Citations by Supreme Court of Canada

[As at February 16, 2014]

Agence du Revenu Quebec v. Services Environnementaux AES Inc., [2013] SCC 65 – Use of rectification in interpretation of contracts to correct discrepancies between the common intentions of the parties and the intentions declared where applications did not affect the rights of third parties.

(Quotes: The Fundamentals of Canadian Income Tax, 9th ed.  Toronto:  Thomson/Carswell, 2006.)

Daishowa-Marubeni International Ltd. v. The Queen, 2013 SCC 29 – Assumption of vendor’s obligations may constitute part of sale price and proceeds of disposition, but not in case of reforestation obligations. (Quotes: The Fundamentals of Canadian Income Tax, 9th ed.  Toronto:  Thomson/Carswell, 2006.)

Fundy Settlement v. Canada 2012 SCC 14, April 12, 2012 – Residence of a trust determined by location of its central management and control. (Quotes: The Fundamentals of Income Tax Law.  Toronto:  Carswell, 2009.)

Copthorne Holdings Ltd. v. Canada 2011 SCC 63, December 16, 201120 – Application of general anti-avoidance rule (GAAR) to series of transactions resulting in redemption of shares by non-resident shareholder – abuse of paid-up capital rules (Quotes:  The Fundamentals of Income Tax Law.  Toronto:  Carswell, 2009)

Lipson v. Canada, 2009 SCC 1 (CanLII) – Taxation — Income tax — Tax avoidance — Series of transactions beginning with wife borrowing money to purchase shares in family corporation and leading to husband deducting interest on the couple’s home mortgage loan — Whether general anti‑avoidance rule applicable to deny tax benefits — Whether series of transactions results in abuse and misuse of one or more provisions of Income Tax Act. (Quoted: The Fundamentals of Canadian Income Tax, 9th ed.  Toronto:  Thomson/Carswell, 2006.)

Schwartz v. Canada, 1996 CanLII 217 (S.C.C.) – 1996-02-22 Canada – Supreme Court of Canada taxable – income – employment – retiring allowance – sources [cited by 285 cases] (Quotes: Krishna, Vern.  “Characterization of Wrongful Dismissal Awards for Income Tax” (1977), 23 McGill L.J. 43. AND Krishna, Vern.  The Fundamentals of Canadian Income Tax, 4th ed.  Scarborough, Ont.:  Carswell, 1992.)

Neuman v. M.N.R., 1998 CanLII 826 (S.C.C.) – 1998-05-21 Canada – Supreme Court of Canada dividend income – non-arm’s length transactions – reassessed taxpayer – shares – corporation [cited by 47 cases] (Quotes “Share Capital Structure of Closely-Held Private Corporations” (1996), 7 Can. Curr. Tax 7. AND “Corporate Share Capital Structures and Income Splitting: McClurg v. Canada” (1992-93), 21 Can. Bus. L.J. 335.)

65302 British Columbia Ltd. v. Canada, 1999 CanLII 639 (S.C.C.) – 1999-11-25 Canada – Supreme Court of Canada deduction – over-quota levy – fines – expenses – income [cited by 97 cases] (Quotes “Public Policy Limitations on the Deductibility of Fines and Penalties:  Judicial Inertia” (1978), 16 Osgoode Hall L.J. 19.)

Tennant v. M.N.R., 1996 CanLII 218 (S.C.C.) – 1996-02-22 Canada – Supreme Court of Canada shares – deduction – taxpayer – borrowed – interest [cited by 29 cases] (Quotes  “Interest Deductibility:  More Form over Substance” (1993), 4 Can. Curr. Tax C17.)

Tsiaprailis v. Canada, 2005 SCC 8 (CanLII) – 2005-02-25 Canada – Supreme Court of Canada lump sum payment – settlement – insurance – taxable – surrogatum principle [cited by 12 cases] (Quotes The Fundamentals of Canadian Income Tax, 8th ed.  Toronto:  Thomson/Carswell, 2004.)

R. v. Jarvis, 2002 SCC 73 (CanLII) – 2002-11-21 Canada – Supreme Court of Canada taxpayer – investigation – auditor – penal liability – tax [cited by 130 cases] (Quotes he Fundamentals of Canadian Income Tax, 6th ed.  Scarborough, Ont.:  Carswell, 2000.)

Stewart v. Canada, 2002 SCC 46 (CanLII) – 2002-05-23 Canada – Supreme Court of Canada reasonable expectation of profit – taxpayer – source of income – business – deduction [cited by 94 cases] (Quotes The Fundamentals of Canadian Income Tax, 6th ed.  Scarborough, Ont.:  Carswell, 2000.)

Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 SCC 20 (CanLII) – 2006-05-25 Canada – Supreme Court of Canada output of a mine – transactions – statutory definition of hedging – price – delivery [cited by 30 cases] (quotes The Fundamentals of Canadian Income Tax, 8th ed.  Toronto:  Carswell, 2004.)

Symes v. Canada, 1993 CanLII 55 (S.C.C.) – 1993-12-16 Canada – Supreme Court of Canada deduction – child care expenses – women – taxpayer – income [cited by 189 cases] (Quotes The Fundamentals of Canadian Income Tax, 4th ed.  Scarborough, Ont.:  Carswell, 1992 AND “Perspectives on Tax Policy”.  In Brian G. Hansen, Vern Krishna and James A. Rendall, eds.,Essays on Canadian Taxation.  Toronto:  Richard De Boo, 1978, 1.)

Friesen v. Canada, 1995 CanLII 62 (S.C.C.) – 1995-09-21 Canada – Supreme Court of Canada inventory – adventure in the nature – business – taxpayer – nature of trade [cited by 203 cases] (Quotes The Fundamentals of Canadian Income Tax, 4th ed.  Scarborough, Ont.:  Carswell, 1993.)

Hickman Motors Ltd. v. Canada, 1997 CanLII 357 (S.C.C.) – 1997-06-26 Canada – Supreme Court of Canada income – business – property – capital cost – assets [cited by 137 cases] (Quotes The Fundamentals of Canadian Income Tax, 5th ed.  Scarborough:  Carswell, 1995.)

Ludco Enterprises Ltd. v. Canada, 2001 SCC 62 (CanLII) – 2001-09-28 Canada – Supreme Court of Canada income – deductible – taxpayer – borrowed money – interest [cited by 68 cases] (Quotes The Fundamentals of Canadian Income Tax, 6th ed. Scarborough, Ont.: Carswell, 2000)

Cunningham v. Wheeler; Cooper v. Miller; Shanks v. McNee, 1994 CanLII 120 (S.C.C.) – 1994-03-17 Canada – Supreme Court of Canada benefits – insurance – wages – deducted – disability [cited by 142 cases] (Quotes The Fundamentals of Canadian Income Tax, 4th ed.   Scarborough, Ont.:  Carswell, 1993.)

Imperial Oil Ltd. v. Canada, Inco Ltd. v. Canada, 2006 SCC 46 (CanLII) – 2006-10-20 Canada – Supreme Court of Canada foreign currency – amount – taxpayer – deduction – dollars [cited by 19 cases] (Quotes The Fundamentals of Canadian Income Tax, 8th ed.  Toronto:  Carswell, 2004.)

City of Port Coquitlam v. Wilson, 1922 CanLII 17 (S.C.C.) – 1922-12-19 Canada – Supreme Court of Canada fire – stove – jury – pipe – servant

Western Canada Power Co. v. Bergklint, 1916 CanLII 37 (S.C.C.) – 1916-12-30 Canada – Supreme Court of Canada workmen – cliff – work – superintendent – negligence

Canderel Ltd. v. Canada, 1998 CanLII 846 (S.C.C.) – 1998-02-12 Canada – Supreme Court of Canada accurate picture – taxpayer – well-accepted business principles – income – matching [cited by 72 cases] (Quotes The Fundamentals of Canadian Income Tax(4th ed. 1993)], at p. 279.)

Stubart Investments Ltd. v. The Queen, 1984 CanLII 20 (S.C.C.) – 1984-06-07 Canada – Supreme Court of Canada taxpayer – tax – transaction – sham – business [cited by 327 cases] (Quotes Step Transactions: An Emerging Doctrine or an Exten­sion of the Business Purpose Test?, Canadian Current Tax, vol. 1, no. 4, (April, 1984))
 

Citations by Federal Court of Appeal

SEE LIST OF QUESTIONS

[As at August 5, 2015]

Gouveia v. Canada, 2014 FCA 289 (CanLII)            — 2014-12-09 Federal Court of Appeal — Canada (Federal) legal fees were incurred — income — error — found that the legal fees — capital (Expert Witness)

Canada v. Lehigh Cement Limited, 2014 FCA 103 (CanLII ) — 2014-04-23 Federal Court of Appeal — Canada (Federal) non-resident corporation — foreign affiliate — taxpayers — tax — shares (Quotes Vern Krishna, The Fundamentals of Canadian Income Tax (9th ed., 2006) at page 1327.)

