Tax Court of Canada Rules (General Procedure)

Table of Contents

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...

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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...

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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...

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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...

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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...

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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...

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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....

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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...

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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,...

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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...

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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...

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Words and Phrases
in person

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...

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Words and Phrases
appear in person

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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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,...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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,...

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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...

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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...

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Words and Phrases
under advisement

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...

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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...

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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...

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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...

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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”...

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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...

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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...

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Words and Phrases
participant expert

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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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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...

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Words and Phrases
adjudicate