Commodities, and commodities futures and derivatives

Commentary

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Cases

Canada v. Zelinski, 2000 DTC 6001 (FCA)

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The Queen v. Mel-Bar Ranches, 89 DTC 5189 (FCTD)

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Armstrong v. The Queen, 85 DTC 5396 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence 49

Westcon Engineering and Contractors Ltd. v. The Queen, 77 DTC 5398, [1977] CTC 567 (FCTD)

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Doyle v. MNR, 70 DTC 6251, [1970] CTC 365 (Ex.Ct.), briefly aff'd 78 DTC 6027, [1978] CTC 530, 1 S.C.R. 547

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Orlando v. The Minister of National Revenue, 62 DTC 1064, [1962] CTC 108, [1962] S.C.R. 261

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Frankel Corporation Ltd. v. Minister of National Revenue, 59 DTC 1161, [1959] CTC 244, [1959] S.C.R. 713

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MNR v. Taylor, 56 DTC 1125, [1956] CTC 189 (Ex Ct)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business purchase of large quantity of lead for resale was an adventure 125

Atlantic Sugar Refineries v. M.N.R., 49 DTC 602, [1949] S.C.R. 706

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See Also

Wright v. The Queen, 2003 DTC 763 (TCC)

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Pustina v. The Queen, 96 DTC 1594 (TCC)

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Wain v. Cameron, [1995] BTC 299 (Ch. D.)

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Harms v. MNR, 84 DTC 1666 (TCC)

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Wisdom v. Chamberlain (1968), 45 TC 92 (C.A.)

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Commissioners of Inland Revenue v. Fraser (1942), 24 TC 498 (Ct. of Ses. (First Div.))

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Rutledge v. Commissioners of Inland Revenue (1929), 14 TC 490 (Ct. of Ses. (First Div.))

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Doughty v. Commissioner of Taxes, [1927] AC 327 (PC)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence step up in recorded carrying value not profit 125
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Goodwill 128

Administrative Policy

23 December 2013 Internal T.I. 2013-0514701I7 - Bitcoins

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Example

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5 November 2013 CRA Press Release "What you should know about digital currency"

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Computation of Profit 67

10 July 2012 Internal T.I. 2011-0418541I7 - XXXXXXXXXX hedges

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25 February 2011 External T.I. 2011-0392061E5 - Commodities and mutual Funds

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16 December 2004 External T.I. 2004-008197 -

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1996 Alberta CA Roundtable Q. 5, 5-961695 -

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21 April 1995 T.I. 950986

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6 September 1994 External T.I. 5-941294 -

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23 February 1994 Memorandum 940210

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11 January 1994 External T.I. 5-9325855

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2 September 1992 Memorandum (Tax Window, No. 24, p. 17, ΒΆ2222)

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13 May 1992 Internal T.I. 7-921151 -

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IT-373R "Farm Woodlots and Tree Farms"

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 43 - Subsection 43(1) 39

IT-346R "Commodity Futures and Certain Commodities"

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CPP-3 "Speculators in Commodity Futures and Certain Commodities"