Interpretation/Definition Provisions

Cases

Canadian Imperial Bank of Commerce v. Canada, 2023 FCA 91

In connection with noting that BMO had treated an FX loss on shares not to be a loss from their disposition because the loss was deemed by s....

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 40 - Subsection 40(3.6) s. 40(3.6) applied to deny an FX loss arising on shares 352
Tax Topics - Income Tax Act - Section 39 - Subsection 39(2) s. 40(3.6) applied to capital loss on shares before it was deemed to be an FX loss by s. 39(2) 323
Tax Topics - Statutory Interpretation - Double Taxation/Deduction (Presumption Against) no intention to create 2 capital losses out of 1 80

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

In commenting on the means and includes definition of a security interest in s. 224(1.3), Côté J stated (at para. 63):

I agree with [Justice...

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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 Act - Section 8.1 Parliament chose to dissociate itself from provincial law in its drafting of a provision 229

Canada v. Bank of Montreal, 2020 FCA 82

On unwinding a tower structure, a Nevada subsidiary LP of BMO realized FX gains on repaying U.S.-dollar borrowings, but completely offset that...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 39 - Subsection 39(2) former s. 39(2) extended to FX gains on s. 39(1) dispositions 495
Tax Topics - Income Tax Act - Section 112 - Subsection 112(3.1) s. 39(2) deeming of loss to be from FX rather than shares applied to s. 112(3.1) 463
Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit no tax benefit as structuring was unnecessary 144

Canada (Attorney General) v. Igloo Vikski Inc., 2016 SCC 38, [2016] 2 S.C.R. 80

The World Harmonized System Explanatory Note for the tariff heading 39.26 (other articles of plastics) appearing in the Schedule to the the...

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Customs Tariff Act - Schedules - General Rules for the Interpretation of the Harmonized System - Rule 2 - Rule 2(b) good must be described in headings - even if not ultimately included therein because of their composite nature — before Rule 2 can apply 783
Tax Topics - Treaties narrower range of interpretations where implementing a Convention 85

Alexander College Corp. v. Canada, 2016 FCA 269

The ETA stated that a "’university’ means a recognized degree-granting institution or an organization that operates a college affiliated with,...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - University private college providing "associate degrees" qualified as a “university” for GST purposes 192
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 7 private college granting associate degrees qualified 146

Canada v. Marchessault, 2008 DTC 6496, 2007 FCA 345

The deemed year end under s. 128(2)(d) of the Act applied only to a "bankrupt" as specifically described in s. 2 of the Bankruptcy and Insolvency...

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Locations of other summaries Wordcount
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 Bulletins, etc. CRA positions not conclusive 51

Survivance v. Canada, 2007 DTC 5096, 2006 FCA 129

Noël J.A found that it followed from the fact that subsection 256(9) deemed there to be an acquisition of control of a corporation on the...

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OSFC Holdings Ltd. v. Canada, 2001 DTC 5471, 2001 FCA 260

Before finding that s. 248(10) expanded the "common law" meaning of "series," Rothstein J.A. stated (at para. 33):

A deeming provision imports...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) significant disparity between tax benefit and commercial return from transaction 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 Bulletins, etc. 70

Placements Serco Lté v. The Queen, 88 DTC 6125, [1988] 1 CTC 213 (FCA)

After referring to the description in R. v. Verrette, [1978] 2 S.C.R. 838, at 845 of the function of a deeming provision, the Court found that a...

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Canada v. Schafer, 2000 DTC 6542 (FCA)

The Court found that s. 334(1) of the ETA created an irrebuttable rather than a rebuttable presumption by deeming anything sent by first class...

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Terrador Investments Ltd. v. Canada, 99 DTC 5358, [1999] 3 CTC 520 (FCA)

In finding that the making of an s. 93(1) election in respect of a distribution to the taxpayer of a promissory note by a liquidating U.S....

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 93 - Subsection 93(1) s. 93 deeming a dividend in kind of a note to be a dividend received precluded a subsequent bad debt claim for the note 200

ITT Industries of Canada Ltd. v. The Queen, 99 DTC 5105, [1999] 2 CTC 277 (FCTD), aff'd 2000 DTC 6445, Docket: A-99-99

Subpara. (i) of the definition of "timber resource property" in s. 13(21)(d.1) started by referring to "a right or licence to cut or remove timber...

