. v. MNR, 61 DTC 1185 (Ex Ct)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14 | 49 |
Ancaster Development Co. Ltd. v. MNR, 61 DTC 1046, [1961] CTC 91 (Ex Ct)
MNR v. Kirby Maurice Co. Ltd., 58 DTC 1033, [1958] CTC 41 (Ex Ct)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14 | 142 |
MNR v. Granite Bay Timber Co. Ltd., 58 DTC 1066 (Ex Ct), briefly aff'd 59 DTC 1262 (SCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Transaction | 106 |
Minister of National Revenue v. Sheldon's Engineering Ltd., 55 DTC 1110, [1955] CTC 174, [1955] S.C.R. 637
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 7 |
See Also
HLB Smith Holdings Limited v. The Queen, 2018 TCC 83
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | s. 160 liability flowed through with dividends paid to 50-50 unrelated shareholders | 136 |
Poulin v. The Queen, 2016 TCC 154, briefly aff’d sub nomine Turgeon v. The Queen 2017 CAF 103
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | sale to employee's Holdco with not upside and no risk for employee was non-arm's length | 253 |
Kiperchuk v. The Queen, 2013 DTC 1088 [at 486], 2013 TCC 60
Wagner v. The Queen, 2012 DTC 1234 [at 3645], 2012 TCC 8
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 68 | 309 |
Alberta Printed Circuits Ltd. v. The Queen, 2011 DTC 1177 [at 967], 2011 TCC 232
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | internal CUP applied over TNMM | 191 |
| Tax Topics - Treaties - Income Tax Conventions - Article 26 | 90 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 9 | 90 |
The Queen v. Yelle, 2010 DTC 5128 [at 7083], 2010 ABPC 94
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | 151 | |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(a) | 124 |
Brownco Inc. v. The Queen, 2008 DTC 2591, 2008 TCC 58
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | 50% shareholder was entitled to one of two directors with tie-breaking vote | 192 |
McMullen v. The Queen, 2007 DTC 286, 2007 TCC 16
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | 266 | |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 194 | |
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | 225 | |
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | arm's length: negotiation based on self-interest | 253 |
Baxter v. The Queen, 2006 DTC 2642, 2006 TCC 230
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Other | 118 | |
| Tax Topics - Income Tax Act - Section 9 - Agency - Agency | 88 |
Brouillette v. The Queen, 2005 DTC 1004, 2005 TCC 203
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | 169 |
McLarty v. The Queen, 2005 DTC 217, 2005 TCC 55, rev'd 2006 DTC 6340, 2006 FCA 152, aff'd supra.
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (a) | 172 | |
| Tax Topics - Income Tax Act - Section 67 | 103 |
Morley v. The Queen, 2004 DTC 2604, 2004 TCC 280, briefly aff'd 2006 DTC 6351, 2006 FCA 171
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Siracusa v. The Queen, 2003 DTC 2106, 2003 TCC 941
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | 95 |
Martel v. The Queen, 2003 DTC 1187 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Corporate/Separate Personality | 59 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation | 128 |
Lanester Sales Ltd. v. The Queen, 2003 DTC 997 (TCC), aff'd 2004 DTC 6461, 2004 FCA 217
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | no de facto control by franchisor | 128 |
Petro-Canada v. The Queen, 2003 DTC 94 (TCC), aff'd supra.
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 78 | |
| Tax Topics - General Concepts - Fair Market Value - Other | 42 |
Joncas v. The Queen, 2002 DTC 1813 (TCC), aff'd 2002 DTC 7060, 2002 FCA 234 (French)
Brown v. The Queen, 2001 DTC 1094 (TCC), aff'd supra 2003 DTC 5298 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Campbell v. The Queen, 99 DTC 1073 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
MFC Bancorp Ltd. v. The Queen, 99 DTC 905 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(4) | 93 |
Christensen v. The Queen, 98 DTC 1893 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
H.T. Hoy Holdings Ltd. v. The Queen, 97 DTC 1180 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) | 63 | |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(4) | 48 |
Lixo Investments Ltd. v. The Queen, 97 DTC 1030 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Subparagraph 212(1)(b)(vii) | 136 |
Robertson v. The Queen, 97 DTC 449 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss | 34 | |
| Tax Topics - Income Tax Act - Section 39 - Subsection 39(4) | 34 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 32 | s. 32 deals with departures from form rather than content | 41 |
RMM Canadian Enterprises Inc. v. The Queen, 97 DTC 302, [1998] 1 C.T.C. 2300 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
McNichol et al. v. The Queen, 97 DTC 111 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 222 | |
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | 179 |
Davidson Estate v. The Queen, 96 DTC 1652 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Application Rules - Subsection 26(5) | 96 |
Wright Estate v. The Queen, 96 DTC 1509 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(a) | 70 |
Freedman Holdings Inc. v. The Queen, 96 DTC 1447 (TCC)
Whitehouse v. Ellam, [1995] BTC 284 (Ch. D.)
