Provincial Law

Cases

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 224.1 CPP/OAS pensions 82

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

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

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

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

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

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Purpose/Intention motivation v. purpose 63
Tax Topics - General Concepts - Tax Avoidance 85
Tax Topics - Income Tax Act - Section 96 essential Canadian elements of partnership not present as only momentarily "partners" in common 292

The Queen v. Corsano, 99 DTC 5658 (FCA)

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

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

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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 234
Tax Topics - Income Tax Act - Section 253.1 top tier partners are lower tier partnership members 234
Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f) 234

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

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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 282

Dale v. Canada, 97 DTC 5252 (FCA)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date 77
Tax Topics - General Concepts - Rectification & Rescission retroactive effect of nunc pro tunc rectification order 167
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend 76
Tax Topics - Income Tax Act - Section 83 - Subsection 83(2) 76
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 165

Boger Estate v. MNR, 91 DTC 5506 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 159 - Subsection 159(3) 41

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

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

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

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

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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)

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

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

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

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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

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

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See Also

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

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

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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 294

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

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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 215

Laplante v. The Queen, 96 DTC 1196 (TCC)

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Démolition A.M. de l'est du Québec Inc. v. MNR, 93 DTC 889 (TCC)

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Administrative Policy

24 March 2004 Miscellaneous 2003-0034311E5 - "liquidation and a dissolution": What does it mean

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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" 257
Tax Topics - General Concepts - Foreign Law Czech liquidation procedure compared to Canadian winding-up procedures 108

Articles

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