Cases
Canada v. Loblaw Financial Holdings Inc., 2021 SCC 51
Côté J indicated (at para. 59) that a comparison of the “investment business” definition in s. 95(1) with s. 95(2.4)(b) which, unlike such...
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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 - Certainty | full effect should be given to Parliament’s precise and unequivocal words to produce certainty | 88 |
| 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 |
Copthorne Holdings Ltd. v. Canada, 2012 DTC 5006 [at 6536], 2011 SCC 63, [2011] 3 S.C.R. 721
After referencing the expressio unius or "implied exclusion" principle, Rothstein J agreed (at para. 108) with the taxpayer's submission that when...
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|---|---|---|
| Tax Topics - General Concepts - Stare Decisis | high threshold for reversing not met | 193 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit | tax benefit illuminated by comparison to reasonable and simpler alternative | 425 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | policy of s. 87(3) is to avoid preservation of PUC on parent and sub amalgamation | 372 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | "in contemplation" could be retrospective | 341 |
A.Y.S.A. Amateur Youth Soccer Association v. Canada (Revenue Agency), 2007 DTC 5527, 2007 SCC 42, [2007] 3 S.C.R. 217
Rothstein J. rejected a submission of the Crown that because Parliament had enacted provisions of the Act respecting registered Canadian amateur...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization | 158 | |
| Tax Topics - Statutory Interpretation - Drafting Style | textual approach where precise drafting | 70 |
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | 104 |
R. v. Dimsey, [2001] BTC 408 (HL)
A provision which deemed income transferred in circumstances of tax avoidance by individuals to non-resident corporations to be income of the...
Canderel Ltd. v. R., 98 DTC 6100, [1998] 1 S.C.R. 147, [1998] 2 C.T.C. 35
Before finding that the ITA did not require the amortization of tenant inducement payments, Iacobucci J indicated that it was telling that s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | 105 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(9) | 57 | |
| Tax Topics - Income Tax Act - Section 9 - Accounting Principles | not following matching principle accorded with well-accepted business practices | 153 |
| Tax Topics - Income Tax Act - Section 9 - Timing | lease inducement payments currently deductible | 124 |
| Tax Topics - Statutory Interpretation - Deference to Parliament/ No judicial legislation | presumption against judicial legislation | 79 |
Allcolour Chemicals Ltd. v. R., 97 DTC 5266, [1997] 2 CTC 356 (FCA)
It was appropriate to apply the maxim, expressio unius est exclusio alterius in finding that the failure of s. 127(8) to refer to an ability of...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 127 - Subsection 127(8) | 48 |
Hickman Motors Limited, Appellant v. Her Majesty the Queen, Respondent, 97 DTC 5363, [1997] 2 S.C.R. 336, [1998] 1 CTC 213
After referring to various provisions of the Act that established specific time limitations, the L'Heureux-Dubé J. went on to find that...
Royal Bank of Canada v. Sparrow Electric Corp., 97 DTC 5089, [1997] 1 S.C.R. 411
After finding that s. 28(1) of the Personal Property Security Act was inconsistent with a broad interpretation of a licence of a debtor to sell...
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| Tax Topics - Income Tax Act - Section 227 - Subsection 227(4) | 125 |
Her Majesty the Queen, Appellant v. Nassau Walnut Investments Inc., Respondent, 97 DTC 5051, [1998] 1 CTC 33 (FCA)
In noting that the presence of specific statutory relief for late elections did not establish that there was not an unexpressed availability of a...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(2) | late s. 55(5)(f) designation available | 194 |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(5) - Paragraph 55(5)(f) | late s. 55(5)(f) designation available | 162 |
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | taxpayer can amend return on objection in respects relevant to issues surrounding the reassessment | 112 |
The Queen v. Vancouver Art Metal Works Ltd., 93 DTC 5116, [1993] 1 CTC 346 (FCA)
In finding that Parliament should not be taken to have intended that the words "trader or dealer" in s. 39(5)(a) should be restricted to those who...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 39 - Subsection 39(5) - Paragraph 39(5)(a) | "trader or dealer" need not be licensed | 67 |
| Tax Topics - Statutory Interpretation - Legislative History | 87 | |
| Tax Topics - Statutory Interpretation - Noscitur a Sociis | 66 |
The Queen v. Taylor, 84 DTC 6234, [1984] CTC 244 (FCTD)
"Prima facie the same words in different parts of the same Statute should be given the same meaning unless there is a clear reason for not doing...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b) | 58 |
Ketz v. The Queen, 79 DTC 5142, [1979] CTC 186 (FCTD)
The plaintiff unsuccessfully argued that since s. 216(7) specifically provided that annuity income averaging was unavailable to a non-resident, by...
Associated Investors of Canada Ltd. v. MNR, 67 DTC 5096, [1967] CTC 138 (Ex. Ct.)
In rejecting a submission that s. 11(1)(f) of the pre-1972 Act (now s. 20(1)(p)), which permitted the deduction of bad debts in certain...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | 130 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Timing | 122 | |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(i) | write-offs deductible on general principles | 165 |
Minister of National Revenue v. Trans-Canada Investment Corporation Ltd., 55 DTC 1191, [1955] CTC 275, [1956] S.C.R. 49
"[T]he rule expressio unius est exclusio alterius must be applied with caution in construing a statute. To apply it in this case would, in my...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 112 - Subsection 112(1) | dividend-received deduction flowed through an investment trust | 115 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) | double (or triple) taxation may be intended | 83 |
Army & Navy Department Stores Ltd. v. Minister of National Revenue, 53 DTC 1185, [1953] CTC 293, [1953] 2 S.C.R. 496
In finding that reference to control by a person did not include control by persons, Cartwright J. stated (pp. 1192-1193):
"When section 127 by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(i) | shareholders do not indirectly own any of the corporation’s property | 299 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) | 129 | |
| Tax Topics - General Concepts - Ownership | the shares of a subsidiary of a corporation are not owned “indirectly” by the shareholders of that corporation | 134 |
See Also
Richard Lewin Re: The J.J. Herbert Family Trust #1 v. The Queen, 2011 DTC 1354 [at 1979], 2011 TCC 476, aff'd 2013 DTC 5006 [at 5525], 2012 FCA 279 [but overridden by s. 214(3)(f)(i)(C)]
Bédard J. found that, because s. 227(5) only applied to an amount which was paid rather than (as under s. 212(1)) to an amount which was paid or...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) | dividend payable but not yet paid | 282 |
| Tax Topics - Income Tax Act - Section 227 - Subsection 227(5) | 167 |
Honeywell Limited v. The Queen, 2006 DTC 3124, 2006 TCC 325
After noting that s. 152(4.01) permitted the Minister to assess beyond the normal reassessment period, where the taxpayer had provided a waiver,...
Landry v. R., 98 DTC 1416, [1998] 2 C.T.C. 2712 (TCC)
In finding that a lump sum payment received by the taxpayer from a disability insurer following her termination of employment was not taxable,...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 42 |