Subsection 171(1) - Disposal of Appeal
Cases
Kruger Incorporated v. Canada, 2016 FCA 186
A reassessment added back $72M to the taxpayer’s income for 1998, being the difference between its claimed mark-to-market loss on its options of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Timing | non-statutory mark-to-market accounting was permissible under s. 9 | 468 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory | derivatives not held for resale are not inventory | 175 |
Imperial Oil Resources Limited v. Canada (Attorney General), 2016 FCA 139
The second taxpayer (“IOVRL”), like the first, took the position that remission payments should be treated in the same manner for purposes of...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(7) | remission payment did not generate interest entitlement | 299 |
Jaft Corporation v. Canada (AG), 2014 DTC 5080 [at 7056], 2014 MBQB 59
CRA had found that the applicant's research into solutions for Sick Building Syndrome based on air treatment qualified for scientific research and...
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|---|---|---|
| Tax Topics - General Concepts - Rectification & Rescission | attempt to rescind employment contracts, on the basis that employees had not satisfied scientific research & experimental development requirements, was retroactive tax-planning | 174 |
SRI Homes Inc. v. Canada, 2012 DTC 5135 [at 7284], 2012 FCA 208, allowing appeal from 2011 TCC 386
The trial judge's reasons essentially paraphrased: an agreed statement of facts, the Minister's assertions, a copy of the Minister's framing of...
Canada v. Nunn, 2007 DTC 5111, 2006 FCA 403
The trial Judge on her own initiative, without this issue being raised in the pleadings or argued, had found that an investment by the taxpayer...
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|---|---|---|
| Tax Topics - General Concepts - Sham | misrepresentation element of sham | 87 |
| Tax Topics - General Concepts - Tax Avoidance | misrepresentation element of sham | 87 |
Rezek v. Canada, 2005 DTC 5373, 2005 FCA 227
Absent the finding of the Tax Court judge that a convertible hedge is a separate property, the appeals of the taxpayer would have been allowed....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 150 - Subsection 150(1) - Paragraph 150(1)(d) | 144 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 129 | |
| Tax Topics - Income Tax Act - Section 39 - Subsection 39(4) | 144 | |
| Tax Topics - Income Tax Act - Section 96 | spouse carrying on linked legs of integrated trading transactions | 204 |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 54 |
Pedwell v. The Queen, 2000 DTC 6405 (FCA)
The Tax Court Judge had erred in finding the taxpayer liable on a basis different from that in the Minister's notice of reassessment which was at...
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 - General Concepts - Stare Decisis | 135 |
The Queen v. Optical Recording Laboratories Inc., 90 DTC 6647 (FCA)
A reassessment, which was in the same amount as a previous assessment except that it assessed accrued interest, was therefore a reassessment...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation - Federal - Federal Court Act - Section 29 | 107 | |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(1) | 47 |
Sharip v. The Queen, 87 DTC 5206 (FCTD), aff'd 88 DTC 6484, [1988] 2 CTC 344 (FCA)
Until such time as a formal decision pursuant to s. 171(4) has been made, the judge has the power to reconsider his decision as to the disposition...
McCambridge v. The Queen, 79 DTC 5412, [1979] CTC 473 (FCA)
"If Parliament had intended to provide that one means of disposing of an appeal could be by way of filing a notice of discontinuance, it would...
Vineland Quarries and Crushed Stone Ltd. v. MNR, 70 DTC 6043 (Ex Ct)
The taxpayer filed a notice of appeal to an assessment by the Minister which reflected a disallowance of a portion of the taxpayer's capital cost...
See Also
Deluca v Canada, 2016 ONSC 3865
The taxpayer used proceeds of a loan from “Barter World Canada Inc.” to acquire “TradeBux” from another Barter World entity (as well as to...
