Cases
Canada v. Dr. Kevin L. Davis Dentistry Professional Corporation, 2023 FCA 76
In the course of finding that the single-supply doctrine should not be applied to treat the supply of an orthodontic appliance and a related...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 11.1 | single-supply doctrine should not be applied to orthodontic supplies | 337 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 | orthodontist was supplying orthodontic services separately from zero-rated orthodontic devices | 221 |
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...
| 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...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | fines for conduct engaged in for an income-producing purpose | 270 |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Public Policy | 71 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense | avoidance of threat to business not relevant to income treatment | 124 |
| Tax Topics - Statutory Interpretation - Ease of Administration | avoidance of undue burden on taxpayer | 74 |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 125 |
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...
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...
| 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 | clear language and detailed provisions not to be qualified by unexpressed exceptions derived from views as to a provision's purpose | 97 |
| Tax Topics - Statutory Interpretation - Inserting Words | interpretation should not effectively add words | 104 |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | common usage of a technical term given weight | 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(c) | 190 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Subsection 92(2) | 197 | |
| Tax Topics - Statutory Interpretation - Absurdities | 64 |
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...
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.2) | 128 |
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...
Consoltex Inc. v. R., 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....
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...
| 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 |