Hansard, explanatory notes, etc.

Cases

Canada v. Oxford Properties Group Inc., 2018 FCA 30

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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 925
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 349
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 259
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 366
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 244
Tax Topics - Income Tax Act - Section 97 - Subsection 97(2) object includes ultimate taxation of the deferred gain 224
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) GAAR question as to determining a provision’s object was subject to correctness standard 155
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) determination of whether amendment merely clarified requires review of pre-amendment state of law 135
Tax Topics - Income Tax Act - Section 245 - Subsection 245(2) consequential s. 245(2) adjustment must be scaled to the abuse 381

Canada (National Revenue) v. Thompson, 2016 SCC 21, [2016] 1 S.C.R. 381

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Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege exclusion for accounting records was invalid even where CRA demands related to enforcement action against the lawyer 495
Tax Topics - Statutory Interpretation - Redundancy/reading in words presumption against tautology 114

Hillis v. Canada (Attorney General), 2015 FC 1082

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Tax Topics - Treaties - Income Tax Conventions - Article 25 FATCA requirements were reciprocal and were primarily imposed on financial institutions 166
Tax Topics - Treaties - Income Tax Conventions - Article 26A Art. 26 of US Convention did not prohibit FATCA information exchanges 158
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 361

Canada v. Tallon, 2015 DTC 5082 [at 6023], 2015 FCA 156

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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" 176
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 85

Imperial Oil Ltd. v. Canada, 2004 DTC 6702, 2004 FCA 361, rev'd 2006 SCC 46

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Silicon Graphics Ltd. v. Canada, 2002 DTC 7113, 2002 FCA 260

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Rooke v. Canada (Attorney General), 2002 DTC 6442, 2002 FCA 393 (FCA)

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Will-Kare Paving & Contracting Ltd. v. Canada, 2000 DTC 6467, 2000 SCC 36, [2000] 1 S.C.R. 915 (SCC)

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Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 supplied asphalt was merely an accession to customers' real property 146
Tax Topics - Statutory Interpretation - Ordinary Meaning 65

Longley v. The Queen, 99 DTC 5549 (B.C.S.C.)

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Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) 41

Canada v. McMynn, 97 DTC 5325 (FCA)

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The Queen v. Fibreco Export Inc., 95 DTC 5412 (FCA)

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The Queen v. Coopers & Lybrand Ltd., Trustee of Hawboldt Hydraulics (Canada) Inc., 94 DTC 6541 (FCA)

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The Queen v. Morrissey, 89 DTC 5080 (FCA)

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Pepper v. Hart, [1992] BTC 591 (HL)

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Harvey C. Smith Drugs Ltd. v. The Queen, 92 DTC 6349 (FCTD), aff'd 95 DTC 5026 (FCA)

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Tax Topics - Statutory Interpretation - Resolving Ambiguity 87

British Columbia Telephone Co. Ltd. v. The Queen, 92 DTC 6129 (FCA)

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Vancouver Art Metal Works Ltd. v. The Queen, 91 DTC 5643 (FCTD), rev'd 93 DTC 5116 (FCA)

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Gulf Canada Ltd. v. The Queen, 90 DTC 6622 (FCTD), aff'd 93 DTC 6123 (FCA)

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National Corn Growers Association v. Canadian Import Tribunal (1988), 58 DLR (4th) 642 (FCA), aff'd [1990] 2. SCR 1324.

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Re McFarland (1987), 39 DLR (4th) 703 (Ont. H.C.)

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Tax Topics - Income Tax Act - Section 252 - Subsection 252(3) 17

Alberta Institute on Mental Retardation v. The Queen, 87 DTC 5306, [1987] 2 CTC 70 (FCA)

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Lor-Wes Contracting Ltd. v. The Queen, 85 DTC 5310, [1985] 2 CTC 79 (FCA)

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Canterra Energy Ltd. v. The Queen, 85 DTC 5245, [1985] 1 CTC 329 (FCTD), rev'd 87 DTC 5019, [1987] 1 CTC 89 (FCA)

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Edmonton Liquid Gas Ltd. v. The Queen, 84 DTC 6526, [1984] CTC 536 (FCA)

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R. v. Redpath Industries Ltd., 84 DTC 6349, [1984] CTC 483 (Que. S.C.)

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F.C.T. v. Whitfords Beach Pty. Ltd., 82 A.TC 4031 (A.H.C.)

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See Also

Alberta v ENMAX Energy Corporation, 2018 ABCA 147

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Locations of other summaries Wordcount
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 470
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 264
Tax Topics - General Concepts - Tax Avoidance right to structure affairs to reduce taxes (or, here, payments in lieu) inapplicable where consumer assistance purpose defeated 172
Tax Topics - Income Tax Act - Section 67 test of whether the amount was objectively reasonable 229

Nestlé Canada Inc. v. The Queen, 2017 TCC 33

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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 300
Tax Topics - Excise Tax Act - Section 232.1 reductions in sales price to refund discounts provided by wholesaler were promotional allowances 182

Gerbro Holdings Company v. Canada, 2016 TCC 173, briefly aff'd 2018 FCA 197

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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 345
Tax Topics - General Concepts - Onus no taxpayer burden to displace assumptions of mixed fact and law 65
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 109

Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners, [2014] BTC 503, [2013] UKUT 0639 (TCC), aff'd [2015] EWCA Civ 95

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business speculative element of trade 213
Tax Topics - Statutory Interpretation - Consolidations construed in integrated manner 146

Krause v. The Queen, 2004 DTC 3265, 2004 TCC 594 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) attendance online 90

Canada Trustco Mortgageco v. The Queen, 2003 DTC 587 (TCC)

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R. v. Secretary of State, Ex P. Spath Holme, [2001] 1 All ER 195 (HL)

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Canadian Occidental U.S. Petroleum Corp. v. The Queen, 2001 DTC 295 (TCC)

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Articles

Bennion, "How They all got it Wrong in Pepper v. Hart", British Tax Review, 1995, No. 3, p. 325.

Bale, "Parliamentary Debates and Statutory Interpretation: Switching on the Light or Rummaging in the Ashcans of the Legislative Process", The Canadian Bar Review, March 1995, Vol. 74, No. 1, p. 1.