Constitution Act, 1867

Cases

Air Canada v. A.G. (B.C.), [1984] 3 WWR 353 (BCSC), aff'd [1986] 5 WWR 385 (BCCA), leave granted [1987] 1 WWR IXVIII (SCC)

Where the Legislature has the constitutional power to enact a measure then provided that it is done in proper form (i.e., as direct, rather than...

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Section 53

Cases

Hunt v. Canada, 2020 FCA 118

The taxpayer implemented an estate freeze, subscribed for common shares of the company at a low value and contributed those shares to his TFSA at...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 207.06 - Subsection 207.06(2) FCA would be prepared to consider whether any broad discretion of CRA to waive tax was unconstitutional 341

See Also

Hunt v. The Queen, 2018 TCC 193, aff'd on narrower grounds 2020 FCA 118

A taxpayer implemented an estate freeze, subscribed for common shares of the company at a low value and contributed those shares to his TFSA at a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 207.05 - Subsection 207.05(2) discretion under s. 207.06(2) did not render s. 207.05 unconstitutional 371
Tax Topics - Income Tax Act - Section 207.06 - Subsection 207.06(2) Minister must consider the three s. 207.06(2) criteria 160
Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 91 - Subsection 91(3) 100% TFSA advantage tax did not infringe provincial property-and-civil-rights power 233

Section 91

Cases

Reference re Greenhouse Gas Pollution Pricing Act, 2021 SCC 11

The majority found that the fuel charge and excess emissions charges imposed under the Greenhouse Gas Pollution Pricing Act, Part 5 (the...

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Words and Phrases
tax

Reference re Greenhouse Gas Pollution Pricing Act, 2019 ONCA 544, aff'd 2021 SCC 11

Strathy, CJO rejected the submissions of Ontario that the fuel charge and excess emissions charges imposed under the Greenhouse Gas Pollution...

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Subsection 91(24)

Cases

Rice v. ARQ, 2016 QCCA 666

Status (Mohawk) Indians selling gasoline on the Kahnawake Reserve to non-Indian purchasers were not exempted by s. 87 of the Indian Act from the...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 35 - Subsection 35(1) s. 35 did not accord an unfettered right to trade 147
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 25 no unfettered right of Indians to trade 167
Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 status Indians were required to collect sales tax on sales to non-Indians 305
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(1) status Indians were required to collect sales tax on sales to non-Indians 71

Subsection 91(27)

Cases

Krassman v. The Queen, 79 DTC 5313, [1979] CTC 394 (FCTD)

The prohibition in the Tax Rebate Discounting Act against the acquisition by a discounter of a right to a tax refund for cosideration equal to...

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Subsection 91(3)

Cases

International Pentecostal Ministry Fellowship of Toronto v. Canada (National Revenue), 2010 DTC 5045 [at 6708], 2010 FCA 51

In appealing a revocation of its charitable registration, the taxpayer argued that the registration of charities was ultra vires Parliament, as it...

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The Queen v. TransGas Ltd., 93 DTC 5391, [1993] 1 CTC 280 (Sask. C.A.), briefly aff'd (1994), 120 DLR (4th) 715, [1994] 3 S.C.R. 753

At a time a construction company ("Mid-Plains") abandoned work on a contract for a Crown agency ("TransGas"), TransGas, in addition to holding...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 224 - Subsection 224(1.2) 215

Pembina on the Red Development Corp. Ltd. v. Triman Industries Ltd., 92 DTC 6174, [1992] 1 CTC 133 (Man. C.A.)

In finding that s. 224(1.2) of the Act was not ultra vires, Scott C.J.M. stated (p. 6177):

"The purpose of the Act is not only to levy tax, but to...

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See Also

Hunt v. The Queen, 2018 TCC 193, aff'd on narrower grounds 2020 FCA 118

A taxpayer implemented an estate freeze, subscribed for common shares of the company at a low value and contributed those shares to his TFSA at a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 207.05 - Subsection 207.05(2) discretion under s. 207.06(2) did not render s. 207.05 unconstitutional 371
Tax Topics - Income Tax Act - Section 207.06 - Subsection 207.06(2) Minister must consider the three s. 207.06(2) criteria 160
Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 53 CRA’s discretion to waive tax does not render the tax unconstitutional 155

Subsection 92(2)

Cases

1068754 Alberta Ltd. v. Québec (Agence du revenu), 2019 SCC 37

The ARQ, which was seeking to determine whether a supposed Alberta trust was resident in Quebec, issued a requirement to a Calgary branch of the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) the ARQ could issue a requirement to a Calgary branch of a Quebec bank 466

Sga'nisim Sim'augit (Chief Mountain) v. Canada, 2013 DTC 5060 [at 5836] (BCCA)

The Nisga'a Tribal Council negotiated a treaty which was ratified by Parliament and the BC Legislature. The treaty authorized the Nisga'a...

