Cases
Canada Without Poverty v. AG Canada, 2018 ONSC 4147
A registered charity devoted most of its resources to public policy advocacy with a view to ending poverty. Although this advocacy was subordinate...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(6.2) | ss. 149.1(6.2)(a) and (b) are of no force and effect | 375 |
Preamble
Cases
Huet v. The Queen, 95 DTC 5008, [1995] 1 CTC 367 (FCTD)
With respect to a submission that the sixteen-month delay between the announcement in the November 1981 Budget of the repeal of the income...
Vanguard Coatings and Chemicals Ltd. v. The Queen, 88 DTC 6374, [1988] 2 CTC 178 (FCA)
S.34 of the Excise Tax Act, which the trial judge found to give arbitrary administrative discretion to the Minister and to thus be contrary to the...
Section 2
Cases
Church of Atheism of Central Canada v. Canada (National Revenue), 2019 FCA 296
The appellant was a not-for profit federal corporation formed to preach Atheism through charitable activities. The Minister denied its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization - Paragraph (a) | advancement of atheism was not advancement of religion | 157 |
Section 1
Cases
Solvent Petroleum Extraction Inc. v. MNR, 88 DTC 6224, [1988] 1 CTC 325 (FCTD), aff'd 89 DTC 5381 (FCA)
The search and seizure procedures described in s. 231.3 are acceptable and within the reasonable limits prescribed by law under s. 1 of the Charter.
See Also
McFadyen v. The Queen, 2000 DTC 2473 (TCC), aff'd 2003 DTC 5015 (FCA)
Former s. 250(1)(e) was not contrary to the Charter.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 4 | 147 |
Paragraph 2(a)
Cases
Schachtschneider v. The Queen, 93 DTC 5298, [1993] 2 CTC 178 (FCA)
The fact that s. 118(1) at the time provided a greater benefit to an unmarried couple with a child than to a married couple with a child could not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | 60 |
O'Sullivan v. The Queen, 91 DTC 5491 (FCTD)
The taxpayer's statement of claim, which sought a reduction in his tax on the basis that part of those taxes would be used to finance abortions,...
Prior v. The Queen, 88 DTC 6207, [1988] 1 CTC 241 (FCTD), aff'd 89 DTC 5503 (FCA)
The taxpayer (a Quaker) who paid 10.5% of her tax liability to the Peace Tax Fund rather than to the Receiver General, was not entitled to a...
Paragraph 2(b)
Cases
Canada (Attorney General) v. Chad, 2018 FC 319
Federal Court Rule 317 provides that “A party may request material relevant to an application that is in the possession of a tribunal [e.g.,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Canada Evidence Act - Section 37 | CRA had to show and justify why it had to redact materials in order to not shed light on its audit methodology | 451 |
| Tax Topics - Income Tax Act - Section 231.6 - Subsection 231.6(2) | Minister required to provide material in support of requirement | 213 |
OPSEU v. National Citizens' Coalition, 90 DTC 6326, [1990] 2 CTC 163 (Ont CA)
Different methods of taxing income from a business or employment did not place any direct restrictions on the appellants' freedom of expression...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | 68 |
R. v. Reid, [1988] 3 WWR 162 (Alta. C.A.)
The requirement under s. 151 to calculate and estimate taxes owing does not breach the right to freedom of opinion.
See Also
Pakzad v. The Queen, 2017 TCC 83 (Informal Procedure)
Pak...d v. The Queen, 2016 TCC 144 disallowed the deduction from the taxpayer’s employment income of expenses of what did not qualify as a...
Section 6
Cases
Yates v. The Queen, 2001 DTC 761 (TCC) (Informal Procedure)
Contributions paid by the taxpayer (a former resident of the U.K. and a dual citizen of Canada and the U.K.) to the U.K. Inland Revenue Department...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 16 | 103 | |
| Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Non-Business-Income Tax | UK pension contribution not a tax | 105 |
Section 7
Cases
Federation of Law Societies of Canada v. Canada (Attorney General), 2023 BCSC 2068
In the underlying constitutional challenge, the Federation sought a declaration that ss. 237.3 and 237.4 were of no force or effect to the extent...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 237.3 - Subsection 237.3(2) - Paragraph 237.2(3)(c) | the application of ss. 237.3 and 237.4 to legal advisors could irrevocably damage the solicitor-client relationship and harm the public interest | 430 |
Canada (National Revenue) v. Friedman, 2019 FC 1583, aff'd 2021 FCA 101
The Friedmans, a married couple, who had not filed T1135 returns, each received Requests for Information under s. 231.1(1) (“RFIs”) that were...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(1) | Lin interpretation, that a requirement letter insufficiently specified who was covered, not followed | 299 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 13 | s. 231.1(1) demand made in civil audit context did not contravene s. 13 | 123 |
Canada (National Revenue) v. Stankovic, 2018 FC 462
In 2009, the French authorities obtained the Falciani List (on which an HSBC employee in Switzerland had copied account holder information) and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | a taxpayer with an unreported Swiss bank account was not yet under criminal investigation | 436 |
| Tax Topics - General Concepts - Stare Decisis | Quebec CA decision relied upon | 40 |
| Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(1) | mere suspicion of criminal activity did not oust s. 231.1 | 215 |
Samaroo v. Canada Revenue Agency, 2018 BCSC 324, rev'd 2019 BCCA 113
A couple who operated a restaurant in B.C. were awarded $1.7 million in damages (including $750,000 in punitive damages) against CRA for malicious...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Malicious Prosecution | CRA dominated prosecution and knowingly misstated evidence | 615 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 24(1) | malicious prosecution in breach of s. Charter rights gave rise to Charter s. 24 damages in the alternative | 159 |
Canada (Attorney General) v. Federation of Law Societies of Canada, 2015 SCC 7, [2015] 1 S.C.R. 401
The Proceeds of Crime (Money Laundering) and Terrorist Financing Act required law firms to verify the identity and record the identity of clients...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | Charter protection against statutory erosion of privilege extends beyond a criminal context and includes client identity | 381 |
| Tax Topics - General Concepts - Solicitor-Client Privilege | Charter protection against statutory erosion of privilege extends beyond a criminal context and includes client identity | 381 |
R. v. Kennedy, 2003 DTC 5413 (BCSC)
Metzger J. rejected a submission of the accused that as the Crown did not produce the original Income Tax Act but instead utilized a commercial...
