Cases
1455257 Ontario Inc. v. Canada, 2016 FCA 100
The Court overruled its earlier decision in Sarraf and found that an Ontario corporation which has been dissolved cannot file a Notice of Appeal. ...
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| Tax Topics - Other Legislation - Ontario - Business Corporations Act - Section 242 | dissolved corporation cannot launch appeal/voluntarily dissolved corp cannot be revived by Companie Branch | 264 |
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | dissolved corporation cannot appeal to Tax Court | 116 |
Tuccaro v. Canada, 2014 DTC 5103 [at 7210], 2014 FCA 184
The taxpayer's tax appeal was based on an alleged exemption, in an aboriginal treaty ("Treaty 8"), from all taxation. The motions judge found...
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| Tax Topics - General Concepts - Estoppel | prior finding about meaning of aboriginal treaty did not estop new litigant | 164 |
| Tax Topics - Other Legislation - Federal - Indian Act - Section 87 | prior decision on treaty was finding of fact, not law | 164 |
Canada v. Craig, 2012 SCC 43, [2012] 2 S.C.R. 489
After noting (at para. 25) that, before overruling a previous decision of the Court, "the Court must be satisfied based on compelling reasons that...
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| Tax Topics - Income Tax Act - Section 31 - Subsection 31(1) | law practice and farm were a "combination" source | 301 |
Copthorne Holdings Ltd. v. Canada, 2012 DTC 5006 [at 6536], 2011 SCC 63, [2011] 3 S.C.R. 721
The Canada Trustco decision, 2005 SCC 54, established that under the definition of "series of transactions" in s. 248(10), a transaction can be...
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| Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit | 315 | |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | policy of s. 87(3) is to avoid preservation of PUC on parent and sub amalgamation | 372 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | 342 | |
| Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius | 109 |
Bozzer v. Canada, 2010 DTC 5025 [at 6612], 2010 FC 139, rev'd 2011 DTC 5106 [at 5922], 2011 FCA 186
Shore J. found that he should apply a decision of the Federal Court of Appeal on the meaning of "taxation year" in s. 127(5) even though that...
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| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | 93 | |
| Tax Topics - Statutory Interpretation - Consistency | 299 |
Kaulius v. Canada, 2003 FCA 371, 2003 DTC 5644 (FCA), aff'd 2005 DTC 5538, 2005 SCC 55
Before finding that the Court should not depart from its approach in OSFC Holdings Ltd. v. The Queen, 2001 FCA 260 (FCA), Rothstein J.A. noted...
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| Tax Topics - Other Legislation - Constitution Act, 1982 - Section 7 | 89 |
Itt Industries of Canada Ltd. v. Canada, 2000 DTC 6445 (FCA)
Before going on to decline to follow an obiter dictum in a previous case, Sharlow J.A. stated (at p. 6449):
"In my view, the obligation of the...
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| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Timber Resource Property | 114 |
Attorney General of Canada v. Mastri, 97 DTC 5420 (FCA)
With respect to a submission by the Crown that the earlier decision of the Court of Appeal in the Tonn case should be "overruled", Robertson J.A....
The Queen v. Armstrong, 96 D.T.C 6315 (FCA)
After noting that the decision in The Queen v. Bryce, [1982] 2 F.C. 581 (C.A.) was reversed under a consent judgment made in the Supreme Court of...
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| Tax Topics - Income Tax Act - Section 60.1 - Subsection 60.1(1) | 87 | |
| Tax Topics - Income Tax Act - Section 60.1 - Subsection 60.1(2) | 19 |
Symes v. Canada, 94 DTC 6001, [1993] 4 S.C.R. 695
Before stating (p. 6012) that he did not feel that he had to "slavishly follow those cases which have characterized child care expenses as...
Carlini Bros. Body Shop Ltd. v. The Queen, 92 DTC 6543 (Ont. Ct. J. - G.D.)
"My understanding of the law of stare decisis is that I am only bound by decisions of a court to which a decision of mine could be appealed....
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| Tax Topics - Other Legislation - Constitution Act, 1982 - Section 8 | s. 231.3 invalid | 34 |
| Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) | 34 |
Royal Bank of Canada v. Saskatchewan Power Corp., 90 DTC 6330 (Sask QB)
The Saskatchewn Court of Queen's Bench was not bound by a decision of the Alberta Court of Appeal in respect of which the Supreme Court of Canada...
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| Tax Topics - Other Legislation - Federal - Federal Court Act - Subsection 17(1) | 30 | |
| Tax Topics - Income Tax Act - Section 224 - Subsection 224(1.2) | 36 |
Pilfold v. Skog Estate (1989), 64 DLR (4th) 186 (BCCA)
Even where remarks of the Supreme Court of Canada are obiter, those remarks should be followed if they were given after full argument on the point.
