Section 251

Table of Contents

Section 251
Subsection 251(1) - Arm’s length
Paragraph 251(1)(a)
See Also(3)
Paragraph 251(1)(b)
See Also(1)
Articles(1)
Paragraph 251(1)(c)
Cases(27)
See Also(46)
Administrative Policy(39)
Articles(3)
Subsection 251(2)
Paragraph 251(2)(a)
See Also(2)
Administrative Policy(1)
Paragraph 251(2)(b)
Subparagraph 251(2)(b)(i)
See Also(2)
Administrative Policy(13)
Subparagraph 251(2)(b)(ii)
Cases(1)
See Also(1)
Subparagraph 251(2)(b)(iii)
Administrative Policy(2)
Paragraph 251(2)(c)
Subparagraph 251(2)(c)(i)
Cases(5)
Administrative Policy(8)
Articles(1)
Subparagraph 251(2)(c)(ii)
See Also(1)
Subparagraph 251(2)(c)(vi)
Administrative Policy(1)
Subsection 251(3) - Corporations related through a third corporation
Administrative Policy(3)
Articles(1)
Subsection 251(3.1) - Relation where amalgamation or merger
See Also(1)
Administrative Policy(2)
Subsection 251(4) - Definitions concerning groups
Related Group
Cases(1)
Subsection 251(5) - Control by related groups, options, etc.
Paragraph 251(5)(a)
Administrative Policy(1)
Paragraph 251(5)(b)
Cases(5)
See Also(6)
Administrative Policy(27)
Articles(1)
Subparagraph 251(5)(b)(i)
See Also(2)
Administrative Policy(5)
Articles(1)
Subparagraph 251(5)(b)(ii)
Administrative Policy(3)
Paragraph 251(5)(c)
See Also(2)
Subsection 251(6) - Blood relationship, etc.
Paragraph 251(6)(a)
See Also(2)
Administrative Policy(3)
Paragraph 251(6)(b)
See Also(1)
Administrative Policy(2)
Paragraph 251(6)(c)
Administrative Policy(1)

Subsection 251(1) - Arm’s length

Paragraph 251(1)(a)

See Also

Kiperchuk v. The Queen, 2013 DTC 1088 [at 486], 2013 TCC 60

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Hickman v. The Queen, 2000 DTC 2584 (TCC)

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Wright Estate v. The Queen, 96 DTC 1509 (TCC)

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Paragraph 251(1)(b)

See Also

Kiperchuk v. The Queen, 2013 DTC 1088 [at 486], 2013 TCC 60

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Articles

Jeffrey T. Love, Kenneth R. Hauser, "How Various Aggregation Rules Apply to Trusts", 2018 Conference Report (Canadian Tax Foundation), 28: 1-79

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Paragraph 251(1)(c)

Cases

Keybrand Foods Inc. v. Canada, 2020 FCA 201

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) interest was non-deductible on loan made to company that had no reasonable prospects of recovery 335
Tax Topics - General Concepts - Purpose/Intention regard can be had to subsequent steps as confirmatory of the intent at the relevant time 187

Louie v. Canada, 2019 FCA 255

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Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Advantage - Paragraph (b) - Subparagraph (b)(i) advantages generated in Year 1 from swap transactions continued to produce indirect advantages thereafter 547
Tax Topics - Income Tax Act - Section 207.06 - Subsection 207.06(2) concerns about future value increases are intended to be addressed by relief provisions 384
Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) no necessity for predetermined endpoint or advance determination of price 211

Aeronautic Development Corporation v. Canada, 2018 FCA 67

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Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) non-resident exercised de facto control of mooted CCPC under a development agreement 646

Canada v. 9101-2310 Québec Inc., 2013 DTC 5172 [at 6455], 2013 FCA 241

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Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) transfer only of legal title may engage s. 160 200

Labow v. Canada, 2012 DTC 5001 [at 6501], 2011 FCA 305

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Canada v. Remai, 2009 DTC 5188 [at 6257], 2009 FCA 340

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Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) no abuse in controlling funds established 159
Tax Topics - Statutory Interpretation - Redundancy/reading in words provision not to be interpreted such that it can never apply 40

