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...
Section 35
Cases
FU2 Productions Ltd. v. Canada, 2024 FCA 45
The taxpayer appealed a reassessment of its 2011 taxation year – made in reliance on a retroactive amendment made to the relevant ITA provision...
See Also
FU2 Productions Ltd. v. The King, 2022 TCC 148, aff'd 2024 FCA 45
The taxpayer appealed a reassessment of its 2011 taxation year – made in reliance on a retroactive amendment made in 2014 to the definition in...
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...
| 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, 2022 TCC 67
The taxpayer contributed shares of a private company each year from 2009 to 2012, and sold the shares in 2013 for around $114,000. After the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 207.05 - Subsection 207.05(2) | the advantage tax is a tax, not a penalty | 220 |
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...
| 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 |
Articles
Pascale Desmarais, Olivier Fournier, "Dow Chemical and the Constitutionality of Subsection 247(10)", Canadian Tax Focus. Vol. 13, No. 3, August 2023, p. 10
Quaere, whether a provision that effectively gives CRA the discretion to impose tax is constitutional
- In the Dow Chemical appeal, the Supreme...
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...
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...
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...
| 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...
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...
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...
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 224 - Subsection 224(1.2) | 83 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 81 |
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...
| 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...
| 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...
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...
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Ontario - Employer Health Tax Act - Total Ontario Remuneration | 113 |
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...
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...
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...
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....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Non-Business-Income Tax | 142 |
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Absurdities | 64 | |
| Tax Topics - Statutory Interpretation - Drafting Style | 71 |
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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Non-Business-Income Tax | 152 |
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...
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...
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...
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,...
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...
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...
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...
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...
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 216 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 125 | 86 |
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...
| 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...
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...
| 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...
| 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...
| 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...
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Subsection 92(10) | 61 |
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...
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...
| 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 |