Provincial Law

Cases

Verrier v. Agence du revenu du Québec, 2024 QCCA 298

In finding that s. 87(w) of the Taxation Act (Quebec) should be accorded the same interpretation as s. 12(1)(x) of the Income Tax Act Canada),...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) reimbursements for life insurance policy premiums should be prorated between portions taxable under s. 12(1)(x), and non-taxable portions 468

Groulx v. Canada, 2010 DTC 5027 [at 6621], 2010 FCA 321

In challenging a set-off under s. 224.1 of a tax debt of the taxpayer against 30% of Canada Pension Plan and Old Age Security payments receivable...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 224.1 CPP/OAS pensions 84

Hewlett Packard (Canada) Ltd. v. Canada, 2004 DTC 6498, 2004 FCA 240

After finding that the taxpayer had not transferred the ownership of old fleets of cars before the end of its current taxation year for purposes...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Disposition of Property no disposition until change in beneficial ownership 185

Fraser v. Canada (Attorney General), 2004 DTC 6279, 2004 FCA 128

Ss.1(2) and 12(1) of the Maintenance Enforcement Act (Alberta), which provided that a child maintenance agreement filed with the Alberta Director...

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Caisse populaire Desjardins de Val-Brillant v. Blouin, 2003 DTC 5420, 2003 SCC 31, [2003] 1 S.C.R. 666

Deschamps J. stated (in dissenting reasons with which the majority did not disagree) (at p. 5430) that:

"It is settled law that the legislature...

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W.E. Roth Construction Ltd. v. Minister of Finance (2001), docket C33216 (Ont. CA)

In rejecting the relevance of provincial interpretation bulletins to the issue before it, the Court stated:

"On the issue of consistency, once...

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Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 S.C.R. 367

After affirming a finding that the taxpayers had not become members of a Texan partnership notwithstanding expert evidence that under the laws of...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Purpose/Intention motivation v. purpose 65
Tax Topics - General Concepts - Tax Avoidance 87
Tax Topics - Income Tax Act - Section 96 essential Canadian elements of partnership not present as only momentarily "partners" in common 298

The Queen v. Corsano, 99 DTC 5658, [1999] 2 CTC 395 (FCA)

The majority found that the determination of who was a director of a Nova Scotia corporation for purposes of s. 227.1 of the Act should be...

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Canada v. Construction Bérou Inc., 99 D.T.C 5869 (FCA)

Létourneau J.A. found (at p. 5870) that s. 248(3) of the Act reflected an:

"attempt by Parliament to harmonize the two [common law and civil]...

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Major v. Brodie & Anor, [1998] BTC 141 (Ch. D)

Before rejecting a submission by the Inspector of Taxes that the position of the taxpayers, as members of a Scottish partnership, should be the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 102 - Subsection 102(2) top tier partners are lower tier partnership members 242
Tax Topics - Income Tax Act - Section 253.1 top tier partners are lower tier partnership members 242
Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f) 242

Neuman v. M.N.R., 98 DTC 6297, [1998] 1 S.C.R. 770, [1998] 3 CTC 177

In finding that the corporate character of a dividend governed the analysis of whether s. 56(2) applied to a dividend received by the taxpayer's...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) inapplicable to dividends on discretionary shares paid to inactive spouse 298

Dale v. Canada, 97 DTC 5252, [1997] 2 CTC 286 (FCA)

Before going on to find that an order received from the Nova Scotia Supreme Court retroactively amending the share capital of the taxpayer should...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date retroactive superior court order has retroactive effect for tax purposes 174
Tax Topics - General Concepts - Rectification & Rescission retroactive effect of nunc pro tunc rectification order 177
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend 78
Tax Topics - Income Tax Act - Section 83 - Subsection 83(2) 78
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) retroactive validation by Superior Court of preference share issuance was effective for s. 85 purposes 171

Boger Estate v. MNR, 91 DTC 5506, [1991] 2 CTC 168 (FCTD)

It was noted that the income tax law is, essentially, an accessory to the general law, importing the concepts of general public and private law.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 159 - Subsection 159(3) 43

Drescher v. The Queen, 85 DTC 5064, [1985] 1CTC 229 (FCTD)

Liability for income tax is determined by the income which property yields to the beneficial owner of the property, and the determination of a...

