Cases
Northbridge Commercial Insurance Corporation v. Canada, 2023 FCA 211
Before finding that fleet insurance policies issued by the appellant to trucking companies who operated their vehicles in both Canada and the U.S...
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| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - Section 2 - Paragraph 2(d) | zero-rating for fleet insurance could be based on the relative expected claims experience for US accidents | 266 |
Danby Products Limited v. Canada (Border Services Agency), 2021 FCA 82
After noting that the ordinary meaning of refrigerator did not require that the device be used for the storage of food, Locke JA rejected a...
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| Tax Topics - Other Legislation/Constitution - Federal - Customs Tariff Act - Schedules - Customs Tariff Schedule - Chapter 84 - Tariff Item 84.18 | ordinary meaning of refrigerator (which did not require storage of food) prevailed over industry meaning, so as to encompass wine coolers | 172 |
Canada v. Resman Holdings Ltd., 2000 DTC 6350 (FCA)
In finding that “accumulation”, in the context of the highly detailed statutory provisions of the ITA, was to be given the meaning that would...
Bell Canada v. Canada (Attorney General), 2019 SCC 66
Before going on to find that an order made by the CRTC had exceeded the authority accorded to it by s. 9(1)(h) of the Broadcasting Act, the Court...
Canada (Minister of Citizenship and Immigration) v. Vavilov, 2019 SCC 65
In connection with noting that a reasonableness review of an administrative decision extends to a review of the administrative body’s approach...
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| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) | correctness appellate standard for questions of law not generally applicable to s. 18.1 reviews | 984 |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | correctness standard applied to questions of law of central importance, reasonableness standard applicable to most reviews | 542 |
| Tax Topics - General Concepts - Stare Decisis | prior decisions can be departed from where this will reduce uncertainty | 254 |
| Tax Topics - Statutory Interpretation - Consistency | presumption of consistent expression | 138 |
CIBC World Markets Inc. v. Canada, 2019 FCA 147
Noël C.J. went on to find, on a purposive interpretation of ETA ss. 132(3) and 150(1) that, notwithstanding that an ETA s. 150(1) election made...
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| Tax Topics - Excise Tax Act - Section 132 - Subsection 132(3) | a non-resident PE had deemed separate person status sufficient to insulate it from an ETA s. 150 election | 305 |
| Tax Topics - Excise Tax Act - Section 132 - Subsection 132(4) | expansive deemed person language required because 2 PEs involved | 372 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Closely Related Group | definition has the effect of extending s. 150 election to exported supplies of Canadian PEs of non-resident insurers | 189 |
| Tax Topics - Excise Tax Act - Section 150 - Subsection 150(2) | s. 150(2) amendment was required because of the risk of taxpayers arguing otherwise | 469 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | no supplies between PEs of the same person in the absence of s. 132(4) | 70 |
Escape Trailer Industries Ltd v. Canada (Attorney General), 2019 FC 31, aff'd 2020 FCA 54
In not setting aside a decision of CRA not to recommend relief from the imposition of HST on goods that were delivered in Canada for immediate...
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| Tax Topics - Other Legislation/Constitution - Federal - Financial Administration Act - Section 23 - Subsection 23(2) | business continued to prosper after assessment, CRA oral contrary advice not substantiated and not unreasonable for CRA to apply literal over purposive ETA interpretation | 385 |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a) | imposing HST on goods earmarked for immediate export fails to apply s. 142(1)(a) purposively | 472 |
Almadhoun v. Canada, 2018 FCA 112
In confirming the finding below that the taxpayer, who came to Canada as a refugee claimant, was not entitled to the Canada child tax benefit, De...
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| Tax Topics - Income Tax Act - Section 122.6 - Eligible Individual - Paragraph (e) | unsuccessful refugee claimant who was subsequently permitted to stay on compassionate grounds did not qualify | 330 |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) - Paragraph 171(1)(b) - Subparagraph 171(1)(b)(iii) | TCC, after finding against the taxpayer, improperly directed CRA to “seriously” consider interest relief and tax remission | 280 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | immigrant status not a protected s. 15 characteristic | 261 |
Canada v. Cheema, 2018 FCA 45
Before finding that the taxpayer did not satisfy the wording of the requirements for the new housing rebate, Stratas JA stated (at paras....
