Cases
CNG Producing Co. v. Provincial Treasurer (Alberta), 2002 DTC 7537 (Alta CA)
An amendment that was stated to apply "to taxation years beginning after December 31, 1980" and that was enacted in 1997 clearly was intended to...
Corbett v. R., [1999] 4 CTC 231, 99 DTC 5624, 1999 CanLII 9367
Rothstein J.A. applied (at para. 79, and quoting from Morguard Properties Ltd.. v. City of Winnipeg, [1983] 2 S.C.R. 493, at p. 509) "the strong...
Hokhold v. The Queen, 93 DTC 5339, [1993] 2 CTC 99 (FCTD)
A retroactive amendment to s. 110(1)(f)(iii) of the Act was not contrary to ss.7 and 15 of the Charter.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | 21 |
Roseland Farms Ltd. v. The Queen, 92 DTC 6417, [1992] 2 CTC 67 (FCTD)
The enactment of the current version of s. 179, which affected procedures to be followed following its enactment, did not represent retrospective...
First Fund Genesis Corp. v. The Queen, 91 DTC 5361, [1991] 2 CTC 14 (FCTD)
In finding that s. 194(4.2) had a retroactive effect, Joyal J. stated (p. 5369):
"Although there may be a presumption that statutes are not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 194 - Subsection 194(4.2) | 115 | |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 61 |
Placer Dome Inc. v. The Queen, 91 DTC 5115 (FCTD)
In finding that a 1984 amendment to the Act should not be interpreted so as to give the Minister the ability to reassess a taxation year of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) | 223 |
Aluminium Enterprises Ltd. & Ors. v. The Commissioners of Income Tax, [1985] BTC 550 (PC)
"While it is always open to a sovereign Parliament to change tax rules for the future, and even to do so retrospectively provided that the...
Laurentide Rendering Inc. v. The Queen, 84 DTC 6153, [1982] CTC 400 (FCTD), aff'd 88 DTC 6331, [1988] 2 CTC 200 (FCA)
Legislation was not retrospective merely because it took into account an event that took place prior to its enactment (namely, an expropriation),...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 44 - Subsection 44(2) - Paragraph 44(2)(a) | 30 | |
| Tax Topics - Statutory Interpretation - Absurdities | 57 |
Davis v. The Queen, 80 DTC 6056, [1980] CTC 88 (FCA)
The fact that capital appreciations that have accrued to the end of taxation year 1 may be initially exempt from capital gains tax in year 1 does...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 48 - Subsection 48(1) | 91 |
Beique v. The Queen, 78 DTC 6452, [1978] CTC 646, aff'd 81 DTC 5050 [1981] CTC 75 (FCA)
The community of movables and acquests established in Quebec in 1971 was held not to have retroactive effect to the date of the taxpayer's...
Agnew Estate v. The Queen, 78 DTC 6237, [1978] CTC 351 (FCA)
The principle was applied that "a statute should not be construed so as to have a greater retrospective operation than its language renders...
Barkman Developments Ltd. v. MNR, 67 DTC 5227, [1967] CTC 325, briefly aff'd 67 DTC 5306 (SCC)
In finding that s. 138A(2) of the pre-1972 Act, which was assented to on December 5, 1963 and made applicable to 1964 and subsequent taxation...
Procureur Général du Canada v. La Compagnie de Publication La Presse, Ltée, 66 DTC 5492, [1967] S.C.R. 60
"[G]enerally speaking, a law is not to be interpreted as having a retroactive effect unless it contains express words or there is the plainest...
See Also
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation, [2017] FCAFC 62
The U.S. subsidiary (“CFC”) of the Australian taxpayer (“CAHPL) borrowed in the commercial paper market at a borrowing cost of about 1.2%...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | cross-border loan made on arm’s length terms would have benefited from a parent guarantee or other security | 675 |
| Tax Topics - Treaties - Income Tax Conventions - Article 9 | cross-border loan interest improperly reflected lack of security | 387 |
Ben Nevis (Holdings) Ltd. v. Revenue and Customs Commissioners, [2013] BTC 485, [2013] EWCA Civ 578
Before rejecting the taxpayer's submission that the enacting U.K. legislation for Article 25A of the Convention between South Africa and the U.K.,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions | Vienna convention approach applies to non-signatories | 207 |
| Tax Topics - Statutory Interpretation - Revenue Rule | 124 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 26A | new tax collection Article applied to old tax debts | 228 |
Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251
In an obiter indication that ss.152(1.11) and (1.12), pursuant to which the Minister had made a retroactive redetermination of paid-up capital,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | payment by direction | 142 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.12) | 190 | |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | limited scope of PUC provisions reflected a policy choice | 289 |
MIL (Investments) S A v. The Queen, 2006 DTC 3307, 2006 TCC 460, aff'd 2007 FCA 236
Before going on to find that transactions engaged in by the taxpayer were not contrary to the general anti-avoidance rule notwithstanding...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | 355 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | subsequent sale transaction was not assimilated to the previous series where it was a mere possibility | 300 |
| Tax Topics - Treaties - Income Tax Conventions | 148 |
Upper Lakes Shipping Ltd. v. MNR, 92 DTC 2381, [1993] 1 CTC 2011 (TCC)
It was found that an amendment to s. 17(1), which replaced a requirement that loans made to non-residents have an interest rate of at least 5% by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 17 - Subsection 17(1) | 198 |
Administrative Policy
15 December 2021 External T.I. 2021-0907881E5 - Bill C-208 - Entry into Force
Did the amendments to s. 84.1 pursuant to Bill C-208 apply to dispositions of shares that occurred in the 2021 taxation year but prior to the day...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(2) - Paragraph 84.1(2)(e) | s. 84.1(2)(e) and s. 55(5)(e)(i) amendments apply to dispositions on or after June 29, 2021 | 317 |
Articles
Verchere, "Jurisprudence from Foreign Jurisdictions", 1992 Conference Report, pp.51:33-51:50
Discussion of the Decision in Carlton v. U.S., 972 F. 2d 1051 (9th Cir. 1992), where it was held that a retroactive amendment to a federal estates...