Cases
Canada v. Haché, 2011 DTC 5089 [at 5848], 2011 FCA 104
The taxpayer voluntarily surrendered two commercial fishing licences under a government program in exchange for a payment. The Court of Appeal...
Rezek v. Canada, 2005 DTC 5373, 2005 FCA 227
A "spread" (under which the taxpayer would purchase a convertible debenture, a convertible preferred share or a warrant and short sell the...
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| Tax Topics - Income Tax Act - Section 150 - Subsection 150(1) - Paragraph 150(1)(d) | 144 | |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | impermissible new theory | 45 |
| 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 |
Beament et al. v. Minister of National Revenue, 70 DTC 6130, [1970] CTC 193, [1970] S.C.R. 680
In finding, in his concurring reasons for judgment, that the contractual right of beneficiaries of an estate to enforce an agreement for the...
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| Tax Topics - General Concepts - Fair Market Value - Shares | 169 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 56 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) | 106 |
Slobodrian v. Canada (Minister of National Revenue), 2003 DTC 5632, 2003 FCA 350
Before going on to find that a "gift" of services did not qualify as a gift of property, Noël J.A. stated (at p. 5634) that in Manrell, the Court...
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| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | 136 |
Manrell v. Canada, 2003 DTC 5225, 2003 FCA 128, rev'd 2003 DTC 5225, 2003 FCA 128
A portion of the consideration paid by a purchaser of shares of operating companies in which the taxpayer had been a significant shareholder...
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| Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business | non-taxable non-compete | 35 |
| Tax Topics - Income Tax Act - Section 9 - Expense Reimbursement | 35 | |
| Tax Topics - Statutory Interpretation - Legislative History | 57 | |
| Tax Topics - Statutory Interpretation - Other/Conflicting Statutes | foreign statutory context different | 78 |
Royal Bank of Canada v. Tuxedo Transport Ltd., 2000 DTC 6501 (BCCA)
In reversing a finding of the chambers judge below, the Court found that his interpretation effectively added words of limitation to the word...
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| Tax Topics - Income Tax Act - Section 227 - Subsection 227(4.1) | 73 |
Romkey v. Canada, 2000 DTC 6047 (FCA)
Stone J.A. noted the breadth of the term "property".
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| Tax Topics - Income Tax Act - Section 74.1 - Subsection 74.1(2) | 73 |
La Capitale, Compagnie d'Assurance Générale v. Canada, 98 DTC 6428 (FCA)
Létourneau J.A. found that the right to an indemnity that effectively was being provided by a general insurer to its clients represented property...
Vaillancourt v. The Queen, 91 DTC 5352 (FCTD)
In light of the broad definition of "property", the taxpayer was found to have "property that is a multiple-unit residential building" by virtue...
Shaw v. The Queen, 89 DTC 5194 (FCTD), aff'd 93 DTC 5213 (FCA)
Rent payable for the use and enjoyment of property and a lease stipulating payment of the same were both "property".
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| Tax Topics - General Concepts - Effective Date | 8 | |
| Tax Topics - General Concepts - Substance | 33 | |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(4) | 161 |
Pe Ben Industries Co. Ltd. v. The Queen, 88 DTC 6347, [1988] 2 CTC 120, 88 DTC 6347 (FCTD)
In finding that a payment made by Northern Alberta Railway ("NAR") to the taxpayer as compensation to the taxpayer for the termination by NAR of a...
The Queen v. Golden et al., 86 DTC 6138, [1986] 1 CTC 274, [1986] 1 S.C.R. 209
Estey, J. stated that the "extremely broad definition of property leaves very little in the 'non-property' classification. It would appear to...
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| Tax Topics - Income Tax Act - Section 68 | 100 | |
| Tax Topics - Statutory Interpretation - Context | 27 |
The Queen v. Marsh & McLennan, Ltd., 83 DTC 5180, [1983] CTC 231 (FCA)
Notwithstanding the terms of a contract between the taxpayer and an insurance company, funds received by the taxpayer from clients were treated by...
