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Commentary

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Cases

Canada v. Lysanne Gendron, 2016 CAF 1

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Baird v. Canada, 2010 DTC 5035 [at 6653], 2010 FCA 35

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2529-1915 Québec Inc. v. Canada, 2009 DTC 5023 [at 5585], 2008 FCA 398

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Sham capital dividend elections for distributions of what should have been known to be income-account gains were shams 245
Tax Topics - General Concepts - Tax Avoidance capital dividend elections for distributions of what should have been known to be income-account gains were shams 245
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business shares premiums received for marketing tax scheme were business income 196
Tax Topics - Income Tax Act - Section 83 - Subsection 83(2) capital dividend elections for distributions of what should have been known to be income-account gains were shams 656
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business shares premiums received for marketing tax scheme were business income 204

Ellis v. The Queen, 2007 DTC 996, 2007 TCC 289, aff'd 2008 DTC 6230, 2008 FCA 92

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Evans v. Canada (Attorney General), 2003 DTC 5329, 2003 FCA 218, aff'g sub nom. Bossy v. The Queen, 2002 DTC 1763, Docket: 2000-1817-IT-G (TCC)

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McGroarty v. the Queen, 94 DTC 6276 (FCTD)

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Forest Lane Holdings Ltd. v. The Queen, 90 DTC 6495 (FCTD)

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Sullivan Estate v. The Queen, 90 DTC 6191 (FCTD)

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Pollock v. The Queen, 90 DTC 6142 (FCTD), aff'd 94 DTC 6050 (FCA)

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Imperial Stables (1981) Ltd. v. The Queen, 90 DTC 6135 (FCTD), aff'd 92 DTC 6189 (FCA)

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Karben Holding Ltd. v. The Queen, 89 DTC 5413 (FCTD)

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Grohne v. The Queen, 89 DTC 5220 (FCTD)

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Dumas v. MNR, 89 DTC 5004 (FCA)

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Placements Bourget Inc. v. The Queen, 88 DTC 6274 (FCTD)

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Cull v. The Queen, 87 DTC 5322, [1987] 2 CTC 63 (FCTD)

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Mould v. The Queen, 86 DTC 6087, [1986] 1 CTC 271 (FCTD)

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Busby v. The Queen, 86 DTC 6018, [1986] 1 CTC 147 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 7 - Subsection 7(5) 54

Watts Estate v. The Queen, 84 DTC 6564, [1984] CTC 653 (FCTD)

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The Queen v. Roynat Ltd., 81 DTC 5072, [1981] CTC 93 (FCTD)

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Weldon v. The Queen, 80 DTC 6224, [1980] CTC 301 (FCTD)

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Malka v. The Queen, 78 DTC 6144, [1978] CTC 219 (FCTD)

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McAdam v. The Queen, 78 DTC 6133, [1978] CTC 198 (FCA)

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Gold v. The Queen, 77 DTC 5430, [1977] CTC 616 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 62 100

Western Wholesale Drug Ltd. v. The Queen, 77 DTC 5021, [1977] CTC 1 (FCTD)

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Darke v. MNR, 76 DTC 6468, [1976] CTC 734 (FCTD)

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McKinley v. MNR, 74 DTC 6138, [1974] CTC 170 (FCA)

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Wellington Hotel Holdings Ltd. v. MNR, 73 DTC 5391 (FCTD)

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Burgess v. MNR, 73 DTC 5040, [1973] CTC 58 (FCTD)

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Atwater Western Corp. v. MNR, 70 DTC 6312, [1970] CTC 472 (Ex Ct)

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H.R. Whittall v. Minister of National Revenue, 67 DTC 5264, [1967] CTC 394, [1968] S.C.R. 432

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Minister of National Revenue v. Foreign Power Securities Corporation Ltd., 67 DTC 5084, [1967] CTC 116, [1967] S.C.R. 295

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Fraser v. Minister of National Revenue, 64 DTC 5224, [1964] CTC 372, [1964] S.C.R. 657

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate sale of shares was alternative method of effecting secondary intention re land 149

Osler, Hammond & Nanton Limited v. Minister of National Revenue, 63 DTC 1119, [1963] CTC 164, [1963] S.C.R. 432

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Hill-Clark-Francis Limited v. Minister of National Revenue, 63 DTC 1211, [1963] CTC 337, [1963] S.C.R. 452

