Interpretation Act

Section 8.1

Cases

Canada v. Canada North Group Inc., 2021 SCC 30

After quoting form ss. 8.1 and 8.2 of the Interpretation Act and before going on to analyze the intended meaning of s. 227(4.1) in light of both...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(4.1) a CCAA court can order a super-charge that has priority over the s. 227(4.1) deemed trust (which in fact does not create any Crown proprietary interest in the debtor’s assets) 841
Tax Topics - General Concepts - Ownership Crown deemed trust interest did not have the attributes of beneficial property ownership 386
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions detailed listing of items covered in the 2nd part of a means and includes definition had a limiting effect 289

Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63

BCI was a BC Crown agent which was formed to manage and hold investments for the provincial pension plans. The governing Act (the “PSPSA”) and...

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Words and Phrases
trust
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) statutory trust was not necessarily a “trust” 271
Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 125 ETA taxes that would be borne by portfolio of which a Crown agent was legal owner would contravene s. 125 298
Tax Topics - Excise Tax Act - Section 122 s. 122 does not preclude imposition of collection duties 302

SLFI Group v. Canada, 2019 FCA 217

In finding that amounts paid by mutual funds to an offshore financing entity were to be characterized as consideration for a financing service...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (q) dominant element in supply by funder of broker commissions was a financing service rather than a management service 514
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) dominant element in MFT commission funding arrangement was the payment, or the arranging of payment, of the funding 187
Tax Topics - Excise Tax Act - Section 261 - Subsection 261(2) - Paragraph 262(2)(b) denial includes where the CRA assessment of the tax was of another person 428

Canada v. Raposo, 2019 CAF 208

The taxpayer and the three other members of the “Raposo clan” were involved in the sale of cocaine in the Gatineau area. CRA took the position...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality voidness of a partnership with an unlawful activity in Quebec applied for ETA purposes 485
Tax Topics - Excise Tax Act - Section 272.1 - Subsection 272.1(5) s. 272.1(5) did not apply to debt of a partnership that was void for carrying on an illicit activity 332
Tax Topics - Income Tax Act - Section 96 Civil Code and common law elements of partnership are similar 96

BP Canada Energy Company v. Canada (National Revenue), 2017 FCA 61

An order of the Federal Court pursuant to s. 231.7(1) that BP Canada was to disclose tax accrual working papers (or, at any rate, the uncertain...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) - Paragraph 231.1(1)(d) taxpayers should not be compelled to disclose to CRA the uncertain tax positions contained in their working papers 369

Jean Coutu Group (PJC) Inc. v. Canada (Attorney General), 2016 SCC 55, [2016] 2 S.C.R. 670

After stating (at para. 47) that “despite their different origins, both rectification under Quebec civil law and rectification in equity are...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Rectification & Rescission rectification must give effect to common intention at time 807

Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56, [2016] 2 S.C.R. 720

After concluding that the common law doctrine of rectification did not permit the parties to change their agreement so as to avoid unanticipated...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Rectification & Rescission rectification not available to correct planning errors 638

Durocher v. Canada, 2016 CAF 299

Before indicating that it was unnecessary to pass on whether it was beyond the competence of the Tax Court to declare that options were invalid...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) option valid notwthstanding that its exercise in full by holder would be illegal 333
Tax Topics - General Concepts - Illegality proper for the Tax Court to pass on the alleged nullity of a contract in the context of passing on the correctness of an assessment 251

French v. Canada, 2016 FCA 64

The position that the resident taxpayer, who resided outside Quebec, could generate a credit for at least the cash portion of his “donations”...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts Parliament may have intended what constitutes a gift outside Quebec to be partly informed by the Civil Code 246

Quebec (Agence du revenu) v. Services Environnementaux AES inc., 2013 DTC 5174 [at 6466], 2013 SCC 65, [2013] 3 S.C.R. 838

In the course of finding that the taxpayers could avail themselves of a declaration under the Civil Code that their initial written documents did...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Rectification & Rescission Quebec documents did not implement common intention to defer tax 873

Wolf v. Canada, 2002 DTC 6853, 2002 FCA 96

Before determining that the taxpayer was an independent contractor governed by Article XIV of the Canada-U.S. Income Tax Convention rather than...

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See Also

ARTV Inc. v. Agence du revenu du Québec, 2016 QCCQ 8757 (Cour du Québec)

ARTV would have been associated with its largest shareholder (Radio Canada) under the Quebec equivalent of s. 251(5)(b)(i) if the obligation of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) a shareholder’s right to put its shares did not give the other shareholder a s. 251(5)(b)(i) “right” to acquire those shares 374

Markou v. The Queen, 2016 TCC 137

C. Miller J rejected a Crown submission that he lacked the jurisdiction to determine whether, under Ontario law, a Quistclose trust attached to...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) TCC had jurisdiction to determine that no lender equitable remedy (under Quistclose trust doctrine) attached to leveraged donation advances 425
Tax Topics - General Concepts - Payment & Receipt funds in leveraged donation scheme essentially advanced by lender directly to charity 108

Barejo Holdings ULC v. The Queen, 2015 DTC 1216 [at 1405], 2015 TCC 274, aff'd on other grounds 2016 FCA 304

An offshore fund ("SLT"), in which the taxpayer had an interest, invested in instruments (styled as "Notes") of non-resident subsidiaries of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract "notes" which tracked actively-managed reference pool of assets were "debt" 732
Tax Topics - Income Tax Act - Section 94.1 - Subsection 94.1(1) "notes" which tracked actively-managed reference pool of assets were "debt" and "indebtedness" 184
Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Investment Property "notes" which tracked actively-managed reference pool of assets were "debt" and "indebtedness" 184

French v. The Queen, 2015 TCC 35

The taxpayer participated in the same donation scheme as in Kossow. The taxpayer, who was not a Quebec resident, sought to apply the Quebec civil...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts tax results in common and civil law need not be uniform 144

Snively v. The Queen, 2011 TCC 196 (Informal Procedure)

In finding that the appellant was subject to liability as a director under s. 323 of the ETA because the appellant was deemed to be a director by...

