Cases
Libicz v. Canada (Attorney General), 2021 FC 693
Elliott J found that CRA was not bound to follow a procedure in its Collections Manual that, by the time it actually implemented the action that...
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Tax Topics - Excise Tax Act - Section 316 - Subsection 316(2) | positions in Collections Manual were "soft law" that were not binding | 654 |
CANADIAN WESTERN TRUST COMPANY AS TRUSTEE OF THE FAREED AHAMED TFSA v. HER MAJESTY THE QUEEN, 2020 FCA 213
A TFSA, which had been assessed on the basis that its securities’ trading was a business, had obtained, pursuant to an Access to Information...
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Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 116 - Subsection 116(2) | Crown not required to answer questions about preliminary Finance analysis or provide other non-public documents | 412 |
Canada (National Revenue) v. Al Saunders Contracting & Consulting Inc., 2020 FCA 89
Before going on to note that when s. 6(1)(b)(vii) was amended in 1991to take its current form, the Technical Notes confirmed that the purpose of...
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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii) | s. 6(1)(b)(vii) precludes bifurcation of an unreasonable allowance into a reasonable and unreasonable portion | 510 |
Canada v. Oxford Properties Group Inc., 2018 FCA 30
After finding on other grounds that an amendment (in s. 88(1)(d)(ii.1)) was consistent with the pre-amendment object and spirit of the s. 88(1)(d)...
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Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | using the s. 88(1)(d) bump on newly-formed rental property LPs to avoid indirect recapture income under s. 100(1) was abusive | 975 |
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) | s. 88(1)(d) bump is intended to permit the transfer of ACB that otherwise would be lost to another property that is taxed in the same way | 371 |
Tax Topics - Income Tax Act - Section 98 - Subsection 98(3) - Paragraph 98(3)(c) | s. 98(3)(c) bump is intended to avoid gain realization where there has been no economic gain | 267 |
Tax Topics - Income Tax Act - Section 69 - Subsection 69(11) | 3-year time limitation in s. 69(11) did not establish safe harbor for avoidance of recapture on sale after that period | 382 |
Tax Topics - Income Tax Act - Section 100 - Subsection 100(1) | purpose is to ensure that latent recapture will be recognized on sale to tax exempt | 254 |
Tax Topics - Income Tax Act - Section 97 - Subsection 97(2) | object includes ultimate taxation of the deferred gain | 234 |
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | GAAR question as to determining a provision’s object was subject to correctness standard | 169 |
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | determination of whether amendment merely clarified requires review of pre-amendment state of law | 146 |
Tax Topics - Income Tax Act - Section 245 - Subsection 245(2) | consequential s. 245(2) adjustment must be scaled to the abuse | 391 |
Canada (National Revenue) v. Thompson, 2016 SCC 21, [2016] 1 S.C.R. 381
Before finding that CRA was precluded from requiring an Alberta lawyer to provide detailed accounts receivables listings for his clients on...
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Tax Topics - General Concepts - Solicitor-Client Privilege | exclusion for accounting records was invalid even where CRA demands related to enforcement action against the lawyer | 540 |
Tax Topics - Statutory Interpretation - Redundancy/reading in words | presumption against tautology | 120 |
Tax Topics - Statutory Interpretation - Speaking in vain | presumption against the legislature using redundant words so as to speak in vain | 49 |
Hillis v. Canada (Attorney General), 2015 FC 1082
After noting that the American authorities had been particularly concerned about tax evasion in seeking FATCA agreements, Martineau J stated (at...
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Tax Topics - Treaties - Income Tax Conventions - Article 25 | FATCA requirements were reciprocal and were primarily imposed on financial institutions | 182 |
Tax Topics - Treaties - Income Tax Conventions - Article 26A | Art. 26 of US Convention did not prohibit FATCA information exchanges | 174 |
Tax Topics - Treaties - Income Tax Conventions - Article 27 | FATCA information exchanged automatically irrespective of any substantive U.S. tax liability was "relevant" to U.S. tax administration | 387 |
Canada v. Tallon, 2015 DTC 5082 [at at 6023], 2015 FCA 156
Before concluding (at para. 43) that under a purposive interpretation of ss. 118.2(2)(g) and (h), "medical services" did not include "the salutary...
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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 - Consistency | stipulation on "medical services" in one paragraph carried over to another paragraph in same subsection that did not include that stipulation | 93 |
Imperial Oil Ltd. v. Canada, 2004 DTC 6702, 2004 FCA 361, rev'd 2006 SCC 46
LeBel J. stated (at para. 58):
"The Minister also relies on statements made in the House of Commons at the time of the addition of s.20(1)(f) to...
Silicon Graphics Ltd. v. Canada, 2002 DTC 7113, 2002 FCA 260
Sexton J.A. stated (at p. 7119) that "Technical Notes are not binding on the courts, but they are entitled to consideration."
