Section 251

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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Paragraph 251(1)(c)

Cases

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

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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 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

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

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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 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

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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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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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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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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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MNR v. Granite Bay Timber Co. Ltd., 58 DTC 1066 (Ex Ct), briefly aff'd 59 DTC 1262 (SCC)

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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

Poulin v. The Queen, 2016 TCC 154, briefly aff’d sub nomine Turgeon v. The Queen 2017 CAF 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 253

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 68 309

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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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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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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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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Tax Topics - Income Tax Application Rules - Subsection 26(5) 96

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

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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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Fournier v. MNR, 91 DTC 746 (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

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

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Tax Topics - Treaties - Articles of Treaties - Article 11 limited partners of an LP can deal at arm’s length with a Canadian subsidiary of the LP 436
Tax Topics - Treaties - Articles of Treaties - 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

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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 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. 1, 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 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

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Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) Poulin accepted 122

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 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

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 184

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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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 340

IT-419R2

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2005 Ruling 2005-013304 -

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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 162

10 May 2001 External T.I. 2001-007568 -

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30 March 2001 External T.I. 2000-007414 -

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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

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

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6 January 1997 External T.I. 5-964084 -

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23 May 1996 External T.I. 5-960465 -

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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 72

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 T.I. 942454

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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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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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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)

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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 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

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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 198

Administrative Policy

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 179

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) 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

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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2000 APFF Roundtable Q. 21, 2000-0038055 -

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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 455

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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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 75

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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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

2000 APFF Roundtable Q. 21, 2000-0038055 -

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27 October 1994 T.I. 942454

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9 August 1994 T.I. 9333125

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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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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)

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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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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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

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Tax Topics - Income Tax Act - Section 100 - Subsection 100(2.1) s. 100(2.1) applies to non-qualifying amalgamation 58
Tax Topics - Income Tax Act - Section 111 - Subsection 111(12) application following amalgamation 103
Tax Topics - Income Tax Act - Section 116 - Subsection 116(1) deemed tcp following amalgamation 155
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5.1) continuity of s. 13(5.1) on amalgamation 126
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) Amalco can continue objection and receive refunds 145
Tax Topics - Income Tax Act - Section 169 Amalco can continue objection 97
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) reserve after amalgamation 50
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Shareholder shareholder need not hold shares 82
Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(b) realted party, majority and 50% group exceptions 448
Tax Topics - Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(iii) reserve after amalgamation 50
Tax Topics - Income Tax Act - Section 66.7 - Subsection 66.7(7) successoring where non-wholly owned amalgamation 85
Tax Topics - Income Tax Act - Section 69 - Subsection 69(13) no disposition of predecessor property on general principles 103
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1.4) s. 87(5) not applicable 104
Tax Topics - Income Tax Act - Section 80.01 - Subsection 80.01(3) non-87 amalgamation/no FX gain 159
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3) no deemed dividend to dissenter on amalgamation 81
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) election filing by Amalco 103
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1.1) s. 87(1.1) qualifies for all s. 87 purposes 60
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1.2) successoring where non-wholly owned amalgamation 85
Tax Topics - Income Tax Act - Section 87 - Subsection 87(10) deemed listing of temporary Amalco shares 114
Tax Topics - Income Tax Act - Section 87 - Subsection 87(11) gain if high PUC is sub shares 47
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1) presumptive satisfaction of s. 87(1)(a)/dissent and squeeze-outs onside 260
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 0
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 58
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(c) reserve after amalgamation 103
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(d) cost amount carryover 135
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(e.1) s. 100(2.1) applies to non-qualifying amalgamation 58
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(o) no continuity rule for non-security options 133
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(q) pre-amalgamation services 96
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.11) loss-carry back to parent 159
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2.1) dovetailing with s. 88(1.1) 38
Tax Topics - Income Tax Act - Section 87 - Subsection 87(3.1) 328
Tax Topics - Income Tax Act - Section 87 - Subsection 87(3) PUC shifts 181
Tax Topics - Income Tax Act - Section 87 - Subsection 87(4) fractional share cash/ACB or value shift/implied non-recognition for predecessor shares 247
Tax Topics - Income Tax Act - Section 87 - Subsection 87(7) dovetailing with s. 78 and 112(12) 171
Tax Topics - Income Tax Act - Section 87 - Subsection 87(9) allocation of s. 87(9)(c)(ii) excess as parent chooses 218
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) late designation 106
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1.1) dovetailing with s. 87(2.1) 56
Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) partnership dissolution on amalgamation 123
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2.2) deemed non-arm's length relationship on amalgamation 415
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) deemed non-arm's length relationship on amalgamation 323
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(14) class continuity on non-arm's length amalgamation 311
Tax Topics - Income Tax Regulations - Regulation 8503 - Subsection 8503(3) - Paragraph 8503(3)(b) pre-amalgamation services 96

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 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)

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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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Words and Phrases
right
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

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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 310

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

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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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

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 185

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

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28 April 2005 External T.I. 2005-012195 -

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2003 CALU Roundtable Q. 10, 2003-000425 -

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7 January 2003 External T.I. 2002-013367 -

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

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17 October 1996 External T.I. 5-962367 -

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8 February 1995 T.I. 942128

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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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Subparagraph 251(5)(b)(i)

Administrative Policy

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

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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)

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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 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

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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)

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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 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)

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

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 250

Administrative Policy

Paragraph 251(6)(b)

See Also

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

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Administrative Policy

Paragraph 251(6)(c)