Section 12
Cases
Gagnon v. Amazon.com Inc., 2019 QCCA 1166
The class-action plaintiffs sought damages equal to the GST and QST that had been erroneously charged to them on their purchases from the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 261 - Subsection 261(1) | class action to proceed against Amazon for “deceptively” collecting GST/QST on exempt product sales was permitted | 294 |
Section 17.1
Subsection 17.1(1)
Cases
Canada v. BCS Group Business Services Inc., 2020 FCA 205
The sole issue was the interpretation of the words “in person” in the expression “may appear in person”. In finding that the Tax Court...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 30 - Subsection 30(2) | Rule 30(2) accorded unauthorized discretion re corporate representation to Tax Court judges | 468 |
See Also
Masa Sushi Japanese Restaurant Inc. v. The Queen, 2017 TCC 239
Graham J found that this Rule 30(2) would be ultra vires (as being beyond the scope of what was contemplated by s. 17.1(1),) if it were...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 30 - Subsection 30(2) | a corporation can only be represented by counsel (no CPAs or officers) | 555 |
Section 14
Subsection 14(2)
Cases
Birchcliff Energy Ltd. v. Canada, 2017 FCA 89
Webb JA stated (at para 2):
The appeal from this judgment was heard shortly after the appeal was heard in High-Crest Enterprises Limited v. Her...
High-Crest Enterprises Limited v. Canada, 2017 FCA 88
The appellant’s appeal was tried before a Tax Court judge on February 26, 2014. On June 23, 2015, the Chief Justice informed counsel for both...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) - Government Funding | potential application of purpose test | 407 |
Section 16
Cases
C.D. v. MNR, 91 DTC 5210 (FCA)
After referring (at p. 5211) to the principle "that the courts must administer justice in public", and noting that this principle is subject only...
Section 16.2
Subsection 16.2(2)
Cases
Tedesco v. Canada, 2019 FCA 235
CRA issued Notices of Determination to deny losses of a limited partnership (TSI). Both TSI and its partners launched appeals to the Tax Court....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Abuse of Process | individual partners could continue their own appeals following discontinuance of the partnership’s similar appeal | 307 |
See Also
Heath v. The Queen, 2018 TCC 119 (Informal Procedure)
The unrepresented taxpayer filed a notice of discontinuance for her appeal of the denial of the new housing rebate after being advised by Crown...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 298 - Subsection 298(2) | CRA could effectively reverse notice of discontinuance by reassessing | 177 |
Section 17.2
See Also
Fio Corporation v. The Queen, 2014 TCC 58
On the same day, the taxpayer delivered its notice of appeal to the Tax Court, informed CRA of the appeal, and delivered its documents and list of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | implied undertaking of confidentiality during discovery | 196 |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | inherent jurisdiction to void reassessments which breach undertaking | 149 |
| Tax Topics - Income Tax Act - Section 241 | s. 241 does not override implied undertaking rule | 153 |
Section 18
Subsection 18(1)
Articles
Christie A.C.J., "Practice in the Tax Court of Canada", 1991 British Columbia Tax Conference, Volume 1
Subsection 18.15(4)
Cases
Muszka v. The Queen, 94 DTC 6076, [1994] 1 CTC 365 (FCA)
A chartered accountant, who was the friend of the taxpayer and allegedly had intimate knowledge of the assessments in question and the business...
Section 18.24
Cases
Ray v. Canada, 2004 DTC 6028, 2004 FCA 1
In rejecting a submission that deference should be given to the interpretation given by the Tax Court below in interpreting s. 118.2(2)(n) of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(n) | 128 | |
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | 48 |
Gastrebski v. The Queen, 94 DTC 6355 (FCA)
In finding that the standard for review by the Court of Appeal was the same for appeals from informal Tax Court decisions as for appeals from the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Application Rules - Subsection 19(1) | 98 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 12 | 42 |
Section 21
Cases
Lilyfield Development Inc. v. The Queen, 2020 TCC 16
Similarly to the corresponding provision of the OBCA considered in 1455257 Ontario, s. 219(2)(a) of the Corporations Act of Manitoba provides that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | a dissolved corporation’s appeal to the Tax Court was a nullity notwithstanding a prior Tax Court approval of an application to appeal | 318 |
TCCA (General Procedure) s. 63(2)
See Also
Foundation Instruments Inc. v. The Queen, 92 DTC 1879, [1992] 2 CTC 2167 (TCC)
Garron J. found that the appropriate sanction for the Crown filing its Reply three days late (due to an error in calculating the 60-day deadline)...
Discovery Research Systems Inc. v. The Queen, 92 DTC 1306 (TCC)
[C.R: Rule 12(1)]
In denying an extension of the time for filing Replies of the Minister, Bonner J. stated (p. 1307):
"If extensions of the time...
Carew v. The Queen, 92 DTC 1291, [1992] 2 CTC 2070 (TCC)
In refusing to grant an extension under s. 63(1) in respect of a one-day delay in filing a Reply due to administrative inefficiencies, Kempo J....