Husky Oil Ltd. v. The Queen, 95 DTC 316 (TCC), aff'd 95 DTC 5244 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Shares | 76 | |
| Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) | 124 |
Bowens v. The Queen, 94 DTC 1863 (TCC), aff'd 96 DTC 6128 (FCA)
Del Grande v. The Queen, 93 DTC 133 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | not a shareholder benefit if option exercisable only while officer; obligation v. conferral | 189 |
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(5) | 108 | |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | 75 |
Martin Feed Mills Ltd. v. MNR, 91 DTC 1069 (TCC)
Fournier v. MNR, 91 DTC 746 (TCC)
International Aviation Terminals (Calgary) Ltd. v. MNR, 89 DTC 671 (TCC)
Grant v. MNR, 89 DTC 16 (TCC)
Roxon Property Management Ltd. v. MNR, 88 DTC 1306 (TCC)
May Estate v. MNR, 88 DTC 1189, [1988] 1 CTC 2303 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(a) | 12 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(6) - Paragraph 251(6)(b) | 9 |
Noranda Mines Ltd. v. MNR, 87 DTC 379 (TCC)
Re Tremblay (1980), 36 C.B.R. (N.S.) 111 (Q.S.C.)
MNR v. Merritt Estate, 69 DTC 5159, [1969] CTC 207 (Ex Ct)
Gatineau Westgate Inc. v. MNR, 66 DTC 560 (TCC)
Administrative Policy
7 September 2016 External T.I. 2014-0563781E5 - Articles 10 and 11 of Canada-UK Treaty
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 11 | limited partners of an LP can deal at arm’s length with a Canadian subsidiary of the LP | 436 |
| Tax Topics - Treaties - Income Tax Conventions - Article 10 | limited partners generally do not have control over a company’s voting power/an over-10% limited partner is considered to “indirectly” own over 10% of an LP subsidiary | 439 |
19 January 2017 External T.I. 2015-0576751E5 F - Trust, Disposition of depreciable property, Assumption
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) | s. 13(7)(e) applicable to s. 107(2.1) distribution but not s. 104(5) deemed disposition | 257 |
| Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2) | s. 107(2) generally available where beneficiary assumes trust debt | 158 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Personal Trust | non-commital as to whether assumption of debt could constitute tainting consideration | 175 |
| Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2.1) | s. 13(7)(e) applicable to depreciable property distribution | 117 |
29 November 2016 CTF Roundtable Q. 6, 2016-0669661C6 - 84.1 and the Poulin/Turgeon Case
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts - Paragraph (c) - Subparagraph (c)(ii) | right of GREs to carry forward donations for five years | 103 |
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | Poulin is consistent with CRA's previous statements on employee buycos | 119 |
7 October 2016 APFF Roundtable Q. 20, 2016-0655831C6 F - Employee Buycos and the Poulin Case
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | Poulin accepted | 122 |
2014 Ruling 2014-0539791R3 - Paragraph 212(1)(b)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(b) | creditors' approval of CCAA plan of compromise for the debtor trust did not cause them to not deal at arm's length with trust | 365 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(3) - Participating debt interest | interest paid on limited recourse debt to the extent of available debtor was not participating debt interest | 231 |
S1-F5-C1 - Related Persons and Dealing at Arm's Length
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
S1-F5-C1 - Related Persons and Dealing at Arm's Length
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
25 November 2012 Roundtable, 2013-0479401C6 F - Employés et Achat Ltée commentaires panel ARC
