Cases
Verrier v. Agence du revenu du Québec, 2024 QCCA 298
In finding that s. 87(w) of the Taxation Act (Quebec) should be accorded the same interpretation as s. 12(1)(x) of the Income Tax Act Canada),...
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| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) | reimbursements for life insurance policy premiums should be prorated between portions taxable under s. 12(1)(x), and non-taxable portions | 468 |
Groulx v. Canada, 2010 DTC 5027 [at at 6621], 2010 FCA 321
In challenging a set-off under s. 224.1 of a tax debt of the taxpayer against 30% of Canada Pension Plan and Old Age Security payments receivable...
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| Tax Topics - Income Tax Act - Section 224.1 | CPP/OAS pensions | 84 |
Hewlett Packard (Canada) Ltd. v. Canada, 2004 DTC 6498, 2004 FCA 240
After finding that the taxpayer had not transferred the ownership of old fleets of cars before the end of its current taxation year for purposes...
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| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Disposition of Property | no disposition until change in beneficial ownership | 185 |
Fraser v. Canada (Attorney General), 2004 DTC 6279, 2004 FCA 128
Ss.1(2) and 12(1) of the Maintenance Enforcement Act (Alberta), which provided that a child maintenance agreement filed with the Alberta Director...
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| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount | 112 |
Caisse populaire Desjardins de Val-Brillant v. Blouin, 2003 DTC 5420, 2003 SCC 31, [2003] 1 S.C.R. 666
Deschamps J. stated (in dissenting reasons with which the majority did not disagree) (at p. 5430) that:
"It is settled law that the legislature...
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| Tax Topics - Income Tax Act - Section 146 - Subsection 146(10) | 73 |
W.E. Roth Construction Ltd. v. Minister of Finance (2001), docket C33216 (Ont. CA)
In rejecting the relevance of provincial interpretation bulletins to the issue before it, the Court stated:
"On the issue of consistency, once...
Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 S.C.R. 367
After affirming a finding that the taxpayers had not become members of a Texan partnership notwithstanding expert evidence that under the laws of...
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| Tax Topics - General Concepts - Purpose/Intention | motivation v. purpose | 65 |
| Tax Topics - General Concepts - Tax Avoidance | 87 | |
| Tax Topics - Income Tax Act - Section 96 | essential Canadian elements of partnership not present as only momentarily "partners" in common | 298 |
Wheeliker v. R., 99 DTC 5658, [1999] 2 CTC 395 (FCA)
The majority found that the determination of who was a director of a Nova Scotia corporation for purposes of s. 227.1 of the Act should be...
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) | 204 | |
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | 106 |
Canada v. Construction Bérou Inc., 99 D.T.C 5869 (FCA)
Létourneau J.A. found (at p. 5870) that s. 248(3) of the Act reflected an:
"attempt by Parliament to harmonize the two [common law and civil]...
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| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | lessee had acquired the 3 incidents of ownership | 236 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(3) | 35 |
Major v. Brodie & Anor, [1998] BTC 141 (Ch. D)
Before rejecting a submission by the Inspector of Taxes that the position of the taxpayers, as members of a Scottish partnership, should be the...
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| Tax Topics - Income Tax Act - 101-110 - Section 102 - Subsection 102(2) | top tier partners are lower tier partnership members | 242 |
| Tax Topics - Income Tax Act - Section 253.1 | top tier partners are lower tier partnership members | 242 |
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f) | 242 |
Neuman v. M.N.R., 98 DTC 6297, [1998] 1 S.C.R. 770, [1998] 3 CTC 177
In finding that the corporate character of a dividend governed the analysis of whether s. 56(2) applied to a dividend received by the taxpayer's...
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | inapplicable to dividends on discretionary shares paid to inactive spouse | 298 |
Dale v. R., 97 DTC 5252, [1997] 2 CTC 286 (FCA)
Before going on to find that an order received from the Nova Scotia Supreme Court retroactively amending the share capital of the taxpayer should...
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| Tax Topics - General Concepts - Effective Date | retroactive superior court order has retroactive effect for tax purposes | 174 |
| Tax Topics - General Concepts - Rectification & Rescission | retroactive effect of nunc pro tunc rectification order | 177 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend | 78 | |
| Tax Topics - Income Tax Act - Section 83 - Subsection 83(2) | 78 | |
| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) | retroactive validation by Superior Court of preference share issuance was effective for s. 85 purposes | 171 |
Boger Estate v. MNR, 91 DTC 5506, [1991] 2 CTC 168 (FCTD)
It was noted that the income tax law is, essentially, an accessory to the general law, importing the concepts of general public and private law.
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| Tax Topics - Income Tax Act - Section 159 - Subsection 159(3) | 43 |
Drescher v. The Queen, 85 DTC 5064, [1985] 1CTC 229 (FCTD)
Liability for income tax is determined by the income which property yields to the beneficial owner of the property, and the determination of a...
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| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(2) | 61 |
Gervais v. The Queen, 85 DTC 5004, [1984] CTC 661 (FCTD)
It was found that since income tax law "must be interpreted consistently throughout Canada", the conferral of a benefit by deed of sale should not...
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| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(c) | 83 |
Crown Tire Sevice Ltd. v. The Queen, 83 DTC 5426, [1983] CTC 412 (FCTD)
After referring to the common law authorities on the distinction between a contract of sale of goods and a contract for work and materials, it was...
