Hansard, explanatory notes, etc.

Cases

Libicz v. Canada (Attorney General), 2021 FC 693

Elliott J found that CRA was not bound to follow a procedure in its Collections Manual that, by the time it actually implemented the action that...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 316 - Subsection 316(2) positions in Collections Manual were "soft law" that were not binding 654

CANADIAN WESTERN TRUST COMPANY AS TRUSTEE OF THE FAREED AHAMED TFSA v. HER MAJESTY THE QUEEN, 2020 FCA 213

A TFSA, which had been assessed on the basis that its securities’ trading was a business, had obtained, pursuant to an Access to Information...

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Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 116 - Subsection 116(2) Crown not required to answer questions about preliminary Finance analysis or provide other non-public documents 412

Canada (National Revenue) v. Al Saunders Contracting & Consulting Inc., 2020 FCA 89

Before going on to note that when s. 6(1)(b)(vii) was amended in 1991to take its current form, the Technical Notes confirmed that the purpose of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii) s. 6(1)(b)(vii) precludes bifurcation of an unreasonable allowance into a reasonable and unreasonable portion 510

Canada v. Oxford Properties Group Inc., 2018 FCA 30

After finding on other grounds that an amendment (in s. 88(1)(d)(ii.1)) was consistent with the pre-amendment object and spirit of the s. 88(1)(d)...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) using the s. 88(1)(d) bump on newly-formed rental property LPs to avoid indirect recapture income under s. 100(1) was abusive 975
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) s. 88(1)(d) bump is intended to permit the transfer of ACB that otherwise would be lost to another property that is taxed in the same way 371
Tax Topics - Income Tax Act - Section 98 - Subsection 98(3) - Paragraph 98(3)(c) s. 98(3)(c) bump is intended to avoid gain realization where there has been no economic gain 267
Tax Topics - Income Tax Act - Section 69 - Subsection 69(11) 3-year time limitation in s. 69(11) did not establish safe harbor for avoidance of recapture on sale after that period 382
Tax Topics - Income Tax Act - Section 100 - Subsection 100(1) purpose is to ensure that latent recapture will be recognized on sale to tax exempt 254
Tax Topics - Income Tax Act - Section 97 - Subsection 97(2) object includes ultimate taxation of the deferred gain 234
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) GAAR question as to determining a provision’s object was subject to correctness standard 169
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) determination of whether amendment merely clarified requires review of pre-amendment state of law 146
Tax Topics - Income Tax Act - Section 245 - Subsection 245(2) consequential s. 245(2) adjustment must be scaled to the abuse 391

Canada (National Revenue) v. Thompson, 2016 SCC 21, [2016] 1 S.C.R. 381

Before finding that CRA was precluded from requiring an Alberta lawyer to provide detailed accounts receivables listings for his clients on...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Solicitor-Client Privilege exclusion for accounting records was invalid even where CRA demands related to enforcement action against the lawyer 540
Tax Topics - Statutory Interpretation - Redundancy/reading in words presumption against tautology 120
Tax Topics - Statutory Interpretation - Speaking in vain presumption against the legislature using redundant words so as to speak in vain 49

Hillis v. Canada (Attorney General), 2015 FC 1082

After noting that the American authorities had been particularly concerned about tax evasion in seeking FATCA agreements, Martineau J stated (at...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 25 FATCA requirements were reciprocal and were primarily imposed on financial institutions 182
Tax Topics - Treaties - Income Tax Conventions - Article 26A Art. 26 of US Convention did not prohibit FATCA information exchanges 174
Tax Topics - Treaties - Income Tax Conventions - Article 27 FATCA information exchanged automatically irrespective of any substantive U.S. tax liability was "relevant" to U.S. tax administration 387

Canada v. Tallon, 2015 DTC 5082 [at 6023], 2015 FCA 156

Before concluding (at para. 43) that under a purposive interpretation of ss. 118.2(2)(g) and (h), "medical services" did not include "the salutary...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(g) warm climate not a "medical service" 180
Tax Topics - Statutory Interpretation - Consistency stipulation on "medical services" in one paragraph carried over to another paragraph in same subsection that did not include that stipulation 93

Imperial Oil Ltd. v. Canada, 2004 DTC 6702, 2004 FCA 361, rev'd 2006 SCC 46

LeBel J. stated (at para. 58):

"The Minister also relies on statements made in the House of Commons at the time of the addition of s.20(1)(f) to...