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Administrative Policy

1 December 2015 Internal T.I. 2015-0588381I7 F - Classification of US-LLCs

In rejecting a submission that in light of Backman and the introduction of s. 8.1 of the Interpretation Act, and on the basis of a comparison of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation status of Delaware, NY and Florida LLCs as corps not affected by Quebec residence of member 335
Tax Topics - Income Tax Act - Section 96 corporation/partnership classification of foreign entity not affected by Quebec residence of member 233

1 April 2009 Internal T.I. 2009-0307151I7 F - Employé ou travailleur autonome

Two Quebec statutes that declared various individuals responsible for a family childcare service and workers designated as a family-type resource...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) Bills deeming workers not to be employees were unconstitutional 84

Section 10

Cases

Caplan v. The Queen, 95 DTC 709 (TCC)

Bell TCJ. found that if s. 160(1) had not been amended to speak in the present tense rather than in the past tense, a subsequent discharge from...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) bankruptcy order of discharge retroactively released transferor of tax liability 128

See Also

Barker v Baxendale Walker Solicitors (a firm) & Anor, [2017] EWCA Civ 2056

Before going on to find that a tax solicitor was negligent in not warning that his interpretation of s. 28(4)(d) of the Inheritance Tax Act 1984...

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Words and Phrases
is
Locations of other summaries Wordcount
Tax Topics - General Concepts - Negligence, Fiduciary Duty and Fault tax solicitor was negligent in not advising of the risk of an alternative interpretation 429

Section 11

Cases

Ginsberg v. Canada, 96 DTC 6372, [1996] 3 CTC 63 (FCA)

After noting that recent decisions have diminished the importance of the distinction between directory and mandatory provisions, Desjardins J.A....

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) 21
Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) Minister's failure to act with all due dispatch is not a basis for vacating an assessment 118
Tax Topics - Income Tax Act - Section 166 47

Meuse v. The Queen, 94 DTC 6640, [1995] 1 CTC 21 (FCTD)

The statement in s. 6(2)(d) of the Act, that "for the purposes of this subsection, it shall be assumed, unless the taxpayer establishes otherwise...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(5) 77

The Queen v. Adelman, 93 D.T.C 5376 FCtd

The statement in Regulation 4700 that an election under ITAR 26(7) "shall" be made on the form prescribed was imperative rather than directory. In...

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Baron v. Canada, 93 DTC 5018, [1993] 1 S.C.R. 416, [1993] 1 CTC 111

In finding that the word "shall" in s. 231.3(3) was imperative, Sopinka J. stated (p. 5026):

"As this Court said in Re Manitoba Language Rights,

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Words and Phrases
shall

Jack Herdman Ltd. v. MNR, 83 DTC 5274, [1983] CTC 272, [1983] CTC 283 (FCA)

A provision in the Excise Tax Act stating that a refund "may" be granted gave the Minister the discretion to refuse refund applications.

See Also

Haight v. The Queen, 2000 DTC 2571 (TCC)

In finding that the word "shell" in s. 166.1(2) was directory rather than mandatory (so that a letter to the Tax Services Office that did not...

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Section 12

Cases

Gastrebski v. The Queen, 94 DTC 6355 (FCA)

Linden J.A. found it inadvisable to limit the meaning of the word "event" in s. 19(1) of the Income Tax Application Rules to sudden or trumatic...

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Hale v. The Queen, 92 DTC 6473 (FCA)

The Canada-U.K. Convention, like the Income Tax Act, was governed by s. 12 of the Interpretation Act.

Re Stern, 85 DTC 5002, [1984] CTC 647 (FCTD)

It was found that granting the Crown leave to require a third party to participate by joinder as a defendant in an action was the result that...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 174 - Subsection 174(4.1) 96

Fradet v. The Queen, 83 DTC 5445, [1983] CTC 424 (FCTD), aff'd 86 DTC 6411, [1986] 2 CTC 321 (FCA)

The amount of proceeds of disposition was assessed "realistically", notwithstanding the absence of a specific provision authorizing the deduction...

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Stirling v. The Queen, 83 DTC 5252, [1983] CTC 220 (FCTD), rev'd 85 DTC 5199, [1985] 1 CTC 275 (FCA)

In order to give effect to the spirit of the Act, the "cost" of gold bullion was interpreted as including carrying charges (such as interest)...

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Commr. of N.W.T. v. Pine Point Mines Ltd., [1981] 5 WWR 420 (N.W.T.S.C.)

"[W]hen there is a provision in a statute that every Act shall be deemed remedial and shall receive such fair, large and liberal construction as...

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See Also

Hillier v. The Queen, 2000 DTC 2145 (TCC) (Informal Procedure)

Bowman TCJ. applied s. 12 in finding that a reference in s. 118.2(2)(l.2) of the Act to reasonable expenses relating to "renovations or...

