Section 6
Subsection 6(1)
Paragraph 6(1)(h)
Cases
Canada v. Ngai, 2019 FCA 181
After noting a cryptic Crown pleading that essentially only referred to the provisions relied upon, Webb JA stated (at paras. 29-30):
Simply...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(g) | co-purchasing aunt of the nephew occupant could not claim the rebate | 441 |
| Tax Topics - General Concepts - Agency | rebate could not be claimed by an agent | 89 |
Section 8
Cases
Lark Investments Inc. v. The King, 2024 TCC 30
The Crown took the position that the taxpayer was precluded by Rule 8 from moving to strike a portion of the Crown’s pleadings on the basis that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 63 | Crown’s vague pleading that GAAR applied to convert a CCPC to non-CCPC was struck, but with leave to amend | 251 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | Crown required to plead its particular GAAR position/ no requirement to go to GAAR Committee | 314 |
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | process behind assessment not relevant to its validity | 100 |
Dilalla v. Canada, 2020 FCA 39
The appellant brought a motion for leave to bring a motion for an order striking the respondent’s Reply pleading, more than two years after all...
Section 12
Cases
The Queen v. Carew, 92 DTC 6608, [1993] 1 CTC 1 (FCA)
The Crown served its reply to the taxpayer's notice of appeal on the 60th day required by Rule 44(1) but, due to an unexplained failure of the...
Section 16.1
Subsection 16.1(1)
See Also
Shell Canada Limited v. The Queen, 2022 TCC 39
The taxpayer (Shell) realized a capital loss on its disposition of its interest in a partnership (“SCU”) to Canadian subsidiaries of...
Silver Wheaton Corp. v. The Queen, 2019 TCC 170
In 2016, Silver Wheaton appealed reassessments for Cdn.$353M made pursuant to s. 247(2), and reached a settlement on Dec. 13, 2018. Almost all...
Section 16.2
Subsection 16.2(2)
See Also
Stewart v. The Queen, 2018 TCC 75, rev'd on TCCA s. 16.2/no abuse of process grounds 2019 FCA 235
CRA issued Notices of Determination to deny losses of a limited partnership (TSI). Both TSI and its partners launched appeals to the Tax Court....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.7) | partners were not necessarily precluded under the s. 152(1.7) “binding” rule from arguing that a partnership determination of loss was statute-barred | 207 |
| Tax Topics - General Concepts - Abuse of Process | abuse of process for partners to raise arguments that could have been raised by their partnership prior to its filing a discontinuance | 325 |
Section 29
Cases
International Hi-Tech Industries Inc. v. The Queen, 2014 TCC 198
Prior to its bankruptcy, the appellant granted a general security agreement ("GSA") to its holding body corporate and related companies as...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 266 - Subsection 266(2) | secured creditors able to bring claim for ITCs of bankrupt | 277 |
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.1) | secured creditors able to bring claim for ITCs of bankrupt | 277 |
Section 30
Subsection 30(2)
Cases
Canada v. BCS Group Business Services Inc., 2020 FCA 205
In Masa Sushi, Graham J found that a corporation could not appear “in person” in a General Procedure matter and had to appear through counsel,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 17.1 - Subsection 17.1(1) | a corporation must be represented by counsel in General Procedure appeals | 281 |
See Also
Sutlej Foods Inc. v. The Queen, 2019 TCC 20
The corporate Appellant and three individual Appellants applied to be represented in their respective appeals by their accountant, rather than...
BCS Group Business Services Inc. v. The Queen, 2018 TCC 120
The appellant brought a motion pursuant to Rule 30(2) of the Tax Court of Canada (General Procedure) Rules (the “Rules”) to have its sole...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Stare Decisis | prior decision not followed | 54 |
Masa Sushi Japanese Restaurant Inc. v. The Queen, 2017 TCC 239
Two individuals and two corporations of which they were shareholders brought motions to be represented by a non-lawyer who was not an officer or...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 17.1 - Subsection 17.1(1) | s. 17.1 does not contemplate representation of a corporation by other than counsel | 122 |
Section 31
Subsection 31(2)
See Also
Woessner v. The Queen, 2017 TCC 124
The taxpayer invested in what CRA viewed as a software tax shelter scheme that was developed and promoted by, inter alia, a Calgary law firm, Shea...