Canada v. McLarty, 2008 DTC 6354, 2008 SCC 26, [2008] 2 S.C.R. 79

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Canada v. Livingston, 2008 DTC 6233, 2008 FCA 89

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Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) transfer to an accommodation party was caught 166

Petro-Canada v. Canada, 2004 DTC 6329, 2004 FCA 158

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Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (a) no plan to use purchased seismic data 144
Tax Topics - Income Tax Act - Section 67 109
Tax Topics - General Concepts - Purpose/Intention purpose test satisfied even if multiple purposes 77

Deptuck v. Canada, 2003 DTC 5273, 2003 FCA 177

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Brown v. Canada, 2003 DTC 5298, 2003 FCA 192 (FCA)

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Dixon v. Deputy Attorney General of Canada, 91 DTC 5584 (Ont HCJ.)

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Peter Cundill & Associates Ltd. v. The Queen, 91 DTC 5085 (FCTD), aff'd 91 DTC 5543 (FCA)

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Millward v. The Queen, 86 DTC 6538, [1986] 2 CTC 423 (FCTD)

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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)

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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)

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Windsor Plastic Products Ltd. v. The Queen, 86 DTC 6171, [1986] 1 CTC 331 (FCTD)

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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)

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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

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Swiss Bank Corp. et al. v. Minister of National Revenue, 72 DTC 6470, [1972] CTC 614, [1974] S.C.R. 1144

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Pender Enterprises Ltd. v. MNR, 65 DTC 5202, [1965] CTC 343 (Ex Ct)

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Rolka v. MNR, 62 DTC 1394, [1962] CTC 637 (Ex Ct)

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Golden Arrow Sprayers Ltd. v. MNR, 61 DTC 1185 (Ex Ct)

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Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14 patents were Classs 14 property 49

Ancaster Development Co. Ltd. v. MNR, 61 DTC 1046, [1961] CTC 91 (Ex Ct)

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MNR v. Kirby Maurice Co. Ltd., 58 DTC 1033, [1958] CTC 41 (Ex Ct)

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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)

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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

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See Also

Godcharles v. Agence du revenu du Québec, 2020 QCCQ 2219

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Tax Topics - General Concepts - Fair Market Value - Land retirement home valued using cost method with residual to goodwill 127
Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) transaction between parties acting in concert required increased allocation to the real estate sold at shareholder level 318

Keybrand Foods Inc. v. The Queen, 2019 TCC 161, aff'd 2020 FCA 201

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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) interest was deductible on money borrowed to be lent at interest to company in default cf. money borrowed to acquire its shares when its collapse was imminent 346
Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(c) - Subparagraph 39(1)(c)(ii) right of parent of taxpayer to elect majority of board of investee of X through chair’s casting vote entailed de facto control by taxpayer of X 227

HLB Smith Holdings Limited v. The Queen, 2018 TCC 83

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Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) s. 160 liability flowed through with dividends paid to 50-50 unrelated shareholders 154

Poulin v. The Queen, 2016 TCC 154, briefly aff’d sub nomine Turgeon v. The Queen, 2017 FCA 103

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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 261

Kiperchuk v. The Queen, 2013 DTC 1088 [at 486], 2013 TCC 60

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Wagner v. The Queen, 2012 DTC 1234 [at 3645], 2012 TCC 8

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Tax Topics - Income Tax Act - Section 68 329

Alberta Printed Circuits Ltd. v. The Queen, 2011 DTC 1177 [at 967], 2011 TCC 232

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The Queen v. Yelle, 2010 DTC 5128 [at 7083], 2010 ABPC 94

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Brownco Inc. v. The Queen, 2008 DTC 2591, 2008 TCC 58

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Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) 50% shareholder was entitled to one of two directors with tie-breaking vote 196

McMullen v. The Queen, 2007 DTC 286, 2007 TCC 16

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Baxter v. The Queen, 2006 DTC 2642, 2006 TCC 230

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Brouillette v. The Queen, 2005 DTC 1004, 2005 TCC 203

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McLarty v. The Queen, 2005 DTC 217, 2005 TCC 55, rev'd 2006 DTC 6340, 2006 FCA 152, aff'd supra.

