Federal Courts Act

Subsection 13(2)

Cases

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

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Subsection 17(1)

Cases

Royal Bank of Canada v. Saskatchewan Power Corp., 90 DTC 6330, [1990] 2 CTC 285 (Sask QB)

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Section 18

Cases

MNR v. Devor, 93 DTC 5098, [1993] 1 CTC 142 (FCA)

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McCaffrey v. The Queen and the Minister of National Revenue, 93 DTC 5009, [1993] 1 CTC 15 (FCTD)

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Silbernagel v. The Queen, 93 DTC 5007 (FCA)

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Hart v. The Queen, 86 DTC 6335, [1986] 2 CTC 63 (FCTD)

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Re F.K. Clayton Group Ltd., 86 DTC 6214, [1986] 1 CTC 470 (FCTD)

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Lavers v. Minister of Finance (B.C.), 85 DTC 5218, [1985] 2 CTC 19 (BCSC)

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Subsection 18(12)

Cases

9027-4218 Québec Inc. v. Canada (National Revenue), 2019 FC 785

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) a determination of CRA not to reassess a taxpayer is a reviewable decision 534

Section 18.1

Subsection 18.1(2)

Cases

Alexion Pharmaceuticals Inc. v. Canada (Attorney General), 2021 FCA 157

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Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117

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Tax Topics - Excise Tax Act - Section 229 - Subsection 229(1) "with all due dispatch" entailed awaiting completion of 10-month audit 480
Tax Topics - Excise Tax Act - Section 299 - Subsection 299(1) s. 299(1) consistent with auditing before paying net refund required to be made "with all due dispatch" 190

KIK Custom Products Inc v. Canada (Border Services Agency), 2020 FC 462

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Tax Topics - Other Legislation/Constitution - Federal - Customs Tariff Act - Section 89 - Subsection 89(1) - Paragraph 89(1)(a) imported containers were materially changed rather than having the same condition when they were filled with lotion 568

Canada (Attorney General) v. Valero Energy Inc., 2020 FCA 68

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Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) requested judicial review of CRA’s requiring audit information collaterally attacked CRA’s assessing responsibility 349

Canada (Attorney General) v. Honey Fashions Ltd., 2020 FCA 64

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Tax Topics - Other Legislation/Constitution - Federal - Customs Act - Section 7.1 CBSA failure to explain reason for departing from past practice of allowing a change of the importer-of-record name to that of purchaser 431

Canada (Minister of Citizenship and Immigration) v. Vavilov, 2019 SCC 65

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Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) correctness standard applied to questions of law of central importance, reasonableness standard applicable to most reviews 542
Tax Topics - General Concepts - Stare Decisis prior decisions can be departed from where this will reduce uncertainty 254
Tax Topics - Statutory Interpretation - Consistency presumption of consistent expression 138
Tax Topics - Statutory Interpretation - Ordinary Meaning administrative decisions must have regard to the provision’s text, context and purpose 222

Glatt v. Canada (National Revenue), 2019 FC 738

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Tax Topics - Income Tax Act - Section 164 - Subsection 164(3) naming of a taxation year respecting a reassessment cancelling a s. 163.2 penalty was not an “error” that precluded the payment of refund interest 577
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) CRA could not treat its statement of a taxation year in its Notice of Reassessment as an error 385
Tax Topics - General Concepts - Onus onus on Minister to establish that her refund of a s. 163.2 penalty did not relate to any particular taxation year 282

R & S Industries Inc. v. Canada (National Revenue), 2016 FC 275

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Tax Topics - Income Tax Act - Section 97 - Subsection 97(2) drop-down agreement interpreted as preventing a re-allocation of boot to avoid gain 402

Subsection 18.1(3)

Cases

Prince v. Canada (National Revenue), 2020 FCA 32

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) reassessment could not be questioned by judicial review 124

Prince v. Canada (National Revenue), 2019 FC 348, aff'd 2020 FCA 32

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Words and Phrases
decision
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Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) no prejudice in issuance of reassessment before completion of VDP process 227

Section 18.5

Cases

Newave Consulting Inc. v. Canada (National Revenue), 2021 FC 1203

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Holland v. Canada (Attorney General), 2019 FC 1433

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Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) taxpayer could not challenge a CRA residency determination that had not yet been assessed 167

Gauthier v. Canada (National Revenue), 2017 FC 1173

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Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) CRA was not precluded from using information received under the VDP to reassess taxation years before the 10-year s. 220(3.1) period 423

Sood v. Canada (National Revenue), 2015 FC 857

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Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) settlement agreement not according with law required to be revoked 179
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) settlement agreement not according with law required to be revoked 179

Canada (National Revenue) v. ConocoPhillips Canada Resources Corp., 2014 FCA 297, rev'g 2013 FC 1192

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Tax Topics - Income Tax Act - Section 169 appeal to Tax Court available for decision of CRA to treat a Notice of Objection as invalid 228

ColasCanada Inc. v. Canada (National Revenue), 2014 DTC 5076 [at 6991], 2014 FC 452

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Newcombe v. Canada, 2013 DTC 5160 [at 6393], 2013 FC 955

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Canada (National Revenue) v. JP Morgan Asset Management (Canada) Inc., 2014 DTC 5001 [at 6501], 2013 FCA 250

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) judicial review of Minister's decision to assess is a "tool of last resort" 258

Canadian Pacific Railway Company v. Canada, 2013 DTC 5135 [at 6226], 2012 FC 1030

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Danada Enterprises Ltd. v. Canada (Attorney General), 2012 DTC 5083 [at 6986], 2012 FC 403

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Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) amended notice of confirmation 178

Greene v. MNR, 95 DTC 5078, [1995] 1 CTC 135 (FCTD), aff'd 95 DTC 5684 (FCA)

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(6) 133

Articles

Brent F. Murray, "JP Morgan: Can Taxpayers Use the Judicial Review Process to Challenge Tax Assessments that are Contrary to the CRA's Administrative Policies?", CCH Tax Topics, No. 2178, December 5, 2013, p. 1.

