Cases
MacKay v. Canada, 2015 FCA 94, aff'g 2014 DTC 1059 [at 2959], 2014 TCC 33
In rejecting a submission based on the harshness of s. 34.1 in the taxpayer's circumstances, Woods J noted that the allegedly harsh effect...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 34.1 - Subsection 34.1(1) | no relief for "harsh" (timing difference) consequences | 147 |
Canada v. Quinco Financial Inc., 2014 FCA 108
The GST credit note rule in s. 232 provided that where a registrant received a credit note for a taxable purchase made by it, any GST included in...
St. Arnaud v. Canada, 2013 DTC 5074 [at 5909], 2013 FCA 88
Before rejecting a literal interpretation of ITA s. 146(9) advanced by the Crown, Sharlow JA stated (at para. 59):
[A] literal interpretation of a...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(9) | 324 | |
| Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(4) | 323 |
Sheldon Inwentash and Lynn Factor Charitable Foundation v. Canada, 2012 FCA 136
Before finding (at para. 33) that the language used in the definition in s. 149.1(1) of a public foundation indicated that "Parliament has...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Public Foundation | 114 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) | 99 |
Toronto-Dominion Bank v. Canada, 2011 DTC 5125 [at 6061], 2011 FCA 221, [2011] 6 CTC 19
The Minister contended that s. 112(3) was intended to prevent surplus-stripping, and should be interpreted expansively so as to achieve that...
Bastien Estate v. Canada, 2011 DTC 5118 [at 6014], 2011 SCC 38, [2011] 2 S.C.R. 710
Before going on to find that interest income earned by a status Indian from a deposit with an on-reserve caisse populaire was exempt under s. 87...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation - Federal - Indian Act - Section 87 | 259 | |
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) | 78 |
Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159
Although the legislative intent for s. 162(2.1) was to have a non-resident corporation pay an alternative penalty when it had no liability for...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(2.1) | no substantive tax liability | 66 |
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) | "penalty" does not include nil penalty | 92 |
| Tax Topics - Statutory Interpretation - Territorial Limits | no filing requirement if no connection with Canada | 79 |
Canada Trustco Mortgage Co., v. The Queen, 2005 DTC 5523, [2005] 2 S.C.R. 601, 2005 SCC 54
In the course of a general introduction, McLachlin CJ stated (at para. 10):
The interpretation of a statutory provision must be made according to...
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|---|---|---|
| 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 - Certainty | 127 |
Stewart v. Canada, 2002 DTC 6969, 2002 SCC 46, [2002] 2 S.C.R. 645
Before finding that the taxpayer was not required to establish that he had a reasonable expectation of profit ("REOP") with respect to four rental...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | not tainted by capital gains motivation | 115 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | 93 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Personal or Living Expenses | 12 | |
| Tax Topics - Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit | no reasonable expectation of profit test if no personal element | 86 |
Canada v. Citibank Canada, 2002 DTC 6876, 2002 FCA 128
The legislative history of the definition of term preferred share in s. 248(1) indicated that the provision applied to a specific and...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Term Preferred Share | 284 |
Will-Kare Paving & Contracting Ltd. v. Canada, 2000 DTC 6467, 2000 SCC 36, [2000] 1 S.C.R. 915 (SCC)
Major J. indicated (at p. 6473) that in providing an incentive for equipment that was used in Canada primarily in the manufacturing or processing...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 | 148 | |
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 11 |
Maccabi Canada v. Canada (Minister of National Revenue), 98 DTC 6526 (FCA)
After reviewing diversified references provided by counsel to the appellant on the use of the words "nation-wide" on the internet, Létourneau...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Registered Canadian Amateur Athletic Association | 54 |
Friesen v. Canada, 95 DTC 5551, [1995] 3 S.C.R. 103
After concluding that property held as an adventure in the nature of trade qualified as "inventory", and after noting that such property would...
| 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 - Certainty | 97 | |
| Tax Topics - Statutory Interpretation - Drafting Style | 95 | |
| Tax Topics - Statutory Interpretation - Inserting Words | 104 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 97 |
MCA Television Ltd. v. The Queen, 94 DTC 6375 (FCTD)
MacKay J. found that the phrase "motion picture films" in Article XIIIC of the 1942 Canada-U.S. Income Tax Convention did not include...