Kaulius v. Canada, 2003 FCA 371, 2003 DTC 5644 (FCA), aff'd 2005 DTC 5538, 2005 SCC 55
Rothstein J.A., in rejecting an argument that the GAAR was contrary to section 7, stated that there was no suggestion in Gosselin v. Quebec...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Stare Decisis | 106 |
R. v. Jarvis (2000), 193 DLR (4th) 656 (Alta CA)
All statements made by the taxpayer to Revenue Canada were not admissible given the failure of Revenue Canada to caution him as to his rights and...
The Queen v. Gregory, 2000 DTC 6561 (FCA)
The trial judge had erred in agreeing to set down the question, as to whether s. 245 of the Act was unconstitutionally vague, without the benefit...
Del Zotto v. Canada, 97 DTC 5145, [1997] 2 CTC 103 (FCTD)
An enquiry under s. 231.4 into the financial affairs of a taxpayer ("Del Zotto") did not violate s. 7 of the Charter given that Del Zotto was not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.4 | 111 |
Hokhold v. The Queen, 93 DTC 5339, [1993] 2 CTC 99 (FCTD)
A retroactive amendment to s. 110(1)(f)(iii) of the Act was not contrary to ss.7 and 15 of the Charter.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity | 21 |
Clow v. The Queen, 92 DTC 6155, [1992] 1 CTC 172 (FCTD)
The taxpayer's rights under s. 7 of the Charter were not infringed by s. 167(5)(a) of the Income Tax Act.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 167 - Subsection 167(5) | 23 |
Chester v. The Queen, 92 DTC 6166, [1991] 1 CTC 430 (Man QB)
The laying of tax evasion charges approximately two years after the Minister first reassessed the taxpayer for the taxation years in question was...
Alan Tyler v. Minister of National Revenue, 91 DTC 5022, [1991] 1 CTC 13 (FCA)
A demand under s. 231.2(1)(a) of the Act for information the disclosure of which potentially could prejudice the taxpayer in relation to charges...
462657 Ontario Ltd. v. MNR, 89 DTC 5445, [1989] 2 CTC 218 (FCTD)
Revenue Canada officials obtained a warrant to search the residence of the appellant and then, six months later, obtained an appointment for a...
R. v. McCall, 85 DTC 5448, [1986] 1 CTC 23 (B.C. Prov. Ct.)
Where the Department of National Revenue had acted in gross disregard of the rights of the accused, the proceedings against the accused were...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | evidence inadmissible | 26 |
Spencer v. R., 85 DTC 5446, [1985] 2 CTC 310 (SCC)
S.7 cannot be relied upon where infringement of the individual's liberty or security, if any, does not result from the operation of Canadian law,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 43 |
See Also
Yao v. The King, 2024 TCC 19 (Informal Procedure)
Bocock J found that the exclusion of refugee claimants from the Canada child benefit (the “CCB”) was not contrary to s. 7 or 15 of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.6 - Eligible Individual - Paragraph (e) | refugee claimants were ineligible | 98 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | exclusion of refugee claimants from CCB was not contrary to s. 15 | 260 |
R. v. Morris, 2019 QCCQ 7635
The defendant, who faced tax evasion charges, was provided with a massive disclosure, mostly on a USB key, of his file. He complained of a lack...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Solicitor-Client Privilege | no waiver of privilege when ARQ auditor disclosed part of a legal opinion in her audit report | 214 |
SPE Valeur Assurable Inc. v. The Queen, 2019 TCC 174
In connection with an investigation of the taxpayers by the Criminal Investigations Directorate of CRA, the Directorate seized records of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 24(2) | documents seized in criminal tax evasion investigation could be used in subsequent s. 163(2) assessment | 359 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | very limited right of privacy respecting seized emails relevant to civil reassessments | 283 |
Leeper v. The Queen, 2015 DTC 1115 [at 733], 2015 TCC 82 (Informal Procedure)
It was not discriminatory under the Charter to deny medical expense tax credits for natural cancer remedies. Denying a tax credit did not prevent...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(n) | supplements, vitamins and herbs not eligible | 48 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | non-creditability of natural cancer remedies not discriminatory | 59 |
Section 8
Cases
Deegan v. Canada (Attorney General), 2022 FCA 158
Woods JA confirmed the rejection by the Federal Court of the position of two American citizens, who had had no significant connection with the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 266 - Subsection 266(2) | FATCA information reporting requirements did not contravene s. 8 of the Charter | 183 |
Minister of National Revenue v. Sharp, 2022 FCA 138
The respondent taxpayer alleged that the requirement letters issued to him pursuant to ITA s. 231.2 were invalid because they were issued for the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | Jarvis particulars were not pleaded | 180 |
Rémillard v. Canada (National Revenue), 2022 FCA 63
The taxpayer sought to challenge, through judicial review, information requests made by CRA (who was reviewing his residency status) to other...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 26 - Subsection 26(1) | certified court record containing the tribunal record was publicly accessible | 244 |
R v Young,, 2021 NSSC 361
An auditor (Power) performed an audit of a company, that then extended to seven related companies, that had very poor record-keeping and that had...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 288 - Subsection 288(1) | evidence gathered by an auditor regarding unsubstantiated ITC claims had an audit focus, and could be used in a criminal prosecution | 475 |
Rémillard v. Canada (National Revenue), 2020 FC 1061, aff'd 2022 CAF 63
The taxpayer, a retired businessman living in Barbados, sought to challenge, through judicial review, information requests made by CRA (who was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 318 - Subsection 318(1) | the certified Federal Court record is open to the public absent a specific confidentiality order | 585 |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 26 - Subsection 26(1) | open court principle applied in finding that the certified Federal Court record is open to the public absent a specific confidentiality order | 369 |
Deegan v. Canada (Attorney General), 2019 FC 960, aff'd 2022 FCA 158
