Cases
Canada v. Bowker, 2023 FCA 133
In finding that the Tax Court had made an error of law in noting a different interpretive approach in another Tax Court case without explaining...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) - Paragraph 162(7)(b) | s. 162(7)(b) did not apply where return was timely filed but negligently completed | 342 |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | s. 220(3.1) must be applied based on the taxpayer’s personal circumstances rather than to settle a case on a basis fundamentally at odds with the Minister’s view of the facts and law | 255 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | Galway principle required that a case not be settled on a basis fundamentally at odds with the Minister’s view of the facts and law | 348 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 147 - Subsection 147(3) | no support for establishing a 50% to 75% range of solicitor-client costs/ settlement offer contravened Galway principle and was to be ignored | 376 |
| Tax Topics - Statutory Interpretation - Noscitur a Sociis | noscitur a sociis principle applied to limit a provision to matters not addressed in a sister provision | 107 |
Friedman v. Canada (National Revenue), 2021 FCA 101
The Friedmans, a married couple, who had each received Requests for Information under s. 231.1(1) (“RFIs”) that were addressed to them...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 13 | allegation that ss. 231.1 and 231.7 violated the Charter lacked a factual foundation and, in any event, there was no allegation of a criminal investigation | 366 |
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) | Jarvis also applies to allegations that CRA information requirements violate the Charter right not to self-incriminate | 286 |
| Tax Topics - General Concepts - Stare Decisis | stare decisis does not apply horizontally | 134 |
Ray-Mont Logistiques Montréal Inc. v. Canada (National Revenue), 2020 FCA 113
In finding no reversible errors in the Tax Court respecting a finding that Quebec workers of the taxpayer were its employees, Boivin JA stated (at...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 4-part Wiebe test applied to find employment notwithstanding intent of Quebec parties not to be employer-employee | 299 |
See Also
Enns v. The King, 2023 TCC 28
At issue was whether a widow receiving funds from the RRSP of her deceased spouse was a “spouse” for purposes of s. 160(1)(a), so that s. 160...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) - Paragraph 160(1)(a) | a widow is a spouse of her deceased husband | 241 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Person | widow was a "spouse" of her deceased husband | 30 |
Menasse v. Agence du revenu du Québec, 2020 QCCQ 1829
The appellants were assessed for unremitted GST and QST and to deny claimed input tax credits and input tax refunds. Their appeal of the GST...
Tudora v. The Queen, 2020 TCC 11 (Informal Procedure)
The taxpayer participated in the same “Global Learning” charitable tax credit arrangement as had been considered in Mariano. After finding...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | no donative intent, as in Mariano | 149 |
Congiu v. The Queen, 2013 TCC 271, aff'd 2014 FCA 73
The appellant was appealing an assessment made by Revenue Quebec on behalf of the (federal) Minister under s. 270(4) of the Excise Tax Act in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Abuse of Process | judicial comity re Quebec decision | 299 |
| Tax Topics - General Concepts - Res Judicata | not res judicata where two different government litigants | 266 |
| Tax Topics - General Concepts - Stare Decisis | 266 |
Houda International Inc v. The Queen, 2010 TCC 622, [2011] GSTC 8
Houda was granted an extension from the Court of Quebec in its QST appeal on the basis that it was not at fault for its lawyer’s failure to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 305 - Subsection 305(5) - Paragraph 305(5)(b) | relitigation of same appeal extension ruled on in Quebec would be abuse of process and contrary to judicial comity | 233 |
| Tax Topics - General Concepts - Abuse of Process | relitigation of same appeal extension ruled on in Quebec would be abuse of process | 143 |