Words and Phrases - "in respect of"
Jack Silverson, Matias Milet, Christopher Anderson, Andrew Spiro, "Canada’s Reportable Transaction Rules: A Measured Approach to Adviser Reporting", Tax Notes International, Vol. 111, No. 29, July 15, 2023
Under the revised reportable transaction rules, is a lawyer who assisted in negotiating contractual terms providing for contractual protection as...
Ristorante a Mano Limited v. Canada (National Revenue), 2022 FCA 151
The appellant, which operated a restaurant, paid “due-backs” to its servers representing the tips on sales processed on credit and debit cards...
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| Tax Topics - General Concepts - Payment & Receipt | net tips on restaurant credit card sales distributed to the servers were earnings "paid" to them | 236 |
1455257 Ontario Inc. v. Canada, 2021 FCA 142
The validity of a s. 160 assessment of the taxpayer turned in part on whether the affiliate from which the taxpayer had received a transfer of...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) - Subparagraph 152(4)(b)(i) | CRA has no arbitrary discretion to reject an s. 152(4)(b)(i) extension request | 315 |
| Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) | carrybacks must be requested by the taxpayer | 232 |
Emergis Inc. v. The Queen, 2021 TCC 23, rev'd 2023 FCA 78
The taxpayer (“Emergis”), a Canadian public company, financed its acquisition of an arm’s length U.S. operating company through a "tower...
Burton v Commissioner of Taxation, [2019] FCAFC 141
An Australian-resident individual was taxed at the 15% long-term U.S. capital gains rate on his gains on the disposal of U.S. oil and gas drilling...
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| Tax Topics - Income Tax Act - Section 91 - Subsection 91(4) | credit “in respect of” income only included the taxable ½ of capital gain | 212 |
Burton v Commissioner of Taxation, [2018] FCA 1857, aff'd [2019] FCAFC 141
The taxpayer was an Australian resident who was taxed at the 15% long-term U.S. capital gains rate on his gains on disposal of U.S. oil and gas...
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| Tax Topics - Treaties - Income Tax Conventions - Article 24 | foreign tax credit was not required to be accorded to all the US tax on the gain | 361 |
Commissioner of Inland Revenue v. Lin, [2018] NZCA 38
As a result of having a 30% interest between 2005 and 2009 in four companies which were resident in China, the taxpayer had the active business...
Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65
In 1998 the Canadian taxpayer paid $14.3 million to non-resident service providers in the ordinary course of its forestry business. The Minister...
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| Tax Topics - Statutory Interpretation - Regulations/Statutory Delegation | narrow construction of Reg. so as to be intra vires | 212 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 16 | "in respect of" in Regulation read narrowly to conform with "for" in statute | 169 |
4 June 2014 External T.I. 2013-0513761E5 - Meaning of "cost" in determining "equity amount"
Generally, … the "cost" of property …include[s] the amount laid down to acquire such property. … The Queen v. Canada Trustco Mortgage...
Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 S.C.R. 466, [1980] CTC 338
The phrase "in respect of" in a section was given the meaning "with reference to", "in order to give sense and purpose to the section and avoid...
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| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Subsection 92(2) | 197 | |
| Tax Topics - Statutory Interpretation - Drafting Style | 71 |
The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 S.C.R. 428
$300 received by an employee of a life insurance company pursuant to its policy of paying such amounts to all of its employees who passed the...
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) | 83 | |
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | exclusion in specific provision extended to general provision to avoid redundancy | 34 |
Slattery (Trustee of) v. Slattery, 93 DTC 5443, [1993] 3 S.C.R. 430, [1993] 2 CTC 243
A trustee in bankruptcy of a taxpayer was permitted to introduce testimony of two Revenue Canada officials in proceedings instituted in the New...
Markevich v. Canada, 2003 DTC 5185, 2003 SCC 9, [2003] 1 S.C.R. 94
Section 32 of the Crown Liability and Proceedings Act applied to prohibit the taking of collection action against the taxpayer six years after a...
Nowegijick v. The Queen, 83 DTC 5041, [1983] CTC 20, [1983] 1 S.C.R. 29
Wages of an Indian residing on an Indian reserve that were paid to him by an employer also resident on the reserve fell within the exemption from...
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| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 31 |
Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 S.C.R. 466, [1980] CTC 338
S.6A of the Succession Duty Act (BC), which provided that "where property of a deceased was situated outside the Province at the time of the death...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Absurdities | 64 | |
| Tax Topics - Statutory Interpretation - Drafting Style | 71 |