Specific v. General Provisions

Table of Contents

Cases

Onenergy Inc. v. Canada, 2018 FCA 54

After stating (at para. 29) that “arguably there is a conflict between subsection 141.01(2) of the Act and subsection 141.1(3) of the Act," Webb...

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Locations of other summaries Wordcount
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 468
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) no direct tracing to taxable supplies was required 271

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

Woods JA found that s. 220(2.1) (which provides that “where any provision of this Act… requires a person to file a… document…the Minister...

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Locations of other summaries Wordcount
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 336
Tax Topics - Income Tax Act - Section 166.1 - Subsection 166.1(7) - Paragraph 166.1(7)(a) Parliament intended a strict one-year limitation 113

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

The taxpayers, which carried on consulting businesses, computed their income for financial statement purposes by valuing the work in progress at...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) 215

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

Sharlow, J.A. found that the "gift portion" exception to the rollover rule in s. 87(4) did not apply to a transaction in which the taxpayer...

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National Bank Life Insurance v. Canada, 2006 FCA 161

The appellant provided administrative services to a non-resident company (Natcan) which operated in the reinsurance field and for which the...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - Section 1 zero-rating re insurance was to be dealt with under s. 2 213

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

After noting that in the City of Verdun v. Doré [1997] 2 S.C.R. 862, the court held that "where general legislation is stated to operate...

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

The Court adopted the position of the trial Judge that to the extent that amounts paid to the taxpayer were exempted under s. 6(1)(f), they could...

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

S.138(9) was determined to be a complete code for determining whether interest income earned by the taxpayer on an overpayment of taxes was income...

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Shell Canada Ltd. v. Canada, 99 DTC 5669, [1999] 3 S.C.R. 622, [1999] 4 CTC 313

In refusing to apply s. 67 to interest that was found to be reasonable in amount for purposes of the reasonableness limitation expressed in s....

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Substance legal relationships prevail over economic realities 201
Tax Topics - General Concepts - Tax Avoidance taxpayers entitled to rely on structure of their transactions 170
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) borrowing in legal substance was in weak currency 174
Tax Topics - Income Tax Act - Section 67 s. 67 does not apply where provisions, having their own internal limiting clauses, apply 96
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 225

Brill v. The Queen, 96 DTC 6572, [1997] 1 CTC 2 (FCA)

In finding that paragraph 13(21)(d) rather than 79(c) governed the determination of the proceeds of disposition of a property, Linden J.A. stated...

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Schwartz v. Canada, 96 DTC 6103, [1996] 1 SCR 254

La Forest stated (at para. 52) that accepting the Crown's argument that a lump sum received by the taxpayer for repudiation of an employment...

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The Queen v. Albino, 94 DTC 6071, [1994] 1 CTC 205 (FCTD)

Although a lump sum received by the taxpayer might be considered to come within the more general terms of "remuneration" under s. 6(3)(b) in...

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Symes v. Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40

In finding that the taxpayer was precluded from deducting her child care expenses under s. 9 of the Act without limitation, rather than in...

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MNR v. Chrysler Canada Ltd., 92 DTC 6346, [1992] 2 CTC 95 (FCTD)

In finding that an arrangement which came within the description both of an employee benefit plan in s. 248(1) and an employee stock option...

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

Because Urie J.A. found s. 10(1) to be "a provision of general application conferring the possibility for a taxpayer to make a choice of his...

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

Reed, J. stated with respect to an argument that there is no specific provision imputing benefits on interest free loans: "it is of course true...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) 123

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

The extent of the Minister's power to demand information under s. 231(3) was found to be narrow in light of his ability also to obtain information...

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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

In rejecting a submission that s. 245(1) of the Act (which prohibited the deduction of undue or artificial expenses) could not apply to a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Old 66

See Also

Scott v. The Queen, 2017 TCC 224

In connection with the Nortel asset distributions, a Nortel health and welfare trust made lump sum payments in 2011 to a benficiary in...

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Locations of other summaries Wordcount
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 229
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 181
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) 316
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 249
Tax Topics - General Concepts - Stare Decisis Supreme Court obiter accorded deference 153
Tax Topics - Income Tax Act - Section 9 - Compensation Payments surrogatum principle references "why the compensatory amount was paid," and not confined to business receipts 207
Tax Topics - Income Tax Act - Section 6 - Subsection 6(4) lump sum received as compensation for no longer benefiting from contributions to a group life insurance policy did not come within the terms of s. 6(4) 334

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

The taxpayer, which had claimed deductions for donations made to U.S. charities under the Quebec charitable gift rules, requested an amendment to...

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Locations of other summaries Wordcount
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 229
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 181

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

Subsection 2(1) of the Insurable Earnings and Collection of Premiums Regulations read:

...the total amount of earnings that an insured person has...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) restaurant tips are remuneration from an employer 131
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

In rejecting a Crown submission that option surrender benefits realized by the taxpayer (which it acknowledged were not taxable under s. 7(1))...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(a) separated wife was related 173
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) 150
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) may look at subsequent amendment to determine whether it changed the law 132

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

Pizzitelli J. conducted a brief review on how to resolve a conflict between a specific and a general statutory provision, before ruling that s....

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

After noting that ss.84(2) and 85.1 were both contained in subdivision h of Division B of Part I of the Act, Favreau, J. found (at para. 12) that...

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

The definition of cumulative Canadian exploration expense, which would require a tax credit received from the Manitoba government to be set-off...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) CCEE provisions more specific 94

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

After concluding that paragraphs 8(1)(j) and 20(1)(c) did not provide an exclusive code for the deduction of interest, Bowman A.C.J. stated (at p....

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

A lump-sum payment received by the taxpayer pursuant to a claim against her employer's disability insurer was not taxable under s. 6(1)(f) and,...

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

Bowman TCJ. found that if s. 15(2) otherwise would have applied to alleged indebtedness owing by a partnership to the taxpayer, the more specific...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2) deficit capital account does not create indebtedness 139

Gestion Guy Ménard Inc. v. MNR, 93 DTC 1058, [1993] 2 CTC 2793 (TCC)

Dussault, TCJ. found that discounts realized from the sale of treasury bills constituted interest income rather than (other) income from property...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) sale one day prior to maturity 68
Tax Topics - Income Tax Act - Section 16 - Subsection 16(1) discount treated as interest 130

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

In indicating that to the extent that there is any overlap between ss.15(1)(c) and 7(1), the latter provision should prevail, Bowman TCJ. stated...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) not a shareholder benefit if option exercisable only while officer; obligation v. conferral 197
Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) majority shareholder not subject to the direction of the minority shareholder 65
Tax Topics - Income Tax Act - Section 7 - Subsection 7(5) 114