Section 49
Subsection 49(1)
See Also
Hillcore Financial Corporation v. The King, 2023 TCC 71
Before striking the Reply of the Crown in its entirety (but with leave to the Crown to file a fresh Reply that complied with the Rules), Lafleur J...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 53 - Subsection 53(1) | Reply of the Crown struck in its entirety | 421 |
Goldman v. The Queen, 2021 TCC 13
Graham J concluded his reasons by stating:
Paragraphs 49(1)(a) to (c) … require that a reply to a notice of appeal state the facts in the notice...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | s. 160(1) did not apply to a transfer to an individual qua trustee of a valid oral trust | 483 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(2) | trustee had no liability for application of s. 160(1) to transfer to the trust, absent s. 159(3) | 215 |
| Tax Topics - Income Tax Act - Section 159 - Subsection 159(3) | CRA could have assessed taxpayer qua trustee, for the s. 160(1) liability of her trust arising on its settlement, under s. 159(3) given the distribution of the corpus without a certificate | 193 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | oral instructions, before her death, by mother to daughter re application of the proceeds of her RRSP gave rise to a trust | 208 |
Section 53
Cases
AgraCity Ltd v. Canada, 2016 DTC 5006 [at 6525], 2015 FCA 288
The taxpayer (“AgraCity”) was wholly-owned by Jason Mann. A Barbados corporation ("NewAgco-Barbados") was wholly-owned by a second...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | boundary between ss. 247(2)(a) and (b) is unresolved/inconsistent assessments of related taxpayers | 389 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | inconsistent assessments of related taxpayers | 180 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 82 | inconsistent assessments of related taxpayers | 307 |
AgraCity Ltd. v. The Queen, docket 2014-1537
In her Reply, the Minister alleged that a Barbados corporation ("NewAgco") which did not deal at arm's length with the taxpayer, took over a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | Reply must explain specific bases on which a penalty was imposed | 268 |
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | factual allegation that foreign affiliate did nothing was fatal to ss. 247(2)(a) and (c) pleadings but not ss. 247(2)(b) and (d) | 230 |
Subsection 53(1)
See Also
Hillcore Financial Corporation v. The King, 2023 TCC 71
Before striking the Reply of the Crown in its entirety pursuant to Rule 53(1) (but with leave to the Crown to file a fresh Reply that complied...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 49 - Subsection 49(1) | Reply struck for extensive deficiencies including admitting or denying facts that not been pleaded and stating assumptions of mixed fact and law (e.g., sham, or non-arm’s length) | 175 |
Paragraph 53(1)(a)
Cases
Canada v. Preston, 2023 FCA 178
The Tax Court ordered that “assumptions of fact” pleaded by the Crown in its Reply should be struck out and moved to the reasons part of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | assumptions of mixed fact and law were not prejudicial to the taxpayer – and an FMV assumption instead is factual | 269 |
See Also
Uppal Estate v. The King, 2025 TCC 34
Graham J ordered that the Crown’s pleading, that the purchase by the deceased taxpayer of shares of a company occurred “singly or jointly...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | pleadings of assumptions of fact in the alternative were struck | 140 |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | TCC cannot impose a penalty that was not assessed | 123 |
Paragraph 53(1)(c)
Cases
Canada v. Adboss, Ltd., 2023 FCA 201
The Minister’s reply, to the taxpayers’ appeals of assessments to deny zero-rating of taxable supplies made by them to a mooted non-resident...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 7 | Minister’s pleaded “assumption” that a recipient’s “controlling mind and management” was in Canada went to the heart of the availability of zero-rating | 153 |
See Also
Adboss, Ltd. v. The King, 2022 TCC 125, aff'd 2023 FCA 201
The Minister’s reply, to the taxpayer’s appeal of an assessment of it to deny zero-rating of taxable supplies made by it to Lowfroc...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 7 | residence of corporate recipient determined by location of its central management and control | 219 |
Morissette v. The Queen, 2019 TCC 103
In order to avoid having CRA assess his corporation for Part III tax on an allegedly excessive capital dividend paid to him, the taxpayer agreed...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 184 - Subsection 184(3) | validity of taxable dividend arising from s. 184(3) election appears to depend on Part III assessment first having been made | 442 |
Section 54
Cases
Canada v. Pomeroy Acquireco Ltd., 2021 FCA 187
The taxpayer opposed a proposed amendment by the Crown (after the close of discoveries and two months before trial) to its pleadings to raise an...