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|---|---|---|
| Tax Topics - General Concepts - Evidence | 98 | |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(5) | 219 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | 37 | |
| Tax Topics - Treaties - Article 12 | 93 |
Canada v. Antosko, 94 DTC 6314, [1994] 2 S.C.R. 312
In finding that the taxpayers are entitled to a deduction under s. 20(14)(b) because they complied with the expressed conditions of the provision,...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(14) | 319 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 121 |
R. v. Cappell, 92 DTC 6591 (Ont CA)
Given that the phrase "about to" in s. 232(3.1) was not obscure or ambiguous, there was no justification for departing from its grammatical and...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 232 - Subsection 232(3.1) | 68 |
British Columbia Telephone Co. Ltd. v. The Queen, 92 DTC 6129 (FCA)
After noting that the statement in the Sussex Peerage case (that "if the words of the statute are in themselves precise and unambiguous, then no...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 100 | |
| Tax Topics - Statutory Interpretation - Noscitur a Sociis | 46 |
O'Sullivan v. The Queen, 90 DTC 6278 (FCTD)
Collier J. found that the word "objected" in the transitional provisions respecting s. 225.1 should be interpreted in its ordinary and grammatical...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(7) | 129 | |
| Tax Topics - Income Tax Act - Section 225.1 - Subsection 225.1(3) | 103 |
The Queen v. Morrissey, 89 DTC 5080 (FCA)
After quoting extracts from Hansard, in which the purpose of the monetary limit in s. 31(1) was discussed, Mahoney, J.A. stated:
"The judiciary...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 31 - Subsection 31(1) | 88 | |
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 75 |
C. & E. Cmners. v. West Yorkshire Hospital (Contract Services) Ltd., [1988] BTC 5095 (Q.B.D.)
"First, while (the context apart) one would expect payment to be construed in its ordinary sense, it is a well recognized legal concept....
Nova, an Alberta Corporation v. The Queen, 88 DTC 6386, [1988] 2 CTC 167, 88 DTC 6386 (FCA)
Urie, J.A. indicated that since the word "pipeline" is a word in fairly common usage, it should be construed in its popular sense, and that:
"I...
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|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 10 | 85 | |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 2 | 85 |
The Queen v. Merali, 88 DTC 6173, [1988] 1 CTC 320 (FCA)
"It would be incorrect, in my view, for courts of law to create prohibitions which do not exist in the statute. There is nothing in the Act to...
Hodson v. The Queen, 88 DTC 6001, [1988] 1 CTC 2 (FCA)
"I am unable to ascertain anything in the context or purpose of the statute or the circumstances of use which would justify an interpretation...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b) | 68 |
Canterra Energy Ltd. v. The Queen, 87 DTC 5019, [1987] 1 CTC 89, 87 DTC 5019 (FCA)
The court accepted the Crown's submission "that only if the context supports the contention can a technical meaning be given a word in a statute...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 257 | 64 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 69 |
D.MNR for Customs and Excise v. Amoco Canada Petroleum Co. Ltd., 86 DTC 6008, [1986] 1 CTC 124 (FCA)
The word "directly" was given its grammatical and ordinary meaning since neither the Excise Tax Act nor industry practice attributed to it a...
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|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 5202 - Cost of Manufacturing and Processing Capital | 63 |
McBurney v. The Queen, 84 DTC 6494, [1984] CTC 466 (FCTD), rev'd 85 DTC 5433, [1985] 2CTC 214 (FCA)
It was accepted that in determining what constitutes a charity for purposes of the Act, regard should be had to the legal, rather than the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization | 16 | |
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(f) | 41 |
Pollon v. The Queen, 84 DTC 6139, [1984] CTC 131 (FCTD)
"[I]n a taxing statute where the technical meaning of a word is in conflict with the common ordinary meaning of that word, then it is the latter...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Farming | mechanized chicken farming | 71 |
| Tax Topics - Income Tax Act - Section 28 - Subsection 28(1) | 64 |
Roome v. Edwards, [1982] A.C. 279 (HL)
"Since 'settlement' and 'trusts' are legal terms, which are also used by business men or laymen in a business or practical sense, I think that...
Tootal Broadhurst Lee Co. Ltd. v. I.R.C., [1949] 1 All E.R. 261 (HL)
It was found that the meaning of the word "investments" should be founded "on the meaning of the word for the man engaged in trade or business...
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|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(2) - Paragraph 108(2)(b) | 220 |
See Also
Besner v. The Queen, 2008 DTC 4299, 2008 TCC 404
V.A. Miller J was assisted in her conclusion that the word "complaint" in s. 239(3) was used in its technical legal sense rather than having its...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 239 - Subsection 239(3) | 99 | |
| Tax Topics - Statutory Interpretation - Noscitur a Sociis | 101 |
Imperial Oil Ltd. v. The Queen, 2003 DTC 179, 2003 TCC 46
An argument of the Crown that a taxpayer is not entitled to object to an assessment based on its own return of income or an assessment that does...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | 84 |
MacNiven v. Westmoreland Investments Ltd., [2001] 1 All ER 865 (HL)
Before declining to apply the Ramsay line of cases to find (as alleged by the Crown) that the taxpayer in fact did not make a "payment" of...
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|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | interest paid with loan | 124 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(d) | 124 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Term Preferred Share | 100 |
London Life Insurance Co. v. The Queen, 2000 DTC 1774 (TCC)
Before going on to find that deferred tax credits were not reserves for Part VI purposes, Mogan TCJ. noted (at p. 1777) that expert accounting...
McGorman v. The Queen, 99 DTC 699 (TCC)
In explaining the relevance to the interpretation of paragraph 8(1)(c) of the testimony of experts in religious matters, Bowman TCJ. stated (at p....
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|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c) | 233 |
Wheeler v. The Queen, 97 DTC 1156 (TCC)
Lamarre TCJ. found that evidence of usage within the oil and gas industry of "discovery" and "accumulation" would assist in interpreting those...