Cases
Canada v. Marchessault, 2008 DTC 6496, 2007 FCA 345
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| Tax Topics - Income Tax Act - Section 128 - Subsection 128(2) | person who made a proposal was not a bankrupt | 112 |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | related interpretation provision not referenced | 112 |
Imperial Oil Ltd. v. Canada, 2004 DTC 6702, 2004 FCA 361, rev'd 2006 SCC 46
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Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 S.C.R. 715
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| Tax Topics - Statutory Interpretation - Redundancy/reading in words | presumption against tautology | 120 |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | residual presumption in favour of the taxpayer | 133 |
| Tax Topics - Income Tax Regulations - Regulation 1204 - Subsection 1204(1) - Paragraph 1204(1)(b) | cash-settled derivatives had the effect of fixing mine production] | 453 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Futures/Forwards/Hedges | “hedging “ includes cash settled derivatives including options | 461 |
| Tax Topics - Statutory Interpretation - Regulations/Statutory Delegation | addition of regulation did not significantly expand scope of tax | 264 |
Canada v. Whitney, 2002 DTC 7145, 2002 FCA 266
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(v) | 54 |
Silicon Graphics Ltd. v. Canada, 2002 DTC 7113, 2002 FCA 260
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| Locations of other summaries | Wordcount | |
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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 | 320 |
| 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 - Hansard, explanatory notes, etc. | 23 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | 56 |
OSFC Holdings Ltd. v. Canada, 2001 DTC 5471, 2001 FCA 260
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | 263 | |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | policy against corporate loss trading | 229 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | 32 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | deeming v. definition provisions | 46 |
London Life Insurance Co. v. Canada, [2000] GSTC 111 (FCA)
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Improvement | 108 | |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) | leasehold construction services were acquired for supply of leasehold improvements to landlord | 175 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | leasehold construction services were acquired for supply of leasehold improvements to landlord | 220 |
Owen Holdings Ltd. v. The Queen, 97 DTC 5401 (FCA)
Riddell v. The Queen, 95 DTC 5526, [1995] 2 CTC 362 (FCTD)
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 115 |
Ludmer v. The Queen, 95 DTC 5311, [1995] 2 CTC 16 (FCA)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - General Concepts - Estoppel | 134 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | undertaking contrary to law not binding on CRA | 184 |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 45 |
The Queen v. Fibreco Export Inc., 95 DTC 5412, [1995] 2 CTC 172 (FCA)
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| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 72 |
Ludmer v. The Queen, 95 DTC 5311, [1995] 2 CTC 16 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Estoppel | 134 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | undertaking contrary to law not binding on CRA | 184 |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 63 |
Harvey C. Smith Drugs Ltd. v. The Queen, [1995] 1 C.T.C. 143 (FCA)
Connaught Laboratories Limited v. The Queen, 94 DTC 6697 (FCTD)
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| Tax Topics - Income Tax Act - Section 161 - Subsection 161(7) | 147 |
The Queen v. Silden, 93 DTC 5362, [1993] 2 CTC 123 (FCA)
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(2) | loan to 1/3 shareholder made in ordinary course but without specific repayment arrangement | 215 |
The Queen v. Kieboom, 92 DTC 6382, [1992] 2 CTC 59 (FCA)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) | 60 | |
| Tax Topics - Income Tax Act - Section 74.1 - Subsection 74.1(1) | 105 |
First Fund Genesis Corp. v. The Queen, 91 DTC 5361, [1991] 2 CTC 14 (FCTD)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 194 - Subsection 194(4.2) | 115 | |
| Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity | 67 |
Vaillancourt v. The Queen, 91 DTC 5408 (FCA)
Peter Cundill & Associates Ltd. v. The Queen, 91 DTC 5085 (FCTD), aff'd 91 DTC 5543 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(a) | 228 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | dependency on name fund manager and 50% owner | 184 |
| Tax Topics - Statutory Interpretation - Noscitur a Sociis | 74 |
Mattabi Mines Ltd. v. Ontario (Minister of Revenue), [1988] 2 CTC 294, [1988] 2 S.C.R. 175
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | direct causal connection to income need not be demonstrated | 155 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(a) - Revising Claims | 77 | |
| Tax Topics - Statutory Interpretation - Comparison of Provisions | "income" has same meaning in different sections | 114 |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 56 |
Johnson & Johnson Inc. v. D.MNR, 88 DTC 6235, [1988] 2CTC 1 (FCTD)
Smith, Kline & French Laboratories Ltd. v. A.G. Can. (1987), 12 F.T.R. 81
West Hill Redevelopment Co. Ltd. v. The Queen, 87 DTC 5210, [1987] 1CTC 310 (FCTD)
The Queen v. Hoffman, 85 DTC 5508, [1985] 2 CTC 347 (FCTD)
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Mother's Pizza Parlour Ltd. v. The Queen, 85 DTC 5271, [1985] 1 CTC 361 (FCTD), aff'd supra.
