Federal Courts Act

Section 2

Subsection 2(1)

Final Judgment

Cases

National Benefit Authority Corporation v. Canada, 2022 FCA 17

The appellant was appealing a Tax Court decision that found that it (through one of its non-lawyer employees) could not be recognized as the...

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Words and Phrases
final judgment interlocutory
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 27 - Subsection 27(1.2) TCC determination did not address a substantive matter and, therefore, was not an appealable "final judgment" 145

Subsection 13(2)

Cases

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

A county sheriff who is made, in effect, an officer of the Federal Court by virtue of s. 13(2), is not thereby made a servant of the Crown in...

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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)

The Saskatchewan Court of Queen's Bench had no jurisdiction to make a determination as to who had the right to funds already paid to Revenue...

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Section 18

Cases

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

The Federal Court had no jurisdiction to declare that waivers, which allegedly had been extracted from the taxpayer under compulsion and duress,...

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

The Court had jurisdiction to entertain an application seeking to prohibit the Minister from performing further audits of the taxpayer for the...

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

The decision of the Minister of Communications to revoke a certification of a certified production previously given under Regulation 1104(2) could...

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

The applicant, who was a judgment creditor of a company ("Polar"), had no standing to quash assessment and enforcement proceedings by the Minister...

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

A motion pursuant to s. 18 of the Federal Court Act to quash an application by a Departmental employee pursuant to s. 231(2) for the retention of...

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

The provincial superior courts have at least coordinate jurisdiction with the Federal Court in Charter matters, and should not defer to the...

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Subsection 18(12)

Cases

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

Two co-owners paid a portion of the expropriation proceeds received for one of their properties to their affiliated tenant of that property....

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Locations of other summaries Wordcount
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

The Patented Medicine Prices Review Board found that the appellant (Alexion) had priced a drug (Soliris) excessively given that the list price was...

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

During an audit of the appellant (Iris), CRA refused Iris’ requests for immediate payment of its refund claims, suspecting that Iris was...

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Locations of other summaries Wordcount
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

Vavilov confirmed that administrative decisions must satisfy requirements of justification, transparency and intelligibility. An adverse CBSA...

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Locations of other summaries Wordcount
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

The respondent (Valero) had requested an order setting aside the requirement for information issued under 231.2(1). The Federal Court found that...

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Locations of other summaries Wordcount
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

In a specialized customs tariff remission context, De Montigny JA agreed with Zinn J of the Federal Court that a decision of the CBSA - to deny a...

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Locations of other summaries Wordcount
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

The respondent was born in Toronto of parents who, unknown to him were Russian spies and who, in 2010, were arrested in the U.S., charged with...

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Locations of other summaries Wordcount
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

Following his assessment for a $2,890,050 penalty in 2012 under s. 163.2, the Applicant paid $1,000,000 to the Minister so as to offset interest...

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Locations of other summaries Wordcount
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

On September 1, 2005, the appellant (“R & S”) transferred its assets to a limited partnership (“BELP”) which was controlled by its...

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Locations of other summaries Wordcount
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

Two weeks after the completion of an audit and being informed of proposed reassessments for his 2005 to 2014 taxation years, the taxpayer filed an...

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Locations of other summaries Wordcount
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

The taxpayer’s counsel filed a no-name application under the CRA’s voluntary disclosure program (VDP), which CRA subsequently rejected on the...

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Words and Phrases
decision
Locations of other summaries Wordcount
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

Canada v. Dow Chemical Canada ULC, 2022 FCA 70

The Minister reassessed the 2006 taxation year of the (Canadian-resident) taxpayer (“Dow”) by adding 307 million in a transfer-pricing...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(11) Ministerial decision to deny a s. 247(10) downward adjustment cannot be appealed under s. 247(11) 176
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(10) Tax Court cannot review a s. 247(10) downward adjustment because it only has the ITA s. 171 jurisdiction to deal with an assessment and not with a s. 247(10) opinion 354
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) Tax Court cannot reverse a CRA opinion that a requested s. 247(10) downward adjustment is inappropriate 277
Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) an appeal of an assessment is of an amount, not of an opinion leading to the assessment 160

Iris Technologies Inc. v. Canada (National Revenue), 2022 FCA 39

The appellant (Iris) appealed a Federal Court order, dismissing its request for mandamus to compel the release of $21.85 million in GST/HST tax...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 351 CRA affidavit that the reporting periods at issue had now been assessed was admitted at FCA as fresh evidence 191

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

After a lengthy audit, CRA concluded that the applicant (Newave) had been generating false ITC claims based on fabricated records, and issued a...

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

The taxpayer, who left Canada for Chad in 2004 (followed by a stint in Iraq) and returned to Canada in January 2010, filed a voluntary disclosure...

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Locations of other summaries Wordcount
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

The applicant transferred $300,000 to a Bahamas bank account in 1978. In order to put his affairs in order for his heirs, he made a voluntary...

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Locations of other summaries Wordcount
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

The applicant objected to the denial of his claim to the Ontario new housing HST rebate, and he then accepted a CRA offer to refund the difference...

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Locations of other summaries Wordcount
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

The taxpayer claimed that it did not learn about a reassessment allegedly mailed on November 7, 2008 until April 14, 2010. When its Notice of...

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Locations of other summaries Wordcount
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

In the course of an audit, the Minister mailed the taxpayer some draft assessments proposing to disallow certain of the taxpayer's claimed...

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

The taxpayer settled an employment dispute with the Department of Justice, under which she was entitled to liquidated damages. The Department...