Burlington Resources Finance Company v. The Queen, 2020 TCC 32
Burlington, a Nova Scotia ULC, borrowed approximately U.S.$3 billion in 2001 and 2002 by issuing notes that were guaranteed by its non-resident...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) - Paragraph 247(2)(a) | Crown abandons its position that s. 247(2)(c) applied to reduce guarantee fees paid by a ULC to its non-resident parent | 180 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 132 | in context, no formal admission made - and any admission could be withdrawn in the interests of justice | 555 |
Pietrovito v. The Queen, 2017 TCC 119
Due to a clerical error by a liaison between the taxpayer and his counsel, counsel was only instructed to prepare a Notice of Appeal for Year 1...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | taxpayer could not correct a clear error in appealing only one of the two taxation years in dispute | 312 |
| Tax Topics - Income Tax Act - Section 167 - Subsection 167(5) - Paragraph 167(5)(a) | time period not suspended where taxpayer reasonably believed appeal had been filed | 357 |
See Also
Windsor Clinical Research Inc. v. The King, 2023 TCC 179
SR&ED claims of the taxpayer for various projects had been denied. The Crown now sought to amend its Reply to allege that the work conducted was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) | additional amendments to change factual basis did not change the basis of assessments denying SR&ED claims | 172 |
Chad v. The Queen, 2022 TCC 18
The taxpayer, which had appealed reasssessments of foreign-currency straddle trades (the “Chad I” appeal), had brought a motion in January...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Window Dressing | sham is deceitful misrepresentation of a transaction’s nature, whereas window dressing is deceptively making the facts look better | 145 |
Section 58
Subsection 58(1)
See Also
Matthew Macisaac Consulting Inc. v. The Queen, 2020 TCC 44
The Minister reassessed most of the taxation years for 2005 to 2014 taxation years, with only the 2012 to 2014 taxation years being within the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | meaning of misrepresentation in French and English versions is prima facie different | 375 |
Subsection 58(2)
See Also
632738 Alberta Ltd. v. Canada, 2021 FCA 43
The taxpayer was a member of a limited partnership (Action LP) that held most of the interest in a subsidiary partnership (Thompson GP). Before...
McCartie v. Canada, 2020 FCA 18
The unrepresented appellant appealed the determination by the Tax Court that four questions that he had sought to have determined under Rule 58,...
Section 63
See Also
Lark Investments Inc. v. The King, 2024 TCC 30
A week before realizing a $119 million capital gain on the disposition of investment property, the taxpayer, which until then was wholly-owned by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 8 | fresh start rule inapplicable where defects in Crown’s pleading did not become apparent until a subsequent procedural stage | 230 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | Crown required to plead its particular GAAR position/ no requirement to go to GAAR Committee | 314 |
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | process behind assessment not relevant to its validity | 100 |
Section 82
Cases
AgraCity Ltd v. Canada, 2016 DTC 5006 [at 6525], 2015 FCA 288
A Barbados corporation reported substantial profits from the sale of a herbicide to Canadian farmers, and deducted amounts paid to a non-arm’s...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | boundary between ss. 247(2)(a) and (b) is unresolved/inconsistent assessments of related taxpayers | 389 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 53 | inconsistent assessments of related taxpayers | 240 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | inconsistent assessments of related taxpayers | 180 |
Subsection 82(1)
See Also
Gaudreau v. The King, 2023 TCC 115
The taxpayer was assessed under s. 84(2) regarding his sale of his interest in an insurance company (RBP) that was structured as a hybrid sale...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Solicitor-Client Privilege | no accountant-client privilege | 304 |
Subsection 82(2)
See Also
Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280
Issues in the appeal of the taxpayer respecting whether it could deduct a payment of Cdn.$2.9 billion made to settle actions against it in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Solicitor-Client Privilege | internal investigations severable and also not legally supervised/no implied waiver by stating that position informed by legal advice/no partial waiver where no prejudice/no litigation privilege re previously completed civil suit/no privilege for commissioned 3rd party report re damages/common interest privilege re other bank defendants | 498 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 84 | metadata insufficient description for non-email documents | 190 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 95 - Subsection 95(1) | other law suits not potentially relevant comparators | 178 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 86 - Subsection 86(1) | no extensive discovery of auditor without following Rule 86 | 164 |
Section 83
Subsection 83(1)
See Also
Coopers Park Real Estate Development Corporation v. The Queen, 2022 TCC 82
Regarding whether the taxpayer, who had been assessed under s. 245(2) to deny the carryforward of losses and credits, was entitled to discovery of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | CRA legal analysis in support of the policy relied upon in GAAR assessment is discoverable | 307 |
Section 84
Cases
Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280
The taxpayer provided a list of 21,000 documents, prepared using metadata.
