Cases
Bank of Nova Scotia v. Canada, 2024 FCA 192
In rejecting a submission of the taxpayer that s. 161(7)(b)(iv) was inapplicable to the computation of interest in the situation where its request...
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| Tax Topics - Income Tax Act - Section 161 - Subsection 161(7) - Paragraph 161(7)(b) - Subparagraph 161(7)(b)(iv) | interest on an audit adjustment accrued up to the time that the taxpayer, learning of the adjustment, requested a loss carryback to offset it | 408 |
| Tax Topics - Statutory Interpretation - French and English Version | “as a consequence of” interpreted in light of the shared meaning of the French and English versions | 229 |
| Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) | Minister has the discretion to reject a loss carryback request | 137 |
Foix v. Canada, 2023 FCA 38
After finding that s. 84(2) extended to the indirect distribution of liquid assets of the target to the taxpayers through its sale to an arm’s...
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| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | s. 84(2) extends to the indirect distribution of liquid assets of the target through its sale to an arm’s length purchaser cum “facilitator” | 917 |
Canada v. Loblaw Financial Holdings Inc., 2021 SCC 51, [2021] 3 S.C.R. 687
In connection with finding that the “business conducted” by a Barbados subsidiary of the taxpayer did not include its activities of raising...
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | “business conducted,” as contrasted to “business,” did not include the raising of capital | 229 |
| Tax Topics - General Concepts - Foreign Law | meaning of banking business under Barbados law was not persuasive | 234 |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Investment Business - Paragraph (a) | bank business was conducted with arm's length persons notwithstanding that capital raised from shareholder | 581 |
| Tax Topics - Statutory Interpretation - Speaking in vain | Parliament does not speak in vain | 72 |
| Tax Topics - Income Tax Act - Section 91 - Subsection 91(1) | two policies balanced in FAPI regime | 79 |
| Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius | specific addition of a competition requirement in another provision implied that there was no such requirement here | 152 |
McGillivray Restaurant Ltd. v. Canada, 2016 FCA 99
In finding that there should not be an expansive interpretation of what constitutes de facto control in s. 256(5.1), Ryer JA stated (at para....
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| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | de facto control includes only significant influence over the board of directors | 402 |
Canada v. Lehigh Cement Limited, 2014 DTC 5058 [at at 6849], 2014 FCA 103, aff'g 2013 DTC 1139 [at 740], 2013 TCC 176
In rejecting the Minister’s position that s. 95(6)(b) had a broader scope than addressing situations where Canadian taxpayers manipulate share...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(6) - Paragraph 95(6)(b) | restricted to status-manipulating acquisitions or dispositions | 347 |
| Tax Topics - Statutory Interpretation - Consistency | restricting of anti-avoidance rule to avoid arbitrary application | 158 |
| Tax Topics - Statutory Interpretation - Headings | provision not in Tax Avoidance Part of Act | 149 |
Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, 2005 DTC 5523
In indicating that judges should not apply taxation policies that are not grounded in the specific provisions of the Act, McLaughlin C.J. and...
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit | tax benefit if taxable income reduction or on basis of comparison to alternative | 132 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | policy of CCA provisions relied on cost irrespective of risk mitigation | 211 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | "in contemplation" references "because of" or "in relation to" | 127 |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | primacy to ordinary meaning if unequivocal | 96 |
Ludco Enterprises Ltd. v. Canada, 2001 DTC 5505, [2001] 2 S.C.R. 1082, 2001 SCC 62
Before finding that for purposes of the requirement in s. 20(1)(c)(i) that money must have been borrowed for an income-producing purpose in order...
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| Tax Topics - General Concepts - Purpose/Intention | objective and subjective manifestations of purpose | 104 |
| Tax Topics - General Concepts - Tax Avoidance | right to structure for tax avoidance | 129 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) | ancillary purpose of earning (1%-yield) dividend income/allocation of reinvested proceeds 100% to income-producing source | 434 |
Brill v. The Queen, 96 DTC 6572, [1997] 1 CTC 2 (FCA)
In finding that the proceeds of disposition of a property to the taxpayer were established by the actual sale price rather than by the formula in...
Friesen v. Canada, 95 DTC 5551, [1995] 3 S.C.R. 103
Major J. accepted the following comments in P.W. Hogg's Notes on Income Tax:
"It would introduce intolerable uncertainty into the Income Tax Act...
The Queen v. Johnson & Johnson Inc., 94 DTC 6125, [1994] 1 CTC 244 (FCA)
In finding that a federal sales tax refund should not be considered to have been receivable by the taxpayer until the Minister had given some...
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| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(b) | 54 | |
| Tax Topics - Income Tax Act - Section 9 - Timing | backdating of effective time of sales tax refund | 153 |
J.L. Guay Ltée v. MNR, 71 DTC 5423, [1971] CTC 686 (FCTD), aff'd 73 DTC 5374, [1973] CTC 506 (FCA), aff'd 75 DTC 5094, [1975] CTC 97 (SCC)
Nöel A.C.J. stated (at p. 5427) that in order for an accountant's report to give the taxpayer a general picture of his affairs "it is not...
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense | 91 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e) | 77 |
See Also
High-Crest Enterprises Limited v. The Queen, 2015 TCC 230, nullified on procedural grounds 2017 FCA 88
Although assisted–living facilities (or additions thereto) normally are subject to HST on their fair market value when substantially completed,...
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| Tax Topics - Excise Tax Act - Section 191.1 - Subsection 191.1(1) - Government Funding | government funding only of operating costs did not detract from its objective of increasing beds | 244 |
| Tax Topics - General Concepts - Purpose/Intention | government funding only of operating costs did not detract from its purpose of increasing beds | 365 |
| Tax Topics - Excise Tax Act - Regulations - Public Service Body Rebate (GST/HST) Regulations - Section 2 - Government Funding | government funding only of operating costs did not detract from its objective of increasing beds | 173 |
Daishowa-Marubeni International Ltd. v. The Queen, 2010 DTC 1216 [at at 3582], 2010 TCC 317, rev'd in part 2013 DTC 5085 [at 5959], 2013 SCC 29
Before finding that the consideration in an asset sale represented by the assumption by a purchaser of a future reforestation liability should be...
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| Tax Topics - Statutory Interpretation - Realization Principle | 86 |