Cases
Canada (National Revenue) v. Cameco Corporation, 2019 FCA 67
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) - Paragraph 231.1(1)(a) | Minister cannot under s. 231.1(1) compel oral answers to its questions other than for aid in auditing taxpayer books and records | 315 |
| Tax Topics - Statutory Interpretation - Ejusdem Generis | 3rd word in phrase was limited by focus of other 2 words | 126 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | interpretation informed by legislative amendment narrowing the wording | 54 |
Canada (National Revenue) v. Cameco Corporation, 2017 FC 763, aff'd 2019 FCA 67
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) - Paragraph 231.1(1)(d) | s. 231.1(1)(d) does not accord CRA an unfettered right to interview taxpayer personnel | 417 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 95 - Subsection 95(1) | unfettered CRA interview right would undercut Rules and proportionality principle | 250 |
Canada (National Revenue) v. Thompson, 2016 SCC 21, [2016] 1 S.C.R. 381
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | exclusion for accounting records was invalid even where CRA demands related to enforcement action against the lawyer | 509 |
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | Hansard indicated an intent for an amendment to trench on privilege | 103 |
Caithkin, Inc. v. Canada, 2015 FCA 118
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John Doe v. Ontario (Finance), 2014 SCC 36, [2014] 2 S.C.R. 3
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Access to Information Act - Section 21 | exclusion for "advice or recommendations" applied to draft policy papers | 192 |
Envision Credit Union v. The Queen, 2010 DTC 1399 [at 4585], 2010 TCC 576, aff'd 2012 DTC 5055 [at 6842], 2011 FCA 321, aff'd 2013 DTC 5144 [at 6275], 2013 SCC 48
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - E | 96 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | incorrect position was thoughtfully taken | 61 |
| Tax Topics - Income Tax Act - Section 87 - Subsection 87(4.3) | 48 |
Canada v. Remai, 2009 DTC 5188 [at 6257], 2009 FCA 340
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | no abuse in controlling funds established | 155 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | providing a favour is consistent with arm's length dealing | 218 |
A.Y.S.A. Amateur Youth Soccer Association v. Canada (Revenue Agency), 2007 DTC 5527, 2007 SCC 42, [2007] 3 S.C.R. 217
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization | 156 | |
| Tax Topics - Statutory Interpretation - Drafting Style | textual approach where precise drafting | 68 |
| Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius | 138 |
Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 S.C.R. 715
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | shifting CRA position could not be relied upon except to evidence ambiguity | 73 |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | residual presumption in favour of the taxpayer | 125 |
| Tax Topics - Income Tax Regulations - Regulation 1204 - Subsection 1204(1) - Paragraph 1204(1)(b) | cash-settled derivatives had the effect of fixing mine production] | 399 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Futures/Forwards/Hedges | “hedging “ includes cash settled derivatives including options | 415 |
| Tax Topics - Statutory Interpretation - Regulations | addition of regulation did not significantly expand scope of tax | 223 |
Ray v. Canada, 2004 DTC 6028, 2004 FCA 1
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(n) | 126 | |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Act - Section 18.24 | 62 |
Canada (National Revenue) v. Kitsch, 2003 DTC 5540, 2003 FCA 307
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | 91 | |
| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | 36 |
Markevich v. Canada, 2003 DTC 5185, 2003 SCC 9, [2003] 1 S.C.R. 94
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Montgomery v. Canada, 99 DTC 5186 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(i) | 119 |
GSW Appliances Ltd. v. The Queen, 98 DTC 6010 (FCA)
Bolton v. The Queen, 96 DTC 6413 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) | Minister's failure to act with all due dispatch is not a basis for vacating an assessment | 87 |
Extendicare Health Services Inc. v. MNR, 87 DTC 5404, [1987] 2CTC 179 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 246 - Subsection 246(2) | 21 |
Shell Canada Resources Ltd. v. MNR, 84 DTC 6129, [1984] CTC 169 (FCA)
The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 S.C.R. 428
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) | 81 | |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 83 |
See Also
Cascades Inc. v. The Queen, 2008 DTC 2387, 2007 TCC 730
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 40 - Subsection 40(3.5) | 231 |