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

The 2002 to 2008 taxation years of the taxpayer were assessed for its failure to withhold Part XIII tax. The taxpayer (in addition to objecting...

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Locations of other summaries Wordcount
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

A contract in 1880, backed by the CPR Act in 1881, exempted the taxpayer from virtually all forms of federal, provincial and municipal taxation. ...

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

Blanchard J. found that the taxpayer was prevented under s. 18.5 of the Federal Courts Act from challenging, before the Federal Court, the...

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Locations of other summaries Wordcount
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)

The taxpayer was successful in obtaining an order of mandamus directing the Minister to carry back a large capital loss it had reported in its...

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Locations of other summaries Wordcount
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.

List of discretionary matters subject to judicial review applications (p. 5)

…Judicial review applications in the context of GST/HST matters...

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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

bcIMC was a BC Crown agent which was formed to manage and hold investments for the provincial pension plans. The governing Act created a...

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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(1.2)

Cases

National Benefit Authority Corporation v. Canada, 2022 FCA 17

A corporation in the business of assisting individuals with claims for disability tax credits (DTCs) appealed a Tax Court decision finding that it...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 2 - Subsection 2(1) - Final Judgment FCA lacked jurisdiction to hear an appeal of a TCC determination denying access to a non-lawyer 135

Subsection 27(1.3)

Cases

Nicole L. Tiessen Interior Design LTD. v. Canada, 2022 FCA 53

An incorporated firm of architects and interior designers restructured, so that their practice was now carried on by a partnership between...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 256 - Subsection 256(2.1) s. 256(2.1)’s applied to stop a professional firm multiplying the small business deduction 218

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

After finding that, under an agreement between the appellant (CIBC) and Aeroplan, the supply made by Aeroplan to CIBC was essentially labelled as...

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Locations of other summaries Wordcount
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

The taxpayer, a paper products manufacturer, engaged in a hybrid transaction in which it sold some of the assets of its “Tissue Division”...

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Locations of other summaries Wordcount
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

The taxpayer (now represented by counsel) raised in the FCA a new argument in support of his position that losses from disposing of stock option...

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Locations of other summaries Wordcount
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)

During the 30 day appeal period the taxpayer asked his counsel for advice as to when the appeal period expired, left town before receiving his...

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

In order for an extension of time to be granted, the applicant must show that he had a bona fide intention to appeal during the 30-day period.

Section 28

Cases

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

The only decision of the Tax Court pursuant to the informal procedure that may be reviewed under section 28 is a decision that disposes in whole...

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

The Federal Court of Appeal was without jurisdiction to set aside the refusal of the Tax Court on an interlocutory application to vacate summarily...

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

A decision of a Tax Court judge that two individual taxpayers had standing was merely a preliminary ruling enabling the Court to proceed to...

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

A decision of the Minister as to whether an article is exempt under subsection 29(1) of the Excise Tax Act is an administrative decision that must...

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

The following criteria were formulated for the purpose of determining whether a decision or order is one required by law to be made on a judicial...

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

The jurisdiction of the Federal Court of Appeal does not extend to reviewing the decision or order of a federally-appointed provincial judge under...

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Section 29

Cases

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

A statement of claim seeking a declaration that waivers "extracted" from the taxpayer were void and a writ of certiorari quashing the...

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

In dealing with the taxpayer's Statement of Claim which appealed from a decision of the Tax Court which, in turn, had quashed the appeal to that...

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

The Federal Court, Trial Division did not have the jurisdiction to entertain an originating motion brought by a taxpayer under section 18 of the...

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

The Federal Court lacked the jurisdiction to entertain a motion under s. 18 of the Federal Court Act to set aside a decertification order made by...

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

An application to dismiss the taxpayer's statement of claim, advancing a plea of non est factum in relation to waivers signed by the taxpayer, was...

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Danielson v. MNR, 86 DTC 6495 (FCTD)

An application for relief in the nature of certiorari to quash a determination by the Minister to assess a director pursuant to ss.227(1) and...

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

An assessment can only be reviewed and set aside by way of a regular appeal, and not pursuant to an application under s. 18 of the Federal Court...

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Locations of other summaries Wordcount
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.)

"In our opinion, section 29 clearly says that a decision which, under an Act of Parliament [here, the Customs Act], may be appealed to an...

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Subsection 33(1)

Cases

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

"The combined operation of the Federal Court Act and the Supreme Court Act is such that an application for leave to appeal from a judgment of the...

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Subparagraph 46(1)(a)(v)

Cases

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

It was held that the plaintiff could call as a witness an officer of the Department of National Revenue and examine him as if he were a hostile...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Onus 66

Subsection 48(4)

Cases

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

A proceeding against the Minister of National Revenue and the Tax Review Board is not a proceeding against the Crown.

Paragraph 50(1)(b)

Cases

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

The power to order a stay should only be exercised sparingly, and the possibility that expenses incurred in a proceeding may turn out to be...

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Section 52

Paragraph 52(c)

Subparagraph 52(c)(i)

Cases

Canada (Attorney General) v. Burke, 2022 FCA 44

In 2017, the Minister of Employment and Social Development determined that Ms. Burke had been receiving old age security benefits since 1998 on...

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Absurdities absurd interpretation was reversed 266

Subsection 53(2)

Cases

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

Evidence to establish the existence of an oral partnership between two Quebec taxpayers was admissible, notwithstanding that establishing the...

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Section 57

Cases

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

The notice required by s. 57 is required even where a constitutional question is raised in an informal procedure in the Tax Court.