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Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation | U.S. public shareholders not a group; no de facto control by lender/licensor | 345 |
Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | must be right to affect board or directly influence shareholders | 187 |
Tax Topics - Income Tax Act - Section 256 - Subsection 256(6) | 65 | |
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | 56 | |
Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 64 |
Rooke v. Canada (Attorney General), 2002 DTC 6442, 2002 FCA 393 (FCA)
Sharlow J.A. found that there is no ambiguity in section 122.3 that would justify recourse to material such as Hansard, Minutes of Proceedings of...
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Tax Topics - Income Tax Act - Section 122.3 - Subsection 122.3(1) | 69 |
Will-Kare Paving & Contracting Ltd. v. Canada, 2000 DTC 6467, 2000 SCC 36, [2000] 1 S.C.R. 915 (SCC)
Reference was made to Hansard to determine Parliament's objective.
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Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 | supplied asphalt was merely an accession to customers' real property | 148 |
Tax Topics - Statutory Interpretation - Ordinary Meaning | word sale should be accorded its private law meaning | 67 |
Longley v. Minister of National Revenue, 99 DTC 5549, [1999] 4 CTC 108 (B.C.S.C.)
After referring to the statement in Finlay v. Minister of Finance, [1993] 1 S.C.R. 1080, at 1111 that legislative "debates may nevertheless serve...
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Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 43 |
Canada v. McMynn, 97 DTC 5325 (FCA)
Before going on to find that the taxpayer's claim for investment tax credits did not satisfy the clear requirements of what then was s.127(9)(a),...
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Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Transportation Equipment | 42 |
The Queen v. Fibreco Export Inc., 95 DTC 5412, [1995] 2 CTC 172 (FCA)
After finding that the trial judge had erred in excluding evidence as to administrative practice and parliamentary history, Hugessen J.A. went on...
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Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 72 |
The Queen v. Coopers & Lybrand Ltd., Trustee of Hawboldt Hydraulics (Canada) Inc., 94 DTC 6541, [1994] 2 CTC 336 (FCA)
In interpreting the meaning of the phrase "for the purpose of manufacturing goods for sale or lease" as they then appeared in s.127(10(c)(i) and...
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Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 | 103 |
The Queen v. Morrissey, 89 DTC 5080, [1989] 1 CTC 235 (FCA)
After reviewing statements made by the Minister of Finance with respect to the introduction of what now is s.31(1), Mahoney J. noted (p. 5084)...
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Tax Topics - Income Tax Act - Section 31 - Subsection 31(1) | 94 | |
Tax Topics - Statutory Interpretation - Ordinary Meaning | 46 |
Pepper v. Hart, [1992] BTC 591 (HL)
A statement by the Financial Secretary to the Treasury when the Finance Bill 1976 was being considered clearly indicated that a construction which...
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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 86 |
Harvey C. Smith Drugs Ltd. v. The Queen, 92 DTC 6349, [1992] 1 CTC 325 (FCTD), aff'd 95 DTC 5026 (FCA)
"Explanations given, particularly by departmental officials, in Senate or House of Commons Committee Proceedings may shed light on ambiguous...
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Tax Topics - Statutory Interpretation - Resolving Ambiguity | 95 |
British Columbia Telephone Co. Ltd. v. The Queen, 92 DTC 6129, [1992] 1 CTC 26 (FCA)
In giving relatively little weight to possible inferences to be drawn from Budget Papers, MacGuigan J.A. stated (at p. 6132 and at 6134):
"... In...
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Tax Topics - Statutory Interpretation - Noscitur a Sociis | 50 | |
Tax Topics - Statutory Interpretation - Ordinary Meaning | 97 |
Vancouver Art Metal Works Ltd. v. The Queen, 91 DTC 5643, [1991] 2 CTC 315 (FCTD), rev'd 93 DTC 5116 (FCA)
Jerome A.C.J., before referring to the budget speech of the Minister of Finance, noted that although it is "improper to look at Parliamentary...
Gulf Canada Ltd. [previously Gulf Oil Canada Ltd.] v. Her Majesty The Queen and Gulf Canada Resources Ltd. [previously Gulf Oil Canada Ltd.] v. Her Majesty The Queen, 90 DTC 6622, [1991] 1 CTC 99 (FCTD), aff'd 93 DTC 6123 (FCA)
After noting that "budget speeches and similar sources are useful in indicating the 'mischief' or condition at which the legislature was directing...
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Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | 86 |
National Corn Growers Association v. Canadian Import Tribunal (1988), 58 DLR (4th) 642 (FCA), aff'd [1990] 2. SCR 1324.
"[C]ourts are entitled to look at parliamentary proceedings only to ascertain the 'mischief' that the legislation was designed to cure or address...
Re McFarland (1987), 39 DLR (4th) 703 (Ont. H.C.)
White, J. found that he could "take heed of extrinsic law reform material in construing the word 'spouse' as found in s.44 of the Succession Law...
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Tax Topics - Income Tax Act - Section 252 - Subsection 252(3) | 21 |
Alberta Institute on Mental Retardation v. The Queen, 87 DTC 5306, [1987] 2 CTC 70 (FCA)
Statements of the Minister of Finance in a Budget Speech and in Committee as to the purpose and intended scope of the related-business provisions...