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) - Paragraph 84.1(1)(b) | generally a deemed dividend on repurchase of departing employees’ shares by employer-funded Buyco | 132 |
25 November 2012 CTF Roundtable, 2013-0479402C6 - Employee Buycos - comments from CRA Panel
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | stock option Buyco not at arm's length | 184 |
19 April 2012 External T.I. 2012-0439781E5 - Specified employee for SRED credits
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
10 April 2012 External T.I. 2011-0428701E5 F - Lien de dépendance - commanditaire et SEC
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
8 October 2010 APFF Roundtable, 2010-0373181C6 F - Non-arm's length relationship
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
5 October 2007 APFF Roundtable Q. 10, 2007-0243171C6 F - Surplus Stripping
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | treatment of Employeeco purchase depends on whether it has a separate economic interest | 340 |
IT-419R2
2005 Ruling 2005-0133041R3 - Investors not dealing non-arm's length
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
28 March 2003 External T.I. 2002-016665 -
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) | 84.1 may apply to partial buyout by Holdco for independent employees | 162 |
10 May 2001 External T.I. 2001-007568 -
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(3) - Paragraph 7(3)(a) | 79 |
30 March 2001 External T.I. 2000-007414 -
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 40 - Subsection 40(3.6) | 68 |
May 1998 Conference for Advanced Life Underwriting Round Table, Q. 1, No. 9807000
Income Tax Technical News, No. 9, 10 February 1997
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 | 26 | |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Subparagraph 212(1)(b)(vii) | events must be beyond borrower's control | 77 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | loss transfer must be to affiliated person - related not enough | 48 |
| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(c.3) - Subparagraph 88(1)(c.3)(ii) | 151 | |
| Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(12) | 69 | |
| Tax Topics - Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(e) - Subparagraph 53(1)(e)(i) | avoidance of double taxation through absence of ACB adjustment | 129 |
6 January 1997 External T.I. 5-964084 -
23 May 1996 External T.I. 5-960465 -
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) | person potentially may not deal at arm's length with itself | 72 |
1996 A.P.F.F. Round Table No. SM12910 (Item 4.4.1)
1995 Ontario Tax Conference Round Table, Q. 5 (No. 952503)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 122 |
27 October 1994 T.I. 942454
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(i) | 73 |
12 January 1993 T.I. (Tax Window, No. 28, p. 21, ¶2388)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) | 65 |
21 August 1992 T.I. (Tax Window, No. 23, p. 1, ¶2141)
92 C.R. - Q.33
92 CPTJ - Q.14
18 December 1991 T.I. (Tax Window, No. 12, p. 23, ¶1572)
10 July 1991 T.I. 1991-111
9 May 1991 T.I. 5-7883 [GP control's LP's business]
8 March 1991 T.I. (Tax Window, No. 2, p. 23, ¶1190)
29 December 1989 T.I. (May 1990 Access Letter, ¶1223)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) | 60 |
September 1989 Revenue Canada Round Table (December 89 Access Letter, ¶1040.11)
IT-140R3 "Buy-Sell Agreements"
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Shares | 0 |
Articles
Sandra Mah, Mark Meredith, "Factual Non-Arm's Length Relationships", 2014 Conference Report, (Canadian Tax Foundation), 16:1-24
Flannigan, "The Legal Construction of Rights of First Refusal", The Canadian Bar Review, Vol. 76, Nos. 1 & 2, March - June 1997, p. 1.
Owen, "Acting in Concert: Fact or Fiction?", 1992 Canadian Tax Journal, No. 4, p. 829.