Both plaintiffs were American citizens as a result of each having been born in the U.S., although neither spent more than a few years there as...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | insulating American citizens from FATCA-compliance obligations was not a s. 15 value | 276 |
| Tax Topics - Income Tax Act - Section 266 - Subsection 266(2) | Canada’s FATCA-related legislation does not contravene the Charter | 208 |
R. v. Mariani, 2019 ONCJ 128
In July 2013 a CRA auditor (Mrs. Voth) became suspicious that the corporation under audit (“MMFL”) had paid for substantial construction work...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 24(2) | business records extracted from seized data storage units contrary to s. 8 of the Charter could be admitted into evidence | 274 |
Bauer v. Canada, 2018 FCA 62
The CRA special investigations division issued s. 231.2 requirements to two banks to get the taxpayer’s bank statements, and used these to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | CRA could constitutionally issue a s. 231.2 requirement to the taxpayer’s bank during a Special Investigations review | 369 |
Brochu v. Agence du revenu du Québec, 2018 QCCS 722
The Sherbrooke police seized $1.4M in cash and jewels, along with guns, of the plaintiff (“Brochu”), who had “underworld dealings.” The...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | a requirement to provide documents “immediately” was contrary to the Quebec equivalent of s. 231.2 | 524 |
Revcon Oilfield Constructions Incorporated v. Canada (National Revenue), 2017 FCA 22
Stratas JA found that Chambre des notaires and Thompson did not invalidate s. 231.7, and that there the Supreme Court instead had merely “read...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(1) | s. 231.7 continues to apply to non-lawyers | 192 |
Uber Canada Inc. v. ARQ, 2016 QCCS 2158, aff'd 2016 QCCA 1303
On a search of a Montreal office of Uber Canada (authorized pursuant to s. 40 of the Quebec Tax Administration Act), 74 smart phones and 14...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1.1) | Uber drivers, as operators of “taxi” businesses, likely were required to register for QST | 284 |
| Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) | it was reasonable for ARQ on a search to seize smart phones and laptops to make subsequent complete copies | 440 |
| Tax Topics - General Concepts - Illegality | Uber drivers' breach of provincial registration statute did not justify their failure to register for QST purposes | 238 |
Canada (Attorney General) v. Chambre des notaires du Québec, 2016 SCC 20, [2016] 1 S.C.R. 336
Notaries practising law in Quebec received requirements under s. 231.2 to provide documents or information relating to clients for tax collection...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | s. 231.2 does not apply to lawyers | 137 |
| Tax Topics - General Concepts - Solicitor-Client Privilege | exception for accounting records is unconstituional | 148 |
Canada (Attorney General) v. Federation of Law Societies of Canada, 2015 SCC 7, [2015] 1 S.C.R. 401
The Proceeds of Crime (Money Laundering) and Terrorist Financing Act required law firms to verify the identity and record the identity of clients...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | state cannot impose duties that undermine lawyer's duty of commitment to client's cause | 266 |
| Tax Topics - General Concepts - Solicitor-Client Privilege | Charter protection against statutory erosion of privilege extends beyond a criminal context and includes client identity | 381 |
Piersanti v. Canada, 2014 FCA 243
The taxpayer had been convicted of over 30 GST-related offences. In the course of appealing the related reassessments, she moved, on Charter...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 289 | propriety of evidence collection for criminal purposes is irrelevant to its admissibility in tax appeals | 173 |
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | propriety of evidence collection for criminal purposes is irrelevant to its admissibility in tax appeals | 173 |
Canada (National Revenue) v. Jakabfy, 2013 DTC 5128 [at at 6198], 2013 FC 706
The respondent ("Jakabfy") was a lawyer who received a Request from the Minister for information relating to his clients' sale of a property. ...
R. v. Hape, 2007 SCC 26, [2007] 2 S.C.R. 292
RCMP officers commenced an investigation of the accused, a Canadian businessman, for suspected money laundering activities. They sought permission...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Territorial Limits | criminal investigation within another country is not within Parliament's authority | 501 |
The Queen v. Anderson, 2003 DTC 5483 (Sask CA)
The trial judge had erred in excluding evidence obtained by Revenue Canada given that the auditors were not shown to have obtained their...
R. v. Dial Drugstores Ltd., 2003 DTC 5206 (Ont. Sup. Ct. J.)
An investigation by CCRA of the taxpayer was not transmuted into a criminal investigation until the auditor met with Special Investigations and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | 96 |
Kligman v. MNR, 2003 DTC 5100 (FCTD)
The applicants received letters entitled Requirement to Provide Information and Documents With Respect to Donations Made For Charitable...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | 93 |
Lavallee, Rackel & Heintz v. Canada (Attorney General); White, Ottenheimer & Baker v. Canada (Attorney General); R. v. Fink, 2002 DTC 7267, 2002 SCC 61, [2002] 3 S.C.R. 209
In addition to other defects that potentially could be cured by a modest judicial redrafting of the provision, section 488.1 of the Criminal Code...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 232 - Subsection 232(3) | unconstitutional lack of privilege safeguards | 212 |
The Queen v. Norwood, 2001 DTC 5111 (FCA)
The photocopying by a Revenue Canada auditor of notes made by an accountant in his interview with the taxpayer which the auditor obtained from an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | 134 |
R. v. Jarvis (2000), 193 DLR (4th) 657 (Alta CA)
Although Revenue Canada investigators improperly had not informed the taxpayer that he was being investigated for tax evasion, this failure in...
Gernhart v. The Queen, 99 DTC 5749 (FCA)
The taxpayer successfully argued that because the effect of s. 176(1) was to make their tax return publicly available, such requirement entailed...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 176 - Subsection 176(1) | 39 |
R. v. Anderson, 99 DTC 5536 (Sask. P. Ct.)
The evidence collected by Revenue Canada auditors respecting the taxpayer was excluded because, from the start, the evidence had been gathered in...
