Drafting Style

Table of Contents

Cases

Loblaw Financial Holdings Inc. v. Canada, 2020 FCA 79, aff'd 2021 SCC 51

At issue was whether a Barbados bank subsidiary (Glenhuron ) of the taxpayer, which used equity funds received from its Canadian parent to invest...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Investment Business - Paragraph (a) a Barbados bank sub conducted its business of investing in short-term debt principally with arm’s length persons 602
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business receipt of equity funds from parent was not part of Barbados bank’s business 188
Tax Topics - Statutory Interpretation - Redundancy/reading in words error to apply an unexpressed intention 172
Tax Topics - General Concepts - Separate Existence subsidiary did not manage its funds on behalf of parent 161
Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Foreign Accrual Property Income fundamental purpose of FAPI is to capture passive income 164

A.Y.S.A. Amateur Youth Soccer Association v. Canada (Revenue Agency), 2007 DTC 5527, 2007 SCC 42, [2007] 3 S.C.R. 217

Before going on to find that there was no inference that because Parliament had specifically accorded favourable tax treatment to some types of...

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65302 British Columbia Ltd. v. Canada, 99 DTC 5799, [1999] 3 S.C.R. 804

After quoting commentary that "'it would introduce intolerable uncertainty into the Income Tax Act if clear language and a detailed provision of...

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Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336, [1998] 1 CTC 213

In finding that revenue-producing assets did not have to be held for any minimum period of time or generate a relatively large amount of revenue...

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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...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) loss recognized on decline in value of land held as an adventure 142
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory property held in an adventure was inventory 83
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate undeveloped land held in speculative venture 142
Tax Topics - Statutory Interpretation - Certainty 97
Tax Topics - Statutory Interpretation - Inserting Words 104
Tax Topics - Statutory Interpretation - Ordinary Meaning 80
Tax Topics - Statutory Interpretation - Resolving Ambiguity 97
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business s. 10(1) applied to an adventure in the nature of trade even if that deemed business was not “carried on” 75
Tax Topics - Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(a) property not generating income does not convert to capital property unless s. 13(7) or 45(1) applies 209

Reeson Investments Ltd. v. The Queen, 90 DTC 6420, [1990] 2 CTC 190 (FCTD)

"Given the various specific drafting terms (references and cross-references to various sections) in which the provisions of the Act are usually...

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Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 S.C.R. 466, [1980] CTC 338

Before going on to find that a charging provision in the Succession Duty Act (BC) in substance imposed tax on resident beneficiaries rather than...

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Covert et al. v. Minister of Finance of Nova Scotia, [1980] CTC 437, [1980] 2 S.C.R. 774

Succession duty imposed by Nova Scotia on Nova Scotia residents of an Alberta corporation whose wholly-owned subsidiary received the residue of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 132 - Subsection 132(7) beneficial entitlement in property of a subsidiary 185

See Also

IncoLimited v. The Queen, 2004 TCC 373, aff'd 2005 DTC 5110, 2005 FCA 44

Sarchuk J. stated (at p. 2852) before going on to find that the interpretation by the taxpayer of s. 152(1.2) was contrary to the plain meaning of...

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Ipsco Inc. v. The Queen, 2002 DTC 1421 (TCC)

In declining to find that lump sum damages received by the taxpayer represented proceeds of disposition in the absence of such proceeds being...

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Consoltex Inc. v. The Queen, 97 DTC 724, [1997] 2 CTC 2846 (TCC)

In finding that expenditures on yarn should not be computed for investment tax credit purposes as being net of related sale proceeds, Bowman TCJ....

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Dale v. The Queen, 94 DTC 1100, [1994] 1 CTC 2303 (TCC), aff'd supra.

Crown counsel argued that because s. 66.1(6)(a) specifically referred to a right to shares in addition to shares, it could be inferred that the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) 78
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) shares must be issued within a reasonable time 232

Articles

Williams, "The Finance Act 1993: Incredible Drafting, Extraordinary Prose", British Tax Review, 1993, No. 6, p. 483.