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Morley v. The Queen, 2004 DTC 2604, 2004 TCC 280, briefly aff'd 2006 DTC 6351, 2006 FCA 171

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Siracusa v. The Queen, 2003 DTC 2106, 2003 TCC 941

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Martel v. The Queen, 2003 DTC 1187 (TCC)

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Lanester Sales Ltd. v. The Queen, 2003 DTC 997 (TCC), aff'd 2004 DTC 6461, 2004 FCA 217

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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.

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Joncas v. The Queen, 2002 DTC 1813 (TCC), aff'd 2002 DTC 7060, 2002 FCA 234 (French)

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Brown v. The Queen, 2001 DTC 1094 (TCC), aff'd supra 2003 DTC 5298 (FCA)

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Campbell v. The Queen, 99 DTC 1073 (TCC)

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MFC Bancorp Ltd. v. The Queen, 99 DTC 905 (TCC)

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Christensen v. The Queen, 98 DTC 1893 (TCC)

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H.T. Hoy Holdings Ltd. v. The Queen, 97 DTC 1180 (TCC)

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Lixo Investments Ltd. v. The Queen, 97 DTC 1030 (TCC)

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Robertson v. The Queen, 97 DTC 449 (TCC)

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RMM Canadian Enterprises Inc. v. The Queen, 97 DTC 302, [1998] 1 C.T.C. 2300 (TCC)

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McNichol et al. v. The Queen, 97 DTC 111 (TCC)

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Davidson Estate v. The Queen, 96 DTC 1652 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Application Rules - Subsection 26(5) 96

Wright Estate v. The Queen, 96 DTC 1509 (TCC)

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Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(a) a trust is a person which is related to noone 70

Freedman Holdings Inc. v. The Queen, 96 DTC 1447 (TCC)

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Whitehouse v. Ellam, [1995] BTC 284 (Ch. D.)

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Husky Oil Ltd. v. The Queen, 95 DTC 316 (TCC), aff'd 95 DTC 5244 (FCA)

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Bowens v. The Queen, 94 DTC 1863 (TCC), aff'd 96 DTC 6128 (FCA)

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Del Grande v. The Queen, 93 DTC 133 (TCC)

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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)

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Francois Fournier v. Minister of National Revenue, 91 DTC 746, [1991] 1 CTC 2699 (TCC)

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International Aviation Terminals (Calgary) Ltd. v. MNR, 89 DTC 671 (TCC)

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Grant v. MNR, 89 DTC 16 (TCC)

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Roxon Property Management Ltd. v. MNR, 88 DTC 1306 (TCC)

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May Estate v. MNR, 88 DTC 1189, [1988] 1 CTC 2303 (TCC)

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Noranda Mines Ltd. v. MNR, 87 DTC 379 (TCC)

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Re Tremblay (1980), 36 C.B.R. (N.S.) 111 (Q.S.C.)

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MNR v. Merritt Estate, 69 DTC 5159, [1969] CTC 207 (Ex Ct)

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Gatineau Westgate Inc. v. MNR, 66 DTC 560 (TCC)

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Sheldons Engineering Ltd. v. MNR, 53 DTC 11 (TAB), aff'd 54 DTC 1106 (Ex Ct) and at 55 DTC 1110, [1955] S.C.R. 637 (supra).

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Administrative Policy

11 October 2019 APFF Roundtable Q. 12, 2019-0812711C6 - Part IV

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Tax Topics - Income Tax Act - Section 186 - Subsection 186(2) two 50% shareholders of two corporations likely acting in concert to produce connectedness 246

7 September 2016 External T.I. 2014-0563781E5 - Articles 10 and 11 of Canada-UK Treaty

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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 452
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 471

19 January 2017 External T.I. 2015-0576751E5 F - Trust, Disposition of depreciable property, Assumption

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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 279
Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2) s. 107(2) generally available where beneficiary assumes trust debt 168
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Personal Trust non-commital as to whether assumption of debt could constitute tainting consideration 183
Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2.1) s. 13(7)(e) applicable to depreciable property distribution 123

29 November 2016 CTF Roundtable Q. 6, 2016-0669661C6 - 84.1 and the Poulin/Turgeon Case

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Words and Phrases
accommodation party
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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 109
Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) Poulin is consistent with CRA's previous statements on employee buycos 148

7 October 2016 APFF Roundtable Q. 20, 2016-0655831C6 F - Employee Buycos and the Poulin Case

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Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) Poulin accepted 134