R. v. Warawa, 98 DTC 6471, [1998] 1 CTC 345 (Alta. Q.B.)
Revenue Canada was unable to use in prosecution documents and statements that Special Investigations had obtained without letting the accused know...
The Queen v. Kloster, 98 DTC 6258 (Prov. Ct. B.C.)
The use of s. 231.1 to obtain bank records and records of a solicitor who had acted for the accused breached the reasonable expectations of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | 52 |
Vancouver Trade Mart Inc. (Trustee Of) v. Canada (Attorney General), 97 DTC 5520, [1998] 1 CTC 79 (FCTD)
A demand made pursuant to s. 231.1(1), to a trustee in bankruptcy for working papers that it had prepared to analyze irregularities between the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 | 72 | |
| Tax Topics - General Concepts - Solicitor-Client Privilege | 31 |
Del Zotto v. Canada, 97 DTC 5328, [1997] 3 C.T.C. 199 (FCA)
S.231.4 and subpoenas issued under it were of no force and effect because s. 231.4 violated s. 8 of the Charter.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.4 - Subsection 231.4(1) | 23 |
R. v. Harris, 95 DTC 5653 (BCSC)
Because the purpose of the Special Enforcement Branch of Revenue Canada Special Investigations was to cause maximum disruption to criminal...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 | 95 |
Baron v. Canada, 93 DTC 5018, [1993] 1 S.C.R. 416, [1993] 1 CTC 111
Because s. 231.3 removed the residual discretion of the issuing judge to refuse to issue a search warrant in the proper circumstances,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) | 101 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 11 | 80 |
Carlini Bros. Body Shop Ltd. v. The Queen, 92 DTC 6543, [1993] 1 CTC 55 (Ont. Ct. J. - G.D.)
Brockenshire J. was persuaded by the decision of the Federal Court of Appeal in the Baron decision that s. 231.3 of the Act was invalid, and that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Stare Decisis | 83 | |
| Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) | 38 |
McKinlay Transport Ltd. v. The Queen, 90 DTC 6243, [1990] 2 CTC 103 (SCC)
After finding that a demand under former s. 231(3) would constitute a "seizure" for purposes of s. 8 of the Charter because the compelled...
Kourtessis and Hellenic Import-Export Co. Ltd. v. MNR, 89 DTC 5464, [1990] 1 CTC 241 (BCCA), aff'd 93 DTC 5137, [1993] 2 S.C.R. 53
The procedure in s. 231.3 is consistent with s. 8 of the Charter.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) | 59 |
Solvent Petroleum Extraction Inc. v. The Queen, 89 DTC 5381 (FCA)
s.231.3 meets the deficiencies previously found in the search and seizure procedure under the former s. 231(4).
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) | 93 |
F.K. Clayton Group Ltd. v. MNR, 88 DTC 6202, [1988] 1 CTC 353 (FCA)
S. 231(1)(d) was contrary to the Charter because it did not provide for prior judicial authorization, there was no objective standard against...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) | 58 |
R. v. James; Dzagic v. R., 86 DTC 6432, [1986] 2 CTC 288 (Ont.C.A.), briefly aff'd 88 DTC 6273, [1988] 1 S.C.R. 669
"S.8 of the Charter cannot be applied to a search or seizure which occurred before the coming into effect of the Charter."
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 24(2) | 20 |
R. v. Marcoux, 85 DTC 5453, [1985] 2 CTC 254 (Alta. Prov. Ct.)
"The completely arbitrary and discretionary power of seizure from third parties" conferred by s. 231(3) was found to contravene s. 8. S.231(1)(d)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 96 |
R. v. McCall, 85 DTC 5448, [1986] 1 CTC 23 (B.C. Prov. Ct.)
Evidence obtained from an illegal seizure is inadmissible, regardless whether the seizure was made in good faith. Here, however, bad faith was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | 43 |
Stephens v. The Queen, 85 DTC 5359, [1985] 2 CTC 149 (FCTD)
The temporary lifting of writs of execution under a consent order to allow for the sale of the applicant's home and to allow for the payment of...
Lewis v. M.N.R., 84 DTC 6550, [1984] CTC 642 (FCTD)
Articles improperly seized by the Crown should be returned even if they may be required as evidence in subsequent proceedings.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 24(1) | 34 |
MNR v. Kruger Inc., 84 DTC 6478, [1984] CTC 506, [1984] CTC 519, [1984] DTC 6489 (FCA)
S. 231(4) contravenes the right of the taxpayer to be secure against unreasonable search or seizure because it confers "on the Minister, when he...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) | 137 |
Hunter v. Southam Inc., 84 DTC 6467 (SCC)
Since a purpose of s. 8 is to protect individuals from unjustified state intrusions upon their privacy, s. 8 requires a means of preventing...
Re Charron, 84 DTC 6241, [1984] CTC 237 (FCTD)
"It is not unreasonable to garnishee assets as a result of the filing of a certificate under Section [223] of the Act for income tax assessments."
The Queen v. Roth, 84 DTC 6181, [1984] CTC 185 (SCO)
"The powers and procedures set forth in section 231 of the Act are necessary and appropriate for the due functioning of the Taxation system in...
McLeod v. MNR, 83 DTC 5112, [1983] CTC 168 (FCTD)
The seizure of the taxpayer's shares in a private company under a writ of fi. fa. as security for what, under the operation of ss.222 and 223(2),...