Some are only described as “Word document,” “Powerpoint...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 82 - Subsection 82(2) | scope of discovery and of settlement privilege | 551 |
| Tax Topics - General Concepts - Solicitor-Client Privilege | internal investigations severable and also not legally supervised/no implied waiver by stating that position informed by legal advice/no partial waiver where no prejudice/no litigation privilege re previously completed civil suit/no privilege for commissioned 3rd party report re damages/common interest privilege re other bank defendants | 498 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 95 - Subsection 95(1) | other law suits not potentially relevant comparators | 178 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 86 - Subsection 86(1) | no extensive discovery of auditor without following Rule 86 | 164 |
Section 86
See Also
Pastuch v. The Queen, 2022 TCC 36
The taxpayer appealed reassessments of her 2007, 2008 and 2009 taxation years whereby the Minister had added approximately $2.8M in shareholder...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Estoppel | issue estoppel precluded reviewing compellability of documents from a Saskatchewan regulatory authority | 129 |
Subsection 86(1)
Cases
Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280
On discovery of the taxpayer (“CIBC”) in its appeal respecting whether it could deduct a payment of Cdn.$2.9 billion made to settle actions...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 82 - Subsection 82(2) | scope of discovery and of settlement privilege | 551 |
| Tax Topics - General Concepts - Solicitor-Client Privilege | internal investigations severable and also not legally supervised/no implied waiver by stating that position informed by legal advice/no partial waiver where no prejudice/no litigation privilege re previously completed civil suit/no privilege for commissioned 3rd party report re damages/common interest privilege re other bank defendants | 498 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 84 | metadata insufficient description for non-email documents | 190 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 95 - Subsection 95(1) | other law suits not potentially relevant comparators | 178 |
Section 89
Subsection 89(1)
Cases
Marine Atlantic Inc. v. The King, 2023 TCC 95
After finding that a CRA affidavit to which were attached 90 pages of documents could not be admitted because (contrary to Rule 89) the affidavit...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) | a registrant is not required to expand the information already in its possession in using an ITC allocation method | 423 |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | Crown did not establish that an input tax credit methodology of a ferry company was unreasonable | 296 |
| Tax Topics - Excise Tax Act - Section 335 - Subsection 335(5) | s. 335(5) does not establish that a CRA document is admissible in a hearing | 325 |
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(9) | s. 244(9) does not establish the admissibility of a CRA document | 158 |
Paragraph 89(1)(a)
See Also
Scott v. The Queen, 2017 TCC 224
At the commencement of the trial, the Respondent requested leave to file, as contemplated by s. 244(9), an affidavit (the “Affidavit”) sworn...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 107.1 - Paragraph 107.1(a) | s. 107.1(a) in effect produced a rollover on cash distribution of mooted benefits | 181 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | a distribution from a health and welfare trust to compensate for lost insurance coverage was not a taxable benefit as it did not come within s. 6(4) | 316 |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(iii) | payment made as compensation for termination of monthly death benefits was paid, at the least, in lieu of a death benefit | 249 |
| Tax Topics - General Concepts - Stare Decisis | Supreme Court obiter accorded deference | 153 |
| Tax Topics - Income Tax Act - Section 9 - Compensation Payments | surrogatum principle references "why the compensatory amount was paid," and not confined to business receipts | 207 |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | termination payment that did not come within s. 6(4) should be treated as excluded from s. 6(1)(a) | 153 |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(4) | lump sum received as compensation for no longer benefiting from contributions to a group life insurance policy did not come within the terms of s. 6(4) | 334 |
Paragraph 89(1)(b)
Cases
Tang v. The Queen, 2017 TCC 168
Before accepting translated documents that corroborated that much of the taxpayer’s alleged income under net worth assessments represented funds...
