Tax Court of Canada Rules (General Procedure)

Section 29

Cases

International Hi-Tech Industries Inc. v. The Queen, 2014 TCC 198

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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 267
Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.1) secured creditors able to bring claim for ITCs of bankrupt 267

Section 31

Subsection 31(2)

See Also

Woessner v. The Queen, 2017 TCC 124

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Section 53

Cases

AgraCity Ltd v. Canada, 2016 DTC 5006 [at 6525], 2015 FCA 288

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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 347
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) inconsistent assessments of related taxpayers 172
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 82 inconsistent assessments of related taxpayers 281

AgraCity Ltd. v. The Queen, docket 2014-1537

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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 240
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) 220

Section 54

Cases

Pietrovito v. The Queen, 2017 TCC 119

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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 294
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 331

Section 82

Cases

AgraCity Ltd v. Canada, 2016 DTC 5006 [at 6525], 2015 FCA 288

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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 347
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 53 inconsistent assessments of related taxpayers 228
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) inconsistent assessments of related taxpayers 172

Subsection 82(2)

See Also

Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - 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 466
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 84 metadata insufficient description for non-email documents 165
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 162
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 86 146

Section 84

Cases

Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280

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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 514
Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - 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 466
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 162
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 86 146

Section 86

Subsection 86(1)

Cases

Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280

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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 514
Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - 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 466
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 84 metadata insufficient description for non-email documents 165
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 162

Section 89

Subsection 89(1)

Paragraph 89(1)(a)

See Also

Scott v. The Queen, 2017 TCC 224

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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 175
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) 304
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 221
Tax Topics - General Concepts - Stare Decisis Supreme Court obiter accorded deference 129
Tax Topics - Income Tax Act - Section 9 - Compensation Payments surrogatum principle references "why the compensatory amount was paid," and not confined to business receipts 191
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) 141

Paragraph 89(1)(b)

Cases

Tang v. The Queen, 2017 TCC 168

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Section 95

See Also

Burlington Resources Finance Company v. The Queen, 2017 TCC 144

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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 187

Subsection 95(1)

Cases

Cameco Corporation v. Canada (National Revenue), 2017 FC 763

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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 417
Tax Topics - Statutory Interpretation - Redundancy/reading in words presumption against tautology 44

See Also

MP Western Properties Inc. v. The Queen, 2017 TCC 82

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) required production of all documents showing GAAR consultations 191

Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280

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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 514
Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - 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 466
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 84 metadata insufficient description for non-email documents 165
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 86 146

Section 99

Subsection 99(2)

See Also

Teranet Inc. v. The Queen, 2016 TCC 42

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Section 107

Subsection 107(1)

See Also

Burlington Resources Finance Company v. The Queen, 2017 TCC 144

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Words and Phrases
under advisement
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 516

Section 145

See Also

Kaul v. The Queen, 2017 TCC 55

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Words and Phrases
participant expert

Subsection 145(3)

See Also

Gerbro Holdings Company v. Canada, 2016 TCC 173

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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 346
Tax Topics - General Concepts - Onus no taxpayer burden to displace assumptions of mixed fact and law 65
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. MInister's statement was false 120

Section 147

Subsection 147(1)

Cases

Mariano v. The Queen, 2016 TCC 161

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Subsection 147(3)

Cases

SCDA (2005) Inc. v. Canada, 2017 FCA 177

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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 379

See Also

Standard Life Assurance Company of Canada v. The Queen, 2015 TCC 138

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