Subsection 251(2)
Paragraph 251(2)(a)
See Also
Mathieu v. The Queen, 2014 TCC 207
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(3) - Paragraph 7(3)(a) | non-arm's length option surrender proceeds were exempted by s. 7(3)(a) | 144 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | may look at subsequent amendment to determine whether it changed the law | 126 |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | stock option rules more specific than employee benefits | 51 |
May Estate v. MNR, 88 DTC 1189, [1988] 1 CTC 2303 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 140 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(6) - Paragraph 251(6)(b) | 9 |
Administrative Policy
12 July 2018 External T.I. 2018-0755471E5 - Half-brothers and related persons
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(6) - Paragraph 251(6)(a) | half-brothers were connected by blood relationship | 91 |
Paragraph 251(2)(b)
Subparagraph 251(2)(b)(i)
See Also
Kruger Wayagamack Inc. v. The Queen, 2015 DTC 1112 [at 667], 2015 TCC 90, aff'd 2016 FCA 192
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Shares | non-assignable put right ignored | 90 |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(1) - Paragraph 256(1)(a) | de jure or de facto control requires strategic control, not merely operational control | 314 |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(1.2) - Paragraph 256(1.2)(c) | effect of s. 256(1.2)(g) is as if company were run by 3rd party | 236 |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | de facto control requires strategic control, not merely operational control | 200 |
Ministic Air Ltd. v. The Queen, 2008 TCC 296
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) | debt not written off a recipient not at arm's length | 198 |
Administrative Policy
11 May 2017 Internal T.I. 2016-0665931I7 - Related to participating employer
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 8000 - Subsection 8300(1) - Individual Pension PLan | two unrelated 50% shareholders potentially could both be related to the corporation based on Duha USA rights and s. 251(5)(b) rights | 248 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) | s. 251(5)(b) deemed control does not undercut actual de jure control | 138 |
8 September 2017 External T.I. 2014-0549771E5 - Article XXIX-A:3
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 29A | a trust is related for purposes of Art. XXIX-A (3) of the Canada-U.S. Treaty to a corporation that is controlled by its corporate trustee | 326 |
| Tax Topics - Treaties - Income Tax Conventions - Article 3 | "person related thereto" defined by ITA meaning of "related person" | 37 |
5 November 2014 External T.I. 2014-0529991E5 F - Avantage pour automobile-personne liée
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) | standby charge computed based on cost to auto owner which is related to employer | 179 |
10 October 2014 APFF Roundtable Q. 16, 2014-0538031C6 - APFF 2014 Q. 16 - Capital gain
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) | interposition of holdco to permit related-person spin-off compliant with s. 55(3)(a)(ii) and (v) | 845 |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(3.01) - Paragraph 55(3.01)(g) | interposition of holdco to permit related-person spin-off compliant with s. 55(3)(a)(ii) and (v) | 844 |
S1-F5-C1 - Related Persons and Dealing at Arm's Length
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Example 7
1 May 2014 External T.I. 2013-0494981E5 F - De Jure Control
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
2012 Ruling 2011-0402571R3 - De Jure Control - Debt Settlement
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(b) | 245 |
2000 APFF Roundtable Q. 21, 2000-0038055 -
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(i) | 209 |
9 August 1994 T.I. 933312 [control by partner with voting rights]
23 March 1992 T.I. (Tax Window, No. 18, p. 20, ¶1825) [control by trustee]
90 C.R. - Q28
Subparagraph 251(2)(b)(ii)
Cases
See Also
Côté-Létourneau v. The Queen, 2010 DTC 1116 [at 3092], 2007 TCC 91
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(c) | 82 | |
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(2) - Paragraph 84.1(2)(a.1) | 42 |
Subparagraph 251(2)(b)(iii)
Administrative Policy
22 August 2014 External T.I. 2014-0540751E5 F - Acquisition of control
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(a) | addition of cousin to control group would taint it/cousins part of related control group while fathers alive | 485 |
Paragraph 251(2)(c)
Subparagraph 251(2)(c)(i)
Cases
Chutka v. Canada, 2001 DTC 5093 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(a) | 144 | |
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(g) | 136 |
Duha Printers (Western) Ltd. v. Canada, [1998] 1 S.C.R. 795, 98 DTC 6334
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Tax Avoidance | no business purpose test | 75 |