2014 Ruling 2014-0539791R3 - Paragraph 212(1)(b)

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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 386
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 assets was not participating debt interest 248

S1-F5-C1 - Related Persons and Dealing at Arm's Length

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S1-F5-C1 - Related Persons and Dealing at Arm's Length

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25 November 2012 Roundtable, 2013-0479401C6 F - Employés et Achat Ltée – commentaires panel ARC

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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 138

25 November 2012 CTF Roundtable, 2013-0479402C6 - Employee Buycos - comments from CRA Panel

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Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) stock option Buyco not at arm's length 194

19 April 2012 External T.I. 2012-0439781E5 - Specified employee for SRED credits

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10 April 2012 External T.I. 2011-0428701E5 F - Lien de dépendance - commanditaire et SEC

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8 October 2010 APFF Roundtable, 2010-0373181C6 F - Non-arm's length relationship

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15 September 2010 Internal T.I. 2010-0371521I7 F - French Version of paragraph 23 in IT-419R

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22 May 2009 Internal T.I. 2009-0312791I7 F - Transfert de biens entre un rentier et son REÉR

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Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Premium purchase of RRRSP property at cost is viewed as premium to the extent of excess over FMV 166

5 October 2007 APFF Roundtable Q. 10, 2007-0243171C6 F - Surplus Stripping

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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 360

IT-419R2

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2005 Ruling 2005-0133041R3 - Investors not dealing non-arm's length

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28 March 2003 External T.I. 2002-016665 -

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Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) 84.1 may apply to partial buyout by Holdco for independent employees 170

10 May 2001 External T.I. 2001-0075685 - EMPLOYEE STOCK OPTION IN A RRSP

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29 March 2001 External T.I. 2001-0074145 - Affiliated persons & stop loss rules

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May 1998 Conference for Advanced Life Underwriting Round Table, Q. 1, No. 9807000

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Income Tax Technical News, No. 9, 10 February 1997

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6 January 1997 External T.I. 9640845 - TRUST AND ARM'S LENGTH DEALINGS

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23 May 1996 External T.I. 9604655 - DEEMED REACQUISITION - WHETHER NON-ARM'S LENGTH

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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 74

1996 A.P.F.F. Round Table No. SM12910 (Item 4.4.1)

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1995 Ontario Tax Conference Round Table, Q. 5 (No. 952503)

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Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) 122

27 October 1994 External T.I. 9424545 - PROFIT SHARING PLAN FOR CORPORATE PARTNER

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12 January 1993 T.I. (Tax Window, No. 28, p. 21, ¶2388)

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21 August 1992 T.I. (Tax Window, No. 23, p. 1, ¶2141)

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92 C.R. - Q.33

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92 CPTJ - Q.14

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18 December 1991 T.I. (Tax Window, No. 12, p. 23, ¶1572)

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10 July 1991 T.I. 1991-111

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9 May 1991 T.I. 5-7883 [GP control's LP's business]

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8 March 1991 T.I. (Tax Window, No. 2, p. 23, ¶1190)

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29 December 1989 T.I. (May 1990 Access Letter, ¶1223)

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Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) 62

September 1989 Revenue Canada Round Table (December 89 Access Letter, ¶1040.11)

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IT-140R3 "Buy-Sell Agreements"

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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

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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

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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) 150
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) may look at subsequent amendment to determine whether it changed the law 132
Tax Topics - Statutory Interpretation - Specific v. General Provisions stock option rules more specific than employee benefits 55

May Estate v. MNR, 88 DTC 1189, [1988] 1 CTC 2303 (TCC)

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Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) estate did not deal at arm's length with testotor re bequest 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

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Tax Topics - Income Tax Act - Section 251 - Subsection 251(6) - Paragraph 251(6)(a) half-brothers were connected by blood relationship 105

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

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Tax Topics - General Concepts - Fair Market Value - Shares non-assignable put right ignored 98
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 340
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 254
Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) de facto control requires strategic control, not merely operational control 216

Ministic Air Ltd. v. The Queen, 2008 TCC 296

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Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) debt not written off a recipient not at arm's length 202

Administrative Policy

11 May 2017 Internal T.I. 2016-0665931I7 - Related to participating employer

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Words and Phrases
de jure control
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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 274
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 152