Section 95
See Also
Burlington Resources Finance Company v. The Queen, 2017 TCC 144
The Minister disallowed in full the deduction by the taxpayer (“Burlington”) of guarantee fees, paid to its U.S. parent (“BRI) (which, in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 107 - Subsection 107(1) | practice of taking discovery questions “under advisement” should stop | 199 |
Subsection 95(1)
Cases
Canada (National Revenue) v. Cameco Corporation, 2017 FC 763, aff'd 2019 FCA 67
Cameco appealed transfer-pricing assessments to the Tax Court. CRA then audited subsequent years, where essentially the same issues arose, and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) - Paragraph 231.1(1)(d) | s. 231.1(1)(d) does not accord CRA an unfettered right to interview taxpayer personnel | 463 |
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | presumption against tautology | 71 |
See Also
Choptiany v. The King, 2022 TCC 112
The three taxpayers had appealed the imposition of gross negligence penalties based on what Boyle J characterized as “nonsensical...
MP Western Properties Inc. v. The Queen, 2017 TCC 82, aff'd sub nomine Madison Pacific Properties Inc. v. Canada, 2019 FCA 19
Predecessors of the appellants had been acquired for their losses in transactions where less than 50% of their voting shares, but more than 90% of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | required production of all documents showing GAAR consultations | 201 |
Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280
Issues in the appeal of the taxpayer respecting whether it could deduct a payment of Cdn.$2.9 billion made to settle actions against it in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 82 - Subsection 82(2) | scope of discovery and of settlement privilege | 551 |
| Tax Topics - General Concepts - Solicitor-Client Privilege | internal investigations severable and also not legally supervised/no implied waiver by stating that position informed by legal advice/no partial waiver where no prejudice/no litigation privilege re previously completed civil suit/no privilege for commissioned 3rd party report re damages/common interest privilege re other bank defendants | 498 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 84 | metadata insufficient description for non-email documents | 190 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 86 - Subsection 86(1) | no extensive discovery of auditor without following Rule 86 | 164 |
Section 96
Subsection 96(1)
See Also
632738 Alberta Ltd. v. The King, 2023 TCC 117
The taxpayer was assessed under s. 103(1). The individual wholly-owning it refused to answer questions posed on his examination for discovery,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Purpose/Intention | the taxpayer’s sole shareholder could field the queries as to the purpose of the taxpayer, which might equate to the reason for the transaction | 255 |
| Tax Topics - General Concepts - Solicitor-Client Privilege | company could refuse to not disclose its reasons for engaging in transactions on grounds of privilege | 318 |
Section 99
Subsection 99(2)
See Also
Teranet Inc. v. The Queen, 2016 TCC 42
As a result of a 2006 reorganization for the conversion of the Teranet group to an income fund structure, the taxpayer became liable to its...