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APL Oil & Gas Ltd. v. The Queen, 96 DTC 1666 (TCC)

An assessment that erroneously referred to the taxation year of the taxpayer as ending on January 2, 1987 rather than December 31, 1986 was deemed...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) incorrect year referenced 27

Radage v. The Queen, 96 DTC 1615, [1996] 3 CTC 2510 (TCC) (Informal Procedure)

After citing s. 12 and before finding that the taxpayer was entitled to the disability credit, Bowman TCJ. stated (at p. 1625):

"If there is doubt...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.4 - Subsection 118.4(1) 66

Section 14

Cases

Lawyers’ Professional Indemnity Company v. Canada, 2020 FCA 90

Before going on to accord a restrictive interpretation to s. 149(1)(d.5) based on the wording of the marginal note to s. 149(1)(c), which...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(d.5) LPIC was not exempt under s. 149(1)(d.5) because its owner, the Law Society, did not provide municipal-type services 452
Tax Topics - Statutory Interpretation - Redundancy/reading in words narrower construction avoided rendering language redundant 81
Tax Topics - Statutory Interpretation - Consistency presumption of the same meaning 78

Brill v. The Queen, 96 DTC 6572, [1997] 1 CTC 2 (FCA)

Linden J.A. found support for his interpretation of s. 79(c) by referring to the marginal notes, and stated (at p. 6575) that although the...

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Fraser Companies, Ltd. v. The Queen, 81 DTC 5051, [1981] CTC 61 (FCTD)

"Despite section 13 of the Interpretation Act to the effect that marginal notes form no part of the enactment but shall be deemed to have been...

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Subsection 15(1)

Cases

Qit-Fer et Titane Inc. v. The Queen, 92 DTC 6071, [1992] 1 CTC 39 (FCTD), aff'd on different grounds 96 DTC 6213 (FCA)

Rouleau J. applied s. 15(1) of the Interpretation Act in finding that because ss.125.1(3)(b)(v), (vi) and (vi.1) excluded the production of ferric...

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Androwich v. The Queen, 90 DTC 6084, [1990] 1 CTC 78 (FCTD), briefly aff'd 93 DTC 5275 (FCA)

"Where a term is defined in a particular statute, as 'earned income' is defined in the ITA, that definition prevails over its ordinary or...

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Subsection 15(2)

Cases

The Queen v. Canadian Marconi Co., 91 DTC 5626, [1991] 2 CTC 352 (FCA)

In finding that the definition in s. 248(1) of the Income Tax Act of "assessment" was not conclusive, Mahoney J.A. stated (p. 5629):

"That...

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Scott v. The Queen, 91 DTC 5268 (FCTD), varied 94 DTC 6193 (FCA)

Walsh J. stated, in dealing with the definition of "office" in s. 248(1) which deemed a director to be an officer, stated (p. 5275):

"While a...

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Holiday Luggage Mfg. Co. Inc. v. The Queen, 86 DTC 6601, [1987] 1 CTC 23 (FCTD)

Joyal, J. stated "that statutory definitions of terms contained in Part XVII - Interpretation of the Income Tax Act may be far from conclusive...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 256 - Subsection 256(1) - Paragraph 256(1)(d) "corporation" did not include non-resdient corporation without Cdn nexus 61

Quemont Mining Corp. Ltd. v. MNR, 66 DTC 5376, [1966] CTC 570 (Ex. Ct.), aff'd 70 DTC 6046 (SCC)

Although Regulation 701(2)(a) defined "income derived from mining operations" to mean income calculated under the federal Act, the clear meaning...

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Settled Estates Ltd. v. Minister of National Revenue, 60 DTC 1128, [1960] CTC 173, [1960] S.C.R. 606

Although s. 63(2) of the pre-1972 Act (the predecessor of s. 104(2)) deemed executors to be individuals for certain purposes, that provision had...

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Section 16

Cases

Canada v. Castro, 2015 DTC 5113 [at 6266], 2015 FCA 225, rev'g sub nom. David v. The Queen, 2014 DTC 1111 [at 3236], 2014 TCC 117

In denying charitable credits for the cash contributions on the basis that inflated amounts shown on the receipts rendered them invalid under the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts inflated charitable receipt not a "benefit" vitiating a gift (donative intent issue not properly raised) 175
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(2) inflated charitable receipt was invalid 193
Tax Topics - Income Tax Act - Section 248 - Subsection 248(32) inflated charitable receipt not an "advantage" 124
Tax Topics - Income Tax Regulations - Regulation 3501 inflated charitable receipt was invalid 193
Tax Topics - Statutory Interpretation - Interpretation Act - Section 32 inflated charitable receipt not an "advantage" 124

Stearns Catalytic Ltd. v. The Queen, 90 DTC 6286, [1990] 1 CTC 398 (FCTD)

McNair J. stated that he proposed to ignore the words "directly or indirectly" modifying the word "use" in paragraph a(i) of Class 29 of Schedule...

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International Nickel Co. of Canada Ltd. v. MNR, 71 DTC 5332 (FCTD)

After referring to what then was s. 15 of the Interpretation Act, Cattanach J. stated (at p. 5346):

"In my view the word 'development' in the...