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| Tax Topics - Income Tax Act - Section 129 - Subsection 129(4) - Canadian Investment Income | 165 |
The Queen v. Burgess, 81 DTC 5192, [1981] CTC 258 (FCTD)
Although maintenance granted pursuant to s. 11 of the Divorce Act "is not property in the proper sense of that term", it falls within the broad...
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees | 85 |
Murphy v. The Queen, 80 DTC 6314, [1980] CTC 386, 80 DTC 6314 (FCTD)
It was held that when the plaintiff gave up a vested right to 1/2 the income of an estate in exchange for being included in a class of...
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 106 | |
| Tax Topics - Income Tax Act - Section 74.1 - Subsection 74.1(1) | 95 |
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205, 80 DTC 6157 (FCA)
A concept of merchandising replacement muffler systems for automobiles constituted "property".
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| Tax Topics - General Concepts - Onus | failure of Minister to allocate | 57 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | right to buy and resell product not a right to use | 204 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | 143 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "including" enlarges | 105 |
Rapistan Canada Ltd. v. MNR, 74 DTC 6426, [1974] CTC 495, briefly aff'd 76 DTC 6177, [1976] CTC 296 (SCC)
The American parent or affiliate of the taxpayer purported to grant know-how to the taxpayer by deed of gift. The taxpayer was not entitled to...
Quality Chekd Dairy Products Association v. MNR, 67 DTC 5303 (Ex Ct)
The taxpayer, which was a U.S.-resident corporative association of dairy companies, received a fee from a Canadian member that was, in part, a...
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| Tax Topics - General Concepts - Onus | 52 | |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | 167 |
Huston v. MNR, 61 DTC 1233, [1961] CTC 414 (Ex.Ct.)
An award which the taxpayers received in 1958 from the War Claims Commissioner as compensation for the confiscation of their Czechoslovakian...
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| Tax Topics - General Concepts - Substance | 45 | |
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) | 119 |
Industrial Development Bank v. Valley Dairy Ltd., 53 DTC 1027, [1953] CTC 132 (Ont. S.C.)
S.112(6) of the Act as it read effective prior to July 1, 1950 provided that the liability of a taxpayer for amounts withheld by him "constituted...
See Also
Carson v. The Queen, 2014 DTC 1006 [at 2520], 2013 TCC 353 (Informal Procedure)
The taxpayer and his wife allowed a charity to use two rooms of their house for free (an office and a storage room), and claimed charitable...
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| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | donated space must constitute an enforceable right in order to be property | 123 |
Winsor v. The Queen, 2008 DTC 2116, 2007 TCC 692
Before going on to find that fishing licences of the taxpayer were capital property, so that an amount received by the taxpayer from the federal...
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| Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Cumulative Eligible Capital | 71 | |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Leases and Licences | 28 |
Roth v. The Queen, 2005 DTC 1570, 2005 TCC 484, aff'd 2007 DTC 5222, 2007 FCA 38
Before going on to find that a purported transfer of an undeveloped project by the taxpayer to a corporation as reflected in a journal entry...
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| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | know-how not property | 79 |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense | 98 |
QEW 427 Dodge Chrysler (1991) Inc. v. Minister of Revenue (2000), 49 OR (3d) 776 (S CT J), aff'd (2002), 50 OR (3d) 460 (S Ct J, Div Ct), 2002 DTC 7228
Chrysler Canada would sell cars to the taxpayer (an automobile dealer) under conditional sales contracts, and sell the conditional sales contracts...
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| Tax Topics - Other Legislation - Ontario - Corporations Tax Act - Section 61 | 102 |
Marzetti v. Marzetti (1994), 26 C.B.R. (3d) 161, [1994] 2 S.C.R. 765
A bankrupt's interest in a post-bankruptcy income tax refund was "property" for purposes of the Bankruptcy Act notwithstanding that the refund did...
