Section 4

Subsection 4(1) - Income or loss from a source or from sources in a place

Administrative Policy

7 June 2017 CPTS Roundtable, 2017-0695131C6

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Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Proceeds of Disposition Q.1 - Daishowa extends beynd reforestation and reclamation obligations only on a case-by-case basis 199
Tax Topics - Income Tax Act - Section 66 - Subsection 66(15) - Canadian Resource Property - Paragraph (d) Q.2 - a Canadian resource royalty interest requires a right to “take production” 129
Tax Topics - Treaties - Income Tax Conventions - Article 13 Q.3 - Canada-U.K. Treaty does not exempt shares deriving their value from Canadian oil and gas licences – even where the Canadian business is carried on “in” them 185
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) Q.4 - by analogy to mining, hydrocarbons may be similar properties 327
Tax Topics - Income Tax Regulations - Regulation 1101 - Subsection 1101(1) Q.5 - normal course dispositions of oil and gas properties generally are not of a separate business 123
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 26 Q.7 - refinery catalysts are Class 26 property 81
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 49 Q.8 - taxpayers generally have the documentary evidence on hand to allocate costs between pipelines and pipeline appendages 111

Paragraph 4(1)(a)

Commentary

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Cases

Dupont Canada Inc. v. Canada, 2001 DTC 5269, 2001 FCA 114

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Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336

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Engler v. The Queen, 94 DTC 6280 (FCTD)

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Gulf Canada Ltd. v. The Queen, 90 DTC 6622 (FCTD), aff'd 93 DTC 6123 (FCA)

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Macmillan Bloedel Ltd. v. The Queen, 90 DTC 6219 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Accounting Principles 14
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) loss on forward contract to lock in Canadian dollar cost of U.S.-dollar borrowing was issue expense 185
Tax Topics - Income Tax Regulations - Regulation 700 - Subsection 700(1) 116

Pe Ben Industries Co. Ltd. v. The Queen, 88 DTC 6347, [1988] 2 CTC 120 (FCTD)

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Excelsior Life Insurance Co. v. The Queen, 85 DTC 5164, [1985] 1CTC 213 (FCTD)

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Tax Topics - Statutory Interpretation - Scheme 38

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 31 - Subsection 31(1) 60

The Queen v. Dorchester Drummond Corp. Ltd., 79 DTC 5163, [1979] CTC 219 (FCTD)

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Randall v. Minister of National Revenue, 67 DTC 5151, [1967] CTC 236, [1967] S.C.R. 484

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Interprovincial Pipe Lane Co. v. Minister of National Revenue, 59 DTC 1229, [1959] CTC 339, [1959] S.C.R. 763

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 126 - Subsection 126(1) corporate-level borrowing did not relate to investment in sub 203

Canadian Kodak Sales Ltd. v. MNR, 54 DTC 1194 (Ex Ct)

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See Also

Atlantic Packaging Products Ltd. Atlantic Produits D'Emballage Ltée v. The Queen, 2018 TCC 183

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 54.2 s. 54.2 did not apply to the drop-down of under 68% of the assets of a business division to a Newco for Newco shares 686

Leekes Ltd v HM Revenue & Customs, [2018] EWCA Civ 1185

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Tax Topics - Income Tax Act - Section 111 - Subsection 111(5) - Paragraph 111(5)(a) - Subparagraph 111(5)(a)(ii) ability of successor to apply predecessor losses to income from same trade did not extend to profits from an enlarged trade 439

Société générale valeurs mobilières inc. v. The Queen, 2016 TCC 131, aff'd 2017 FCA 3

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Tax Topics - Treaties - Income Tax Conventions - Article 24 Brazilian tax sparing provision did not permit the taxpayer to shelter Canadian-source income 552
Tax Topics - Treaties OECD commentaries applied to Brazil (not an OECD member) 209

Kruger Incorporated v. The Queen, 2015 DTC 1127 [at 788], 2015 TCC 119, rev'd 2016 FCA 186

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) options contracts purchased, but not those written, were inventory 188
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory options contracts purchased, but not those written, were inventory 114
Tax Topics - Income Tax Act - Section 9 - Timing realization principle applied to FX options written by taxpayer 293