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See Also

Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65

Before going on to interpret Reg. 105 narrowly and find that it was intra vires (by interpreting the reference therein to fees “in respect of”...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) no withholding on reimbursements for disbursements/no requirement for documentary support for allocations in NRs' invoices/travel time to Canada not re Cdn services 499
Tax Topics - Statutory Interpretation - Regulations/Statutory Delegation narrow construction of Reg. so as to be intra vires 212

Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336, [1998] 1 CTC 213

L'Heureux-Dubé J. stated (at p. 5368) that reading s. 20(1)(a) "without considering the regulations would not be in accordance with appropriate...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence failure to report revenue did not evidence its non-receipt 42
Tax Topics - General Concepts - Onus taxpayer demolished Minister's assumptions with uncontradicted testimony 41
Tax Topics - General Concepts - Payment & Receipt unrecorded revenues 148
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Reasonable Expectation of Profit 85
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) brief earning of rental income 130
Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit reasonable expectation of profit test directed only at existence of business source 85
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) integrated farming equipment and auto leasing 95
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) generation of revenue for a short time was sufficient 352
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(14) deemed property to be acquired for an income-producing purpose 37
Tax Topics - Statutory Interpretation - Drafting Style absence of specific-hold period was telling 85
Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius 69

Section 17

Cases

Canada v. Nova Scotia Power Inc., 2003 DTC 5090, 2003 FCA 33

Section 4 of the Power Commission Act (Nova Scotia) provided that the Nova Scotia Power Commission " ("NSPC") "shall continue as a body corporate...

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In Re Gaston H. Poulin Contractor Ltd., 92 DTC 6338, [1992] 2 CTC 373 (Ont. Ct. J. (Commercial List))

The Companies Creditors Arrangement Act (Canada) was found not to bind the Crown in that there are no provisions of that Act which would indicate...

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C.I.B.C. v. The Queen, 84 DTC 6426, [1984] CTC 442 (FCTD)

To the extent that s. 178 of the Bank Act gives a bank priority over the Crown, the Crown's rights are not affected since by virtue of the s. 178...

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The Queen v. Epstein, 84 DTC 6259, [1984] CTC 270 (FCTD)

The word "mortgagor" was given its common-law meaning rather than the extended meaning accorded to it by the Mortgages Act (Ontario).

Dauphin Plains Credit Union Ltd. v. Xyloid Industries Ltd., 80 DTC 6123, [1980] CTC 247, [1980] 1 S.C.R. 1182

"It is a well established rule that provincial enactments are presumed to be intended to avoid interference with federal legislation". The Payment...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) receiver-manager included 25
Tax Topics - Income Tax Act - Section 159 - Subsection 159(2) 36
Tax Topics - Income Tax Act - Section 227 - Subsection 227(5) 41
Tax Topics - Income Tax Act - Section 88 - Subsection 88(3) "liquidation" includes forced (and not just voluntary) distribution of all the assets of a company 298

The Queen v. Ogden Enterprises Ltd., [1980] CTC 106 (N.B.C.A.)

It was found that the provincial Legislature unquestionably had the power to declare the nature of the relationship between the provincial Crown...

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Section 26

Administrative Policy

9 October 2015 APFF Roundtable Q. 21, 2015-0598291C6 F - Filing deadline for various forms

As Saturdays are "public holidays" as defined in s. 35 of the Interpretation Act, this means that if the return filing deadline of the taxpayer...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) where a return filing deadline falls on a Saturday, the deadline for the T2057 also is extended to the Monday 58

TPM-05R – Requests for Contemporaneous Documentation 28 March 2014

19. [extension if holiday] When the last day to comply falls on a holiday, the taxpayer has until the next day that is not a holiday to comply,...

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Section 27

Subsection 27(3)

Administrative Policy

10 March 2016 Internal T.I. 2015-0614161I7 - Extended reassessment period 152(4)(b)

A Canadian-controlled private corporation was issued an original notice of assessment for a particular taxation year on December 31, 2013. Is the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) extended reassessment period ends on the assessment anniversary date 44
Tax Topics - Income Tax Act - Section 152 - Subsection 152(3.1) normal reassessment period ends on the assessment anniversary date 39

Subsection 27(4)

See Also

Toronto Dominion Bank v. B.C. (Commissioner of Income Tax), 2017 BCCA 159

The 2012 taxation year of the taxpayer (“TD”) ended on October 31, 2012. Under s. 24(1) of the International Business Activity Act (B.C.), it...

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Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.2) Commissioner improperly restricted herself to applying only the published guidelines on extending a return-filing deadline 293
Tax Topics - Income Tax Act - Section 37 - Subsection 37(11) May 1, 2014 was not within 18 months of year-end October 31, 2012 58

Administrative Policy

4 May 2006 Internal T.I. 2006-0183801I7 F - 152(3.1) Normal Reassessment Period Determination

A CRA notice of assessment dated May 3, 2003 was sent to the individual taxpayer. After referring to s. 27(4) of the Interpretation Act, the...

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(3.1) normal reassessment period excludes the day of initial assessment 89

Subsection 27(5)

Administrative Policy

7 October 2021 APFF Financial Strategies and Instruments Roundtable Q. 3, 2021-0896031C6 F - Règles sur les pertes apparentes

Mr. A sold 1,000 shares of a listed company in a non-registered account on September 1, 2021 at a capital loss of $20,000. The RRSP of his spouse,...

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Tax Topics - Income Tax Act - Section 54 - Superficial Loss application of superficial loss rule to reacquisition of identical shares by spousal RRSP on the 30th day 356

Section 28

Cases

MNR v. Kayelle Management (Yukon) Inc., 94 DTC 6116, [1994] 1 CTC 271 (FCA)

Because s. 157(1) of the Act contemplated that time should not be computed on a calendar-year or a calendar-month basis, ss. 28 and 35(1) of the...

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Tax Topics - Income Tax Act - Section 157 - Subsection 157(1) 151

Administrative Policy

TPM-05R – Requests for Contemporaneous Documentation 28 March 2014

17. [s. 247(4)(c): "within 3 months"] Under paragraph 28(c) of the Interpretation Act, the day on which the three-month period expires will bear...