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| Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) | third party who did not intend to occupy was liable at the purchase agreement time | 355 |
| Tax Topics - Excise Tax Act - Section 133 | s. 133 deemed an acquisition of future home on co-purchaser's signing purchase agreement, notwithstanding that no beneficial interest received on closing | 268 |
| Tax Topics - Statutory Interpretation - Ease of Administration | interpretation that favours administrative efficiency is to be favoured | 206 |
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations, No. 2 - Section 40 | co-purchaser with no intended beneficial interest was required to satisfy ETA s. 254(2) rules | 171 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | "legal acquirer" rather than intended beneficial owner was the purchaser | 219 |
The Mark Anthony Group Inc. v. The Queen, 2017 TCC 141, aff'd on different grounds 2019 FCA 183
Before concluding that the wording of an excise duty exemption referenced all of the ingredients of wine rather than only those made from plant...
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| Tax Topics - Other Legislation/Constitution - Federal - Excise Act, 2001 - Section 135 - Subsection 135(2) - Paragraph 135(2)(a) | exemption references wine “produced in Canada and, when produced, composed wholly of agricultural or plant product grown in Canada” | 539 |
MacKay v. Canada, 2015 FCA 94, aff'g 2014 DTC 1059 [at 2959], 2014 TCC 33
In rejecting a submission based on the harshness of s. 34.1 in the taxpayer's circumstances, Woods J noted that the allegedly harsh effect...
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| Tax Topics - Income Tax Act - Section 34.1 - Subsection 34.1(1) | no relief for "harsh" (timing difference) consequences | 147 |
Canada v. Quinco Financial Inc., 2014 FCA 108
The GST credit note rule in s. 232 provided that where a registrant received a credit note for a taxable purchase made by it, any GST included in...
St. Arnaud v. Canada, 2013 DTC 5074 [at 5909], 2013 FCA 88
Before rejecting a literal interpretation of ITA s. 146(9) advanced by the Crown, Sharlow JA stated (at para. 59):
[A] literal interpretation of a...
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| Tax Topics - Income Tax Act - Section 146 - Subsection 146(9) | 324 | |
| Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(4) | 323 |
Sheldon Inwentash and Lynn Factor Charitable Foundation v. Canada, 2012 FCA 136
Before finding (at para. 33) that the language used in the definition in s. 149.1(1) of a public foundation indicated that "Parliament has...
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| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Public Foundation | 114 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) | contrary intention evident | 99 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | a person does not deal at arm’s length with itself | 53 |
Toronto-Dominion Bank v. Canada, 2011 DTC 5125 [at 6061], 2011 FCA 221, [2011] 6 CTC 19
The Minister contended that s. 112(3) was intended to prevent surplus-stripping, and should be interpreted expansively so as to achieve that...
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| Tax Topics - General Concepts - Transitional Provisions and Policies | 163 | |
| Tax Topics - Income Tax Act - Section 112 - Subsection 112(3) | 174 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) | 117 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | "series of transactions" must be pre-ordained absent s. 248(10) | 123 |
Bastien Estate v. Canada, 2011 DTC 5118 [at 6014], 2011 SCC 38, [2011] 2 S.C.R. 710
Before going on to find that interest income earned by a status Indian from a deposit with an on-reserve caisse populaire was exempt under s. 87...
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| Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 | 259 | |
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) | 78 |
Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159
Although the legislative intent for s. 162(2.1) was to have a non-resident corporation pay an alternative penalty when it had no liability for...
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| Tax Topics - Income Tax Act - Section 162 - Subsection 162(2.1) | no substantive tax liability | 66 |
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) | "penalty" does not include nil penalty | 92 |
| Tax Topics - Statutory Interpretation - Territorial Limits | no filing requirement if no connection with Canada | 79 |
Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, 2005 DTC 5523
In the course of a general introduction, McLachlin CJ stated (at para. 10):
The interpretation of a statutory provision must be made according to...
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit | tax benefit if taxable income reduction or on basis of comparison to alternative | 132 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | policy of CCA provisions relied on cost irrespective of risk mitigation | 211 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | "in contemplation" references "because of" or "in relation to" | 127 |
| Tax Topics - Statutory Interpretation - Certainty | 131 |
Canada v. Citibank Canada, 2002 DTC 6876, 2002 FCA 128
The legislative history of the definition of term preferred share in s. 248(1) indicated that the provision applied to a specific and...