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary or Wages | 37 |
Canadian Imperial Bank of Commerce v. Hallahan (1990), 48 BLR 113 (Ont CA)
A milk quota under the Milk Act (Ontario) was not property, and its transfer accordingly could not be challenged under the Fraudulent Conveyances...
Drummond v. Smith (1988), 18 R.F.L. (3d) 120 (Alta. Q.B.)
The word "property" in the Matrimonial Property Act (Alberta) (a term which is not specifically defined) does not include university degrees and...
Re National Trust Co. and Bouckhurst (1987), 61 OR (2d) 640 (C.A.)
A licence to produce tobacco was not property. "The notion of 'property' imports the right to exclude others from the enjoyment of, interference...
Kirby v. Thorn EMI plc, [1987] DTC 462 (CA)
A lump sum which the taxpayer (a British holding company) received as consideration for a non-competition agreement given by it to the U.S....
O'Brien v. Benson's Hosiery (Holdings) Ltd. (1979), 53 TC 241 (HL)
A payment of £50,000 by an employee to his employer in consideration of his employer releasing him of all obligations under the employment...
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | 116 |
Manitoba Fisheries Ltd. v. The Queen, [1979] 1 S.C.R. 101.
The granting by the Crown to a crown corporation of a commercial monopoly in the export of fish from Manitoba, which had the effect of putting the...
The Queen v. Littler, 78 DTC 6179, [1978] CTC 235 (FCA)
The sale of property at a price that is less than its value does not result in a transfer of "property" to the purchaser.
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| Tax Topics - Other Legislation - Federal - Federal Court Rules - Rule 408(1) | 103 | |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) | 99 |
Minister of Revenue (Ontario) v. McCreath, [1976] CTC 178, [1977] 1 S.C.R. 2
The settlor of a trust delivered voting trust certificates to the trustee on terms that the income of the trust fund was to be paid during the...
Beament et al. v. Minister of National Revenue, 70 DTC 6130, [1970] CTC 193, [1970] S.C.R. 680
Pigeon J.,in his concurring judgment, indicated that the right of children in an agreement between them and the deceased to require a corporation...
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| Tax Topics - General Concepts - Fair Market Value - Shares | 169 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 100 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) | 106 |
Technical Tape Corp. v. MNR, 64 DTC 428 (TAB)
Variable payments made by the taxpayer for the use by it of know-how provided by a U.S. corporation were subject to withholding tax as being "for...
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| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | 123 |
Minister of National Revenue v. Fitzgerald, [1949] CTC 101, [1949] S.C.R. 453 (SCC)
A testator (A) domiciled and resident in British Columbia, who died in 1921, bequeathed his property to his surviving wife (B), with the assets of...
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| Tax Topics - Other Legislation - Constitution Act, 1867 - Subsection 92(2) | 157 |
Federal Commissioner of Taxation v. United Aircraft Corp. (1943), 7 A.T.D. 318 (HC)
Licence fees to be earned by an American company for the communication of know-how to an Australian licensee did not represent income from a...
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| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) | provision of knowhow in the US to Australian company not carrying on business in Australia | 195 |
Musker v. English Electric Co. Ltd., 41 TC 556 (HL)
Lord Radcliffe stated (p. 585):
"There is no property right in 'know-how' that can be transferred, even in the limited sense that there is a...
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| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Patents and Know-How | 73 |
Nokes v. Doncaster Amalgamated Collieries Ltd., [1940] A.C. 1014 (HL)
It was held that where a court order was made under the Companies Act 1929, for the amalgamation of two corporations, including an order for the...
Curtis Brown, Ltd. v. Jarvis (1929), 14 TC 744 (K.B.D.)
Rowlatt J., before going on to find that U.K. income tax should have been deducted from the payment of royalties to non-resident authors on the...