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Subsection 31(3)

Cases

MacMillan Bloedel Ltd. v. Min. of Fin. (B.C.), [1982] CTC 269 (BCCA)

S.23(3) of the Interpretation Act (B.C.) (similar to s. 31(3)) does not apply to an administrative power of a quasi-judicial character that is...

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Section 32

Cases

Easy Way Cattle Oilers Ltd. v. Canada, 2016 FCA 301

D'Arcy J had found that the taxpayer’s late-filing (by six weeks) of Schedule 31 meant that its SR&ED credits for the year in issue were...

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Canada v. Castro, 2015 DTC 5113 [at 6266], 2015 FCA 225, rev'g sub nom. David v. The Queen, 2014 DTC 1111 [at 3236], 2014 TCC 117

A group of individuals made cash contributions to a registered charity on the basis that the charity would issue charitable receipts to them for...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts inflated charitable receipt not a "benefit" vitiating a gift (donative intent issue not properly raised) 175
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(2) inflated charitable receipt was invalid 193
Tax Topics - Income Tax Act - Section 248 - Subsection 248(32) inflated charitable receipt not an "advantage" 124
Tax Topics - Income Tax Regulations - Regulation 3501 inflated charitable receipt was invalid 193
Tax Topics - Statutory Interpretation - Interpretation Act - Section 16 Regs read in context of enabling legislation 82

Mitchell v. Canada, 2002 DTC 7502, 2002 FCA 407

A letter was found to be a waiver for purposes of s. 152(4)(a)(ii) notwithstanding that it was not contained on a prescribed form.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii) CRA "obliged to treat any document as a waiver, providing it contains the necessary information" 106

See Also

Poirier v. The Queen, 2019 TCC 8

The appellant applied for the new housing rebate on his purchase of a new condo unit even though he had already agreed to lease it out effective...

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Tax Topics - Excise Tax Act - Section 297 - Subsection 297(1) 12 months to bounce a rebate application was “with all due dispatch” 314
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) intention to occupy vitiated when agreement to lease the new condo 103
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(7) - Paragraph 256.2(7)(a) no power to extend 2-year deadline even where new housing rebate mistakenly applied for within 2 years 126
Tax Topics - Excise Tax Act - Section 262 - Subsection 262(1) failure to include prescribed information vitiated purported new rental housing rebate application 268
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) s. 296(2.1)(b) precluded using s. 296(2.1) to overcome the 2-year deadline for claiming the NRRP rebate 302

Robertson v. The Queen, 97 DTC 449, [1996] 2 CTC 2269 (TCC)

S.32 was of no assistance to cure a purported election under s. 39(4) because "section 32 is concerned with variations in the form itself and not...

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Billard Fisheries Ltd. v. The Queen, 96 DTC 1577 TCC

In considering the potential application to the taxpayer of Regulation 105(2), which required persons paying remuneration to fishermen to withhold...

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Acton v. The Queen, 95 DTC 170 (TCC)

The requirement on the taxpayer to apply for a carry-back of non-capital losses through the filing of a prescribed form was satisfied when he...

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Subsection 33(2)

Cases

Sheldon Inwentash and Lynn Factor Charitable Foundation v. Canada, 2012 FCA 136

Dawson J.A. rejected a submission that the definition in s. 149.1(1) of a public foundation should be read in the singular, so that the...

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Heath v. The Queen, 90 DTC 6009 (BCSC)

s.232(1)(e), which refers to the accounting record of a lawyer, was interpreted to refer to the accounting records of a firm of lawyers.

Healy v. The Queen, 79 DTC 5060, [1979] CTC 44 (FCA)

In order to give effect to the overall objective of s. 8(4) of the Income Tax Act, "establishment" was applied in its plural sense, whereas...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 8 - Subsection 8(4) 123

Electric Power Equipment Ltd. v. MNR, 67 DTC 5322 (Ex Ct)

In light of s. 31(j) of the Interpretation Act, R.S.C. 1952, C. 158, Sheppard D.J. found that the reference in s. 39(4)(d) to "one of those...

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MNR v. Ontario Paper Co. Ltd., 58 DTC 1046, [1958] CTC 71 (Ex Ct), briefly aff'd 59 DTC 1327 (SCC)

Kearney J. found that the word "amount" in s. 11(1)(f) of the pre-1972 Act should be interpreted as referring to "amount or amounts" in light of...

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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...

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See Also

Melinte v. The Queen, 2008 TCC 185 (Informal Procedure)

Clause (a)(iii)(B) of the definition of "qualifying residential unit" in s. 256.2(1) of the Excise Tax Act applies to residential units that are...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(1) - Qualifying Residential Unit - Paragraph (a) - Subparagraph (a)(iii) purchaser was required only to satisfy reasonable expectation rather than actual use test 569

Abdalla v. The Queen, 2011 DTC 1247 [at 1412], 2011 TCC 328 (Informal Procedure)

Webb J. found that a s. 118.5(1)(b)(i), which disallows deductions of fees for courses of study outside of Canada if they are "paid in respect of...

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Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) "course" duration requirement could be satisfied by multiple consecutive "courses" 106

Rye v. Rye, [1962] A.C. 496 (HL)

S. 72(3) of the Law and Property Act 1925 provided that "a person may convey land to or vest land in himself." It was accepted that "the singular...