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Carman R. McNary, "A 'New Way to Challenge Decisions of the Minister of National Revenue?", CCH Federal Tax Practice News, 1 June 2009, No. 3, p. 1

Section 19

Cases

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

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 125 imposition of GST on investment assets held by a provincial Crown agent would have been prohibited by its governmental immunity but for the reciprocal taxation agreement 515
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

Section 27

Subsection 27(1.3)

Cases

Canadian Imperial Bank of Commerce v. Canada, 2021 FCA 96

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply agreement between bank and Aeroplan labelled the bank as receiving promotional services rather than purchasing Aeroplan Miles (being, mooted gift certificates) 477
Tax Topics - Excise Tax Act - Section 181.2 Aeroplan Miles were considered, by the sole Justice addressing the issue, to be gift certificates since no significant conditions to their redemption 348
Tax Topics - Excise Tax Act - Section 309 - Subsection 309(1) Tax Court not bound by an admission contrary to the evidence before it 173
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) Tax Court not bound by an admission contrary to the interpretation of an agreement reviewed by it 174

Atlantic Packaging Products Ltd. v. Canada, 2020 FCA 75

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Tax Topics - Income Tax Act - Section 54.2 transfer of assets representing 68% of the FMV of the assets of a business division did not satisfy the “substantially all” test 223
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Machinery and Equipment the number and frequency of similar dispositions of depreciable property was relevant to capital account treatment 341

Zhu v. Canada, 2016 FCA 113

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Tax Topics - Income Tax Act - Section 253 - Paragraph 253(b) no appplication to sale on a U.S. exchange through a U.S. broker notwithstanding potential Canadian purchasers 263
Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) fresh argument of taxpayer on appeal did not require new evidence and did not prejudice the Crown 217

Subsection 27(2)

Cases

Le Bel v. The Queen, 87 DTC 5327, [1987] 2 CTC 86 (FCTD)

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The Queen v. Guaranteed Homes Ltd., 79 DTC 5136, [1979] CTC 190 (FCTD)

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Section 28

Cases

Silbernagel v. The Queen, 93 DTC 5007 (FCA)

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Rahey v. MNR, 90 DTC 6494, [1990] 2 CTC 341 (FCA)

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Attorney General of Canada v. S.F. Enterprises Inc., 90 DTC 6195, [1990] 1 CTC 289 (FCA)

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E.W. Bickle Ltd. v. MNR, 79 DTC 5170, [1979] CTC 228 (FCA)

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Minister of National Revenue v. Coopers and Lybrand, 78 DTC 6528, [1978] CTC 829, [1979] 1 S.C.R. 495

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Herman v. Dep. A.G. of Canada, 78 DTC 6465, [1978] 728 (SCC)

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Section 29

Cases

MNR v. Devor, 93 DTC 5098, [1993] 1 CTC 142 (FCA)

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Laforme v. The Queen, 91 DTC 5372, [1991] 2 CTC 28 (FCTD)

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The Queen v. Optical Recording Laboratories Inc., 90 DTC 6647, [1990] 2 CTC 524 (FCA)

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Brydges v. Kinsman, 90 DTC 6463, [1990] 2 CTC 208 (FCTD)

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Devor v. MNR, 88 DTC 6263, [1988] 1 CTC 411 (FCTD)

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Danielson v. MNR, 86 DTC 6495 (FCTD)

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Bechthold Resources Ltd. v. MNR, 86 DTC 6065, [1986] 1 CTC 195 (FCTD)

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Tax Topics - Income Tax Act - Section 222 - Subsection 222(1) - Tax debt tax liability arose when designation made and before assessment 135

Rich Colour Prints Ltd. v. D.MNR, [1984] 2 F.C. 246 (C.A.)

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Subsection 33(1)

Cases

Canadian Human Rights Commission v. Canadian Pacific Ltd., 88 DTC 6497 (SCC)

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Subparagraph 46(1)(a)(v)

Cases

Farmer Construction Ltd. v. The Queen, 83 DTC 5215, [1983] CTC 198 (FCTD)

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Tax Topics - General Concepts - Onus 66

Subsection 48(4)

Cases

Sorenson v. Tax Review Board, 82 DTC 6151 (FCTD)

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Paragraph 50(1)(b)

Cases

Usarco Ltd. v. A.G. Canada, 80 DTC 6308, [1980] CTC 484, 80 DTC 6381 (FCTD)

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Subsection 53(2)

Cases

Cornforth v. The Queen, 82 DTC 6058, [1982] CTC 45 (FCTD)

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Section 57

Cases

The Queen v. Fisher, 96 DTC 6291, [1996] 2 CTC 103 (FCA)

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