See Also
BT Céramiques Inc. v. Agence du revenu du Québec, 2020 QCCA 402
In March 2006, an official in the Montreal office of the CRA Special Investigations Division received a tip that a company (BT Céramiques) and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 24(1) | ARQ could not use documents obtained by CRA contrary to the Charter | 345 |
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | documents were illegally seized since there had been an audit conducted following reasonable grounds for considering there to have been criminal conduct | 341 |
SPE Valeur Assurable Inc. v. The Queen, 2019 TCC 174
After completing an audit of one of the taxpayers, CRA received information from the American competent authority that prompted it to refer the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 24(2) | documents seized in criminal tax evasion investigation could be used in subsequent s. 163(2) assessment | 359 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | s. 7 not engaged in a civil proceeding even where based on records seized in criminal investigation | 151 |
R. v. BT Céramiques Inc., 2017 QCCS 4262, rev'd 2020 QCCA 402
In March 2006, an official in the Montreal office of the CRA Special Investigations Division received a tip that a company (BT Céramiques) and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | mere suspicion of tax (GST) evasion insufficient to render a penal investigation | 165 |
9162-4676 Québec Inc. (known as Trimax) v. ARQ, 2016 QCCA 962
Hilton JCA applied the principle in Lavalee, [2002] 3 S.C.R. 209, para. 49, quoted at para. 43 - that “before searching a law office, the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) | law firm search invalidated for failure of the information to demonstrate that there was no alternative for getting the documents | 433 |
Morley v. The Queen, 2004 DTC 2604, 2004 TCC 280, briefly aff'd 2006 DTC 6351, 2006 FCA 171
There had been no breach of the taxpayer's Charter rights given that there was no evidence that information obtained by the tax avoidance auditor...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 32 | |
| Tax Topics - General Concepts - Fair Market Value - Other | 98 | |
| Tax Topics - General Concepts - Onus | 100 | |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | 177 | |
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(27) - Paragraph 13(27)(d) | 88 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | non-arm's length terms | 109 |
| Tax Topics - Income Tax Act - Section 96 | start-up activities sufficient to constitute carrying on business in common | 112 |
Re Belgoma Transportation Ltd. (1985), 51 OR (2d) 509 (Ont CA)
It was held that s. 45 of the Employment Standards Act (Ont.), which was similar to s. 231(1) of the Income Tax Act and which permitted an officer...
Statement of Claim
Section 11
Cases
Guindon v. Canada, 2015 SCC 41, [2015] 3 S.C.R. 3
The preparer's penalty under s. 163.3(4) is not a criminal penalty so that the preparer does not benefit from procedural protections under s. 11...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(1) - Culpable Conduct | conduct must be at least as bad as gross negligence | 118 |
| Tax Topics - Income Tax Act - Section 163.2 - Subsection 163.2(4) | penalty not criminal so that s. 11 Charter protection not engaged | 344 |
Canada v. Guindon, 2013 DTC 5133 [at at 6117], 2013 FCA 153, aff'd supra
The taxpayer provided grossly negligent opinions on a charitable donation scheme (which unbeknownst to her was a scam) and signed charitable...
Paragraph 11(b)
Cases
R. v. Rahey (1984), 141 A.P.R. 275 (N.S.C.A.)
The Court could "find no evidence of any real or concrete prejudice having been suffered or likely to be suffered by Mr. Rahey as a result of the...
Paragraph 11(c)
Cases
Tyler v. MNR, 89 DTC 5044, [1989] 1 CTC 153 (FCTD), rev'd 91 DTC 5022 (FCA)
There is no offence in issue in the tax audit. Therefore, s. 11(c) of the Charter has no application to a requirement for information made in an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 241 - Subsection 241(3) | 39 |
Paragraph 11(d)
Cases
James v. The Queen, 84 DTC 6570, [1984] CTC 672 (S.C.O.), rev'd by 86 DTC 6432, [1986] 2 CTC 288 (Ont CA), briefly aff'd by 88 DTC 6273, [1988] 2 CTC 1, [1988] 1 S.C.R. 669
It was indicated that the statement in S.244(4) that the Minister's certificate as to the day on which sufficient evidence of the occurrence of an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(4) | 92 |
Re Charron, 84 DTC 6241, [1984] CTC 237 (FCTD)
S.158(2) of the Act is not contrary to s. 11(d) of the Charter. It "does not create a criminal offence but is merely a civil matter permitting a...
See Also
Stanley J. Tessmer Law Corporation v. The Queen, 2013 TCC 27
The taxpayer did not collect GST on the legal fees charged to some of its clients, who were defending against criminal charges. Paris J. found...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 165 - Subsection 165(1) | 97 |
Paragraph 11(h)
Cases
The Queen v. Caseley, 90 DTC 6618, [1991] 1 CTC 211 (P.E.I.S.C.)
Because proceedings under s. 163(2) are of an administrative nature (there being no charge, no trial, no sentence or any fine in excess of an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | 65 |
Lavers v. Minister of Finance of B.C., 90 DTC 6017, [1990] 1 CTC 265 (BCCA)
The Minister assessed the taxpayers under s. 163(2) for penalties, and shortly thereafter the taxpayers were convicted under s. 239(1). The...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | 109 |
The Queen v. Sharma, 87 DTC 5424, [1987] 2 CTC 253 (S.C.O.)
S.11 deals only with offences that are prosecuted in a criminal or penal proceeding, and s. 163(2) penalties are not assessed in such a proceeding.
Section 12
Cases
Canada v. Guindon, 2013 DTC 5133 [at at 6117], 2013 FCA 153, aff'd supra
The Court found that the taxpayer was liable for penalties under s. 163.2 for participating in the making of false statements relating to 134...
