Cases
Bank of Nova Scotia v. Canada, 2024 FCA 192
In finding that the phrase “as a consequence of” in s. 161(7)(b)(iv) required a causal connection, Woods JA stated (at paras. 32-34):
[B]oth...
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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 - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) | Minister has the discretion to reject a loss carryback request | 137 |
| Tax Topics - Statutory Interpretation - Certainty | Parliament seeks certainty, predictability and fairness | 112 |
YELLOW POINT LODGE LTD. v. HER MAJESTY THE QUEEN, 2020 FCA 195
Noël CJ effectively found that the word “peut” (may) in the French version of s. 118.1(11) meant the same thing as the word “shall” in...
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| Tax Topics - Income Tax Act - 101-110 - Section 110.1 - Subsection 110.1(1) - Paragraph 110.1(1)(d) - Subparagraph 110.1(1)(d)(iii) | ecological gift was made in the year its ownership was transferred rather than subsequently when the certification conditions under s. 110.1(1)(d)(ii) were met | 310 |
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(11) | requirement to assess where conditions met | 334 |
Inwest Investments Ltd. v. The Queen, 2015 BCSC 1375
Fitzpatrick J., after noting (at para. 101) that the French version of s. 152(4)(a)(i) rendered “misrepresentation” as “misrepresentation of...
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | reasonable filing position cannot be a “misrepresentation” | 551 |
| Tax Topics - General Concepts - Solicitor-Client Privilege | not necessary to provide legal opinion to rely on having consulted legal counsel | 225 |
| Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2) | no fixed place of “business” if no source of business income | 183 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | Marconi test of "business" applied outside source-of-income context | 154 |
ConocoPhillips Canada Resources Corp. v. Canada (National Revenue), 2016 DTC 5016 [at 6588], 2016 FC 98, 2017 FCA 243 rev'd
After noting ambiguities in the French version of s. 165(3). Boswell J stated (at paras. 45-46):
Under the Daoust approach [2004 SCC 6, at paras....
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| Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1) | discretion under s. 220(2.1) to waive filing a Notice of Objection | 474 |
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | Minister can consider reassessment without Notice of Objection | 216 |
Brandon (City) v. Canada, 2010 FCA 244
In addressing the interpretation of ETA Sched. V, Pt. VI, s. 22, which exempted “A supply of a service, made by a municipality … of ......
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| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21 | s. 21 inapplicable because private company was not contractually obligated to provide its wastewater to the City plant | 304 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 22 | s. 22 extended to operation of a wastewater facility by City for private company | 263 |
Medovarski v. Canada (Minister of Citizenship and Immigration); Esteban v. Canada (Minister of Citizenship and Immigration), 2005 SCC 51, [2005] 2 S.C.R. 539
McLachlin C.J.C. at para. 24-25:
In interpreting bilingual statutes, the statutory interpretation should begin with a search for the shared...
Canada v. Agazarian, 2004 DTC 6366, 2004 FCA 32
Although the French version of s. 152(4)(b)(i) (unlike the preamble to the English version) did not contain the phrase "at any time", thereby...
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) | s. 152(4)(b)(i) permits more than one reassessment within the extended period | 165 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.01) | 58 | |
| Tax Topics - Statutory Interpretation - Legislative History | 74 |
Markevich v. Canada, 2003 DTC 5185, 2003 SCC 9, [2003] 1 S.C.R. 94
The Court concluded (at p. 5192) in considering the interpretation of section 32 of the Crown Liability and Proceedings Act (Canada) that "the...
R. v. Jarvis, 2002 DTC 7547, 2002 SCC 73, [2002] 3 S.C.R. 757
The Court noted (at p. 7562) that "the words employed in the English and French versions of the federal statute are equally authoritative and...
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| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | cannot use audit powers if CRA predominant purpose is to establish criminal liability | 102 |
S.T.B. Holdings Ltd. v. Canada, 2002 DTC 7450, 2002 FCA 386
Recourse was made to French dictionary definitions to shed light on the meaning of the English version of s. 245(7).