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Silicon Graphics Ltd. v. Canada, 2002 DTC 7113, 2002 FCA 260

Sexton J.A. stated (at p. 7119) that "Technical Notes are not binding on the courts, but they are entitled to consideration."

Rooke v. Canada (Attorney General), 2002 DTC 6442, 2002 FCA 393 (FCA)

Sharlow J.A. found that there is no ambiguity in section 122.3 that would justify recourse to material such as Hansard, Minutes of Proceedings of...

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Will-Kare Paving & Contracting Ltd. v. Canada, 2000 DTC 6467, 2000 SCC 36, [2000] 1 S.C.R. 915 (SCC)

Reference was made to Hansard to determine Parliament's objective.

Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 supplied asphalt was merely an accession to customers' real property 148
Tax Topics - Statutory Interpretation - Ordinary Meaning word sale should be accorded its private law meaning 67

Longley v. The Queen, 99 DTC 5549, [1999] 4 CTC 108 (B.C.S.C.)

After referring to the statement in Finlay v. Minister of Finance, [1993] 1 S.C.R. 1080, at 1111 that legislative "debates may nevertheless serve...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) 43

Canada v. McMynn, 97 DTC 5325 (FCA)

Before going on to find that the taxpayer's claim for investment tax credits did not satisfy the clear requirements of what then was s.127(9)(a),...

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The Queen v. Fibreco Export Inc., 95 DTC 5412, [1995] 2 CTC 172 (FCA)

After finding that the trial judge had erred in excluding evidence as to administrative practice and parliamentary history, Hugessen J.A. went on...

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The Queen v. Coopers & Lybrand Ltd., Trustee of Hawboldt Hydraulics (Canada) Inc., 94 DTC 6541, [1994] 2 CTC 336 (FCA)

In interpreting the meaning of the phrase "for the purpose of manufacturing goods for sale or lease" as they then appeared in s.127(10(c)(i) and...

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The Queen v. Morrissey, 89 DTC 5080, [1989] 1 CTC 235 (FCA)

After reviewing statements made by the Minister of Finance with respect to the introduction of what now is s.31(1), Mahoney J. noted (p. 5084)...

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Pepper v. Hart, [1992] BTC 591 (HL)

A statement by the Financial Secretary to the Treasury when the Finance Bill 1976 was being considered clearly indicated that a construction which...

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Harvey C. Smith Drugs Ltd. v. The Queen, 92 DTC 6349, [1992] 1 CTC 325 (FCTD), aff'd 95 DTC 5026 (FCA)

"Explanations given, particularly by departmental officials, in Senate or House of Commons Committee Proceedings may shed light on ambiguous...

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Resolving Ambiguity 95

British Columbia Telephone Co. Ltd. v. The Queen, 92 DTC 6129, [1992] 1 CTC 26 (FCA)

In giving relatively little weight to possible inferences to be drawn from Budget Papers, MacGuigan J.A. stated (at p. 6132 and at 6134):

"... In...

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Vancouver Art Metal Works Ltd. v. The Queen, 91 DTC 5643, [1991] 2 CTC 315 (FCTD), rev'd 93 DTC 5116 (FCA)

Jerome A.C.J., before referring to the budget speech of the Minister of Finance, noted that although it is "improper to look at Parliamentary...

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Gulf Canada Ltd. [previously Gulf Oil Canada Ltd.] v. Her Majesty The Queen and Gulf Canada Resources Ltd. [previously Gulf Oil Canada Ltd.] v. Her Majesty The Queen, 90 DTC 6622, [1991] 1 CTC 99 (FCTD), aff'd 93 DTC 6123 (FCA)

After noting that "budget speeches and similar sources are useful in indicating the 'mischief' or condition at which the legislature was directing...

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National Corn Growers Association v. Canadian Import Tribunal (1988), 58 DLR (4th) 642 (FCA), aff'd [1990] 2. SCR 1324.

"[C]ourts are entitled to look at parliamentary proceedings only to ascertain the 'mischief' that the legislation was designed to cure or address...

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Re McFarland (1987), 39 DLR (4th) 703 (Ont. H.C.)

White, J. found that he could "take heed of extrinsic law reform material in construing the word 'spouse' as found in s.44 of the Succession Law...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 252 - Subsection 252(3) 21

Alberta Institute on Mental Retardation v. The Queen, 87 DTC 5306, [1987] 2 CTC 70 (FCA)

Statements of the Minister of Finance in a Budget Speech and in Committee as to the purpose and intended scope of the related-business provisions...

