Subsection 309(1)
Cases
Canadian Imperial Bank of Commerce v. Canada, 2023 FCA 195
In rejecting CIBC’s submission that the Tax Court had erred by determining the substance of the supply made to CIBC by a contractual...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Res Judicata | res judicata (issue estoppel) did not apply where a retroactive amendment brought to the fore in the 2nd appeal of CIBC whether it was receiving a supply of property | 426 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (r.5) | predominant element supplied by a Loblaw banking sub to CIBC was a right to access Loblaw customers | 264 |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | TCC can make a finding of mixed fact and law different from that argued by either party | 47 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | provision of access to customers was "property" | 96 |
Canadian Imperial Bank of Commerce v. Canada, 2021 FCA 96
After finding that, under an agreement between the appellant (CIBC) and Aeroplan, the supply made by Aeroplan to CIBC was essentially labelled as...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | agreement between bank and Aeroplan labelled the bank as receiving promotional services rather than purchasing Aeroplan Miles (being, mooted gift certificates) | 477 |
| Tax Topics - Excise Tax Act - Section 181.2 | Aeroplan Miles were considered, by the sole Justice addressing the issue, to be gift certificates since no significant conditions to their redemption | 348 |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | Tax Court not bound by an admission contrary to the interpretation of an agreement reviewed by it | 174 |
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 27 - Subsection 27(1.3) | fresh argument could not be made by taxpayer at the Court of Appeal level | 190 |
See Also
Zhang v. The King, 2026 TCC 71
The two appellants, Mr. Tan and his spouse, Mrs. Zhang, moved into a residence (the Eldora property) in July 2014 when its reconstruction, after...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | settlement agreement inferred from exchange of emails was enforceable by TCC notwithstanding absence of agreed minutes of settlement or consent judgment | 667 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 170 | Rule 170 did not preclude a binding settlement agreement from arising without any consent to judgment | 519 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 4 | s. V-I-4(b) requiring a previous supply does not require its assessment | 248 |
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(3) | s. 171(1) rather than 169(3) is the source of the TCC’s authority to enforce settlements | 59 |