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(7) | 110 |
Hogg v. Canada, 2002 DTC 7037, 2002 FCA 177
Reference to the French version of s. 8(1)(h.1) of the Act eliminated any doubt that the motor vehicle expenses in respect of which a taxpayer...
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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1) | expenses incurred by a judge in travelling between home and court room were not incurred in the course of the employment | 119 |
See Also
Hughes v. The Queen, 2017 TCC 95 (Informal Procedure)
One of the conditions for the application of the repeated-failure-to-file penalty of up to 50% under s. 162(2) contained in the English and French...
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| Tax Topics - Income Tax Act - Section 162 - Subsection 162(2) | no penalty if return filed within period demanded | 283 |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3) | computation of penalty where extension | 98 |
Rio Tinto Alcan Inc. v. The Queen, 2016 TCC 172, aff'd 2018 FCA 124
Hogan J noted that the English version of s. 20(1)(bb), using "specific shares," was more restrictive than the French version referring to...
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees | investment dealer fees incurred respecting the advisability of making hostile takeover were fully deductible under s. 9 | 417 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(bb) | investment dealer fees re advisability of making hostile takeover were fully deductible | 529 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(cc) | legal fees incurred in securing regulatory approval for a hostile bid related to the bidder's business of earning income from shares and interaffiliate sales | 182 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(g) | takeover bid circular costs did not qualify | 102 |
| Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Eligible Capital Expenditure | fees incurred in order to acquire shares were excluded/butterfly expenses excluded as taxpayer was not in the business of implementing corporate reorganizations | 365 |
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(2.1) | raising general question of deductibility of fees and listing s. 20(1)(e) did not satisfy s. 165(1.11) | 246 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e) | failure to advance evidence showing allocation of fees to share consideration | 139 |
| Tax Topics - Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(i) | expenses incurred in butterfly spin-off recognized as disposition expenses | 63 |
Gill v. The Queen, 2016 TCC 13 (Informal Procedure)
One of the requirements (in ETA s. 254(2)(b)) for the GST rebate for new homes is that “at the time the particular individual becomes...
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| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) | primary-residence intention determined at signing of purchase contract | 234 |
| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(g) | post-acquisition occupation was "temporary and sporadic" | 67 |
Bolduc v. The Queen, [2013] GSTC 38, 2013 TCC 77
Subparagraph 304(5)(b)(iv) of the French ETA requires that the person applying for an extension have reasonable grounds to do so. This...
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| Tax Topics - Excise Tax Act - Section 304 - Subsection 304(5) | narrower English version prevailed | 98 |
Genex Communications inc. v. The Queen, 2010 DTC 1064 [at at 2840], 2009 TCC 583, rev'd 2011 DTC 5061 [at 5707], 2010 FCA 353)
Although the French version was ambiguous, the English version of the definition of "commercial debt obligation" in s. 80(1) clearly included...
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| Tax Topics - Income Tax Act - Section 80 - Subsection 80(1) - Commercial Debt Obligation | 90 |
943372 Ontario Inc. v. The Queen, 2007 DTC 1051, 2007 TCC 294
After noting that in the English version of s. 152(4.01) the "matter" in respect of which the Minister may reassess outside the normal...
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| Tax Topics - Income Tax Act - Section 165 - Subsection 165(5) | 100 |
Cleveland v. The Queen, 2003 DTC 2199, 2004 TCC 34 (Informal Procedure)
S.118.5(1)(b) of the Act, which required the taxpayer to be in full-time "attendance" at a foreign university in order to qualify for the tuition...
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| Tax Topics - Income Tax Act - Section 18.5 - Subsection 18.5(1) | 62 |
Administrative Policy
18 March 2008 External T.I. 2008-0265861E5 F - Programme d'aide financière d'urgence ("PAFU")
After noting that the English version of s. 56(1)(u) was broader than the French version, CRA stated:
Where the two versions of the Act do not use...
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(u) | s. 56(1)(u) applied to emergency assistance not based on an income test | 173 |
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) | no source deductions from social assistance payments | 35 |