Re Cox, 88 DTC 6494, [1988] 2 CTC 365 (BCSC)
An opinion of Collier, J. was a bald statement which apparently was made without the benefit of argument on the relevant authorities. His opinion...
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| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | 65 |
Irving Oil Ltd. v. The Queen, 88 DTC 6138, [1988] 1 CTC 263 (FCTD), aff'd 91 DTC 5106 (FCA)
"[W]here a Court gives two or more reasons for allowing an appeal, each reason is binding and forms part of the ratio of the decision."
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| Tax Topics - General Concepts - Ownership | 48 | |
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 25 | |
| Tax Topics - Income Tax Act - Section 245 - Old | 135 | |
| Tax Topics - Income Tax Act - Section 67 | 152 |
The Queen v. Pollock, 84 DTC 6370, [1984] CTC 353 (FCA)
Pratte J.A. stated (p. 6371), in refusing to depart from the earlier decision of the Court in The Queen v. Atkins, 76 DTC 6258 that while...
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| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 7 | |
| Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base | cost incurred to acquire right to receive damages | 58 |
See Also
Tallon v. The Queen, 2014 DTC 1148 [at 3478], 2014 TCC 193 (Informal Procedure)
The taxpayer suffered from severe chronic pain. On the advice of her doctor, she helped alleviate the pain by wintering with her husband in warm...
J.K. Read Engineering Ltd. v. The Queen, 2014 DTC 1216 [at 3872], 2014 TCC 309
Before finding that the taxpayers' argument was contradicted by the "authoritative obiter" in S.T.B. that s. 245(7) applied to third parties only,...
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| Tax Topics - General Concepts - Res Judicata | weight of obiter depends on fulness of argument | 93 |
| Tax Topics - Income Tax Act - Section 161 - Subsection 161(1) | interest under GAAR assessments accrued from balance due dates | 54 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(7) | GAAR applies to impose liability for abusive transactions from inception | 254 |
Congiu v. The Queen, 2013 CCI 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...
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| Tax Topics - General Concepts - Abuse of Process | judicial comity re Quebec decision | 277 |
| Tax Topics - General Concepts - Res Judicata | not res judicata where two different government litigants | 246 |
| Tax Topics - General Concepts - Judicial Comity | judicial comity re Quebec decision | 207 |
CAE Inc. v. The Queen, 2011 DTC 1362 [at 2031], 2011 TCC 354, aff'd 2013 DTC 5084 [at 5944], 2013 FCA 92
Jorré found that the taxpayers' flight simulators could be depreciable property in a taxation year where the taxpayer rented the simulator out...
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| Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | 64 |
Crown Forest Industries Ltd. v. The Queen, 2006 DTC 2321, 2006 TCC 47
In refusing to follow the decision in the Terra Mining Exploration case (84 DTC 6185) Hershfield J. stated (at p. 2326):
"While I am loathe to...
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| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 81 |
Sussex Square Apartments Ltd. v. The Queen, [1999] 2 CTC 2143 (TTC), aff'd [2000] 4 CTC 203 (FCA)
Bowman TCJ. adopted the "illuminating discussion of the principle of stare decisis [in] the judgment of Master Funduk in Southside Woodwork v....
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| Tax Topics - General Concepts - Effective Date | 198 |
La Compagnie Price Limitée v. The Queen, 95 DTC 428 (TCC)
The Minister reassessed the taxpayer in accordance with a Federal Court judgment issued pursuant to a consent to judgment (as subsequently...
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| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | 135 |
Mourtzis v. The Queen, 94 DTC 1362 (TCC)
S.18.28 of the Tax Court of Canada Act merely indicates that the rules of stare decisis do not apply to the informal procedure decisions of the...
Dundas v. MNR, 90 DTC 1529 (TCC)
In applying obiter dicta of Pigeon J. in the Cewe case, Rip J. applied the following statement in Ottawa v. Nepean, [1943] O.W.N. 352:
"What was...
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| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 77 |
Bernier Estate v. MNR, 90 DTC 1220 (TCC)
Although Lamarre Proulx J. was inclined to interpret s. 62(1) differently than in the Haines and Bracken decisions, and although under the rule of...
Articles
Justice Marshall Rothstein, "An Overview of the Supreme Court of Canada", Bulletin for International Taxation (IBFD), January/February 2016, p. 20.
Stare decisis usually applies (p. 20)
As the Court recently noted: "stare decisis is not a straitjacket that condemns the law to stasis". [f.n. 10...