Section 107
Subsection 107(1)
See Also
Burlington Resources Finance Company v. The Queen, 2017 TCC 144
CRA disallowed, in full, under s. 247(2)(a), the deduction by the taxpayer (“Burlington”) of guarantee fees paid to its U.S. parent. Justice...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 95 | proportionality principle did not relieve of obligation to seach through scattered indexes for relevant documents | 560 |
Section 116
Subsection 116(2)
Cases
CANADIAN WESTERN TRUST COMPANY AS TRUSTEE OF THE FAREED AHAMED TFSA v. HER MAJESTY THE QUEEN, 2020 FCA 213
The taxpayer, the trustee of a tax-free savings account (TFSA) which had been assessed on the basis that its trading activities constituted...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | Crown could not be compelled to explain an early Finance analysis of the TFSA proposals | 336 |
Section 126
Subsection 126(4)
Paragraph 126(4)(b)
See Also
Mandic Estate v. The King, 2024 TCC 91
Mandic reached a form of agreement with the Crown regarding a reassessment of his 2015 taxation year, and the parties signed a consent to judgment...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) - Paragraph 171(1)(b) - Subparagraph 171(1)(b)(iii) | implementation of a settlement agreement ordered notwithstanding the taxpayer’s death before the final version could be signed | 278 |
Section 132
See Also
Burlington Resources Finance Company v. The Queen, 2020 TCC 32
Burlington, a Nova Scotia unlimited liability company, borrowed approximately U.S.$3 billion in 2001 and 2002 by issuing seven notes that were...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) - Paragraph 247(2)(a) | Crown abandons its position that s. 247(2)(c) applied to reduce guarantee fees paid by a ULC to its non-resident parent | 180 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 54 | amendment permitted in advance of trial to give effect to previously disclosed Crown position | 307 |
Section 138
Subsection 138(1)
See Also
1378055 Ontario Limited v. The Queen, 2019 TCC 149
Sommerfeldt J found that counsel’s omission of invoices for one of the years in issue form the book of documents that he compiled was an...
Subsection 138(2)
Cases
Kim v. Canada, 2019 FCA 210
The taxpayer, who had claimed substantial fictitious business losses based on an unintelligible theory espoused by the “Fiscal Arbitrators”...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(3) | Crown satisfied (and could, in any event, have satisfied) the s. 163(3) onus through the taxpayer’s own testimony | 414 |
Section 140
Subsection 140(2)
Cases
Akanda Innovation Inc. v. The Queen, 2018 FCA 200
Akanda was reassessed to deny scientific research and experimental development expenditures in excess of $6 million and related investment tax...
Section 145
See Also
Kaul v. The Queen, 2017 TCC 55
One of the original art appraisers (Ms. Yeomans) in an art donation program (the “Artistic Program”) produced a Court Report in 2016, which...
Subsection 145(3)
See Also
Gerbro Holdings Company v. Canada, 2016 TCC 173, briefly aff'd 2018 FCA 197
The report of the taxpayer's expert, which compared returns on Canadian and non-Canadian hedge funds in support of the commerciality of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 94.1 - Subsection 94.1(1) | offshore hedge fund investments were chosen in the main for commercial reasons (e.g., manager reputation), so that s. 94.1 did not apply | 361 |
| Tax Topics - General Concepts - Onus | no taxpayer burden to displace assumptions of mixed fact and law | 71 |
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | Minister's statement was false | 130 |
Section 146
Subsection 146(2)
Cases
Khanna v. Canada, 2022 FCA 84
The taxpayer conceded that she had unreported income from rental properties owned equally by her and her husband, but appealed the imposition of a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | a gross negligence penalty could not be sustained where the trial was all about the taxpayer’s husband and she was ignored | 301 |
Section 147
Subsection 147(1)
Cases
Mariano v. The Queen, 2016 TCC 161
16,000 donors participated during the 2004 and 2005 taxation years (and 27,000 up until 2014) in a leveraged donation program. The Crown was...