8 September 2017 External T.I. 2014-0549771E5 - Article XXIX-A:3

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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 338
Tax Topics - Treaties - Income Tax Conventions - Article 3 "person related thereto" defined by ITA meaning of "related person" 39

5 November 2014 External T.I. 2014-0529991E5 F - Avantage pour automobile-personne liée

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) standby charge computed based on cost to auto owner which is related to employer 187

10 October 2014 APFF Roundtable Q. 16, 2014-0538031C6 - APFF 2014 Q. 16 - Capital gain

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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) 933
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) 925

S1-F5-C1 - Related Persons and Dealing at Arm's Length

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Example 7

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1 May 2014 External T.I. 2013-0494981E5 F - De Jure Control

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2012 Ruling 2011-0402571R3 - De Jure Control - Debt Settlement

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6 October 2000 External T.I. 2000-0038055 F - Contrôle par une société de personnes

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9 August 1994 T.I. 933312 [control by partner with voting rights]

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23 March 1992 T.I. (Tax Window, No. 18, p. 20, ¶1825) [control by trustee]

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90 C.R. - Q28

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87 C.R. - Q.18

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Subparagraph 251(2)(b)(ii)

Cases

Miron and Frères Ltd. v. Minister of National Revenue, 55 DTC 1109, [1955] CTC 182, [1955] S.C.R. 679

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See Also

Côté-Létourneau v. The Queen, 2010 DTC 1116 [at 3092], 2007 TCC 91

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Subparagraph 251(2)(b)(iii)

Administrative Policy

22 August 2014 External T.I. 2014-0540751E5 F - Acquisition of control

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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 529

30 January 2013 External T.I. 2012-0470931E5 - Related corporations

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Paragraph 251(2)(c)

Subparagraph 251(2)(c)(i)

Cases

Chutka v. Canada, 2001 DTC 5093 (FCA)

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Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(a) partnership looked through in applying s. 69(1)(a) to equipment purchase 148
Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(g) sale to partnership with non-arm's length general partner was non-arm's length transaction 138

Duha Printers (Western) Ltd. v. Canada, [1998] 1 S.C.R. 795, 98 DTC 6334

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Tax Topics - General Concepts - Tax Avoidance no business purpose test 79

Zeal and Gold Ltd. v. MNR, 73 DTC 5116, [1973] CTC 129 (FCTD)

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International Fruit Distributors Ltd. v. MNR, 53 DTC 1222 (Ex Ct), aff'd without reasons 55 DTC 1186 (SCC)

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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

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Administrative Policy

3 April 2019 Internal T.I. 2018-0787561I7 - Partnership and the Meaning of "Related"

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Tax Topics - Income Tax Act - Section 251.2 - Subsection 251.2(2) - Paragraph 251.2(2)(a) partnership agreement illuminates which partners control a corporation held by the partnership 89

6 October 2000 External T.I. 2000-0038055 F - Contrôle par une société de personnes

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8 October 2010 Roundtable, 2010-0373141C6 F - Related corporations

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Income Tax Technical News, No. 16, 8 March 1999

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27 October 1994 External T.I. 9424545 - PROFIT SHARING PLAN FOR CORPORATE PARTNER

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Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) controlling partner controls partnership subs 55

9 August 1994 External T.I. 9333125 - CAPITAL GAINS EXEMPTION

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8 January 1992 Memorandum (Tax Window, No. 15, p. 9, ¶1685)

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23 April 1991 T.I. (Tax Window, No. 2, p. 28, ¶1214)

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Articles

Jeffrey T. Love, Kenneth R. Hauser, "How Various Aggregation Rules Apply to Trusts", 2018 Conference Report (Canadian Tax Foundation), 28: 1-79

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Subparagraph 251(2)(c)(ii)

See Also

Re A. Zimet Ltd. (1982), 44 C.B.R. (N.S.) 136 (S.C.O.)