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Term Preferred Share | 284 |
Will-Kare Paving & Contracting Ltd. v. Canada, 2000 DTC 6467, 2000 SCC 36, [2000] 1 S.C.R. 915 (SCC)
Major J. indicated (ca. para. 30) that in providing an incentive for equipment that was used in Canada primarily in the manufacturing or...
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| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 | supplied asphalt was merely an accession to customers' real property | 148 |
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 11 |
Maccabi Canada v. Canada (Minister of National Revenue), 98 DTC 6526, [1998] 4 CTC 21 (FCA)
After reviewing diversified references provided by counsel to the appellant on the use of the words "nation-wide" on the internet, Létourneau...
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Registered Canadian Amateur Athletic Association | 54 |
Friesen v. Canada, 95 DTC 5551, [1995] 3 S.C.R. 103
After concluding that property held as an adventure in the nature of trade qualified as "inventory", and after noting that such property would...
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| Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) | loss recognized on decline in value of land held as an adventure | 142 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory | property held in an adventure was inventory | 83 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate | undeveloped land held in speculative venture | 142 |
| Tax Topics - Statutory Interpretation - Certainty | clear language and detailed provisions not to be qualified by unexpressed exceptions derived from views as to a provision's purpose | 97 |
| Tax Topics - Statutory Interpretation - Drafting Style | 95 | |
| Tax Topics - Statutory Interpretation - Inserting Words | interpretation should not effectively add words | 104 |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 97 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | s. 10(1) applied to an adventure in the nature of trade even if that deemed business was not “carried on” | 75 |
| Tax Topics - Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(a) | property not generating income does not convert to capital property unless s. 13(7) or 45(1) applies | 209 |
MCA Television Ltd. v. The Queen, 94 DTC 6375 (FCTD)
MacKay J. found that the phrase "motion picture films" in Article XIIIC of the 1942 Canada-U.S. Income Tax Convention did not include...
Canada v. Antosko, 94 DTC 6314, [1994] 2 S.C.R. 312, [1994] 2 CTC 25
In finding that the taxpayers are entitled to a deduction under s. 20(14)(b) because they complied with the expressed conditions of the provision,...
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(14) | 319 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 121 |
R. v. Cappell, 92 DTC 6591 (Ont CA)
Given that the phrase "about to" in s. 232(3.1) was not obscure or ambiguous, there was no justification for departing from its grammatical and...
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| Tax Topics - Income Tax Act - Section 232 - Subsection 232(3.1) | 70 |
British Columbia Telephone Co. Ltd. v. The Queen, 92 DTC 6129, [1992] 1 CTC 26 (FCA)
After noting that the statement in the Sussex Peerage case (that "if the words of the statute are in themselves precise and unambiguous, then no...
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| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 110 | |
| Tax Topics - Statutory Interpretation - Noscitur a Sociis | 50 |
O'Sullivan v. The Queen, 90 DTC 6278, [1990] 1 CTC 429 (FCTD)
Collier J. found that the word "objected" in the transitional provisions respecting s. 225.1 should be interpreted in its ordinary and grammatical...
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| Tax Topics - Income Tax Act - Section 165 - Subsection 165(7) | 135 | |
| Tax Topics - Income Tax Act - Section 225.1 - Subsection 225.1(3) | 105 |
The Queen v. Morrissey, 89 DTC 5080, [1989] 1 CTC 235 (FCA)
After quoting extracts from Hansard, in which the purpose of the monetary limit in s. 31(1) was discussed, Mahoney, J.A. stated:
"The judiciary...
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| Tax Topics - Income Tax Act - Section 31 - Subsection 31(1) | 94 | |
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 83 |
C. & E. Cmners. v. West Yorkshire Hospital (Contract Services) Ltd., [1988] BTC 5095 (Q.B.D.)
"First, while (the context apart) one would expect payment to be construed in its ordinary sense, it is a well recognized legal concept....
Nova, an Alberta Corporation v. The Queen, 88 DTC 6386, [1988] 2 CTC 167 (FCA)
Urie, J.A. indicated that since the word "pipeline" is a word in fairly common usage, it should be construed in its popular sense, and that:
"I...
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| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 10 | 85 | |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 2 | 85 |
The Queen v. Merali, 88 DTC 6173, [1988] 1 CTC 320 (FCA)
"It would be incorrect, in my view, for courts of law to create prohibitions which do not exist in the statute. There is nothing in the Act to...