Zeal and Gold Ltd. v. MNR, 73 DTC 5116, [1973] CTC 129 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Proceeds of Disposition - Paragraph (c) | 57 |
International Fruit Distributors Ltd. v. MNR, 53 DTC 1222 (Ex Ct), aff'd without reasons 55 DTC 1186 (SCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Person | 92 |
Army & Navy Department Stores Ltd. v. Minister of National Revenue, 53 DTC 1185, [1953] CTC 293, [1953] 2 S.C.R. 496
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius | 121 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) | 121 |
Administrative Policy
2000 APFF Roundtable Q. 21, 2000-0038055 -
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(b) - Subparagraph 251(2)(b)(i) | GP usually controls | 209 |
Income Tax Technical News, No. 16, 8 March 1999
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
27 October 1994 T.I. 942454
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 51 |
9 August 1994 T.I. 9333125
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share | 158 |
8 January 1992 Memorandum (Tax Window, No. 15, p. 9, ¶1685)
Subparagraph 251(2)(c)(ii)
Subparagraph 251(2)(c)(vi)
Administrative Policy
S1-F5-C1 - Related Persons and Dealing at Arm's Length
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Subsection 251(3) - Corporations related through a third corporation
Administrative Policy
10 October 2014 October APFF Roundtable Q. 17, 2014-0538071C6 F - 2014 APFF Roundtable, Q. 17 - Related Group
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
S1-F5-C1 - Related Persons and Dealing at Arm's Length
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Articles
Subsection 251(3.1) - Relation where amalgamation or merger
See Also
Dow Chemical Canada Inc. v. The Queen, 2007 DTC 1701, 2007 TCC 668
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 78 - Subsection 78(1) | 124 |
Administrative Policy
S4-F7-C1 - Amalgamations of Canadian Corporations
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
11 November 1993 Memorandum (Tax Window, No. 30, p. 3, ¶2482)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(b) | 78 |
Subsection 251(4) - Definitions concerning groups
Related Group
Cases
Atomic Truck Cartage Ltd. v. The Queen, [1985] 2 CTC 21 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(1) - Paragraph 256(1)(e) | 79 |
Subsection 251(5) - Control by related groups, options, etc.
Paragraph 251(5)(a)
Paragraph 251(5)(b)
Cases
Durocher v. Canada, 2016 CAF 299
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | Tax Court can review validity of contract in reviewing assessment | 123 |
| Tax Topics - General Concepts - Illegality | proper for the Tax Court to pass on the alleged nullity of a contract in the context of passing on the correctness of an assessment | 235 |
The Queen v. Lusita Holdings, 84 D.T.C 6346, [1984] CTC 335 (FCA)
Rostal Sales Agency Ltd. v. The Queen, 83 DTC 5036, [1983] CTC 5 (FCTD)
Toric Optical Ltd. v. The Queen, 78 DTC 6310, [1978] CTC 436 (FCTD)
See Also
ARTV Inc. v. Agence du revenu du Québec, 2016 QCCQ 8757 (Cour du Québec)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | tax law superimposed on the general law | 152 |
Lyrtech RD Inc. v. The Queen, 2013 DTC 1147 [at 820], 2013 TCC 12, aff'd 2014 FCA 267
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | de facto control by public company even though de jure control by trust | 310 |
Ekamant Canada Inc. v. The Queen, 2010 DTC 1039 [at 2741], 2009 TCC 408
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Sedona Networks Corporation v. The Queen, 2006 DTC 2486, 2006 TCC 80
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
H.T. Hoy Holdings Ltd. v. The Queen, 97 DTC 1180 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | common goal but distinct interests | 119 |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(4) | 48 |
Administrative Policy
11 May 2017 Internal T.I. 2016-0665931I7 - Related to participating employer
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 8000 - Subsection 8300(1) - Individual Pension PLan | two unrelated 50% shareholders potentially could both be related to the corporation based on Duha USA rights and s. 251(5)(b) rights | 248 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(b) - Subparagraph 251(2)(b)(i) | under Duha, a 50% shareholder potentially can have de jure control | 189 |
7 July 2015 External T.I. 2014-0552711E5 - Application of paragraph 251(5)(b)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
4 February 2015 External T.I. 2015-0565741E5 - Canadian-controlled private corporation
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract | indemnity agreement was not "indebtedness" | 23 |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(6) | s. 256(6) does not protect a company's CCPC status where its shares are pledged to a pubco to secure an indemnity, not debt | 209 |
S1-F5-C1 - Related Persons and Dealing at Arm's Length