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Liampat Holdings Ltd. v. The Queen, 96 DTC 6020, [1996] 1 CTC 343 (FCTD)

Cullen J. rejected a submission that the deeming of the accrual of interest pursuant to s. 17(1) created a rebuttable rather than an irrebuttable...

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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 the statement in Côté Interprétation des lois that:

"In reading a statute, one must also presume that each word, phrase,...

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Derlago v. The Queen, 88 DTC 6290, [1988] 2 CTC 21 (FCTD)

The taxpayer rented out a house for many year, then changed the use to personal use so that s. 45(1) applied. However, he argued that although he...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(a) change of use on start of personal-use occupation 74

Dunstan v. Young, Austen & Young Ltd., [1987] BTC 530 (HCJ), rev'd [1989] BTC 77 (C.A.)

"[T]he word 'include' may be used in such a definition to enlarge the natural meaning of the word defined, or to clarify it, or to introduce...

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Midyette v. The Queen, 85 DTC 5565, [1985] 2 CTC 362 (FCTD)

"'The purpose of any deeming clause is to impose a meaning, to cause something to be taken to be different from that which it might have been in...

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Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD)

The definition of "office" in S.248(1) stated that it "means" X (as well as going to specifiy that it includes various listed positions). Reed J...

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I.R.C. v. Metrolands (Property Finance) Ltd., [1981] 1 W.L.R. 637 (C.A.), aff'd 82 BTC 8032 (HL)

At 646:

"When considering the extent to which a deeming provision should be applied, the court is entitled and bound to ascertain for what...

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The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA)

After being referred to the statement in Verrette [1978] 2 S.C.R. 838 at 844 that "in definition provisions, the word 'includes' is generally used...

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Words and Phrases
includes

The Queen v. Cie Imm. BCN Ltée, 79 DTC 5068, [1979] CTC 71, [1979] 1 S.C.R. 865

At 5072:

"In the context of s. 20(5), the definitions of 'disposition of property' and 'proceeds of disposition' cannot be said to be exhaustive;...

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R. v. Verrette, [1978] 2 S.C.R. 838

The accused, who had danced in a public performance completely bare, was charged under the Criminal Code for the offence of being “nude in a...

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Storrow v. The Queen, 78 DTC 6551, [1978] CTC 792 (FCTD)

"Where a definition section uses the word 'includes', as it does in ss.62(3), then the expression said to be defined includes not only those...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 62 101

Juster v. The Queen, 74 DTC 6540, [1974] CTC 681 (FCA)

In finding that the reference in the definition of “farming” to "maintaining" of horses for racing included an operation where the care and...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Farming the farming definition lists tags that capture a broader range of operations than that specifically referenced 193
Tax Topics - Other Legislation/Constitution - Federal - Official Languages Act - Section 13 26

Toronto General Trusts Corporation v. The Minister of National Revenue, 58 DTC 1162, [1958] CTC 223, [1958] S.C.R. 499

In considering what scope should be given to what then was s. 36 of The Wills Act (Ontario), Judson J. stated (p. 1167):

"The fiction should not...

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East End Dwellings Co. Ltd. v. Finsbury Borough Council, [1952] A.C. 109 at 132

"If you are bidden to treat an imaginary state of affairs as real, you must surely, unless prohibited from doing so, also imagine as real the...

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See Also

Vefghi Holding Corp. v. The King, 2023 TCC 135

In finding that, in the presence of a provision (s. 104(19)) - which deemed the taxpayer to have received a dividend some time in its taxation...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(19) connected corporation status tested at the time of actual receipt by the trust of the dividend provided that the taxation year of the corporate beneficiary including the Dec. 31 s. 104(19) designation date also straddled that time 601

Fowler v Commissioners for Her Majesty’s Revenue and Customs, [2020] UKSC 22

Before going on to find that a domestic UK provision that deemed an employee to be an independent contractor for purposes of computing his income...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 3 deeming an employee to be an independent contractor did not oust the Treaty Employment Income Article 462
Tax Topics - Treaties - Income Tax Conventions - Article 7 UK domestic provision deeming employee to be independent contractor did not engage Art. 7 232

