Section 31

Subsection 31(1) - Loss from farming where chief source of income not farming

Cases

Canada v. Craig, 2012 SCC 43, [2012] 2 S.C.R. 489

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Stare Decisis previous SCC decision overruled - but FCA should have followed 130

Gunn v. Canada, 2006 DTC 6544, 2006 FCA 281

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Tax Topics - Statutory Interpretation - Resolving Ambiguity uncertainty from lack of explicitness resolved in taxpayer's favour 121

Grenier v. Canada, 2005 DTC 5104, 2004 FCA 148

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Taylor v. Canada, 2002 DTC 7596, 2002 FCA 425

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Kroeker v. R., 2002 DTC 7436, 2002 FCA 392

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Watt v. Canada, 2001 DTC 5237, 2001 FCA 72

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Dorfman v. M.N.R., 72 DTC 6231 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 3 41

The Queen v. Donnelly, 96 DTC 5499 (FCA)

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Phillips v. The Queen, 96 DTC 6581 (FCTD)

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The Queen v. Twigg, 96 DTC 6297 (FCTD)

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R & W Such Holdings Ltd. v. The Queen, 96 DTC 6455 (FCTD)

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The Queen v. ICHI Canada Ltd., 95 DTC 5384 (FCTD)

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Stecko v. The Queen, 95 DTC 5215 (FCTD)

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Rothgeb v. The Queen, 94 DTC 6703 (FCTD)

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Wilson v. The Queen, 94 DTC 6645 (FCTD)

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Noel v. The Queen, 94 DTC 6606 (FCTD)

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Mackenzie v. The Queen, 93 DTC 5291 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) 19

The Queen v. Timpson, 93 DTC 5281 (FCA)

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The Queen v. Poirier, 92 DTC 6335 (FCA)

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The Queen v. Wylie, 92 DTC 6294 (FCTD)

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White v. The Queen, 91 DTC 5598 (FCTD)

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Robinson v. The Queen, 91 DTC 5302 (FCTD)

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The Queen v. Service d'administration Champlain Inc., 91 DTC 5200 (FCTD), aff'd 94 DTC 6604 (FCA)

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The Queen v. Roney, 91 DTC 5148 (FCA)

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Dand Auto Parts Ltd. v. The Queen, 90 DTC 6533 (FCTD)

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Levy v. The Queen, 90 DTC 6346 (FCTD)

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Nijjar v. The Queen, 90 DTC 6092 (FCTD)

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Glass v. The Queen, 89 DTC 5497 (FCTD)

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Pavlakovich v. The Queen, 89 DTC 5432 (FCTD)

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Mohl v. The Queen, 89 DTC 5236 (FCTD)

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The Queen v. Hoeft, 89 DTC 5144 (FCTD)

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The Queen v. Morrissey, 89 DTC 5080 (FCA)

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Richardson v. The Queen, 89 DTC 5001 (FCTD)

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MacRae v. The Queen, 88 DTC 6454, [1988] 2 CTC 233 (FCTD), aff'd 89 DTC 5526 (FCA)

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Wilson v. The Queen, 88 DTC 6430, [1988] 2 CTC 222 (FCTD)

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Gagné v. The Queen, 88 DTC 6401, [1988] 2 CTC 332 (FCTD)

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Mott v. The Queen, 88 DTC 6359, [1988] 2 CTC 127 (FCTD)

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The Queen v. Connell, 88 DTC 6166, [1988] 1 CTC 247 (FCTD), aff'd 92 DTC 6134 (FCA)

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Gray v. The Queen, 86 DTC 6504, [1986] 2 CTC 382 (FCTD)

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Gordon v. The Queen, 86 DTC 6426, [1986] 2 CTC 280 (FCTD), aff'd 89 DTC 5481 (FCA)

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Buchanan Forest Products Ltd. v. The Queen, 86 DTC 6282, [1986] 2 CTC 7 (FCTD)

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Clarkson Co. Ltd., Trustee of Poirier v. The Queen, 86 DTC 6124, [1986] 1 CTC 308 (FCTD)

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Hadley v. The Queen, 85 DTC 5058, [1985] 1 CTC 62 (FCTD)

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Graham v. The Queen, 83 DTC 5399, [1983] CTC 370 (FCTD), aff'd 85 DTC 5256, [1985] 1 CTC 380 (FCA)

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Plante v. The Queen, 83 DTC 5378, [1983] CTC 341 (FCTD)

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Kasper v. The Queen, 82 DTC 6148, [1982] CTC 178 (FCTD)

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Klie v. The Queen, 81 DTC 5061, [1981] CTC 154 (FCTD)

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The Queen v. Zavitz, 81 DTC 5007, [1981] CTC 17 (FCTD)

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H. Brown v. The Queen, 80 DTC 6341, [1980] CTC 413 (FCTD)

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Moldowan v. The Queen, 77 DTC 5213, [1977] CTC 310, [1978] 1 S.C.R. 480

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See Also

Crichton v. The Queen, 2013 DTC 1104 [at 566], 2013 TCC 96 (Informal Procedure)

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Curtis v. The Queen, 2012 DTC 1212 [at 3575], 2012 TCC 248 (Informal Procedure)

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Turbide v. The Queen, 2011 DTC 1347 [at 1941], 2011 TCC 371

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Falkener v. The Queen, 2007 DTC 1470, 2007 TCC 514 (Informal Procedure)

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Stackhouse v. The Queen, 2007 DTC 620, 2007 TCC 146

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Granger v. The Queen, 2001 DTC 386 (TCC)

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Miller v. The Queen, 2000 DTC 1502 (TCC)

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Administrative Policy

21 January 2016 Roundtable, 2016-0625131C6 F - Farming losses

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21 June 1989 Memorandum (July 1990 Access Letter, ¶1312)

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85 C.R. - Q.17

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Subsection 31(2) - Determination by Minister

Cases

Vincent v. Minister of National Revenue, 66 DTC 5123, [1966] CTC 147, [1966] S.C.R. 374

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