Section 13
Cases
Friedman v. Canada (National Revenue), 2021 FCA 101
The Friedmans, a married couple, who had each received Requests for Information under s. 231.1(1) (“RFIs”) that were addressed to them...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Judicial Comity | not following a decision of a fellow Federal Court judge is not reviewable error | 267 |
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | Jarvis also applies to allegations that CRA information requirements violate the Charter right not to self-incriminate | 286 |
| Tax Topics - General Concepts - Stare Decisis | stare decisis does not apply horizontally | 134 |
Canada (National Revenue) v. Friedman, 2019 FC 1583, aff'd 2021 FCA 101
The Friedmans, a married couple, who had not filed T1135 returns, each received Requests for Information under s. 231.1(1) (“RFIs”) that were...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.7 - Subsection 231.7(1) | Lin interpretation, that a requirement letter insufficiently specified who was covered, not followed | 299 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | s. 231.1(1) demand made in civil audit context did not contravene s. 7 | 172 |
Subsection 15(1)
Cases
Deegan v. Canada (Attorney General), 2019 FC 960, aff'd 2022 FCA 158
Both plaintiffs were American citizens as a result of each having been born in the U.S., although neither spent more than a few years there as...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | Part XVIII entailed a seizure of account information, but not in contravention of s. 8 | 500 |
| Tax Topics - Income Tax Act - Section 266 - Subsection 266(2) | Canada’s FATCA-related legislation does not contravene the Charter | 208 |
Almadhoun v. Canada, 2018 FCA 112
The appellant received a Refugee Protection Claimant Document on October 12, 2011 after arriving in Canada from Palestine with her son. On...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.6 - Eligible Individual - Paragraph (e) | unsuccessful refugee claimant who was subsequently permitted to stay on compassionate grounds did not qualify | 330 |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) - Paragraph 171(1)(b) - Subparagraph 171(1)(b)(iii) | TCC, after finding against the taxpayer, improperly directed CRA to “seriously” consider interest relief and tax remission | 280 |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | supposed purpose cannot supplant clear language | 79 |
Deluca v Canada, 2016 ONSC 3865
The taxpayer’s claim against CRA for negligence in failing to revoke the registration of a charity on a timely-enough basis (so that he suffered...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | no tort damages against CRA for tort damages based on its denial of deductions | 267 |
| Tax Topics - General Concepts - Negligence, Fiduciary Duty and Fault | CRA has no duty to protect taxpayers from participating in tax shelters | 362 |
Ali v. Canada, 2008 DTC 6446, 2008 FCA 190
A naturopath "prescribed" various herbs, vitamins and supplements for the treatment of the taxpayers' myalgic encephalomyelitis, chronic fatigue...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(n) | 124 |
Fannon v. Canada Revenue Agency, 2012 DTC 5130 [at at 7247], 2012 FC 876, aff'd 2013 DTC 5088 [at 5975], 2013 FCA 99
The taxpayer's son did not reside with him when he incurred expenses in caring for his son, and therefore the expenses were not "child care...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 63 - Subsection 63(3) - Child Care Expense | 84 |
Pilette v. Canada, 2010 DTC 5075 [at at 6808], 2009 FCA 367
The legislative choice reflected in s. 118(1)(b)(ii)(D), that no credit would be provided to young adults over the age of 18 who remained...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) | 66 |
Canada v. Wetzel, 2006 DTC 6189, 2006 FCA 103
The Tax Court erred in considering the taxpayer's claim that his section 15 Charter rights had been violated when officials at the Department of...
Canada (Attorney General) v. Campbell, 2006 DTC 6023, 2005 FCA 420
Paragraph (f) of the definition of in s. 122.6 of the Act, which provided that a female parent is presumed to be primarily responsible for the...
Chua v. MNR, 2000 DTC 6527 (FCTD)
Article XXVI A of the Canada-U.S. Convention was contrary to section 15 of the Charter in light of the citizenship preference contained in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 26A | 30 |
Weeks v. Canada, 2001 DTC 5035 (FCA)
The Minister allowed some medical expense tax credits in respect of care for a son of the taxpayer who suffered from congenital brain malformation...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) | 139 |
The Queen v. Mercier, 97 DTC 5081 (FCTD)
The 18-year age limit in s. 118(1)(b)(ii)(D) was not contrary to s. 15(1) of the Charter (and would have been justified under s. 1 of the Charter...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) | 32 |
Vosicky v. R., [1997] 1 CTC 85, 96 DTC 6580
In rejecting a submission that the forward averaging provisions of the Income Tax Act discriminated against poor taxpayers by tying the forward...
Thibaudeau v. The Queen, 95 DTC 5273, [1995] 1 CTC 382 (SCC)
S.56(1)(b), which required the inclusion of child maintenance payments in the hands of the recipient (in this case, the former wife of the payor)...
Lister v. The Queen, 94 DTC 6531, [1994] 2 CTC 365 (FCA)
In response to a submission that s. 122.5 discriminated against children under the age of 19 because it is only their parents who are entitled to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.5 | no Charter discrimination against children under 19 | 67 |
Kasvand v. The Queen, 94 DTC 6271, [1994] 2 CTC 46 (FCA)
The exclusion from the definition of "earned income" in s. 146(1) of such sources of income as pensions, family allowances, interests and other...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 20(1) | 75 |
Symes v. Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40
The limitation on the deduction of child care expenses in s. 63 of the Act did not violate s. 15(1) of the Charter in the absence of evidence that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 80 | |
| Tax Topics - General Concepts - Stare Decisis | 69 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | unnecessary to consider whether should be change to traditional position that child care expenses were non-deductible | 121 |
| Tax Topics - Income Tax Act - Section 63 - Subsection 63(1) | 45 | |
| Tax Topics - Income Tax Act - Section 9 - Accounting Principles | 70 | |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | deduction to extent limited by a specific provision could not be deducted under a general provision | 74 |
| Tax Topics - General Concepts - Purpose/Intention | purpose to be determined having regard to objective manifestations thereof | 132 |
Schachtschneider v. The Queen, 93 DTC 5298, [1993] 2 CTC 178 (FCA)
The fact that s. 118(1) at the time provided a greater benefit to an unmarried couple with a child than to a married couple with a child could not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Paragraph 2(a) | 60 |
OPSEU v. National Citizens' Coalition, 90 DTC 6326, [1990] 2 CTC 163 (Ont CA)
The more stringent requirements under the Income Tax Act for the deduction of expenses by an employee rather than a self-employed businessman...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Paragraph 2(b) | 34 |
The Queen v. Kurisko, 88 DTC 6434, [1988] 2 CTC 254 (FCTD), aff'd 90 DTC 6376 (FCA)
S.8(1)(m) of the Act (which establishes a $3500 limit for pension plan contributions) is a provision of general application and is not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 79 | |
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(m) | 108 |
Wright v. Attorney-General of Canada, 88 DTC 6041, [1988] 1 CTC 107 (Ont. D. Ct.)