Ruff v. The Queen, 2012 TCC 105

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CAE Inc. v. The Queen, 2011 DTC 1362 [at 2031], 2011 TCC 354, aff'd 2013 DTC 5084 [at 5944], 2013 FCA 92

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Stare Decisis 189

Dubois c. La Reine, 2007 DTC 1534, 2007 TCC 461 (Informal Procedure)

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Tinhorn Creek Vineyards Ltd. v. The Queen, 2005 TCC 693

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 28 - Subsection 28(1) - Paragraph 28(1)(b) winemaking an integral part of viticulture operation 229

The Queen v. London Life Insurance Co., 90 DTC 6001 (F.C.A)

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Re Seagrams Distillers (Ontario) Ltd. (1985), 54 OR (2d) 289 (Ont. D.C.)

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River Estates Sdn. Bhd. v. Dir. Gen. of Inland Revenue, [1984] BTC 20 (PC)

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Re Aluminum Co. of Canada Ltd. (1984), 46 OR (2d) 614 (HC), aff'd 54 OR (2d) 249 (Ont. D.C.).

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Gloucester Railway Carriage and Wagon Co., Ltd., [1925] AC 469, [1925] UKHL TC_12_720 (HL)

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Administrative Policy

23 April 2019 Internal T.I. 2018-0750821I7 F - Revenu d’emploi d’un Indien

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 employee lease-out servicing activity does not give rise to exempt income if only connection to reserve is employer residence 244

2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.4, 2016-0674831C6 F - Changement d'usage - duplex

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Tax Topics - Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(c) substantially renovating the personal-use portion of a rental property (without changing floor areas) generally would not engage the change-of-use rules 233
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property duplex is single property 45

22 September 2016 External T.I. 2015-0594721E5 F - Inventory of animal meat

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Tax Topics - Income Tax Act - Section 28 - Subsection 28(1) - Paragraph 28(1)(b) processing meat can form part of a farming business 192

S4-F11-C1 - Meaning of Farming and Farming Business

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7 May 2014 Internal T.I. 2014-0528251I7 - Surface Rentals for Wind Farms

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Farming wind farm not a farm 97

19 November 2013 External T.I. 2013-0510351E5 - Steel Tanks and Oak Barrels of a Winery Business

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13 June 2012 External T.I. 2012-0440381E5 - Application of Income Tax Regulation 2602

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Tax Topics - Income Tax Regulations - Regulation 2602 - Reg. 2602(1) allocation to hockey venues 60

29 February 2012 External T.I. 2012-0435151E5 - Installation of Solar Panels

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Words and Phrases
incidental

20 January 2010 Internal T.I. 2009-0348571I7 - Interest Rate Swaps and Resource Profits

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17 July 1997 Internal T.I. 7-970054 -

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88 CPTJ - Q.23

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IT-206R "Separate Businesses" 1 January 1995

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Paragraph 4(1)(b)

Administrative Policy

9 February 2012 External T.I. 2008-0280941E5 F - Foreign sourced income - transportation

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) incidental business activities in jurisdiction may not constitute carrying on business there 45
Tax Topics - Income Tax Act - Section 126 - Subsection 126(9) s. 4(1)(b) applied for s. 126(9) purposes 153
Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Business-Income Tax NY franchise tax qualified as an income tax only if it was not based on non-income specified minimums 221

Articles

Markovitz, "Permanent Establishment - Home Office Relations", International Tax Planning, 1996 Canadian Tax Journal, Vol. 44, No. 4, p. 112.

Subsection 4(2)

Administrative Policy

18 June 2015 External T.I. 2015-0578071E5 F - Reimbursement of overpayment of QPIP benefits

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Subsection 4(3) - Deductions applicable

Cases

Interprovincial Pipe Line Company v. Minister of National Revenue, 68 DTC 5093, [1968] CTC 156, [1968] S.C.R. 498

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 126 - Subsection 126(1) s. 4(3) requires netting of interest expense 56

Administrative Policy