Territorial Limits

Table of Contents

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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 -...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Articles

Baker, "The Trans-National Enforcement of Tax Liabilities", 1993 British Tax Review, No. 5, p. 313.