Cases
Auer v. Auer, 2024 SCC 36
The appellant asked the court to determine that the Governor in Council (“GIC”) had not acted within the scope of the authority delegated to...
McNeeley v. Canada, 2021 FCA 218
Webb JA noted that a trust (the D2L Employee Trust) satisfied the terms both of the definition of an employee benefit plan (EBP) in s. 248(1) and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Employee Benefit Plan | plan that came within EBP and Reg. 4800.1 descriptions was to be treated as an EBP | 631 |
| Tax Topics - Income Tax Regulations - Regulation 4800.1 | prescribed trust was to be treated as an EBP and thus excluded from s. 107 rules | 283 |
Canada v. The Mark Anthony Group Inc., 2019 FCA 183
An excise duty exemption applied to Canadian cider if it could be said that it was “produced in Canada and composed wholly of agricultural or...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Excise Act, 2001 - Section 135 - Subsection 135(2) - Paragraph 135(2)(a) | all-ingredients test applied to each alcoholic component – not to all components | 320 |
Canada v. Société des alcools du Québec, 2002 FCA 69
The respondent, which was the Quebec liquor marketing board, sought a full refund of the federal sales tax (imposed at a 19% rate) that was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 120 - Subsection 120(5) | liquor board was entitled to a full rebate of the FST included in its liquor inventory as the Reg. did not give effect to the legislative intent to avoid double taxation | 323 |
British Columbia Ferry Corp. v. Canada, 2001 FCA 146
The appellant operated ferries between ports in B.C., so that from a common law and international law perspective, it was operating in the inland...
Friends of the Oldman River Society v. Canada (Minister of Transport), [1992] 1 S.C.R. 3
Before confirming the quashing of an approval of the federal Minister of Transport given pursuant to the Navigable Waters Protection Act (Canada)...
Alaska Trainship Corporation et al. v. Pacific Pilotage Authority, [1981] 1 S.C.R. 261
The Pilotage Act, 1971 (Canada) stated that the purpose of a Pilotage Authority was to "administer in the interests of safety". The Supreme Court...
Irving Oil Ltd. et al. v. Provincial Secretary of New Brunswick, [1980] 1 S.C.R. 787
A provision of the Social Services and Education Tax Act (N.B.) provided an exemption from provincial sales tax for “machinery and apparatus as...
Carling Export Brew & Malt Co. v. The King, [1931] A.C. 435 (P.C.)
A federal excise tax exemption for goods "manufactured for export, under regulations prescribed by the Minister of Customs and Excise" was...
See Also
Commissioners for His Majesty's Revenue and Customs v Arrbab, [2024] EWCA Civ 16
Section 124 of the Finance Act 2008 ("FA 2008") provided inter alia that Treasury could by statutory instrument make an order in connection with...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 27 - Subsection 27(1.1) | conditions for considering an academic appeal were satisfied | 319 |
Attorney General of Canada v. Caisse Desjardins de Limoilou, 2020 QCCA 1612
Reg. 2201 provided a carve-out, from the super-priority of the Crown under ITA ss. 227(4) and (4.1) regarding unremitted source deductions and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 2201 - Subsection 2201(2) - Paragraph 2201(2)(a) | a mortgagee’s prescribed security interest was reduced under Reg. 2201(2)(a) by the shareholders’ guarantee | 397 |
Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65
Before going on to interpret Reg. 105 narrowly and find that it was intra vires, Bowie J quoted with approval the statement made by Cartwright J...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) | no withholding on reimbursements for disbursements/no requirement for documentary support for allocations in NRs' invoices/travel time to Canada not re Cdn services | 499 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 16 | "in respect of" in Regulation read narrowly to conform with "for" in statute | 169 |
Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 S.C.R. 715
A definition of "hedging" was introduced, first by way of Regulation and, subsequently by amendment to the Mining Tax Act (Ontario), which had the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | shifting CRA position could not be relied upon except to evidence ambiguity | 79 |
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | presumption against tautology | 120 |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | residual presumption in favour of the taxpayer | 133 |
| Tax Topics - Income Tax Regulations - Regulation 1204 - Subsection 1204(1) - Paragraph 1204(1)(b) | cash-settled derivatives had the effect of fixing mine production] | 453 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Futures/Forwards/Hedges | “hedging “ includes cash settled derivatives including options | 461 |