Subsection 147(3)
Cases
Canada v. Bowker, 2023 FCA 133
The taxpayer had a s. 163(2) penalty vacated in the Tax Court on the basis that her involvement in the false amended return filed by her was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) - Paragraph 162(7)(b) | s. 162(7)(b) did not apply where return was timely filed but negligently completed | 342 |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | s. 220(3.1) must be applied based on the taxpayer’s personal circumstances rather than to settle a case on a basis fundamentally at odds with the Minister’s view of the facts and law | 255 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | Galway principle required that a case not be settled on a basis fundamentally at odds with the Minister’s view of the facts and law | 348 |
| Tax Topics - Statutory Interpretation - Noscitur a Sociis | noscitur a sociis principle applied to limit a provision to matters not addressed in a sister provision | 107 |
| Tax Topics - General Concepts - Judicial Comity | judicial comity would require the Court to justify its departure from the finding of another judge of the same court on the same question | 67 |
SCDA (2005) Inc. v. Canada, 2017 FCA 177
Webb JA dismissed the taxpayer’s appeal with respect to an enhanced costs award made by the Tax Court, stating (at paras 29 and 30):
One of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 138 - Subsection 138(11.3) | no deemed disposition under s. 138(11.3) in the 1st year a Canadian insurer carries on business in another country, so that no basis bump of $1.2B occurred | 389 |
See Also
Marine Atlantic Inc. v. The King, 2024 TCC 51
The Appellant had complete success in its appeal of a CRA challenge of its input tax credit methodology regarding its ferry operation. D’Arcy J...
Madison Pacific Properties Inc. v. The King, 2024 TCC 47
Madison Pacific (2023 TCC 180) held that there was a GAAR abuse of s. 111(4) when two unrelated companies acted in concert to acquire 46.6% of the...
Paletta Estate v. The Queen, 2021 TCC 41
The taxpayer was substantially successful in its appeals for eight taxation years of denials of around $49 million in net losses from “straddle...
Univar Holdco Canada ULC v. The Queen, 2020 TCC 15
The taxpayer (“Univar”) was wholly successful in reversing, in the Federal Court of Appeal, a Tax Court decision that had confirmed the...
Cameco Corporation v. The Queen, 2019 TCC 92
Owen J made a lump sum award for legal fees of Osler borne by Cameco in its successful appeal of transfer-pricing adjustments for its 2003, 2005...
Loblaw Financial Holdings Inc. v. The Queen, 2018 TCC 263
The Minister prevailed in assessing the taxpayer for the realization of $473 million of foreign accrual property income (FAPI) between 2001 and...
Standard Life Assurance Company of Canada v. The Queen, 2015 TCC 138
The Crown had made a settlement offer to the taxpayer under which the taxpayer would conced that it was not carrying on an insurance business in...
new item
Paragraph 147(3)(j)
Cases
Jayco, Inc. v. The Queen, 2018 TCC 239
After substantial success in its appeal of a GST/HST assessment (in excess of its settlement offer), the appellant (“Jayco”), in its request...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 315 - Subsection 315(3) | only Federal Court has jurisdiction to review exercise of discretion under s. 315(3) | 284 |
Subsection 147(3.1)
Cases
Bank of Montreal v. The Queen, 2021 TCC 3
A September 12, 2018 decision of the Tax Court (affirmed by the Court of Appeal) allowed the appeal of the taxpayer (“BMO”) from a GAAR...
See Also
Daville Transport Inc. v. The Queen, 2022 TCC 5
The appellant, DTI claimed entitlement to substantial indemnity costs per Rule 147(3.1) on the basis that in its appeal, it had achieved greater...
Hansen v. The Queen, 2021 TCC 39
At 2020 TCC 102, the Court determined that reassessments of sales of homes by the taxpayer and his wife in 2007, 2008 and 2009, to treat the gains...
Subsection 147(7)
Cases
QUEEN V. JAMES S.A. MACDONALD, 2021 FCA 6
After the taxpayer’s success in MacDonald in the Tax Court, he secured an enhanced costs award from the Tax Court based on a settlement offer he...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Res Judicata | res judicata applied to Crown attempt to enhance costs award when its appeal was allowed | 317 |
Section 168
See Also
Chao v. The Queen, 2018 TCC 202 (Informal Procedure)
Jorré DJ had dismissed an appeal in respect of employment expenses for 2010 of $1,149 claimed by the taxpayer and, on the basis that the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 172 - Subsection 172(1) | judgment issued based on a legally unsupportable concession of Crown counsel could not be varied | 135 |
Section 172
Subsection 172(1)
See Also
Chao v. The Queen, 2018 TCC 202 (Informal Procedure)
The taxpayer appealed the denial of employment expenses and a GST rebate. Crown counsel, on the basis that the taxpayer had now provided a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 168 | judgment could not be amended to correct for a legal error | 414 |