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| Tax Topics - Income Tax Act - Section 126 - Subsection 126(1) | 119 |
Administrative Policy
29 November 2016 CTF Roundtable Q. 8, 2016-0671501C6 - 55(2) clause 55(2.1)(b)(ii)(B)
CRA indicated that cash is property for s. 55 purposes.
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| Tax Topics - Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(b) | cash is property for 55(2.1)(b)(ii)(B) purposes | 133 |
3 March 2015 External T.I. 2014-0519981E5 F - Donation avec charge / Gift with a charge
Before considering the treatment under ss. 69(1)(b)(ii) and s. 69(1)(c) of a gift of a real estate property that is charged with a hypothec, CRA...
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| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) | gift of encumbered property | 153 |
12 June 2012 STEP CRA Roundtable, 2012-0442921C6 - STEP CRA Roundtable - June 2012 Q.9
A s. 70(6) election cannot be made in respect of a fractional interest in a property For these purposes each share of a corporation, and all of...
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| Tax Topics - Income Tax Act - Section 70 - Subsection 70(6.2) | 78 |
19 January 2011 External T.I. 2010-0390831E5 - Compute LRIP - corporation becomes non-CCPC
A future income tax asset is not "property" within the meaning of variable A of s. 89(8) as it does not represent a "right" - unless the...
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| Tax Topics - Income Tax Act - Section 89 - Subsection 89(8) | 60 |
1998 A.P.F.F. Round Table, Q. 14, No. 9824750
Know-how is not property. Accordingly, although the know-how relating to a business may be part of the goodwill that is transferred on an...
27 April 1998 TI 980014
A lump-sum payment received by the individual shareholder of a corporation upon a sale by that corporation of one of its business divisions and in...
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Eligible Capital Property | 59 | |
| Tax Topics - Income Tax Act - Section 54 - Capital Property | 59 |
23 September 1996 External T.I. 5-962304
The rights of a person to obtain a patent in respect of know-how represent property and, accordingly, can qualify as an eligible property under s....
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| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1.1) | pre-patent right included | 27 |
8 November 1995 Memorandum 952507
In considering the treatment of payments received by a shareholder pursuant to a non-competition agreement, the Department stated:
"Property is...
24 April 1995 T.I. 942950 (C.T.O. "Milk Quota")
A milk quota represents a "right" of the individual farmer to produce and market milk and, therefore, represents "property" and an "eligible...
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| Tax Topics - Income Tax Act - Section 54 - Eligible Capital Property | 64 |
29 March 1995 Memorandum 950250 (C.T.O. "Right to Royalty Eligible Property")
RC cited Evans v. MNR,60 DTC 1047, [1960] S.C.R. 391 and Asamera Oil (Indonesia) Ltd.,73 DTC 5274 (FCTD) after stating that "a right to receive...
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| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1.1) | 75 |
3 October 1994 External T.I. 5-942411
A contingent right to receive shares under an employee profit sharing plan would be a capital property the disposition of which to give rise to a...
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| Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base | 34 |
24 March 1992 T.I. (920203 (March 1993 Access Letter, p. 76, ¶C109-126; Tax Window, No. 18, p. 24, ¶1827)
A particular covenant that is a restriction against land and which runs with the land and is binding on the landlord and his successors in title,...
81 C.R. - Q.86
notwithstanding Rapistan, RC will consider know-how that is of a capital nature as being "eligible capital property" for purposes of the Act.
Articles
Douglas S. Ewens, Michael J. Flatters, "Toward a more Coherent Theory of Dispositions", 1995 Canadian Tax Journal, Vol. 43, No. 5, p. 1377
Discussion of the realization principle.
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| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | 5 | |
| Tax Topics - Income Tax Act - Section 9 - Timing | 5 |
Wilson, "Tax Treatment of Development, Acquisition, and Transfer of Technology", 1983 Conference Report, pp. 857-867
Discussion of whether know-how is property.