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Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f) contract between a partner and partnership is invalid 186

Administrative Policy

25 June 2018 Internal T.I. 2017-0737151I7 - Application of paragraph 40(3.5)(c)

Subject to exceptions, if a capital loss realized on the transfer by Canco of shares of a controlled foreign affiliate is suspended under s....

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Tax Topics - Income Tax Act - Section 40 - Subsection 40(3.5) - Paragraph 40(3.5)(c) - Subparagraph 40(3.5)(c)(i) the wind-up of a CFA into three shareholders is a merger to form three corporations 481

2016 Ruling 2016-0632001R3 - Replacement Property

CRA has ruled that where the expropriation proceeds of a farm will be used to purchase two nearby farms (with the scale of the farming business...

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Tax Topics - Income Tax Act - Section 44 - Subsection 44(5) - Paragraph 44(5)(a) two properties to be used in expanded farming business will be replacement property for single former property 309

26 February 2015 CBA Roundtable, Q. 13

CRA stated that it “may consider…two agreements to constitute a single joint venture agreement” for the purpose of the requirement in ETA s....

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Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) JV + management agreements can qualify as “an agreement”/“co-ownership agreement” can be a JV agreement 320

28 May 2015 External T.I. 2015-0582901E5 - 149(1)(o.2) Pension corporation

S. 149(1)(o.2)(iv)(B) refers to "one or more trusts all the beneficiaries of which are registered pension plans." In light of s. 33(2) of the...

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Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(o.2) - Subparagraph 149(1)(o.2)(iv) trust/seg fund shareholder can have only one beneficiary 150

2013 Ruling 2012-0463471R3 - Single Reclamation Trust

The definition in s. 211.6(1) of a "qualifying environmental trust" refers to trust that is maintained solely for the purpose of funding the...

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Tax Topics - Income Tax Act - Section 211.6 - Subsection 211.6(1) - Qualifying Environmental Trust consolidation of trusts for different sites 122

4 May 1995 Internal T.I. 9509607 - PRINCIPAL RESIDENCE EXEMPTION AND CAPTIAL GAINS

The words of s. 26(7) [now 33(2)] "do not in our view act to pluralize words contained in a provision of the Act which obviously addresses itself...

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Articles

Ian Bradley, Jonathan Bright, "The Stop-Loss Rules and Corporate Reorganizations – Interpretive Challenges", Canadian Tax Journal, (2019) 67:2, 383-410

Contrary intent re pluralization of words (p. 398)

The CRA claimed [in 2017-073715117] that subparagraph 40(3.5)(c)(i) can apply to a winding up...

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Subsection 33(3)

Cases

Qit-Fer et Titane Inc. v. The Queen, 92 DTC 6071, [1992] 1 CTC 39 (FCTD), aff'd on different grounds 96 DTC 6213 (FCA)

Rouleau J. found that in Coca-Cola Ltd. v. Deputy Minister of National Revenue for Customs and Excise, 84 DTC 6081, [1984] CTC 75 (FCA), the Court...

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Administrative Policy

26 June 2019 Internal T.I. 2019-0791761I7 - Participating employer in RPP

CRA indicated that the phrase an "employer [who] participates in the plan” used in s. 147.2(2)(a)(vi) was a “grammatical variation” of the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 147.1 - Subsection 147.1(2) - Paragraph 147.1(2)(a) - Subparagraph 147.2(2)(a)(vi) contributing employer who ceases to exist nonetheless considered to be an “employer [who] participates” 244
Tax Topics - Income Tax Act - Section 147.1 - Subsection 147.1(1) - Participating Employer dissolved corporation can be a “participating employer” in an RPP 141

Subsection 34(2)

Cases

Knox Contracting Ltd. v. The Queen, 86 DTC 6417, [1986] 2 CTC 194 (NBQB)

S.443 only has specific application to the Criminal Code and is incapable of being read to apply to the Income Tax Act.

The Queen v. Print Three Inc., 85 DTC 5303, [1985] 2 CTC 48 (Ont CA)

Since s. 231(4) was in breach of s. 8 of the Charter, there was no code of search and seizure in the Income Tax Act and resort accordingly could...

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Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) 134

Thomson v. Minister of National Revenue, 2 DTC 812, [1946] S.C.R. 209

The amendment of a provision effective after the taxation year in question to refer to ordinary residence "at any time in the year" rather than...

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Section 35

Administrative Policy

7 October 2011 Roundtable, 2011-0411831C6 F - Définition du mot mois

On February 5, 2009, Mr. X acquired all the shares of Opco from an unrelated individual, and then disposed of those shares to an unrelated person...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share - Paragraph (b) individual required to have held shares for 24 months plus one day to and including day of the determination time 165

Subsection 35(1)

Broadcasting

Administrative Policy

27 March 2018 External T.I. 2017-0715561E5 - Withholding tax on royalties for streamed content

Canco streams movies and TV shows (the “digital content”) to its Canadian and foreign subscribers (who pay monthly fees) through a TV video...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 212 - Subsection 212(5) NR fee for streamed films and TV shows taxable under s. 212(5) only re Canadian use or reproduction 329
Tax Topics - Treaties - Income Tax Conventions - Article 12 television and broadcasting included digital streaming 349

Corporation

Articles

Angelo Discepola, Robert Nearing, "A Reply to the CRA's Classification of Florida and Delaware LLLPs and LLPs as Corporations", 2016 Conference Report (Canadian Tax Foundation), 24:1-39

Implicit treatment by Interpretation Act of LLP/LLLPs as not being corporations (p. 24:28)

[S]ection 35 of the Interpretation Act…supports...