The Crown is not an "individual" for purposes of s. 15(1) and an attack under s. 15(1) on Crown prerogative powers accordingly failed.
R. v. Century 21 Ramos Realty Inc., 87 DTC 5158, [1987] 1 CTC 340 (Ont.C.A.)
The Attorney General's right of election in s. 239(2) does not contravene s. 15 of the Charter. S.239(2) "provides the Attorney General with...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | benefit based on actual rather than subjective value | 93 |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 97 |
Gerol v. A.G. Canada, 85 DTC 5561, [1986] 1 CTC 75 (S.C.O.)
The requirement in s. 146(2)(b)(iii) that an RRSP not provide for maturity after the end of the year in which the annuitant attains the age of 71...
See Also
Yao v. The King, 2024 TCC 19 (Informal Procedure)
Bocock J found that the exclusion of refugee claimants from the Canada child benefit (the “CCB”) was not contrary to s. 7 or 15 of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.6 - Eligible Individual - Paragraph (e) | refugee claimants were ineligible | 98 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | exclusion of refugee claimants from CCB benefit was not contrary to s. 7 | 164 |
Foley v. The Queen, 2021 TCC 92 (Informal Procedure)
After the taxpayer and his wife registered with Surrogacy in Canada Online (“SCO”) they entered into a surrogacy arrangement with a woman who...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.01 - Subsection 118.01(2) | the non-inclusion of surrogate parent expenses under s. 118.01 did not violate s. 15 equality rights | 83 |
Leeper v. The Queen, 2015 DTC 1115 [at 733], 2015 TCC 82 (Informal Procedure)
It was not discriminatory under the Charter to deny medical expense tax credits for natural cancer remedies.
The decision was not distinguishable...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(n) | supplements, vitamins and herbs not eligible | 48 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | unavailability of tax credit for natural cancer remedies did not infringe the taxpayer's s. 7 rights | 54 |
D'Ambrosio v. The Queen, 2014 DTC 1090 [at at 3154], 2014 TCC 70 (Informal Procedure)
The taxpayer argued that s. 118(5), which denied his access to a s. 118(1) child tax credits because he paid court-ordered support amounts, was a...
Hall v. The Queen, 2013 DTC 1241 [at at 1313], 2013 TCC 314 (Informal Procedure)
Pizzitelli J found that there was no discrimination in denying the taxpayer charitable credits for donations made to the International Association...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | no charitable registration, no discrimination | 46 |
Johnston v. The Queen, 2012 DTC 1175 [at at 3437], 2012 TCC 177 (Informal Procedure)
The taxpayer installed a hot tub to be used as a hydrotherapy pool for her daughter, who had cerebreal palsy-related spastic quadriplegia and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) | 139 |
Astley v. The Queen, 2012 DTC 1162 [at at 3394], 2012 TCC 155 (Informal Procedure)
The taxpayer did not begin to live with her spouse (who was still in the process of immigrating to Canada) until after the taxation year in...
Stogrin v. The Queen, 2012 DTC 1021 [at at 2599], 2011 TCC 532 (Informal Procedure)
The taxpayer argued that the 50% limitation on meal expense deductions in s. 67.1 was discriminatory because it did not produce a roughly...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(1) | 50 |
Fannon v. The Queen, 2012 DTC 1007 [at at 2534], 2011 TCC 503 (Informal Procedure)
The taxpayer's court-ordered daycare expenses were not deductible under s. 63(3) because he did not reside with the child. Webb J. dismissed the...
Hotte v. The Queen, 2011 DTC 1011 [at at 64], 2010 TCC 611 (Informal Procedure)
Boyle J. found that the distinction in s. 118 that allows taxpayers of 65 years and older to split all pension income with a spouse, but restricts...
Tall v. The Queen, 2009 DTC 187, 2008 TCC 677 (Informal Procedure)
V.A. Miller, J. followed the decision in Ali v. The Queen, 2008 DTC 6446, 2008 FCA 190 in finding that the "recorded by a pharmacist" requirement...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(n) | 54 |
McKenna v. The Queen, 2005 DTC 1410, 2005 TCC 599 (Informal Procedure)
The taxpayer unsuccessfully made a submission that it constituted discrimination contrary to s. 15(1) of the Charter for disability pension...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1) | 51 |
Barrons v. The Queen, 95 DTC 483 (TCC)
In response to a contention that as a member of the "working class", the taxpayer's charter rights were violated because she did not, for economic...
Weronski v. MNR, 91 DTC 1105, [1991] 2 CTC 2431 (TCC)
The fact that the requirements in s. 60(c.1) of the Act for the deduction of payments made to a former common-law spouse were more stringent than...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(c.1) | 46 |
Section 16
Cases
Yates v. The Queen, 2001 DTC 761 (TCC) (Informal Procedure)
In finding that the failure of the Act to allow a deduction or tax credit for contributions to a foreign insurance plan did not represent an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 6 | 158 | |
| Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Non-Business-Income Tax | UK pension contribution not a tax | 105 |
Section 19
Cases
Mazraani v. Industrial Alliance Insurance and Financial Services Inc., 2018 SCC 50, [2018] 3 S.C.R. 261
The appellant (M), who had been a representative for an insurance company (“Industrial”) and had been treated by it as an independent...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 133 | language rights are substantive | 269 |
Subsection 20(1)
Cases
Kasvand v. The Queen, 94 DTC 6271, [1994] 2 CTC 46 (FCA)
In finding that the definition of "earned income" in s. 146(1) of the Act did not violate s. 20(1) of the Charter, Mahoney J.A. stated:
"While we...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | 58 |
Subsection 24(1)
Cases
Samaroo v. Canada Revenue Agency, 2018 BCSC 324, rev'd 2019 BCCA 113
A couple who operated a restaurant in B.C. have been awarded $1.7 million in damages (including $750,000 in punitive damages) against CRA for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Malicious Prosecution | CRA dominated prosecution and knowingly misstated evidence | 615 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | malicious prosecution breached a couple's s. 7 rights | 224 |
R. v. Lagiorgia, 87 DTC 5245, [1987] 1 CTC 424 (FCA)
Where the Crown has made an illegal seizure, the "heavy burden" upon it to justify retention of the seized documents, and copies and extracts...
