Cases
McGillivray Restaurant Ltd. v. Canada, 2016 FCA 99
In finding that there should not be an expansive interpretation of what constitutes de facto control in s. 256(5.1), Ryer JA stated (at paras...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1) | de facto control includes only significant influence over the board of directors | 402 |
Canada Trustco Mortgage Co., v. The Queen, 2005 DTC 5523, [2005] 2 S.C.R. 601, 2005 SCC 54
In indicating that judges should not apply taxation policies that are not grounded in the specific provisions of the Act, McLaughlin C.J. and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit | 126 | |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | policy of CCA provisions relied on cost irrespective of risk mitigation | 207 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | 83 | |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | primacy to ordinary meaning if unequivocal | 90 |
Ludco Enterprises Ltd. v. Canada, 2001 DTC 5505, [2001] 2 S.C.R. 1082, 2001 SCC 62
Before finding that for purposes of the requirement in s. 20(1)(c)(i) that money must have been borrowed for an income-producing purpose in order...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Purpose/Intention | objective and subjective manifestations of purpose | 104 |
| Tax Topics - General Concepts - Tax Avoidance | right to structure for tax avoidance | 129 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | ancillary purpose of earning (1%-yield) dividend income/allocation of reinvested proceeds 100% to income-producing source | 378 |
Brill v. The Queen, 96 DTC 6572 (FCA)
In finding that the proceeds of disposition of a property to the taxpayer were established by the actual sale price rather than by the formula in...
Friesen v. Canada, 95 DTC 5551, [1995] 3 S.C.R. 103
Major J. accepted the following comments in P.W. Hogg's Notes on Income Tax:
"It would introduce intolerable uncertainty into the Income Tax Act...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) | 142 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory | property held in an adventure was inventory | 83 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate | undeveloped land held in speculative venture | 103 |
| Tax Topics - Statutory Interpretation - Drafting Style | 95 | |
| Tax Topics - Statutory Interpretation - Inserting Words | 104 | |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | 80 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 97 |
The Queen v. Johnson & Johnson Inc., 94 DTC 6125 (FCA)
In finding that a federal sales tax refund should not be considered to have been receivable by the taxpayer until the Minister had given some...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(b) | 52 | |
| Tax Topics - Income Tax Act - Section 9 - Timing | 147 |
J.L. Guay Ltée v. MNR, 71 DTC 5423, [1971] CTC 686 (FCTD), aff'd 73 DTC 5374, [1973] CTC 506 (FCA), aff'd 75 DTC 5094, [1975] CTC 97 (SCC)
Nöel A.C.J. stated (at p. 5427) that in order for an accountant's report to give the taxpayer a general picture of his affairs "it is not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense | 89 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e) | 75 |
See Also
High-Crest Enterprises Limited v. The Queen, 2015 TCC 230
Although assisted–living facilities (or additions thereto) normally are subject to HST on their fair market value when substantially completed,...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 191.1 - Subsection 191.1(1) - Government Funding | government funding only of operating costs did not detract from its objective of increasing beds | 257 |
| Tax Topics - General Concepts - Purpose/Intention | government funding only of operating costs did not detract from its purpose of increasing beds | 231 |
Daishowa-Marubeni International Ltd. v. The Queen, 2010 DTC 1216 [at 3582], 2010 TCC 317, rev'd in part 2013 DTC 5085 [at 5959], 2013 SCC 29
Before finding that the consideration in an asset sale represented by the assumption by a purchaser of a future reforestation liability should be...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Realization Principle | 86 |