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Section 37

Subsection 37(1)

Administrative Policy

30 April 2008 External T.I. 2007-0257041E5 F - Crédit pour la création d'emplois d'apprentis

The definition of "eligible apprentice" in s. 127(9) referenced inter alia the employment under an apprenticeship contract in Canada during the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Eligible Apprentice industry concept of 2000 hours per apprenticeship “year” was inapplicable 162

Section 44

Paragraph 44(h)

Administrative Policy

12 March 2012 Internal T.I. 2011-0431631I7 F - Catégorie d'amortissement- maison flottante

In finding that a vessel was as defined in the Canada Shipping Act, 2001, notwithstanding the reference in the s. 13(21) definition to the Canada...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 7 portable floating home qualified as “vessel” 114
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Vessel vessel is as defined in Canada Shipping Act, 2001 115

25 November 2010 External T.I. 2010-0377841E5 F - Catégorie d'amortissement - bateau

In determining that a boat that lacked means of propulsion qualified as a “vessel” per Class 7(c), CRA stated:

Subsection 13(21) defines a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 7 - Paragraph 7(c) “vessel” includes a moored boat without a motor 133
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Vessel "vessel" now defined in (replacement) Canada Shipping Act, 2001 55

Subsection 45(2)

Cases

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

In the course of 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...

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Locations of other summaries Wordcount
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 - Hansard, explanatory notes, etc. statement that amendment was for “clarification” was self-serving 209
Tax Topics - Income Tax Act - Section 245 - Subsection 245(2) consequential s. 245(2) adjustment must be scaled to the abuse 391

CIBC World Markets Inc. v. Canada, 2011 FCA 270

Stratas JA found that in the years in question there was no provision requiring that the choice of method by the registrant for computing input...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) no implied irrevocability of choice of method 177
Tax Topics - Statutory Interpretation - Inserting Words no implied irrevocability of election 24

Zen v. Canada (National Revenue), 2010 DTC 5109 [at 6979], 2010 FCA 180

The taxpayer, who had been assessed under s. 227(10) for his joint liability under s. 227.1 for the taxes of the corporation of which he was a...

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Tax Topics - Income Tax Act - Section 227 - Subsection 227(10) unnecessary to issue further assessments for interest that accrued on the director's liability 40

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

After referring to a subsequent amendment to the definition of Canadian-controlled private corporation, Sexton J.A. stated (at p. 7118) that "the...

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Waltz v. The Queen, 2001 DTC 462 (TCC)

Dussault T.C.J. stated (at p. 468) that s. 45(2)

"Does not mean however that it cannot be inferred from the context of an amendment that the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 79 142

The Queen v. Mara Properties Ltd., 95 DTC 5168, [1995] 2 CTC 86 (FCA), rev'd 96 DTC 6309, [1996] 2 S.C.R. 161

The enactment of s. 249(4) in 1987, whose provisions would have prevented the taxpayer from acquiring a corporation with an accrued but unrealized...

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MCA Television Ltd. v. The Queen, 94 DTC 6375 (FCTD)

MacKay J. found that no assistance as to the meaning of the phrase "motion picture films" should be derived from subsequent amendments to the...

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Woodward Stores Ltd. v. The Queen, 91 DTC 5090 (FCTD)

Before finding that the introduction of paragraph 12(1)(x) effected a change in the law, Joyal J. stated (p. 5100):

"[s.45(2)] simply states that...

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Indalex Ltd. v. The Queen, 86 DTC 6598, [1986] 2 CTC 482 (FCA)

It was noted that the use of "for greater certainty" language in S.164(4.1) precluded the application of the maxim inclusio unius est exclusio...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 164 - Subsection 164(4.1) 107

French Shoes Ltd. v. The Queen, 86 DTC 6359, [1986] 2 CTC 132 (FCTD)

In light of s. 45(2) of the Interpretation Act, it was held that it was not permissible to infer that the enactment of s. 12(1)(x) was an...

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The Queen v. B.B. Fast & Sons Distributors, 86 DTC 6106, [1986] 1 CTC 299 (FCA)

A comparison of s. 256(1)(e) with s. 39(4) of the pre-1972 Act helped establish that in s. 256(1)(e) Parliament intended that the shareholding of...

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The Queen v. Canada Southern Railway Co., 86 DTC 6097, [1986] 1 CTC 284 (FCA)

An amendment to regulation 805(1) was not intended to change its meaning.

Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 805 dividends, being themselves income from property, were not exempted notwithstanding their commercial connection to the recipinent's business 334

Oceanspan Carriers Ltd. v. The Queen, 85 DTC 5621, [1986] 1 CTC 114 (FCTD), aff'd in part 87 DTC 5102, [1987] 1 CTC 210 (FCA)

The enactment of s. 111(8)(c) did not effect a change in substance to the Act.

Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Territorial Limits non-application to previous non-resident existence 41

British Columbia Forest Products Ltd. v. The Queen, 84 DTC 6391, [1984] CTC 409 (FCTD), rev'd 85 DTC 5577, [1986] 1 CTC 1 (FCA)

Semble, that it does not transgress ss. 45(2) and (3) of the Interpretation Act to refer to a subsequent amendment to a provision to establish...

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Falconbridge Nickel Mines Ltd. v. Min. of Rev. (Ont.), [1981] CTC 120 (Ont.C.A.)

A provision providing that the Minister of Revenue "may" refund overpayments of taxes, was amended to read that taxes that have been overpaid...

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The Queen v. Dorchester Drummond Corp. Ltd., 79 DTC 5163, [1979] CTC 219 (FCTD)

It was impermissible to infer from the enactment of subsection 18(2), which provided for the capitalization of realty taxes in situations where...