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Gervais v. The Queen, 85 DTC 5004, [1984] CTC 661 (FCTD)

It was found that since income tax law "must be interpreted consistently throughout Canada", the conferral of a benefit by deed of sale should not...

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Crown Tire Sevice Ltd. v. The Queen, 83 DTC 5426, [1983] CTC 412 (FCTD)

After referring to the common law authorities on the distinction between a contract of sale of goods and a contract for work and materials, it was...

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Rank Xerox Ltd. v. Lane, [1981] A.C. 629 (HL)

Since the Finance Act 1965 is "applicable to Scotland as well as to England and Wales ... it should be given an interpretation which would produce...

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Seven Mile Dam Contractors v. The Queen in Right of British Columbia (1980), 116 DLR (3d) 398, 1980 CanLII 451 (BCCA)

In applying the "rule of construction of statutes that new principles are not to be introduced into any branch of the law except by clear...

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Ablan Leon (1964) Ltd. v. MNR, 76 DTC 6280, [1976] CTC 506 (FCA)

"In determining whether money or other benefits received by a person are income of that person, the courts must, of course, look to common law...

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The Queen v. Esskay Farms Ltd., 76 DTC 6010, [1976] CTC 24 (FCTD)

Although a contract for the sale of land arguably was ultra vires the purchaser, who in turn sold the land to the City of Calgary, the title to...

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The Queen v. Lagueux & Freres Inc., 74 DTC 6569, [1974] CTC 687 (FCTD)

In finding that lease agreements were in reality purchase agreements, Decary, J. stated: "fiscal law is an accessory system, which applies only to...

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

Martland J. stated, in his dissenting reasons for judgment, (p. 1165):

"... while it is obvious that a provincial Legislature cannot legislate in...

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Income Tax Commissioners v. Gibbs, [1942] 1 All E.R. 415 (HL)

Before adopting an interpretation of Schedule D, Cases I and II, Rule 9 pursuant to the Income Tax Act, 1918 that differed somewhat from the...

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See Also

Investissement Boeckh Inc. v. Agence du revenu du Québec, 2023 QCCA 633

In finding that it was appropriate to apply, in interpreting a Quebec Taxation Act provision, the interpretation that had been accorded in...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 39 - Subsection 39(5) - Paragraph 39(5)(a) taxpayer with actively managed stock portfolio was a trader or dealer 419

Buckingham v. The Queen, 2010 TCC 247, rev'd 2011 FCA 142

Webb J. found that, to the extent that the taxpayer's appeal pertained to the New Brunswick Income Tax Act, that portion of the taxpayer's case...

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Good Equipment Limited v. The Queen, 2008 DTC 2527, 2008 TCC 28

Before going on to find that the taxpayer was the beneficial owner of equipment title to which was held by a finance company that received lease...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property inventory converted to depreciable property when leased and converted back on lease maturity 316

Ellis Vision Incorporated v. The Queen, 2004 DTC 2024, 2003 TCC 912

Rip J. found that the reference to "chattels" in s. 20(1)(m) included intellectual property (in this case, rights to a TV documentary program)...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(m) goods are any personal property/potential reserve where s. 9 inclusion 217

Laplante v. The Queen, 96 DTC 1196, [1995] 1 CTC 2647 (TCC)

Before finding that the taxpayer was not a limited partner of an Ontario partnership because the partnership had not been registered as required...

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Démolition A.M. de l'est du Québec Inc. v. MNR, 93 DTC 889, [1993] 2 CTC 2447 (TCC)

In rejecting the relevance of provisions of the Civil Code which allegedly established that the Code treated demolition work as a construction...

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Administrative Policy

24 March 2004 External T.I. 2003-0034311E5 - "liquidation and a dissolution": What does it mean

In discussing whether the procedure under Czech law known as "winding-up without liquidation" will qualify as "a liquidation and a dissolution"...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(e) process of distributing the assets and satisfying the liabilities is "liquidation" 275
Tax Topics - General Concepts - Foreign Law Czech liquidation procedure compared to Canadian winding-up procedures 110

Articles

Marie-Pierre Allard, "Effet Rétroactif des Obligations Conditionnelles en Droit Fiscal", 2001 Canadian Tax Journal, Vol. 49, No. 5, p. 1338.