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Lor-Wes Contracting Ltd. v. The Queen, 85 DTC 5310, [1985] 2 CTC 79 (FCA)

"Hansard may be used, like the report of a commission of enquiry, in order to expose and examine the mischief, evil or condition to which the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Property logs can be processed by 3rd party 71

Canterra Energy Ltd. v. The Queen, 85 DTC 5245, [1985] 1 CTC 329 (FCTD), rev'd 87 DTC 5019, [1987] 1 CTC 89 (FCA)

Budget documents are admissible, but they may be accorded little weight because the details of implementation may change between the Budget date...

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Edmonton Liquid Gas Ltd. v. The Queen, 84 DTC 6526, [1984] CTC 536 (FCA)

Reference was made to an address made by the Minister of Finance to the House of Commons, in order to establish that subparagraph 66.1(6)(a)(ii)...

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R. v. Redpath Industries Ltd., 84 DTC 6349, [1984] CTC 483 (Que. S.C.)

The Carter Commission Report and a Finance White Paper were referred to for the purpose of establishing the mischief which the F.A.P.I. rules were...

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F.C.T. v. Whitfords Beach Pty. Ltd., 82 A.TC 4031 (A.H.C.)

Reference may be made to what was said in Parliament for the purpose of determining the mischief which legislation was introduced to remedy. (per...

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See Also

Alberta v ENMAX Energy Corporation, 2018 ABCA 147

The Court inferred from a response (quoted at para. 21) to an MLA question given by the Minister of Energy in the Alberta legislature - that there...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) interest on a loan from a tax-exempt parent should be at an arm’s length rate reflecting implicit parental credit support 494
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) arm’s length interest rate to sub could not be manipulated by structuring the loan as a junk bond without implicit parental credit support 293
Tax Topics - General Concepts - Tax Avoidance right to structure affairs to reduce taxes (or, here, payments in lieu) inapplicable where consumer assistance purpose defeated 189
Tax Topics - Income Tax Act - Section 67 test of whether the amount was objectively reasonable 293

Nestlé Canada Inc. v. The Queen, 2017 TCC 33

After noting that ETA s. 181(2) effectively required customers to overpay GST/HST on their purchases, with the supplier then using coupons to...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon the mere posting and honouring by Costco of dollar-amount discounts for which it was reimbursed by Nestlé Canada did not come within the GST/HST coupon rules 314
Tax Topics - Excise Tax Act - Section 232.1 reductions in sales price to refund discounts provided by wholesaler were promotional allowances 192

Gerbro Holdings Company v. Canada, 2016 TCC 173, briefly aff'd 2018 FCA 197

Lamarre ACJ stated (at para. 113):

The Appellant points to statements of the then Minister of Finance...to convince the Court that the [offshore...

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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 361
Tax Topics - General Concepts - Onus no taxpayer burden to displace assumptions of mixed fact and law 71
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 145 - Subsection 145(3) expert's report did not include all the underlying data 115

Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners, [2014] BTC 503, [2013] UKUT 0639 (TCC), aff'd [2015] EWCA Civ 95

After reviewing Explanatory Notes prepared by the Tax Law Rewrite Project at the Inland Revenue, which indicated that the provision before him was...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business speculative element of trade 221
Tax Topics - Statutory Interpretation - Consolidations construed in integrated manner 152

Krause v. The Queen, 2004 DTC 3265, 2004 TCC 594 (Informal Procedure)

Before going on to indicate that the practice of referring to Department Finance Notes appear to be "fairly well entrenched", Bowman A.C.J. stated...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) attendance online 98

Canada Trustco Mortgageco v. The Queen, 2003 DTC 587 (TCC)

Miller T.C.J indicated that in determining the policy of provisions for purposes of considering the application of the general anti-avoidance...

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R. v. Secretary of State, Ex P. Spath Holme, [2001] 1 All ER 195 (HL)

Reference to Hansard for the purpose of determining whether a statutory power was given by Parliament only on the basis that it would be exercised...

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Canadian Occidental U.S. Petroleum Corp. v. The Queen, 2001 DTC 295 (TCC)

Before noting that a technical interpretation of the Department of National Revenue contained an interpretation of s.17(3) which he had rejected,...

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Articles

Bennion, "How They all got it Wrong in Pepper v. Hart", British Tax Review, 1995, No. 3, p. 325.

Bale, "Parliamentary Debates and Statutory Interpretation: Switching on the Light or Rummaging in the Ashcans of the Legislative Process", The Canadian Bar Review, March 1995, Vol. 74, No. 1, p. 1.