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Dunne v. Quebec (Deputy Minister of Revenue), 2007 DTC 5248, 2007 SCC 19, [2007] 1 S.C.R. 853

Provisions of the Taxation Act (Quebec) which subjected the taxpayer to Quebec income tax on retiring allowances received by him from a...

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Eurig Estate (Re), [1998] 2 S.C.R. 565

Probate fees imposed by Ontario constituted taxes rather than fees given that they were enforceable by law (there being a practical and legal...

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Words and Phrases
tax

Progressive Packaging Ltd. v. Minister of Finance (Ontario), [1998] OJ No. 4798 (Ct. J. (GD)), briefly aff'd [1999] OJ No. 3613 (CA)

The appellant, which was an Ontario resident corporation with an Ontario head office and an Ontario permanent establishment and no permanent...

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Winterhaven Stables Ltd. v. A.-G. Canada, [1989] 1 CTC 16 (Alta. C.A.)

The main object of the Income Tax Act is not to raise money by direct taxation for provincial purposes, but to raise money by taxation, and...

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Air Canada v. A.G. (B.C.) (1989), 59 DLR (4th) 161 (SCC)

The Gasoline Tax Act (B.C.), which levied a per-gallon tax on "any person who, within the Province, purchases or receives delivery of gasoline for...

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Marine Petrobulk Ltd. v. A.G. (B.C.), [1984] 4 WWR 155 (BCSC), aff'd [1985] 4 WWR 663 (BCCA)

An amendment to the Gasoline (Coloured) Tax Act (B.C.), which subjected to tax net bunker fuel which was imported into B.C. from the U.S. by the...

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Newfoundland and Labrador Corporation Ltd. et al. v. Attorney General of Newfoundland, 138 DLR (3d) 577, [1982] 2 S.C.R. 260

In finding that a tax on the net royalty income from the grant of rights to engage in mining operations was an income tax, Martland J. stated (p....

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Minister of Finance of New Brunswick v. Simpsons-Sears Ltd. (1982), 130 DLR (3d) 385 (SCC)

In finding that New Brunswick legislation imposing retail sales tax on a retail merchandising company with respect to the value of catalogues...

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Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 S.C.R. 466, [1980] CTC 338

S.6A of the Succession Duty Act (BC), which provided that "where property of a deceased was situated outside the Province at the time of the death...

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Words and Phrases
in respect of

The Queen (Man.) v. Air Canada, [1980] 2 S.C.R. 303

The taxpayer, which had offices and maintenance and service facilities in Manitoba and whose aircraft landed and took off from Manitoba, was...

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Canadian Industrial Gas & Oil Ltd. v. Government of Saskatchewan et al., 80 DLR (3d) 449, [1978] 2 S.C.R. 545

In order to divert to itself the increase in the price of oil that occurred after 1973, the Legislature of Saskatchewan enacted a "mineral income...

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Words and Phrases
royalty

Alworth v. Minister of Finance (1977), 76 DLR (3d) 99 (SCC)

The taxpayers, who were trustees (principally foreign trustees) of foreign trusts, submitted that the Logging Tax Act (BC), which levied a tax on...

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Kerr v. Canada (Superintendent of Income Tax), [1942] S.C.R. 435

The taxpayer submitted that the tax imposed by the Income Tax Act (Alberta) was a tax on income rather than a tax on persons, so that the Province...

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The King v. National Trust Co., [1933] S.C.R. 670

Bonds of two Canadian railway companies that were guaranteed by the government of Canada were specialties. Furthermore, the situs of intangible...

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Provincial Treasurer of Alberta v. Kerr, [1933] AC 710

The Succession Duties Act (Alberta) made the executors of the respondent estate of an Alberta domiciled executor personally liable for the duties,...

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Brassard v. Smith, [1925] AC 371

At the time of the death of the testator, who was domiciled in Nova Scotia, he held in Nova Scotia shares of the Royal Bank of Canada whose...

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Woodruff v. Attorney General for Ontario, [1908] AC 508

The deceased, before his death while domiciled in Ontario, transferred in New York securities including U.S. municipal debentures to his sons. His...