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| Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits | service of retreading tires | 43 |
| Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing (l) | 16 |
Rank Xerox Ltd. v. Lane, [1981] A.C. 629 (HL)
Since the Finance Act 1965 is "applicable to Scotland as well as to England and Wales ... it should be given an interpretation which would produce...
Seven Mile Dam Contractors v. The Queen in Right of British Columbia (1980), 116 DLR (3d) 398, 1980 CanLII 451 (BCCA)
In applying the "rule of construction of statutes that new principles are not to be introduced into any branch of the law except by clear...
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| Tax Topics - Other Legislation/Constitution - British Columbia - Provincial Sales Tax Act - Section 1 - Purchaser | 78 | |
| Tax Topics - General Concepts - Ownership | 78 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Person | 40 | |
| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1.1) | partner has a proportionate interest in the partnership property | 100 |
| Tax Topics - Statutory Interpretation - Prior Cases | 77 |
Ablan Leon (1964) Ltd. v. MNR, 76 DTC 6280, [1976] CTC 506 (FCA)
"In determining whether money or other benefits received by a person are income of that person, the courts must, of course, look to common law...
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| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(2) | 79 | |
| Tax Topics - Income Tax Act - Section 9 - Nature of Income | 105 | |
| Tax Topics - Income Tax Act - Section 96 | 31 |
The Queen v. Esskay Farms Ltd., 76 DTC 6010, [1976] CTC 24 (FCTD)
Although a contract for the sale of land arguably was ultra vires the purchaser, who in turn sold the land to the City of Calgary, the title to...
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| Tax Topics - General Concepts - Agency | weight given to written agreement terms in finding that intermediary purchased as principal | 122 |
| Tax Topics - General Concepts - Evidence | 81 | |
| Tax Topics - General Concepts - Sham | no sham if documents describe intended legal rights | 354 |
| Tax Topics - General Concepts - Tax Avoidance | no sham if documents describe intended legal rights | 354 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(2) | 143 | |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) | 199 | |
| Tax Topics - Income Tax Act - Section 245 - Old | 57 | |
| Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) | 195 |
The Queen v. Lagueux & Freres Inc., 74 DTC 6569, [1974] CTC 687 (FCTD)
In finding that lease agreements were in reality purchase agreements, Decary, J. stated: "fiscal law is an accessory system, which applies only to...
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| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property | 108 |
Toronto General Trusts Corporation v. The Minister of National Revenue, 58 DTC 1162, [1958] CTC 223, [1958] S.C.R. 499, [1958] CTC 222
Martland J. stated, in his dissenting reasons for judgment, (p. 1165):
"... while it is obvious that a provincial Legislature cannot legislate in...
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| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | narrow construction of statutory fiction | 63 |
| Tax Topics - Statutory Interpretation - Similar Statutes/ in pari materia | 137 |
Income Tax Commissioners v. Gibbs, [1942] 1 All E.R. 415 (HL)
Before adopting an interpretation of Schedule D, Cases I and II, Rule 9 pursuant to the Income Tax Act, 1918 that differed somewhat from the...
See Also
Investissement Boeckh Inc. v. Agence du revenu du Québec, 2023 QCCA 633
In finding that it was appropriate to apply, in interpreting a Quebec Taxation Act provision, the interpretation that had been accorded in...
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| Tax Topics - Income Tax Act - Section 39 - Subsection 39(5) - Paragraph 39(5)(a) | taxpayer with actively managed stock portfolio was a trader or dealer | 419 |
Buckingham v. The Queen, 2010 TCC 247, rev'd 2011 FCA 142
Webb J. found that, to the extent that the taxpayer's appeal pertained to the New Brunswick Income Tax Act, that portion of the taxpayer's case...
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| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) | 81 |
Good Equipment Limited v. The Queen, 2008 DTC 2527, 2008 TCC 28
Before going on to find that the taxpayer was the beneficial owner of equipment title to which was held by a finance company that received lease...
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| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property | inventory converted to depreciable property when leased and converted back on lease maturity | 316 |
Ellis Vision Incorporated v. The Queen, 2004 DTC 2024, 2003 TCC 912
Rip J. found that the reference to "chattels" in s. 20(1)(m) included intellectual property (in this case, rights to a TV documentary program)...
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(m) | goods are any personal property/potential reserve where s. 9 inclusion | 217 |
Laplante v. The Queen, 96 DTC 1196, [1995] 1 CTC 2647 (TCC)
Before finding that the taxpayer was not a limited partner of an Ontario partnership because the partnership had not been registered as required...
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| Tax Topics - Income Tax Act - Section 96 - Subsection 96(2.4) - Paragraph 96(2.4)(a) | 68 |
Démolition A.M. de l'est du Québec Inc. v. MNR, 93 DTC 889, [1993] 2 CTC 2447 (TCC)
In rejecting the relevance of provisions of the Civil Code which allegedly established that the Code treated demolition work as a construction...
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| Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits | 64 | |
| Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Manufacturing or Processing - Paragraph (c) | 22 | |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 | containers used for sorting materials essential to their processing | 274 |
Administrative Policy
24 March 2004 External T.I. 2003-0034311E5 - "liquidation and a dissolution": What does it mean
In discussing whether the procedure under Czech law known as "winding-up without liquidation" will qualify as "a liquidation and a dissolution"...
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| Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(e) | process of distributing the assets and satisfying the liabilities is "liquidation" | 275 |
| Tax Topics - General Concepts - Foreign Law | Czech liquidation procedure compared to Canadian winding-up procedures | 110 |