Specific v. General Provisions

Table of Contents

Cases

Onenergy Inc. v. Canada, 2018 FCA 54

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Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(a) litigation services to recover fraudulent bonuses following a business’ termination were acquired in connection with that business 446
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) no direct tracing to taxable supplies was required 259

Canada (National Revenue) v. ConocoPhillips Canada Resources Corp., 2017 FCA 243

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Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1) CRA has no ability to use the s. 220(2.1) waiver to extend the period for filing a Notice of Objection 312
Tax Topics - Income Tax Act - Section 166.1 - Subsection 166.1(7) - Paragraph 166.1(7)(a) Parliament intended a strict one-year limitation 109

CDSL Canada Limited v. Canada, 2010 DTC 5055 [at 6746], 2008 FCA 400

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Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) 207

Husky Oil Limited v. Canada, 2010 DTC 5089 [at 6887], 2010 FCA 125

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Tremblay v. The Queen, 2009 DTC 1104, 2009 TCC 6

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National Bank Life Insurance v. Canada, 2006 FCA 161

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Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - 1 zero-rating re insurance was to be dealt with under s. 2 203

In re Ottawa Senators Hockey Club Corp., 2004 DTC 6062 (Ont Sup Ct J)

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The Queen v. Tsiaprailis, 2003 DTC 5246 (FCA), aff'd 2005 DTC 5119, 2005 SCC 8

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Munich Reinsurance Co. v. The Queen, 2002 DTC 6701 (FCA)

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Fry v. The Queen, 2001 DTC 846 (TCC)

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Shell Canada Ltd. v. Canada, 99 DTC 5669, [1999] 3 S.C.R. 622

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Tax Topics - General Concepts - Substance legal relationships prevail over economic realities 193
Tax Topics - General Concepts - Tax Avoidance taxpayes entitled to rely on structure of their transactions 152
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) borrowing in legal substance was in weak currency 170
Tax Topics - Income Tax Act - Section 67 90
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Foreign Exchange FX hedging gain was capital gain as hedged borrowing was on capital account 217

Brill v. The Queen, 96 DTC 6572 (FCA)

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The Queen v. Albino, 94 DTC 6071 (FCTD)

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MNR v. Chrysler Canada Ltd., 92 DTC 6346 (FCTD)

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The Queen v. Cyprus Anvil Mining Corp., 90 DTC 6063 (FCA)

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Laxton v. The Queen, 88 DTC 6008, [1988] 1 CTC 19 (FCTD), rev'd , in part, 89 DTC 5327 (FCA)

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Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) 121

James Richardson & Sons v. M.N.R., 84 DTC 6325, [1984] CTC 345, [1984] 1 S.C.R. 614

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The Queen v. Alberta and Southern Gas Co. Ltd., 77 DTC 5244, [1977] CTC 388 (FCA), aff'd 78 DTC 6566, [1978] CTC 780, [1979] 1 S.C.R. 36

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Tax Topics - Income Tax Act - Section 245 - Old 64

See Also

Scott v. The Queen, 2017 TCC 224, 2017 TCC 224

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Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 89 - Subsection 89(1) - Paragraph 89(1)(a) trust return not admitted at trial opening where no previous notice and not relied upon by CRA 211
Tax Topics - Income Tax Act - 101-110 - Section 107.1 - Paragraph 107.1(a) s. 107.1(a) in effect produced a rollover on cash distribution of mooted benefits 175
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) a distribution from a health and welfare trust to compensate for lost insurance coverage was not a taxable benefit as it did not come within s. 6(4) 304
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(iii) payment made as compensation for termination of monthly death benefits was paid, at the least, in lieu of a death benefit 221
Tax Topics - General Concepts - Stare Decisis Supreme Court obiter accorded deference 129
Tax Topics - Income Tax Act - Section 9 - Compensation Payments surrogatum principle references "why the compensatory amount was paid," and not confined to business receipts 191

Emballages Starflex Inc. v. Agence du revenu du Québec, 2016 QCCA 1856

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose gifts to charities likely cannot be deducted as business expenses 207
Tax Topics - Income Tax Act - 101-110 - Section 110.1 - Subsection 110.1(1) - Paragraph 110.1(1)(a) charitable donations not deductible as business expense 165

Andrew Peller Limited v. M.N.R., 2016 DTC 1009 [at 2553], 2015 TCC 329

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Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) restaurant tips are remuneration from an employer 115
Tax Topics - Other Legislation/Constitution - Federal - Employment Insurance Act - Section 82 - Subsection 82(1) restaurant tips are remuneration from an employer
Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 8 - Subsection 8(1) restaurant tips are remuneration from an employer

Mathieu v. The Queen, 2014 TCC 207

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Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(a) separated wife was related 165
Tax Topics - Income Tax Act - Section 7 - Subsection 7(3) - Paragraph 7(3)(a) non-arm's length option surrender proceeds were exempted by s. 7(3)(a) 144
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) may look at subsequent amendment to determine whether it changed the law 126

Barrington Lane Developments Limited v. The Queen, 2010 TCC 388, 2010 DTC 1244 [at 3734]

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Hudson Bay Mining and Smelting Co., Ltd. v. The Queen, 2003 DTC 173 (TCC)

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Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) CCEE provisions more specific 92

Gifford v. The Queen, 2001 DTC 168 (TCC)

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Erb v. The Queen, 2000 DTC 1401 (TCC)

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(2) deficit capital account does not create indebtedness 137

Gestion Guy Ménard Inc. v. MNR, 93 DTC 1058 (TCC)

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Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) sale one day prior to maturity 66
Tax Topics - Income Tax Act - Section 16 - Subsection 16(1) discount treated as interest 126

Del Grande v. The Queen, 93 DTC 133 (TCC)

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) not a shareholder benefit if option exercisable only while officer; obligation v. conferral 189
Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) 63
Tax Topics - Income Tax Act - Section 7 - Subsection 7(5) 108