Section 23
Subsection 23(2)
Cases
Ontario Addiction Treatment Centres v. Canada (Attorney General), 2023 FCA 236
In finding no reversible error in the Federal Court’s dismissal of the appellant’s application for judicial review of a decision of the...
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|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 151 - Subsection 151(2) | a Federal Court proceeding should not have been completely closed to the public | 146 |
Abdat v. Canada (Attorney General), 2022 FC 1316
In 2013, the taxpayer (Abdat) negotiated an agreement (approved by the Tax Court) with CRA to settle his appeal to the Tax Court of net worth...
Anderton v. Canada (Attorney General), 2021 FC 788
The applicants (a husband and wife) exercised their employee stock options in 1997 and 1998, which lost all value later in 1998 when trading in...
Mokrycke v. Canada (Attorney General), 2020 FC 1027
The taxpayer submitted, in a January 17, 2017 application for a remission order, that:
- due to a host of personal and financial issues, he was...
Escape Trailer Industries Inc. v. Canada (Attorney General), 2020 FCA 54
When a B.C.-based company (the “applicant”) sold an RV to a U.S. customer, it could have avoided the requirement to charge HST on the sale...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 12 | intent of ETA is to only zero-rate goods where they are shipped to a destination outside Canada | 415 |
Deshaies v. Canada (National Revenue), 2019 FCA 300
In affirming the decision below to deny judicial review of a decision of CRA to not recommend to the Governor in Council that taxes, penalties and...
Fink v. Canada (Attorney General), 2019 FCA 276
The taxpayer was assessed s. 7 benefits as a result of his exercising, in 2007, a warrant that had been granted to him by his employer and...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a) | share value reduced to reflect blackout periods | 237 |
Fink v. Canada (Attorney General), 2018 FC 936, aff'd 2019 FCA 276
The taxpayer was assessed s. 7 benefits as a result of his exercising, in 2007, a warrant that had been granted to him by his employer and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Shares | TSX-listed shares agreed to have discounted value to reflect blackout periods | 173 |
Escape Trailer Industries Ltd v. Canada (Attorney General), 2019 FC 31, aff'd 2020 FCA 54
After selling a fibreglass travel trailer (“RV Trailer”) to a U.S. customer and receiving advance payment, the applicant would transfer the RV...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a) | imposing HST on goods earmarked for immediate export fails to apply s. 142(1)(a) purposively | 472 |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | jurisprudence has applied ETA literally | 176 |
Pay Audio Services Limited Partnership v. Canada (National Revenue), 2018 FC 494, 2018 FC 494
On a routine ARQ audit of the appellant (“Pay Audio”), an agent of Pay Audio incorrectly acknowledged to the auditor that (having regard to...
Canada (Attorney General) v. Fink, 2017 FCA 87
The taxpayer sought judicial review of a CRA decision not to recommend a remission order to effectively permit the taxpayer to use a capital loss...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 241 - Subsection 241(3) - Paragraph 241(3)(b) | Attorney General is ordered to answer questions respecting remission relief to other taxpayers re set-off of capital losses against s. 7 benefits | 375 |
Germain v. Canada (Attorney General), 2012 DTC 5151 [at at 7370], 2012 FC 768
Scott J. affirmed the Minister's decision not to remit amounts the taxpayer paid on penalties and on interest that had accumulated by the end of...
Administrative Policy
18 June 2015 External T.I. 2015-0578071E5 F - Reimbursement of overpayment of QPIP benefits
After concluding that after she became a non-resident of Canada, the taxpayer lost the ability to deduct a required repayment of excess benefits...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(n) - Subparagraph 60(n)(v.1) | no s. 60 deductions if non-resident | 175 |
| Tax Topics - Income Tax Act - Section 4 - Subsection 4(2) | s. 60 deduction denied for repayment of previous income inclusion | 138 |
Articles
Fraser Milner, "Remission Orders", CCH Tax Topics, No. 1948, 9 July 2009, p. 1.
Section 67
Cases
Thomson v. The Queen, 2003 DTC 5127 (FCTD)
An agreement under which an income tax refund received by a company would be applied to the payment of the taxpayer's outstanding taxes was not...
Re Northward Airlines Ltd., [1981] 2 WWR 764 (Alta. Q.B.)
Northward Airlines Limited ("Northward") gave a general assignment of book debts to the Bank of Nova Scotia and filed an assignment pursuant to...
See Also
Dural Products Ltd. v. MNR, 92 DTC 2127, [1992] 2 CTC 2734 (TCC)
Tremblay J. refused to allow the motion of counsel for a Quebec corporation that had been dissolved to add the parent as a new party to the appeal...
Articles
H. Michael Dolson, "Can a Tax Refund Be Paid to a Third Party? Section 116 and Foreclosures", Canadian Tax Focus, Vol. 10, No. 2, May 2020, p. 8
Rejection of CRA argument, based on ITA s. 164 and FAA s. 67, that s. 116 remittance in excess of taxpayer’s liability could not be directed to...
Subsection 81(1)
Cases
Clarkson Co. Ltd. v. The Queen, 79 DTC 5150, [1979] CTC 96 (FCA)
It was held that a debenture, which created a floating charge, operated "in so far as a chose in action arising after the charge crystallizes is...