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Bank of Toronto v. Lambe (1887), 12 AC 575 (PC)

A capital tax imposed by Quebec on the appellant bank, which was incorporated in Canada, had its principal place of business in Toronto but had an...

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See Also

Fitter International Inc. v British Columbia, 2021 ABCA 54

The Alberta Court of Appeal found that the Alberta Court of Queen’s Bench lacked the jurisdiction to hear an application by an Alberta company...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Ontario - Crown Liability and Proceedings Act, 2019 - Section 16 - Subsection 16(1) B.C. must be sued in B.C. for unconstitutionally imposing extra-provincial sales tax obligations on non-B.C. vendors 228

Minister of National Revenue v. Fitzgerald, [1949] CTC 101, [1949] S.C.R. 453 (SCC)

A testator (A) domiciled and resident in British Columbia, who died in 1921, bequeathed his property to his surviving wife (B), with the assets of...

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Subsection 92(10)

Cases

City of Medicine Hat v. A.G. (Canada), 85 DTC 5365 (Alta. C.A.)

The fact that the Natural Gas and Liquids Tax and the Petroleum and Gas Revenue Tax may have inhibited the City of Medicine Hat to some extent in...

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Section 96

Cases

Prairies Tubulars (2015) Inc. v. Canada (Border Services Agency), 2021 FC 36

The taxpayer, after failing to respond to requests of the CBSA for information, was assessed with anti-dumping duties of $18.8 million in...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Special Import Measures Act - Section 56 - Subsection 56(1.01) - Paragraph 56(1.01)(a) ss. 56(1.01)(a), 56(1.1)(a), 58(1.1)(a) and 58(2)(a) requirements for paying duty were not unconstitutional 241

Section 101

Cases

Stephens Estate v. The Queen, 82 DTC 6132, [1982] CTC 138 (FCA)

The Federal Court had no jurisdiction to entertain a claim against Department officials for collecting taxes in a fashion not authorized by the...

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Section 125

Cases

Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63

BCI was a B.C. Crown agent which was formed to manage and hold investments for the provincial pension plans. The governing B.C. Act (the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) statutory trust was not necessarily a “trust” 271
Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 “trust” interpreted in accordance with its common law meaning 349
Tax Topics - Excise Tax Act - Section 122 s. 122 does not preclude imposition of collection duties 302

British Columbia Investment Management Corp. v. Canada (A. G.), 2018 BCCA 47, aff'd 2019 SCC 63

The petitioner (“bcIMC”) was created as a provincial Crown corporation by special Act (the “PSPPA”) to manage and hold investments for...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 122 deeming services provided by B.C. Crown agent in managing assets held in trust trenched on B.C. crown immunity 249
Tax Topics - Excise Tax Act - Section 267.1 - Subsection 267.1(5) - Paragraph 267.1(5)(a) services of trustees of managing assets held in trust would not be supply in absence of s. 267.1(5)(a) 170
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) arrangement under which the beneficiaries only had rights to units and no ownership of underlying assets was treated as a trust 170
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 19 enforcement of a reciprocal taxation agreement was possible pursuant to the Federal Courts Act 246

British Columbia Investment Management Corp. v. Canada (A. G.), 2016 BCSC 1803

The petitioner (“bcIMC”) was created as a provincial Crown corporation by special Act (the “PSPPA”) to manage, and hold investments in...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 122 BC Crown agent bound by agreement only to pay tax on fees chargeable against the investments held by it 204

Reference re Goods and Services Tax, [1992] 2 S.C.R. 445, [1992] GSTC 2

In finding that the ETA, Pt. IX (the “GST Act”) did not violate s. 125 of the Constitution Act, 1867, notwithstanding the imposition of a...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 122 GST collection obligation not an imposition on provincial funds 49

City of Medicine Hat v. A.G. (Canada), 85 DTC 5365 (Alta. C.A.)

In producing and distributing natural gas the City of Medicine Hat was acting at its own discretion rather than carrying out duties imposed by the...

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See Also

Surrey City Centre Mall Ltd. v. The Queen, 2012 TCC 619

A settlement payment received by the grandparent company of a project company as a result of the termination of contracts for the construction of...

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Section 133

Cases

Mazraani v. Industrial Alliance Insurance and Financial Services Inc., 2018 SCC 50

A laid-off “independent contractor” (Mazraani) appealed to the Tax Court on the basis that he had instead been employed in insurable...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 19 Tax Court’s pressuring witnesses to speak in English, not French, required a new hearing 444