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Subparagraph 251(2)(c)(vi)

Administrative Policy

S1-F5-C1 - Related Persons and Dealing at Arm's Length

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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

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S1-F5-C1 - Related Persons and Dealing at Arm's Length

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13 March 1990 T.I. (August 1990 Access Letter, ¶1394)

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Articles

Marc N. Ton-That, "Deemed Relationships: A More Restrictive View", Corporate Structures and Groups, Vol. IX, No. 4, 1997, p. 237

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Subsection 251(3.1) - Relation where amalgamation or merger

See Also

Dow Chemical Canada Inc. v. The Queen, 2007 DTC 1701, 2007 TCC 668

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Tax Topics - Income Tax Act - Section 78 - Subsection 78(1) 128

Administrative Policy

S4-F7-C1 - Amalgamations of Canadian Corporations

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Tax Topics - Income Tax Act - Section 100 - Subsection 100(2.1) s. 100(2.1) applies to non-qualifying amalgamation 64
Tax Topics - Income Tax Act - Section 111 - Subsection 111(12) application following amalgamation 113
Tax Topics - Income Tax Act - Section 116 - Subsection 116(1) deemed tcp following amalgamation 167
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5.1) continuity of s. 13(5.1) on amalgamation 132
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) Amalco can continue objection and receive refunds 157
Tax Topics - Income Tax Act - Section 169 Amalco can continue objection 103
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) reserve after amalgamation 62
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Shareholder shareholder need not hold shares 88
Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(b) related party, majority and 50% group exceptions 495
Tax Topics - Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(iii) reserve after amalgamation 62
Tax Topics - Income Tax Act - Section 66.7 - Subsection 66.7(7) successoring where non-wholly owned amalgamation 109
Tax Topics - Income Tax Act - Section 69 - Subsection 69(13) no disposition of predecessor property on general principles 113
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1.4) s. 87(5) not applicable 112
Tax Topics - Income Tax Act - Section 80.01 - Subsection 80.01(3) non-87 amalgamation/no FX gain 165
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3) no deemed dividend to dissenter on amalgamation 87
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) election filing by Amalco 109
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1.1) s. 87(1.1) qualifies for all s. 87 purposes 66
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1.2) successoring where non-wholly owned amalgamation 109
Tax Topics - Income Tax Act - Section 87 - Subsection 87(10) deemed listing of temporary Amalco shares 120
Tax Topics - Income Tax Act - Section 87 - Subsection 87(11) gain if high PUC is sub shares 55
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1) presumptive satisfaction of s. 87(1)(a)/dissent and squeeze-outs onside 297
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(a) new corp/deemed year end coinciding or not with acquisition of control 758
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(b) Amalco must follow predecessor's valuation method subject to truer picture doctrine 64
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(c) reserve after amalgamation 113
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(d) cost amount carryover 149
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(e.1) s. 100(2.1) applies to non-qualifying amalgamation 64
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(o) no continuity rule for non-security options 139
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(q) pre-amalgamation services 106
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.11) loss-carry back to parent 169
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.1) dovetailing with s. 88(1.1) 44
Tax Topics - Income Tax Act - Section 87 - Subsection 87(3.1) 346
Tax Topics - Income Tax Act - Section 87 - Subsection 87(3) PUC shifts 189
Tax Topics - Income Tax Act - Section 87 - Subsection 87(4) fractional share cash/ACB or value shift/implied non-recognition for predecessor shares 281
Tax Topics - Income Tax Act - Section 87 - Subsection 87(7) dovetailing with s. 78 and 112(12) 191
Tax Topics - Income Tax Act - Section 87 - Subsection 87(9) allocation of s. 87(9)(c)(ii) excess as parent chooses 230
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) late designation 122
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1.1) dovetailing with s. 87(2.1) 62
Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) partnership dissolution on amalgamation 137
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2.2) deemed non-arm's length relationship on amalgamation 467
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) deemed non-arm's length relationship on amalgamation 371
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(14) class continuity on non-arm's length amalgamation 327
Tax Topics - Income Tax Regulations - Regulation 8503 - Subsection 8503(3) - Paragraph 8503(3)(b) pre-amalgamation services 106
Tax Topics - Income Tax Act - Section 249 - Subsection 249(3) 136
Tax Topics - Income Tax Act - Section 22 - Subsection 22(1) 179

11 November 1993 Memorandum (Tax Window, No. 30, p. 3, ¶2482)

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Subsection 251(4) - Definitions concerning groups

Related Group

Cases

Atomic Truck Cartage Ltd. v. The Queen, [1985] 2 CTC 21 (FCTD)

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Words and Phrases
group

Subsection 251(5) - Control by related groups, options, etc.