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| Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Property | 56 |
O'Brien v. The Queen, 85 DTC 5202, [1985] 1 CTC 285 (FCTD)
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| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(k) | 27 |
Reilly Estate v. The Queen, 84 DTC 6001, [1984] CTC 21 (FCTD)
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | careful but erroneous view of accountant was not carelessness | 141 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | 94 |
The Queen v. Royal Trust Corp. of Canada, 83 DTC 5172, [1983] CTC 159 (FCA)
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Nowegijick v. The Queen, 83 DTC 5041, [1983] CTC 20, [1983] 1 S.C.R. 29
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 | 70 |
Wicks v. Firth, [1982] BTC 402 (HL)
Brown v. The Queen, 79 DTC 5421, [1979] CTC 476 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Estoppel | 80 | |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) | 44 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 46 |
Harel v. Deputy Minister of Revenue (Quebec), 77 DTC 5438, [1977] CTC 441, [1978] 1 S.C.R. 851
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | 76 |
See Also
Ellaway v. The Queen, 2019 TCC 118
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Eligible Relocation | no moving expense deduction was available for a move to Canada | 185 |
Alta Energy Luxembourg S.A.R.L. v The Queen, 2018 TCC 152, aff'd 2020 FCA 43
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 13 | a large exploration property in which only six wells had been drilled qualified as immovable property used in the business | 400 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | no abuse in non-resident investors using a s.à r.l. to avoid capital gains tax on a new Canadian exploration company | 384 |
Pêcheries Yvon Savage Inc. v. The Queen, 2012 DTC 1059 [at 2781], 2011 TCC 477
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Property | 68 |
FLSmidth Ltd. v. The Queen, 2012 DTC 1052 [at 2745], 2012 TCC 3, aff'd 2013 DTC 5118 [at 6147], 2013 FCA 160
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| Tax Topics - Income Tax Act - Section 16 - Subsection 16(1) | regard to economic substance | 138 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(12) | 303 | |
| Tax Topics - Income Tax Act - Section 68 | 138 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 24 | no double taxation engaging Art.2(a) of U.S. Treaty | 258 |
Fleet v. Canada (Attorney General), 2010 DTC 5094 [at 6912], 2010 FC 609
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| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | 139 |
Parker Brothers Textile Mills Limited v. The Queen, 2007 DTC 610, 2007 TCC 74
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| Tax Topics - General Concepts - Onus | 145 | |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(dd) | related company could acquire the site | 125 |
Karia v. Canada (Minister of National Revenue), 2005 DTC 5282, 2005 FC 639
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| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | 309 |
Kruco Inc. v. The Queen, 2001 DTC 668 (TCC), aff'd 2003 FCA 284
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 81 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) | safe income | 72 |
| Tax Topics - Income Tax Act - Section 55 - Subsection 55(2) | phantom income position rejected | 210 |
Safety Boss Ltd. v. The Queen, 2000 DTC 1767 (TCC)
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | conferral on corp increasing its value is benefit conferred on shareholder | 149 |
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | 293 |
CSI Development Corp. v. The Queen, 99 DTC 1139 (TCC)
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| Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account | 56 |
Northwest Hydraulic Consultants Ltd. v. The Queen, 98 DTC 1839 (TCC)
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Scientific Research & Experimental Development | 5 factors test | 163 |
Ainsley Financial Corp. v. Ontario Securities Commission, 21 O.R. (3d) 104, 121 D.L.R. (4th) 79 (C.A.)
Kaplan Estate v. The Queen, 94 DTC 1816 (TCC)
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| Tax Topics - Treaties - Income Tax Conventions - Article 13 | period starts running no earlier than 1972 | 165 |
R. v. Inland Revenue Commissioners, Ex Parte Matrix Securities Ltd., [1994] BTC 85 (HL)
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| Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base | 343 |
Ouellet v. The Queen, 94 DTC 1315, [1994] 1 CTC 2645 (TCC)
Stevens v. MNR, 93 DTC 291, [1993] 1 CTC 2429 (TCC)
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 136 |
Texasgulf, Inc. v. U.S., 89-1 U.S.TC 88079 (US Cl. Ct.)
International Brotherhood of Teamsters v. Daniel, 439 U.S. 551 (1979)
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| Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(2) - Paragraph 108(2)(b) | 125 |
Administrative Policy
21 November 2017 CTF Roundtable Q. 7, 2017-0724261C6 - CRA Update
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85 C.T. - Q.4
85 C.R. - Q27
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| Tax Topics - Income Tax Act - 101-110 - Section 105 - Subsection 105(1) | 42 |