Cases
Canada v. Marchessault, 2008 DTC 6496, 2007 FCA 345
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 128 - Subsection 128(2) | 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 S.C.R. 715
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 263 |
Canada v. Whitney, 2002 DTC 7145, 2002 FCA 266
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 113 |
Ludmer v. The Queen, 95 DTC 5311 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Estoppel | 132 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | undertaking contrary to law not binding on CRA | 174 |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 43 |
The Queen v. Fibreco Export Inc., 95 DTC 5412 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 66 |
Ludmer v. The Queen, 95 DTC 5311 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Estoppel | 132 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | undertaking contrary to law not binding on CRA | 174 |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 61 |
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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 161 - Subsection 161(7) | 141 |
The Queen v. Silden, 93 DTC 5362 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(2) | loan to 1/3 shareholder made in ordinary course but without specific repayment arrangement | 211 |
The Queen v. Kieboom, 92 DTC 6382 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) | 58 | |
| Tax Topics - Income Tax Act - Section 74.1 - Subsection 74.1(1) | 99 |
First Fund Genesis Corp. v. The Queen, 91 DTC 5361 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 194 - Subsection 194(4.2) | 109 | |
| Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity | 61 |
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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(a) | 220 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | dependency on name fund manager and 50% owner | 180 |
| Tax Topics - Statutory Interpretation - Noscitur a Sociis | 68 |
Mattabi Mines Ltd. v. Ontario (Minister of Revenue), [1988] 2 CTC 294, [1988] 2 S.C.R. 175
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Mother's Pizza Parlour Ltd. v. The Queen, 85 DTC 5271, [1985] 1 CTC 361 (FCTD), aff'd supra.
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Property | 54 |
O'Brien v. The Queen, 85 DTC 5202, [1985] 1 CTC 285 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(k) | 25 |
Reilly Estate v. The Queen, 84 DTC 6001, [1984] CTC 21 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 57 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | 92 |
The Queen v. Royal Trust Corp. of Canada, 83 DTC 5172, [1983] CTC 159 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Nowegijick v. The Queen, 83 DTC 5041, [1983] CTC 20, [1983] 1 S.C.R. 29
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Estoppel | 78 | |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) | 42 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 44 |
Harel v. Deputy Minister of Revenue (Quebec), 77 DTC 5438, [1977] CTC 441, [1978] 1 S.C.R. 851
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | 76 |
See Also
Ellaway v. The Queen, 2019 TCC 118
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 13 | period starts running no earlier than 1972 | 157 |
R. v. Inland Revenue Commissioners, Ex Parte Matrix Securities Ltd., [1994] BTC 85 (HL)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base | 325 |
Ouellet v. The Queen, 94 DTC 1315 (TCC)
Stevens v. MNR, 93 DTC 291 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 134 |
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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(2) - Paragraph 108(2)(b) | 119 |
Administrative Policy
21 November 2017 CTF Roundtable Q. 7, 2017-0724261C6 - CRA Update
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
85 C.T. - Q.4
85 C.R. - Q27
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 105 - Subsection 105(1) | 42 |