Paragraph 251(5)(a)

Administrative Policy

26 October 2010 External T.I. 2010-0363341E5 - Related corporations

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Paragraph 251(5)(b)

Cases

Durocher v. Canada, 2016 CAF 299

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 Tax Court can review validity of contract in reviewing assessment 137
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 251

The Queen v. Lusita Holdings, 84 D.T.C 6346, [1984] CTC 335 (FCA)

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Rostal Sales Agency Ltd. v. The Queen, 83 DTC 5036, [1983] CTC 5 (FCTD)

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Toric Optical Ltd. v. The Queen, 78 DTC 6310, [1978] CTC 436 (FCTD)

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Viking Food Products Ltd. v. The MNR, 67 DTC 5067 (Ex Ct)

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See Also

ARTV Inc. v. Agence du revenu du Québec, 2016 QCCQ 8757 (Cour du Québec)

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right
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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

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Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) de facto control by public company even though de jure control by trust 360

Ekamant Canada Inc. v. The Queen, 2010 DTC 1039 [at 2741], 2009 TCC 408

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Sedona Networks Corporation v. The Queen, 2006 DTC 2486, 2006 TCC 80

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H.T. Hoy Holdings Ltd. v. The Queen, 97 DTC 1180 (TCC)

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Hudson's Investment Co. (London) Ltd. v. MNR, 68 DTC 83 (TAB)

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Words and Phrases
control

Administrative Policy

11 October 2019 APFF Roundtable Q. 11, 2019-0812701C6 F - Paragraph 251(5)(b) and convertible debenture

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11 May 2017 Internal T.I. 2016-0665931I7 - Related to participating employer

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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 274
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 223

7 July 2015 External T.I. 2014-0552711E5 - Application of paragraph 251(5)(b)

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4 February 2015 External T.I. 2015-0565741E5 - Canadian-controlled private corporation

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Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract indemnity agreement was not "indebtedness" 47
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 235

S1-F5-C1 - Related Persons and Dealing at Arm's Length

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27 March 2014 External T.I. 2014-0524851E5 F - Deemed year-end and CPCC status

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Tax Topics - Income Tax Act - Section 249 - Subsection 249(3.1) Ekamant: s. 251(5)(b) does not vitiate actual control by share owner 220

14 June 2010 Internal T.I. 2010-0366611I7 F - Determination of CCPC Status

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Tax Topics - General Concepts - Agency application of Kinguk Trawl test of agency 165
Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation - Paragraph (b) agreement was not a USA since it did not contain an outright transfer of the powers of the directors to the shareholders 549
Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) non-resident shareholder with 60%+ economic interest, extensive veto rights and responsibility for future funding of R&D work had de facto control 457

28 April 2005 External T.I. 2005-0121951E5 - Put Options and Call Options

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29 April 2003 External T.I. 2003-0004255 - CALU Conference 2003 Meaning of Control

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7 January 2003 External T.I. 2002-0133675 - Cash Call Provisions & Contingent Rts

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1998 Strategy Institute Round Table, Q. 11, No. 8M17920

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17 October 1996 External T.I. 9623675 - ENDURING POWER OF ATTORNEY

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19 July 1996 External T.I. 9607465 - CANADIAN CONTROLLED PRIVATE CORPORATION

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8 February 1995 External T.I. 9421285 - CONTINGENT RIGHT TO ACQUIRE SHARES

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12 January 1993 T.I. (Tax Window, No. 28, p. 21, ¶2388)

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Harris, "Insight into the 1991 Revenue Canada Round Table Discussion", 29 July 1992, Q. 24

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92 C.M.TC - Q.8

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19 March 1992 T.I. (Tax Window, No. 15, p. 15, ¶1705)

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18 October 1991 T.I. (Tax Window, No. 11, p. 19, ¶1529)

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8 January 1991 External T.I. 7-913477 -

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30 May 1990 T.I. (October 1990 Access Letter, ¶1493)

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30 April 1990 TI C-9132 (September 1990 Access Letter, ¶1438)

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21 February 1990 T.I. (July 1990 Access Letter, ¶1349)