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| Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) | 50 | |
| Tax Topics - Income Tax Act - Section 216 - Subsection 216(1) | 108 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxpayer | nexus to Ccn source | 28 |
Hodson v. The Queen, 88 DTC 6001, [1988] 1 CTC 2 (FCA)
"I am unable to ascertain anything in the context or purpose of the statute or the circumstances of use which would justify an interpretation...
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| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b) | 70 |
Canterra Energy Ltd. v. The Queen, 87 DTC 5019, [1987] 1 CTC 89 (FCA)
The court accepted the Crown's submission "that only if the context supports the contention can a technical meaning be given a word in a statute...
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| Tax Topics - Income Tax Act - Section 257 | word "minus" used in its mathematical sense, and produced a negative amount | 154 |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 69 |
D.MNR for Customs and Excise v. Amoco Canada Petroleum Co. Ltd., 86 DTC 6008, [1986] 1 CTC 124 (FCA)
The word "directly" was given its grammatical and ordinary meaning since neither the Excise Tax Act nor industry practice attributed to it a...
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| Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of Manufacturing and Processing Capital | 69 |
McBurney v. The Queen, 84 DTC 6494, [1984] CTC 466 (FCTD), rev'd 85 DTC 5433, [1985] 2CTC 214 (FCA)
It was accepted that in determining what constitutes a charity for purposes of the Act, regard should be had to the legal, rather than the...
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| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization | 18 | |
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(f) | 43 |
Pollon v. The Queen, 84 DTC 6139, [1984] CTC 131 (FCTD)
"[I]n a taxing statute where the technical meaning of a word is in conflict with the common ordinary meaning of that word, then it is the latter...
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Farming | mechanized chicken farming | 75 |
| Tax Topics - Income Tax Act - Section 28 - Subsection 28(1) | 68 |
Roome v. Edwards, [1982] A.C. 279 (HL)
"Since 'settlement' and 'trusts' are legal terms, which are also used by business men or laymen in a business or practical sense, I think that...
Tootal Broadhurst Lee Co. Ltd. v. I.R.C., [1949] 1 All E.R. 261 (HL)
It was found that the meaning of the word "investments" should be founded "on the meaning of the word for the man engaged in trade or business...
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| Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(2) - Paragraph 108(2)(b) | 226 |
See Also
Besner v. The Queen, 2008 DTC 4299, 2008 TCC 404
V.A. Miller J was assisted in her conclusion that the word "complaint" in s. 239(3) was used in its technical legal sense rather than having its...
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| Tax Topics - Income Tax Act - Section 239 - Subsection 239(3) | 99 | |
| Tax Topics - Statutory Interpretation - Noscitur a Sociis | 101 |
Imperial Oil Ltd. v. The Queen, 2003 DTC 179, 2003 TCC 46, aff'd 2003 FCA 289
An argument of the Crown that a taxpayer is not entitled to object to an assessment based on its own return of income or an assessment that does...
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| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | taxpayer entitled to appeal the basis on which it filed | 174 |
MacNiven v. Westmoreland Investments Ltd., [2001] 1 All ER 865 (HL)
Before declining to apply the Ramsay line of cases to find (as alleged by the Crown) that the taxpayer in fact did not make a "payment" of...
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| Tax Topics - General Concepts - Payment & Receipt | interest paid with loan | 130 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(d) | capitalization of interest through payment and readvance respected | 130 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Term Preferred Share | 104 |
London Life Insurance Co. v. The Queen, 2000 DTC 1774 (TCC)
Before going on to find that deferred tax credits were not reserves for Part VI purposes, Mogan TCJ. noted (at p. 1777) that expert accounting...
McGorman v. Minister of National Revenue, 99 DTC 699, [1999] 3 CTC 2630 (TCC)
In explaining the relevance to the interpretation of paragraph 8(1)(c) of the testimony of experts in religious matters, Bowman TCJ. stated (at p....
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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c) | 237 |
Wheeler v. R., 97 DTC 1156, [1997] 2 CTC 2960 (TCC)
Lamarre TCJ. found that evidence of usage within the oil and gas industry of "discovery" and "accumulation" would assist in interpreting those...
Administrative Policy
13 May 2003 Internal T.I. 2003-0001787 F - CHOIX-IMPACT SUR FNACC
The Directorate noted that notwithstanding the intent of Finance, a s. 104(19) election resulted in subsequent recapture and, in this regard,...
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| Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e.1) | notwithstanding Finance’s intent, s. 104(19) election resulted in subsequent recapture | 244 |