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|---|---|---|
| Tax Topics - Other Legislation - Constitution Act, 1982 - Subsection 15(1) | tax shelter participants are not an analogous class | 89 |
| Tax Topics - General Concepts - Negligence and Fiduciary Duty | CRA has no duty to protect taxpayers from participating in tax shelters | 344 |
Delle Donne v. The Queen, 2015 TCC 150
Respecting an argument that the taxpayer was required by s. 20(1)(l) or (p) to have "included" the interest in income before being entitled to the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract | "debt" exists irrespective of demand | 99 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(l) | doubtful debt reserve claimed implicitly as at the year end in light of subsequently revealed information | 507 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(i) | bad debt deduction taken as at Dec. 31 in light of information available at April 30, and could be claimed implicitly or on appeal | 478 |
Descarries v. The Queen, 2014 DTC 1143 [at 3412], 2014 TCC 75 (Informal Procedure)
Hogan J found that the transactions at issue abused the object of s. 84.1, a general anti-avoidance rule analysis which the Crown had not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | use of outside basis to step up PUC abused s. 84.1 | 543 |
| Tax Topics - Income Tax Act - Section 84 - Subsection 84(2) | holdco distribution made out of loan from still-operating sub - s. 84(2) did not apply | 520 |
Fio Corporation v. The Queen, 2014 TCC 58
The taxpayer was reassessed for its 2007 and 2008 taxation years, appealed to the Tax Court and then was further reassessed based on documents...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | implied undertaking of confidentiality during discovery | 196 |
| Tax Topics - Income Tax Act - Section 241 | s. 241 does not override implied undertaking rule | 153 |
| Tax Topics - Other Legislation - Federal - Tax Court of Canada Act - Section 17.2 | time of commencement of appeal | 150 |
Anonby v. The Queen, 2013 DTC 1154 [at 859], 2013 TCC 184 (Informal Procedure)
The taxpayer reported $42,000 of employment income on his return, and received a refund of approximately $4,000 based on $13,000 of source...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | no declaration as to source deductions, or vacating of reassessment that would increase substantive liability | 241 |
Blackburn Radio Inc. v. The Queen, 2012 DTC 1213 [at 3580], 2012 TCC 255
In 2009 the Tax Court found that a 2004 reassessment in respect of the taxpayer's 1999 taxation year had been made outside of the limitations...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | 133 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.3) | no further reassessment permitted if order to vacate or vary | 298 |
SoftSim Technologies Inc. v. The Queen, 2012 DTC 1187 [at 3473], 2012 TCC 181
D'Auray J. found that the Court had jurisdiction to enforce a settlement agreement between the taxpayers and the Minister. S. 169(3) provides...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | consent of counsel binding | 104 |
| Tax Topics - General Concepts - Onus | 79 | |
| Tax Topics - Income Tax Act - Section 169 | 116 | |
| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | 117 |
Du-Perré c. La Reine, 2006 DTC 2965, 2004 TCC 773
In finding that in the Minister's Reply to the Notice of Appeal of the taxpayer, the Minister was entitled to allege that a number of transfers of...
Sudbrack v. The Queen, 2000 DTC 2521 (TCC), aff'd 2001 DTC
Bowman A.C.J. found that The Queen v.Continental Bank of Canada, 98 DTC 6501, [1998] 2 S.C.R. 358 merely applied the long-standing rule governing...
Wendy Ann Eves Curoe v. Minister of National Revenue, 91 DTC 782, [1991] 1 CTC 2513 (TCC)
The taxpayer, which did not receive notification of the Tax Court hearing, was successful in having that judgment set aside on the basis of the...
Laskaris v. MNR, 90 DTC 1364 (TCC)
The taxpayer's accountant and a Revenue Canada appeals officer send an application to the Tax Court to withdraw the taxpayer's appeal with the...
McMillen Holdings Ltd. v. MNR, 87 DTC 585 (TCC)
The taxpayer, which had received a dividend refund for its taxation year ended July 31, 1982, on August 22, 1983, appealed to the Tax Court...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(7) | dividend refund not an overpayment of tax | 202 |
Dominion Stores Ltd. v. Dep. MNR, 82 DTC 6214, [1982] CTC 235 (FCA)
It was stated that a concession by the respondent that the processing of ground beef constituted "the manufacture or production of goods" for...
Administrative Policy
3 June 2014 Internal T.I. 2013-0489471I7 - Subsection 171(1)
Was the Minister permitted to issue a reassessment in order to give effect to a Court's order to vacate or vary an assessment under s. 171(1)? CRA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.3) | no power to reassess following order to vacate or vary | 107 |
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | appeal from varied assessment | 106 |
Articles
Zahra Nurmohamed, "Settling Tax Disputes - An Unsettling Proposition", Tax Litigation, Vol. X, No. 3, 2002, p. 638
Discussion of the Galway Doctrine.
McGregor, "Resolving Tax Disputes: A Justice Perspective", 1994 Conference Report, c. 30
Includes a discussion of the perceived judicial constraints upon the nature of a settlement that may be reached.