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Irrigation Industries Ltd. v. The Minister of National Revenue, 62 DTC 1131, [1962] CTC 215, [1962] S.C.R. 346

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Gardiner v. Minister of National Revenue, 54 DTC 1015, [1954] CTC 24, [1964] S.C.R. 66 (SCC)

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See Also

Foote v. The Queen, 2017 TCC 61

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Gervais v. The Queen, 2015 DTC 1026 [at 105], 2014 TCC 119, rev'd supra 2016 CAF 1

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 47 - Subsection 47(1) no averaging with identical share inventory 89

Prochuk v. The Queen, 2014 DTC 1050 [at 2917], 2014 TCC 17

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss trading RRSP funds does not make the annuitant a trader 114
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business trading RRSP funds does not make the annuitant a trader 114

Wong v. The Queen, 2013 DTC 1114 [at 606], 2013 TCC 130 (Informal Procedure)

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Kriplani v. The Queen, 2012 DTC 1027 [at 2629], 2011 TCC 542 (Informal Procedure)

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Charbonneau Trust v. Quebec (Deputy Minister of Revenue), 2010 QCCA 400

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1338664 Ontario Limited v. The Queen, 2008 DTC 4126, 2008 TCC 350

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Leng v. The Queen, 2007 DTC 370, 2007 TCC 59 (Informal Procedure)

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B.W. Strassburger Limited v. The Queen, 2004 DTC 3255, 2004 TCC 614

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Sandnes v. The Queen, 2004 DTC 2466, 2004 TCC 244

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Bossy v. The Queen, 2002 DTC 1763 (TCC)

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Hollinger Inc. v. The Queen, 98 DTC 1913 (TCC), aff'd 99 DTC 5500 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Computation of Profit 76

Pitch v. MNR, 93 DTC 939 (TCC)

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Waylee Investments Ltd. v. CIR, [1990] BTC 543 (PC)

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Administrative Policy

24 March 2015 External T.I. 2012-0470991E5 F - Mutual fund trust

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(21) flow-through to unitholder of capital gain designated by MFT 175
Tax Topics - Income Tax Act - Section 132 - Subsection 132(6) day trading included in investment undertaking 56
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose s. 39(4) presumption establishing expense non-deductibility 60
Tax Topics - Income Tax Act - Section 39 - Subsection 39(5) - Paragraph 39(5)(a) election can be made by leveraged day-trading MFT 175

20 March 2012 External T.I. 2012-0438651E5 - Capital vs Income

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Income Tax Technical News, No. 7, 21 February 1996 (cancelled)

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May 1995 Tax Executive Institute Round Table, Q. 19

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15 September 1994 External T.I. 5-941818 -

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25 May 1994 External T.I. 5-940421 -

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1 December 1992 T.I. (Tax Window, No. 27, p. 9, ¶2319)

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25 August 1992 T.I. (Tax Window, No. 23, p. 13, ¶2153)

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25 October 1991 T.I. (Tax Window, No. 12, p. 10, ¶1554)

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13 June 1991 Memorandum (Tax Window, No. 4, p. 20, ¶1300)

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18 March 1991 T.I. (Tax Window, No. 1, p. 20, ¶1156)

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10 September 1990 T.I. (Tax Window, Prelim. No. 1, p. 18, ¶1012)

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30 March 1990 T.I.: 6 April 1990 Memorandum (September 1990 Access Letter, ¶1408)

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20 July 1989 Memorandum (Dec. 89 Access Letter, ¶1068)

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86 C.R. - Q.16

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86 C.R. - Q.20

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84 C.R. - Q.49

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84 C.R. - Q.52

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81 C.R. - Q.6

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80 C.R. - Q. 8

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IT-459 "Adventure or Concern in the Nature of Trade"

IT-479R "Transactions in Securities"

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Articles

Sandler, "Character Roles: Property Transfers and Characterization Issues", 1996 Canadian Tax Journal, Vol. 44, No. 3, p. 605.

Adamson, "Portfolio Securities Transactions", 1992 Canadian Tax Journal, No. 3, p. 736.

Durnford, "Profits on the Sale of Shares: Capital Gains or Business Income? A Fresh Look at Irrigation Industries", Canadian Tax Journal, July/August 1987, p. 837.