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
27 March 2014 External T.I. 2014-0524851E5 F - Deemed year-end and CPCC status
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 249 - Subsection 249(3.1) | Ekamant: s. 251(5)(b) does not vitiate actual control by share owner | 202 |
16 March 2011 External T.I. 2010-0380571E5 F - Application de 251(5)b)(ii) et 256(1.4)b)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(1.4) | 93 |
28 April 2005 External T.I. 2005-0121951E5 - Put Options and Call Options
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
2003 CALU Roundtable Q. 10, 2003-000425 -
7 January 2003 External T.I. 2002-013367 -
1998 Strategy Institute Round Table, Q. 11, No. 8M17920
17 October 1996 External T.I. 5-962367 -
19 July 1996 External T.I. 5-960746 -
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Income of the Corporation for the Year From an Active Business | 48 |
8 February 1995 T.I. 942128
12 January 1993 T.I. (Tax Window, No. 28, p. 21, ¶2388)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 65 |
Harris, "Insight into the 1991 Revenue Canada Round Table Discussion", 29 July 1992, Q. 24
92 C.M.TC - Q.8
19 March 1992 T.I. (Tax Window, No. 15, p. 15, ¶1705)
18 October 1991 T.I. (Tax Window, No. 11, p. 19, ¶1529)
8 January 1991 External T.I. 7-913477 -
30 May 1990 T.I. (October 1990 Access Letter, ¶1493)
30 April 1990 TI C-9132 (September 1990 Access Letter, ¶1438)
21 February 1990 T.I. (July 1990 Access Letter, ¶1349)
18 December 1989 Decision Summary (May 1990 Access Letter, ¶1220)
88 C.R. - Q.42
79 C.R. - Q.38
Subparagraph 251(5)(b)(i)
Administrative Policy
6 October 2017 APFF Roundtable Q. 17, 2017-0709171C6 F - Arm's length determination
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
24 March 2017 External T.I. 2016-0662381E5 F - Control - unanimous shareholders agreement
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) - Subparagraph 251(5)(b)(ii) | no application if non-resident under USA cannot control board decision to redeem residents’ shares – applies if automatic redemption requirement | 393 |
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation | non-resident would control notwithstanding USA board appointment right of residents due to its secondary call right on their shares or right to require corp to honour automatic redemption clause | 280 |
7 October 2016 APFF Roundtable Q. 7, 2016-0652971C6 F - Paragraph 251(5)(b) and subsection 256(1.4)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(1.4) - Paragraph 256(1.4)(a) | does not include right to find a 3rd party purchaser for another’s shares | 123 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) - Subparagraph 251(5)(b)(ii) | may include right arising after triggering of event over which no control | 266 |
Subparagraph 251(5)(b)(ii)
Administrative Policy
24 March 2017 External T.I. 2016-0662381E5 F - Control - unanimous shareholders agreement
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) - Subparagraph 251(5)(b)(i) | highly contingent secondary call right of a non-resident on shares of minority residents undercuts for CCPC purposes their USA right to appoint half the board | 485 |
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation | non-resident would control notwithstanding USA board appointment right of residents due to its secondary call right on their shares or right to require corp to honour automatic redemption clause | 280 |
7 October 2016 APFF Roundtable Q. 7, 2016-0652971C6 F - Paragraph 251(5)(b) and subsection 256(1.4)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(1.4) - Paragraph 256(1.4)(a) | does not include right to find a 3rd party purchaser for another’s shares | 123 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) - Subparagraph 251(5)(b)(i) | right to find 3rd party purchaser | 70 |
Paragraph 251(5)(c)
Subsection 251(6) - Blood relationship, etc.
Paragraph 251(6)(a)
See Also
Diktakis v. The Queen, 2016 TCC 262 (Informal Procedure)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(g) | occupation of the new home could have been through a 2-year half sister and her mother | 250 |
Administrative Policy
12 July 2018 External T.I. 2018-0755471E5 - Half-brothers and related persons
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(a) | half-siblings are related | 49 |
S1-F5-C1 - Related Persons and Dealing at Arm's Length
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Paragraph 251(6)(b)
See Also
May Estate v. MNR, 88 DTC 1189, [1988] 1 CTC 2303 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | 140 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(a) | 12 |
Administrative Policy
S1-F5-C1 - Related Persons and Dealing at Arm's Length
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Paragraph 251(6)(c)
Administrative Policy
S1-F5-C1 - Related Persons and Dealing at Arm's Length
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.