Section 29
Cases
International Hi-Tech Industries Inc. v. The Queen, 2014 TCC 198
Prior to its bankruptcy, the appellant granted a general security agreement ("GSA") to its holding body corporate and related companies as...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 266 - Subsection 266(2) | secured creditors able to bring claim for ITCs of bankrupt | 277 |
| Tax Topics - Excise Tax Act - Section 301 - Subsection 301(1.1) | secured creditors able to bring claim for ITCs of bankrupt | 277 |
Section 53
Cases
AgraCity Ltd v. Canada, 2016 DTC 5006 [at 6525], 2015 FCA 288
The taxpayer (“AgraCity”) was wholly-owned by Jason Mann. A Barbados corporation ("NewAgco-Barbados") was wholly-owned by a second...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | boundary between ss. 247(2)(a) and (b) is unresolved/inconsistent assessments of related taxpayers | 389 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | inconsistent assessments of related taxpayers | 180 |
| Tax Topics - Other Legislation - Federal - Tax Court Rules - Section 82 | inconsistent assessments of related taxpayers | 307 |
AgraCity Ltd. v. The Queen, docket 2014-1537
In her Reply, the Minister alleged that a Barbados corporation ("NewAgco") which did not deal at arm's length with the taxpayer, took over a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | Reply must explain specific bases on which a penalty was imposed | 240 |
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | factual allegation that foreign affiliate did nothing was fatal to ss. 247(2)(a) and (c) pleadings but not ss. 247(2)(b) and (d) | 220 |
Section 82
Cases
AgraCity Ltd v. Canada, 2016 DTC 5006 [at 6525], 2015 FCA 288
A Barbados corporation reported substantial profits from the sale of a herbicide to Canadian farmers, and deducted amounts paid to a non-arm’s...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) | boundary between ss. 247(2)(a) and (b) is unresolved/inconsistent assessments of related taxpayers | 389 |
| Tax Topics - Other Legislation - Federal - Tax Court Rules - Section 53 | inconsistent assessments of related taxpayers | 240 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | inconsistent assessments of related taxpayers | 180 |
Subsection 82(2)
See Also
Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280
Issues in the appeal of the taxpayer respecting whether it could deduct a payment of Cdn.$2.9 billion made to settle actions against it in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | internal investigations severable and also not legally supervised/no implied waiver by stating that position informed by legal advice/no partial waiver where no prejudice/no litigation privilege re previously completed civil suit/no privilege for commissioned 3rd party report re damages/common interest privilege re other bank defendants | 498 |
| Tax Topics - Other Legislation - Federal - Tax Court Rules - Section 84 | metadata insufficient description for non-email documents | 190 |
| Tax Topics - Other Legislation - Federal - Tax Court Rules - Subsection 95(1) | other law suits not potentially relevant comparators | 178 |
| Tax Topics - Other Legislation - Federal - Tax Court Rules - Subsection 86(1) | no extensive discovery of auditor without following Rule 86 | 164 |
Section 84
Cases
Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280
The taxpayer provided a list of 21,000 documents, prepared using metadata.
Some are only described as “Word document,” “Powerpoint...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation - Federal - Tax Court Rules - Section 82 - Subsection 82(2) | scope of discovery and of settlement privilege | 551 |
| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | internal investigations severable and also not legally supervised/no implied waiver by stating that position informed by legal advice/no partial waiver where no prejudice/no litigation privilege re previously completed civil suit/no privilege for commissioned 3rd party report re damages/common interest privilege re other bank defendants | 498 |
| Tax Topics - Other Legislation - Federal - Tax Court Rules - Subsection 95(1) | other law suits not potentially relevant comparators | 178 |
| Tax Topics - Other Legislation - Federal - Tax Court Rules - Subsection 86(1) | no extensive discovery of auditor without following Rule 86 | 164 |
Subsection 86(1)
Cases
Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280
On discovery of the taxpayer (“CIBC”) in its appeal respecting whether it could deduct a payment of Cdn.$2.9 billion made to settle actions...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation - Federal - Tax Court Rules - Section 82 - Subsection 82(2) | scope of discovery and of settlement privilege | 551 |
| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | internal investigations severable and also not legally supervised/no implied waiver by stating that position informed by legal advice/no partial waiver where no prejudice/no litigation privilege re previously completed civil suit/no privilege for commissioned 3rd party report re damages/common interest privilege re other bank defendants | 498 |
| Tax Topics - Other Legislation - Federal - Tax Court Rules - Section 84 | metadata insufficient description for non-email documents | 190 |
| Tax Topics - Other Legislation - Federal - Tax Court Rules - Subsection 95(1) | other law suits not potentially relevant comparators | 178 |
Subsection 95(1)
Cases
Canadian Imperial Bank of Commerce v. The Queen, 2015 DTC 1235 [at 1551], 2015 TCC 280
Issues in the appeal of the taxpayer respecting whether it could deduct a payment of Cdn.$2.9 billion made to settle actions against it in ...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation - Federal - Tax Court Rules - Section 82 - Subsection 82(2) | scope of discovery and of settlement privilege | 551 |
| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | internal investigations severable and also not legally supervised/no implied waiver by stating that position informed by legal advice/no partial waiver where no prejudice/no litigation privilege re previously completed civil suit/no privilege for commissioned 3rd party report re damages/common interest privilege re other bank defendants | 498 |
| Tax Topics - Other Legislation - Federal - Tax Court Rules - Section 84 | metadata insufficient description for non-email documents | 190 |
| Tax Topics - Other Legislation - Federal - Tax Court Rules - Subsection 86(1) | no extensive discovery of auditor without following Rule 86 | 164 |
Section 99
Subsection 99(2)
See Also
Teranet Inc. v. The Queen, 2016 TCC 42
As a result of a 2006 reorganization for the conversion of the Teranet group to an income fund structure, the taxpayer became liable to its...
Section 145
Subsection 145(3)
See Also
Gerbro Holdings Company v. Canada, 2016 TCC 173
The report of the taxpayer's expert, which compared returns on Canadian and non-Caandian hedge funds in support of the commerciality of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 94.1 - Subsection 94.1(1) | offshore hedge fund investments were chosen in the main for commercial reasons (e.g., manager reputation), so that s. 94.1 did not apply | 362 |
| Tax Topics - General Concepts - Onus | no taxpayer burden to displace assumptions of mixed fact and law | 71 |
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | MInister's statement was false | 130 |
Rule 147
Rule 147(1)
Cases
Mariano v. The Queen, 2016 TCC 161
16,000 donors participated during the 2004 and 2005 taxation years (and 27,000 up until 2014) in a leveraged donation program. The Crown was...
Rule 147(3)
See Also
Standard Life Assurance Company of Canada v. The Queen, 2015 TCC 138
The Crown had made a settlement offer to the taxpayer under which the taxpayer would conced that it was not carrying on an insurance business in...