Cases
Soulliere v. Canada, 2022 FCA 126
After finding that an initial director had not satisfied the requirement under the Business Corporations Act (Ontario) that a replacement director...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) | an incorporating director’s resignation was invalidated because he was not replaced | 381 |
| Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) | failure to replace initial director invalidated his purported resignation | 259 |
Lawyers’ Professional Indemnity Company v. Canada, 2020 FCA 90
Before finding that a marginal note to s. 149(1)(c), which paragraph had similar wording to s. 149(1)(d.5), illuminated the interpretation of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(d.5) | LPIC was not exempt under s. 149(1)(d.5) because its owner, the Law Society, did not provide municipal-type services | 452 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 14 | marginal notes may be considered as part of the interpretive process | 96 |
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | narrower construction avoided rendering language redundant | 81 |
Barejo Holdings ULC v. Canada, 2020 FCA 47
In the context of his view that the determination of whether “Notes” held by an offshore fund in which the taxpayer was invested constituted...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 94.1 - Subsection 94.1(1) - Paragraph 94.1(1)(a) | the amount payable under a “debt” for s. 94.1(1)(a) purposes need not be crystallized until maturity | 692 |
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract | 3 tests for what constituted debt under s. 94.1(1)(a) | 300 |
Canada (Minister of Citizenship and Immigration) v. Vavilov, 2019 SCC 65, [2019] 4 S.C.R. 653
In connection with finding that an appellate standard of review (e.g., of correctness where there is a question of law) should be applied to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) | correctness appellate standard for questions of law not generally applicable to s. 18.1 reviews | 984 |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | correctness standard applied to questions of law of central importance, reasonableness standard applicable to most reviews | 542 |
| Tax Topics - General Concepts - Stare Decisis | prior decisions can be departed from where this will reduce uncertainty | 254 |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | administrative decisions must have regard to the provision’s text, context and purpose | 222 |
Canada v. Tallon, 2015 DTC 5082 [at at 6023], 2015 FCA 156
Before finding that the textual meaning of "medical service" specified in s. 118.2(2)(a) should inform the meaning of that term in ss. 118.2(2)(g)...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(g) | warm climate not a "medical service" | 180 |
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | Hansard referred to in purposive interpretation | 57 |
Confessions Productions Inc. v. The Queen (BC), 2014 DTC 5069 [at at 6961], 2014 BCSC 813
The taxpayer produced a movie in Canada for which it would have qualified for B.C. film tax credits, except that its application therefor was not...
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 claim that a specific anti-avoidance provision (s. 95(6)(b), contained in the subdivision i foreign affiliate rules...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 - Headings | provision not in Tax Avoidance Part of Act | 149 |
| Tax Topics - Statutory Interpretation - Certainty | loath to interpret a provision to give the Minister a broad discretion as to whether tax was owing | 110 |
See Also
Persaud v. The King, 2024 TCC 42 (Informal Procedure)
The taxpayer paid the $18,700 cost of the hospitalization and rehabilitative care of his father (Dennis), a Guyanese resident, who had a heart...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118 - Subsection 118(6) - Paragraph 118(6)(b) | “resident” has the same meaning of ordinary residence in s. 118(6)(b) as elsewhere in the Act | 152 |
Sindhi v. The King, 2023 TCC 102 (Informal Procedure)
Rossiter CJ found that, although the appellant satisfied the requirement under ETA s. 254(2)(b) of the GST/HST new housing rebate rules that, at...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(4) - Paragraph 254(4)(g) | a residence was not “occupied” notwithstanding weekly overnight stays | 421 |
4145356 Canada Limited v. The Queen, 2011 DTC 1171 [at at 937], 2011 TCC 220
The taxpayer acquired units in a Delaware limited partnership ("Crown Point"), whose other limited partner ("Altier") and whose general partner...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 126 - Subsection 126(2) | 350 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | 118 |
Bozzer v. Canada, 2010 DTC 5025 [at at 6612], 2010 FC 139, rev'd 2011 DTC 5106 [at 5922], 2011 FCA 186
Shore J. found that he should apply a decision of the Federal Court of Appeal on the meaning of "taxation year" in s. 127(5) even though that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Stare Decisis | 33 | |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | 93 |