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18 December 1989 Decision Summary (May 1990 Access Letter, ¶1220)

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88 C.R. - Q.42

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79 C.R. - Q.38

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IT-64R2 "Corporations: Association and Control" under "Options"

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Articles

Raj Juneja, Pierre Bourgeois, "International Tax Issues That Get in the Way of Doing Business", 2019 Conference Report (Canadian Tax Foundation), 36:1 – 42

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Subparagraph 251(5)(b)(i)

See Also

CO2 Solution Technologies Inc. v. The Queen, 2019 TCC 286

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Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation - Paragraph (a) a declaration of trust’s requiring the trustees to be the Pubco directors gave Pubco de jure and de facto control of a trust investment 675
Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) a declaration of trust requiring the trustees to be the Pubco directors gave Pubco de facto control of a trust sub 248

Deans Knight Income Corporation v. The Queen, 2019 TCC 76

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Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) the absence of an acquisition of effective control of a Lossco also demonstrated an absence of s. 245(4) abuse 522
Tax Topics - Income Tax Act - Section 256 - Subsection 256(8) loss streaming rules are conditioned on an acquisition of effective control 132

Administrative Policy

18 March 2019 GST/HST Interpretation 186839 - Personnes morales étroitement liées

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Tax Topics - Excise Tax Act - Section 128 - Subsection 128(4) USA of shareholders of parent corporation stripped it of its qualifying voting control of its subsidiaries 230

6 October 2017 APFF Roundtable Q. 17, 2017-0709171C6 F - Arm's length determination

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24 March 2017 External T.I. 2016-0662381E5 F - Control - unanimous shareholders agreement

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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 431
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 296

7 October 2016 APFF Roundtable Q. 7, 2016-0652971C6 F - Paragraph 251(5)(b) and subsection 256(1.4)

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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 129
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 274

19 May 2010 Internal T.I. 2008-0279441I7 F - Canadian-controlled private corporation

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Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation - Paragraph (a) future acquisition right under a USA of 50% Canadian shareholder gave its non-resident shareholder de jure control of underlying corporation 237

Articles

Jeffrey T. Love, Kenneth R. Hauser, "How Various Aggregation Rules Apply to Trusts", 2018 Conference Report (Canadian Tax Foundation), 28: 1-79

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Subparagraph 251(5)(b)(ii)

Administrative Policy

24 March 2017 External T.I. 2016-0662381E5 F - Control - unanimous shareholders agreement

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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 541
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 296

7 October 2016 APFF Roundtable Q. 7, 2016-0652971C6 F - Paragraph 251(5)(b) and subsection 256(1.4)

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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 129
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 72

16 March 2011 External T.I. 2010-0380571E5 F - Application de 251(5)b)(ii) et 256(1.4)b)

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Tax Topics - Income Tax Act - Section 256 - Subsection 256(1.4) - Paragraph 256(1.4)(b) potential application even where no control over triggering of precondition 95

Paragraph 251(5)(c)

See Also

Côté-Létourneau v. The Queen, 2010 DTC 1116 [at 3092], 2007 TCC 91

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Naples v. Martin Estate, [1987] 1 WWR 52 (BCSC)

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Subsection 251(6) - Blood relationship, etc.

Paragraph 251(6)(a)

See Also

Dreger v. The Queen, 2020 TCC 25

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Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) a distribution from a deceased father’s fund to his surviving children was a related-person transfer 138

Diktakis v. The Queen, 2016 TCC 262 (Informal Procedure)

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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 276

Administrative Policy

12 July 2018 External T.I. 2018-0755471E5 - Half-brothers and related persons

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Words and Phrases
brother sibling
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(a) half-siblings are related 59

S1-F5-C1 - Related Persons and Dealing at Arm's Length

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13 April 1995 External T.I. 9429945 - RELATED AND ASSOCIATED

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Paragraph 251(6)(b)

See Also

May Estate v. MNR, 88 DTC 1189, [1988] 1 CTC 2303 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) estate did not deal at arm's length with testotor re bequest 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

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2 August 1995 External T.I. 9508765 - RELATED PERSONS

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Paragraph 251(6)(c)

Administrative Policy

S1-F5-C1 - Related Persons and Dealing at Arm's Length

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