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See Also

Canada (National Revenue) v. Cameco Corporation, 2019 FCA 67

In rejecting the Crown’s position that the word “audit” in the power under in s. 231.1(1)(a) to “inspect, audit or examine” encompassed...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) - Paragraph 231.1(1)(a) Minister cannot under s. 231.1(1) compel oral answers to its questions other than for aid in auditing taxpayer books and records 339
Tax Topics - Statutory Interpretation - Ejusdem Generis 3rd word in phrase was limited by focus on other 2 words 138
Tax Topics - Statutory Interpretation - Redundancy/reading in words CRA’s broad interpretation of s. 231.1(1)(a) would render s. 231.1(1)(d) redundant 172

Oxford Properties Group Inc. v. The Queen, 2016 TCC 204, rev'd 2018 FCA 30

In connection with rejecting an argument that it was an abuse to bump an LP interest under s. 88(1)(d) and sell the bumped LP interest to a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) no abuse in using 88(1)(d) bump to avoid s. 100 after 3-year s. 69(11) period 557
Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) subsequent sale part of series as it utilized the benefit of previous LP packaging transactions 383
Tax Topics - Income Tax Act - Section 97 - Subsection 97(2) purpose not to tax underlying recapture on subsequent LP unit sale 431
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) purpose: to push down ACB of shares of sub to qualifying non-depreciable property 489
Tax Topics - Income Tax Act - Section 100 - Subsection 100(1) S. 100 operates only on outside basis gain 290
Tax Topics - Income Tax Act - Section 69 - Subsection 69(11) Parliament provided safe harbour for sales after 3 years 204
Tax Topics - Income Tax Act - Section 98 - Subsection 98(3) - Paragraph 98(3)(c) purpose: to preserve high outside basis through push down 293

Mathieu v. The Queen, 2014 TCC 207

After rejecting a Crown submission that option surrender benefits realized by the taxpayer (which it acknowledged were not taxable under s. 7(1))...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(a) separated wife was related 173
Tax Topics - Income Tax Act - Section 7 - Subsection 7(3) - Paragraph 7(3)(a) non-arm's length option surrender proceeds were exempted by s. 7(3)(a) 150
Tax Topics - Statutory Interpretation - Specific v. General Provisions stock option rules more specific than employee benefits 55

Black v. The Queen, 2014 DTC 1046 [at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275

In 2002, the taxpayer was resident both in Canada and the U.K. for domestic tax purposes, but by virtue of Art. 4, para. 2(a) of the Canada-U.K...

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Other/Conflicting Statutes presumption against inconsistency 99
Tax Topics - Treaties - Income Tax Conventions - Article 29 Treaty residence not domestically applicable 281
Tax Topics - Treaties - Income Tax Conventions - Article 4 Treaty residence not domestically applicable 244

Silicon Graphics Ltd. v. The Queen, 2001 DTC 379 (TCC), rev'd supra.

Teskey T.C.J. rejected a submission that he should look to a subsequent amendment of the Act to determine the proper interpretation of provisions...

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

After rejecting a submission that he should look to a subsequent version of s. 17 of the Act in light of s. 45 of the Interpretation Act, Bowman...

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HSC Research Development Corp. v. The Queen, 95 DTC 225, [1995] 1 CTC 2283 (TCC)

O'Connor TCJ. noted (at p. 231) that "notwithstanding subsection 45(2), the courts have taken account of amendments in construing the amended...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 127.1 - Subsection 127.1(2) - Excluded Corporation "controlled ... indirectly" referred to de jure control prior to s. 256(5.1) 131

Sameden Oil of Canada, Inc. v. Provincial Treasurer of Alberta (1993), 102 DLR (4th) 125 (Alta. C.A.)

A provision of the Alberta Corporate Tax Act requiring a taxpayer to "deliver" a return by a given date was replaced by a requirement that the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(7) 105

CIR v. Hang Seng Bank Ltd., [1990] BTC 482 (PC)

Lord Bridge applied the statement in Cape Brandy Syndicate v. IRC, [1921] 2 K.B. 403 at 414 "'that subsequent legislation on the same subject may...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) situs of trading business was where trades occurred 191

Subsection 45(3)

Cases

Water's Edge Village Estates (Phase II) Ltd. v. Canada, 2002 DTC 7172, 2002 FCA 291

Noël J stated (at para. 47):

Counsel argued that the prospective addition of subsection 96(8) demonstrates unequivocally that the transactions in...

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Metro Can Construction Ltd. v. The Queen, 2000 DTC 6495, 2001 FCA 227

McDonald J.A. indicated that although Bathurst Paper Limited v. New Brunswick [1972] S.C.R. 471 indicated that subsequent amendments might be...

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See Also

Univar Holdco Canada ULC v. The Queen, 2016 TCC 159, rev'd 2017 FCA 207

After finding that the exception in s. 212.1(4) to the application of s. 212.1(1) (respecting situations where a non-resident corporation sells...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 212.1 - Subsection 212.1(4) creating a sandwich structure in order to access s. 212.1(4) was an abuse of the s. 212.1(1) anti-surplus stripping rule 628
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) exception to an anti-avoidance provision should not be interpreted to undercut that anti-avoidance 259

Articles

Jared Mackey, "The Role of Subsequent Legislative Amendments in the GAAR Analysis", 24 Can. Current Tax, January 2013, p. 37.

Subsequent amendments established current abuse (p.38)

There is a line of authority in cases involving the GAAR in which courts considered...

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