Fowler v HM Revenue and Customs, [2018] EWCA Civ 2544, rev'd 2020 UKSC 22

A U.K. domestic income tax provision deemed the diving activities of a South African resident in the North Sea to be the carrying on of a U.K...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 3 a domestic provision deeming employment income to be from trade rendered it business profits for Treaty purposes 517
Tax Topics - Treaties - Income Tax Conventions - Article 7 employment income deemed by domestic provision to be business profits 138

Travel Document Service & Ladbroke Group International v Revenue & Customs (Rev 1), [2018] EWCA Civ 549

A British taxpayer (TDS) used a total return swap to cause its share investment in a subsidiary (LGI) to be deemed to be a loan. However, its...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 83 - Subsection 83(2.1) “main” has a connotation of importance 239

Barclays Wealth Trustees (Jersey) Limited v. Commissioners for Her Majesty's Revenue and Customs, [2017] EWCA Civ 1512

In the course of describing submissions of the taxpayer’s counsel with which he ultimately agreed, Henderson LJ stated (at para. 47):

In support...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) the determination of whether there is a single trust should accord with how a trust lawyer would view the matter 626

Cartier House Care Centre Ltd. v. The Queen, 2015 TCC 278

Paris J rejected CRA arguments that independent contractors who provided personal care services to a B.C. for-profit residential care home,...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Home Care Service "personal care" included ADL assistance 409
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service accommodation an institutional health care service 232
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 13 personal care services provided by independent contractors were exempted 485
Tax Topics - Excise Tax Act - Section 138 s. 138 did not apply where the allocation of consideration among the components was apparent 254
Tax Topics - Statutory Interpretation - Noscitur a Sociis noscitur a sociis did not apply to general phases preceding list 206
Tax Topics - Excise Tax Act - Regulations - Public Service Body Rebate (GST/HST) Regulations - Section 2 - Government Funding funding for personal care services provided by independent contractors would be included 265

Presidential MSH Corporation v. The Queen, 2015 DTC 1101 [pp. 596-610], 2015 TCC 61

The refundable dividend tax account of the taxpayer was not reduced by amounts which it could have claimed, but failed to timely claim, as...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 129 - Subsection 129(1) RDTOH not reduced by unclaimed dividend refunds 149

Vocalspruce Ltd. v. Revenue and Customs Commissioners, [2014] BTC 50, [2014] EWCA Civ 1302 (English CA)

The parent company (Brixton plc) of the taxpayer (Vocalspruce) subscribed for zero coupon notes of group companies, and transferred the notes to...

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Words and Phrases
transaction

Roger Dubois Inc. v. The Queen, 2014 DTC 1094 [3167], 2013 TCC 409, briefly aff'd 2015 CAF 235

Jorré J found that 18th or 19th century violins purchased by the taxpayer were caught by the description "antique furniture, or any other antique...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(e) "antique" means "non-recent" 209
Tax Topics - Statutory Interpretation - Noscitur a Sociis no implied similarity requirement 158

Gill v. The Queen, 2012 DTC 1261 [at 3764], 2012 TCC 302

Subparagraph 56(1)(a)(i) provides that superannuation or pension benefits must generally be included in a taxpayer's income, "including, without...

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Wunderlich v. The Queen, 2012 DTC 1040 [at 2676], 2011 TCC 539 (Informal Procedure)

The taxpayer was promoted to a management position, and the expanded responsibilities prompted him to move closer to work. The Minister...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Eligible Relocation "new work location" does not require a change in work location 228

Klotz v. The Queen, 2004 DTC 2236, 2004 TCC 147, aff'd 2005 DTC 5279, 2005 FCA 158

Bowman A.C.J. applied a statement in Maxwell on The Interpretation of Status, 12th Edition, that "the word in respect of which 'includes' is used...

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Administrative Policy

13 January 2005 External T.I. 2004-0101701E5 F - Bien substitué

Before finding that the substituted property definition in s. 248(5)(b) does not apply for the purposes of s. 7(1.1), CRA referred to Verrette,...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(5) - Paragraph 248(5)(b) substituted property definition in s. 248(5)(b) does not apply for the purposes of s. 7(1.1) 122
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1.1) s. 248(5)(b) inapplicable to s. 7(1.1) 35