Lor-Wes Contracting Ltd. v. The Queen, 85 DTC 5310, [1985] 2 CTC 79 (FCA)
"Hansard may be used, like the report of a commission of enquiry, in order to expose and examine the mischief, evil or condition to which the...
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Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Property | logs can be processed by 3rd party | 71 |
Canterra Energy Ltd. v. The Queen, 85 DTC 5245, [1985] 1 CTC 329 (FCTD), rev'd 87 DTC 5019, [1987] 1 CTC 89 (FCA)
Budget documents are admissible, but they may be accorded little weight because the details of implementation may change between the Budget date...
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Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - G | 46 | |
Tax Topics - Income Tax Act - Section 65 | 40 |
Edmonton Liquid Gas Ltd. v. The Queen, 84 DTC 6526, [1984] CTC 536 (FCA)
Reference was made to an address made by the Minister of Finance to the House of Commons, in order to establish that subparagraph 66.1(6)(a)(ii)...
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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense | expense incurred as no refund rights | 138 |
Tax Topics - Income Tax Act - Section 245 - Old | 68 | |
Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (c) | 46 |
R. v. Redpath Industries Ltd., 84 DTC 6349, [1984] CTC 483 (Que. S.C.)
The Carter Commission Report and a Finance White Paper were referred to for the purpose of establishing the mischief which the F.A.P.I. rules were...
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Tax Topics - General Concepts - Tax Avoidance | 32 | |
Tax Topics - Income Tax Act - Section 239 - Subsection 239(1) - Paragraph 239(1)(d) | 50 |
F.C.T. v. Whitfords Beach Pty. Ltd., 82 A.TC 4031 (A.H.C.)
Reference may be made to what was said in Parliament for the purpose of determining the mischief which legislation was introduced to remedy. (per...
See Also
Alberta v ENMAX Energy Corporation, 2018 ABCA 147
The Court inferred from a response (quoted at para. 21) to an MLA question given by the Minister of Energy in the Alberta legislature - that there...
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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) | interest on a loan from a tax-exempt parent should be at an arm’s length rate reflecting implicit parental credit support | 494 |
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | arm’s length interest rate to sub could not be manipulated by structuring the loan as a junk bond without implicit parental credit support | 293 |
Tax Topics - General Concepts - Tax Avoidance | right to structure affairs to reduce taxes (or, here, payments in lieu) inapplicable where consumer assistance purpose defeated | 189 |
Tax Topics - Income Tax Act - Section 67 | test of whether the amount was objectively reasonable | 293 |
Nestlé Canada Inc. v. The Queen, 2017 TCC 33
After noting that ETA s. 181(2) effectively required customers to overpay GST/HST on their purchases, with the supplier then using coupons to...
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Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon | the mere posting and honouring by Costco of dollar-amount discounts for which it was reimbursed by Nestlé Canada did not come within the GST/HST coupon rules | 314 |
Tax Topics - Excise Tax Act - Section 232.1 | reductions in sales price to refund discounts provided by wholesaler were promotional allowances | 192 |
Gerbro Holdings Company v. Canada, 2016 TCC 173, briefly aff'd 2018 FCA 197
Lamarre ACJ stated (at para. 113):
The Appellant points to statements of the then Minister of Finance...to convince the Court that the [offshore...
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Tax Topics - Income Tax Act - Section 94.1 - Subsection 94.1(1) | offshore hedge fund investments were chosen in the main for commercial reasons (e.g., manager reputation), so that s. 94.1 did not apply | 361 |
Tax Topics - General Concepts - Onus | no taxpayer burden to displace assumptions of mixed fact and law | 71 |
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 145 - Subsection 145(3) | expert's report did not include all the underlying data | 115 |
Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners, [2014] BTC 503, [2013] UKUT 0639 (TCC), aff'd [2015] EWCA Civ 95
After reviewing Explanatory Notes prepared by the Tax Law Rewrite Project at the Inland Revenue, which indicated that the provision before him was...
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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | speculative element of trade | 221 |
Tax Topics - Statutory Interpretation - Consolidations | construed in integrated manner | 152 |
Krause v. The Queen, 2004 DTC 3265, 2004 TCC 594 (Informal Procedure)
Before going on to indicate that the practice of referring to Department Finance Notes appear to be "fairly well entrenched", Bowman A.C.J. stated...
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Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) | attendance online | 98 |
Canada Trustco Mortgageco v. The Queen, 2003 DTC 587 (TCC)
Miller T.C.J indicated that in determining the policy of provisions for purposes of considering the application of the general anti-avoidance...
R. v. Secretary of State, Ex P. Spath Holme, [2001] 1 All ER 195 (HL)
Reference to Hansard for the purpose of determining whether a statutory power was given by Parliament only on the basis that it would be exercised...
Canadian Occidental U.S. Petroleum Corp. v. The Queen, 2001 DTC 295 (TCC)
Before noting that a technical interpretation of the Department of National Revenue contained an interpretation of s.17(3) which he had rejected,...