Lagiorgia v. The Queen, 85 DTC 5554, [1985] 2 CTC 25, [1985] DTC 5419 (FCTD), aff'd in part supra.
Although a Court has the discretion under s. 24(1) to award damages to a taxpayer respecting an unconstitutional seizure by the Crown, such an...
Lewis v. M.N.R., 84 DTC 6550, [1984] CTC 642 (FCTD)
Where a seizure of records was unlawful by reason of S.8 of the Charter, the records improperly seized should be returned even if they may be...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | return of seized items | 22 |
Thyssen Canada Ltd. v. The Queen, 84 DTC 6049, [1984] CTC 64 (FCTD)
S.24 cannot be invoked with retrospective effect, and accordingly cannot apply to an alleged seizure that took place before 1982.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 24(2) | 45 |
Butler Manufacturing Co. (Canada) Ltd. v. MNR, 83 DTC 536 (S.C.O.)
Although in an application under the Judicial Review Procedure Act (Ontario) for an order in the nature of certiorari the applicant is generally...
See Also
BT Céramiques Inc. v. Agence du revenu du Québec, 2020 QCCA 402
Contrary to the Superior Court (one level below), the Quebec Court of Appeal found that the Court of Quebec (two levels below) had not made any...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | CRA violated the Jarvis principle in auditing following reasonable grounds for considering that there was taxpayer/CRA criminal conduct | 481 |
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | documents were illegally seized since there had been an audit conducted following reasonable grounds for considering there to have been criminal conduct | 341 |
Subsection 24(2)
Cases
R. v. Mariani, 2019 ONCJ 128
A CRA auditor had a strong suspicion that the audited company (MMFL) had been paying for substantial construction work on its individual...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | business records extracted from seized data storage units contrary to s. 8 of the Charter given absence of specific authorization therefor in search warrant | 460 |
Donovan v. The Queen, 2000 DTC 6339 (FCA)
Following a seizure conducted in good faith of documents of the taxpayer pursuant to s. 231.3 of the Act, that provision was found in the Baron...
R. v. Hazlewood, 93 DTC 5406 (BCSC)
The admission of evidence seized pursuant to seizure under s. 231.3 would not bring the administration of justice into disrepute because, when the...
R. v. Agopsowicz, 93 DTC 5416, [1994] 1 CTC 119 (Sask. P. Ct.)
Documentary evidence that the Crown had seized pursuant to a search warrant granted pursuant to s. 231.3 of the Act prior to the decision of the...
The Queen v. F.K. Clayton Group Ltd., 89 DTC 5417, [1989] 2 CTC 196 (S.C.O.)
The Minister made what was subsequently held to be an unconstitutional seizure pursuant to the former s. 231(1)(d) and was ordered to return the...
R. v. James; Dzagic v. R., 86 DTC 6432, [1986] 2 CTC 288 (Ont.C.A.), briefly aff'd 88 DTC 6273, [1988] 1 S.C.R. 669
S.24(2) cannot apply to exclude illegally obtained evidence where the ilegality did not entail infringement of the Charter.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | Charter effective date | 28 |
Thyssen Canada Ltd. v. The Queen, 84 DTC 6049, [1984] CTC 64 (FCTD)
The secretive photocopying by a tax auditor of a document of the taxpayer and the production of that document at trial would not constitute...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 24(1) | 21 |
See Also
McCartie v. The King, 2024 TCC 16
In assessing the taxpayer, CRA presumed that he had claimed “natural person” deductions to reduce the amount of revenue he reported as...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | no onus on taxpayer to demolish CRA assumptions where it had collected evidence contrary to the Charter | 166 |
R. v. Bouclair Inc., 2020 QCCQ 4548 (Court of Quebec)
A Revenue Quebec audit team gathered incriminating evidence respecting the alleged diversion of company funds to pay for the construction of a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | stay of a federal tax evasion prosecution ordered based on an ARQ audit file gathered for Quebec civil penalty purposes | 1009 |
SPE Valeur Assurable Inc. v. The Queen, 2019 TCC 174
After completing an audit of one of the taxpayers, CRA received information from the American competent authority that prompted it to refer the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | s. 7 not engaged in a civil proceeding even where based on records seized in criminal investigation | 151 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | very limited right of privacy respecting seized emails relevant to civil reassessments | 283 |
Section 25
Cases
Rice v. ARQ, 2016 QCCA 666
The appellants, all status Indians, were gasoline retailers on the Kahnawake Reserve who did not charge or collect taxes under the Excise Tax Act,...
| 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 - 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 |
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 91 - Subsection 91(24) | statutory verification obligations did not represent an ultra vires administrative burden | 174 |
Section 35
Subsection 35(1)
Cases
R. v. Montour, 2023 QCCS 4154
Bourque JCS held that the tobacco duty imposed by s. 42(1) of the Excise Act, 2001 unjustifiably infringes the Aboriginal right and the treaty...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Excise Act, 2001 - Section 42 - Subsection 42(1) | s. 42(1) unjustifiably infringed the aboriginal rights of the Mohawks | 191 |
Rice v. ARQ, 2016 QCCA 666
The appellants, all status Indians, were gasoline retailers on the Kahnawake Reserve who did not charge or collect taxes under the Excise Tax Act,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 |
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 91 - Subsection 91(24) | statutory verification obligations did not represent an ultra vires administrative burden | 174 |