Cases
Doig v. Canada, 2011 DTC5064 [at at 5725], 2011 FC 371
The taxpayer sought a declaration that he had paid taxes between the years 1971 and 1984. Zinn J. found that the limitations period in s. 222...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Laches | 109 |
Boucher v. Canada, 2004 DTC 6085, 2004 FCA 47
The Tax Court lacked jurisdiction to consider the allegation of the taxpayer that an amount received by her from her employer was net of employee...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | Tax Court lacked jurisdiction to consider allegation that an amount received by taxpayer from her employer was net of employee source deductions | 64 |
Markevich v. Canada, 2001 DTC 5305, 2001 FCA 144
Rothstein J.A. rejected the contention of the Minister that the Act was a complete code which provided for no limitation period in respect of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Absurdities | 116 |
Frankel v. The Queen, 84 DTC 6220, [1984] CTC 259 (FCTD)
In a meeting between the individual taxpayer and representatives of the Department, it was tentatively agreed that a global amount of $122,000...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 53 |
DiLorenzo v. The Queen, 82 DTC 6085, [1982] CTC 151 (FCTD)
Where two individuals, who carried on a construction business in partnership with each other as well as through 9 incorporated companies, knew...
Administrative Policy
91 C.R. - Q.63
RCT will not hold collection action in abeyance based upon anticipated non-capital losses to be incurred at some future time.
91 C.R. - Q.62
Discussion of when collection actually will be temporarily delayed in light of the financial situation of the tax debtor.
Subsection 222(1)
Tax debt
Cases
Bechthold Resources Ltd. v. MNR, 86 DTC 6065, [1986] 1 CTC 195 (FCTD)
The taxpayer made a designation on January 17, 1985 under former s. 194(4) of $30 million in respect of scientific research tax credits, which...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 29 | 45 |
The Queen v. Sands Motor Hotel Ltd., 84 DTC 6464, [1984] CTC 612 (Sask QB)
It was held that under the Act, a debt of the taxpayer to the Crown comes into existence the moment that taxable income is earned, notwithstanding...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Canada Business Corporations Act - Section 238 | 20 |
The Queen v. Simard-Beaudry, 71 DTC 5511 (FCTD)
The taxpayer agreed in Montreal on December 15, 1964 to acquire assets of another company for consideration which included the assumption of all...
Articles
Colin Campbell, "Liability for the Tax on SIFT Partnerships: A Rejoinder", 2011 Canadian Tax Journal, Vol 59, p. 709:
"Liability" v. "debt" (pp. 716-717)
The distinction so clearly made by Jackett P in Terra Nova Properties [67 DTC 5064] between liability for tax...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 39 |
Subsection 222(2)
See Also
Gillies v. The King, 2024 TCC 53 (Informal Procedure)
Mr. Gillies sought a Tax Court decision regarding his 2016 and 2017 taxation years that he was not responsible to the Minister for federal income...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | Tax Court had no jurisdiction regarding an employee’s complaint that CRA had not credited him for source deductions withheld but not remitted | 183 |
Administrative Policy
Collections, audit, objections and appeals: CRA and COVID-19 28 May 2020 CRA Webpage
Suspension post-COVID-19 of collections actions on new debts
Collections activities on new debts will be suspended until further notice, and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) | 487 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | suspension duiring COVID-19 of responding to most Objections | 193 |
Articles
Marie-Andrée Beaudry, Dean Kraus, "Selected Income Tax Considerations in the Court-Approved Debt Restructurings and Liquidations", 2015 Annual CTF Conference paper
Stay of assessment in CCAA proceedings (p. 13:38)
In…Girard, the Québec Court of Appeal concluded that a notice of assessment or reassessment...
Subsection 222(3) - No actions after limitation period
Administrative Policy
23 June 2014 Internal T.I. 2013-0501521I7 - Collection Limitation Period
An office which acted as the trustee for various individuals who have not been bankrupt asked whether debts that are "written off" by CRA must...
Subsection 222(4) - Limitation period
Cases
Collins v. Canada (Customs and Revenue Agency), 2005 FC 1431
The 2004 amendment to s. 222(4)(a)(ii) was effective to overrule Markevich v. The Queen, so that tax debts that became prescribed due to a...
Paragraph 222(4)(a)
Subparagraph 222(4)(a)(ii)
Administrative Policy
22 March 2006 External T.I. 2005-0133061E5 F - Limitation Period Collection of Debts
The 10-year limitation period did not start running until March 4, 2004 respecting a tax debt that had arisen in 1998. Furthermore, having regard...
Subsection 222(5)
Paragraph 222(5)(c)
See Also
Mingle v. The Queen, 2022 TCC 34
The estate of which the taxpayer was found to be an executor was assessed at various dates commencing on June 20, 2007. The taxpayer was assessed...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 159 - Subsection 159(3) | even if the taxpayer had renounced his executorship, his acting as a trustee de son tort would have rendered him liable under s. 159(3) | 290 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Legal Representative | a de facto executor was a legal representative | 157 |
Subsection 222(6)
Paragraph 222(6)(b)
Cases
Harrison v. Canada (National Revenue), 2020 FC 772
The taxpayer claimed losses and other deductions in her 1988 income tax return respecting two sets of transactions (the “Trinity Denton” and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 222 - Subsection 222(8) - Paragraph 222(8)(a) | appeal did not restart the 10-year debt collection period | 413 |
Subsection 222(8)
Paragraph 222(8)(a)
Cases
Harrison v. Canada (National Revenue), 2020 FC 772
The taxpayer claimed losses and other deductions in her 1988 income tax return respecting two sets of transactions (the “Trinity Denton” and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 222 - Subsection 222(6) - Paragraph 222(6)(b) | rejection of CRA position that disputing a tax debt in an objection or appeal constitutes an acknowledgement of the debt | 456 |