Cases
1068754 Alberta Ltd., trustee of DGGMC Bitton Trust v. ARQ, 2018 QCCA 8 (Quebec Court of Appeal), aff'd 2019 SCC 37
The ARQ, which was seeking to establish that the central management and control of an Alberta trust was in Quebec, issued a requirement to a...
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| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | the ARQ did not exceed its Quebec-based audit authority when it issued a s. 231.2 demand to a Calgary bank branch | 470 |
Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159
Nöel, J.A. noted (at para. 23) that when s. 150(1) formerly simply provided that in the case of a corporation, a return shall be filed by a...
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| Tax Topics - Income Tax Act - Section 162 - Subsection 162(2.1) | no substantive tax liability | 66 |
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) | "penalty" does not include nil penalty | 92 |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | purposive interpretation must be consistent with words | 93 |
R. v. Hape, 2007 SCC 26, [2007] 2 S.C.R. 292
RCMP officers commenced an investigation of the accused, a Canadian businessman, for suspected money laundering activities. They sought permission...
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| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 | Charter generally does not apply to searches outside Canada | 378 |
Society of Composers, Authors and Music Publishers of Canada v. Canadian Assn. of Internet Providers, [2004] 2 S.C.R. 427, 2004 SCC 45
Binnie J. stated (at para. 54):
"While the Parliament of Canada, unlike the legislatures of the Provinces, has the legislative competence to enact...
Oceanspan Carriers Ltd. v. The Queen, 85 DTC 5621, [1986] 1 CTC 114 (FCTD), aff'd in part 87 DTC 5102, [1987] 1 CTC 210 (FCA)
The following principle was applied by Rouleau, J.: "The mere fact of becoming a resident does not give the Minister - or Parliament -...
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| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | 17 |
Clark v. Oceanic Contractors Inc., [1982] BTC 417, [1983] 1 All E.R. 133 (HL)
"[U]nless the contrary is expressly enacted or so plainly implied that the courts must give effect to it, United Kingdom legislation is...
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| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) | carrying on trade was sufficient connection to jurisdiction | 115 |
United States of America v. Harden, 63 DTC 1276, [1963] CTC 450, [1963] S.C.R. 366
The Court found that the principle that foreign states cannot directly or indirectly enforce their tax claims in Canada applied to prevent a...
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| Tax Topics - Statutory Interpretation - Revenue Rule | U.S. tax judgment not enforceable in Canada | 128 |
See Also
Agence du revenu du Québec v. Cristofaro, 2021 QCCA 1025
In 2003-0026827, CRA applied Oceanspan to find that a non-resident student who has no Canadian sources of income is precluded from transferring...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 118.9 | Oceanspan applied to find that a non-resident with no sources of income in Quebec could not transfer a tax credit to a Quebec taxpayer | 302 |
Jimenez, R. (On the Application of) v The First Tier Tribunal (Tax Chamber), [2019] EWCA Civ 51
The UK tax legislation contained a blanket provision stating:
An officer of Revenue and Customs may by notice in writing require a person ("the...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) - Paragraph 231.1(1)(d) | sending a demand for information to a former UK resident did not entail an exercise of extraterritorial enforcement jurisdiction but merely entailed the potential imposition of UK penalties against any UK assets | 663 |
Oroville Reman & Reload Inc. v. Canada, 2016 TCC 75
The taxpayer was a U.S. subsidiary of a Canadian lumber producer. The taxpayer did not carry on business in Canada and was engaged exclusively in...