Doig v. Canada, 2012 FCA 28 (CanLII) — 2012-01-25 Federal Court of Appeal — Canada (Federal) laches — tax debts — limitation — taxation — errors (Expert Witness)

Daishowa-Marubeni International Ltd. v. Canada, 2011 FCA 267 (CanLII) — 2011-09-23

Federal Court of Appeal — Canada (Federal) reforestation liability — forest tenures — silviculture liability — proceeds of disposition — value (Cites The Fundamentals of Canadian Income Tax, 9th ed. (Toronto: Thomson Carswell, 2006) at pages 322-323)

Canada v. Global Equity Fund Ltd., 2012 FCA 272 (CanLII) — 2012-10-30 Federal Court of Appeal — Canada (Federal) taxpayer — loss — losses — taxation — provisions (Cites Fundamentals of Income Tax Law (Toronto: Carswell, 2009) at pp. 111 to 113.)

St. Michael Trust Corp. v. Canada, 2010 FCA 309 (CanLII) — 2010-11-17 Federal Court of Appeal — Canada (Federal) shares — trust — residence — tax — income (Cited The Fundamentals of Canadian Income Tax (10th ed., Toronto: Carswell, 2009))

Pechet v. Canada, 2009 FCA 341 (CanLII)   — 2009-11-19 Federal Court of Appeal — Canada (Federal) non-resident person — tax — personne non-résidente — resident — income (Cited The Fundamentals of Canadian Income Tax, 9th ed. (Toronto: Thomson Carswell, 2006))

Chavali v. Canada, 2002 FCA 208 (CanLII) – 2002-05-21 Canada – Federal Court of Appeal three-prong – motion – evidence – jurisprudence – discoverable

Trengrove Developments Inc. (94-2663 (Gst) G) v. Canada, 1998 CanLII 7812 (F.C.A.) – 1998-05-21 Canada – Federal Court of Appeal concise – analyzed – interfering – persuaded – delivered (Expert witness)

Canada v. Sherway Centre Ltd. (C.A.), 1998 CanLII 9046 (F.C.A.) – 1998-02-05 Canada – Federal Court of Appeal participatory interest – deduction – payments – borrowing money – principal [cited by 1 case] (Quotes The Fundamentals of Canadian Income Tax, 5th ed. Toronto: Carswell, 1995.)

M.N.R. v. Phillips (C.A ), 1994 CanLII 3468 (F.C.A.) – 1994-03-14 Canada – Federal Court of Appeal employee – house – payment – relocation – taxable [cited by 4 cases] (quotes Employee Benefits” (1984), 1:2 Can. Curr. Tax C 7. AND “Taxation of Employee Benefits” (1986), 1:35 Can. Curr. Tax C 173.)

Scott v. Canada, 1998 CanLII 8141 (F.C.A.) – 1998-07-23 Canada – Federal Court of Appeal deduction – expense – food – beverages – business [cited by 1 case] (Quotes  The Fundamentals of Canadian Income Tax (5th ed) (Carswell: Scarborough, 1995) at 368))

OSFC Holdings Ltd. v. Canada (C.A.), 2001 FCA 260 (CanLII) – 2001-09-11 Canada – Federal Court of Appeal series – tax benefit – avoidance transaction – arm’s length – loss [cited by 16 cases] (Quotes Tax Avoidance: The General Anti-Avoidance Rule, Toronto: Carswell, 1990 AND The Fundamentals of Canadian Income Tax, 5th ed. Scarborough, Ont.: Carswell, 1995 AND The Fundamentals of Canadian Income Tax, 6th ed. Scarborough, Ont.: Carswell, 2000)

Jenner v. Canada, 2008 FCA 196 (CanLII) – 2008-05-29 Canada – Federal Court of Appeal business – passenger vehicle – lease – activité – income (Cites Krishna but doesn’t say source)

Lamont Management Ltd. v. Canada (C.A.), 2000 CanLII 17131 (F.C.A.) – 2000-04-19 Canada – Federal Court of Appeal corporation – dividend – foreign non-affiliate – safe income – foreign affiliate (Cites The Fundamentals of Canadian Income Tax, 5th ed. Toronto: Carswell, 1995)

Singleton v. Canada (C.A.), 1999 CanLII 9352 (F.C.A.) – 1999-06-11 Canada – Federal Court of Appeal commutateur inconnu – transaction – borrowed funds – deduction – taxpayer [cited by 2 cases] (Cites The Fundamentals of Canadian Income Tax, 5th ed. Toronto: Carswell, 1995.)

Canada v. Imperial Oil Ltd., 2004 FCA 36 (CanLII) – 2004-01-26 Canada – Federal Court of Appeal loan – société – investment allowance – misuse – capital (Cites The Fundamentals of Canadian Income Tax, 7th ed. (Toronto: Carswell, 2002) AND The Fundamentals of Canadian Income Tax, 6th ed. (Scarborough: Carswell, 2000))

Bellingham v. Canada (C.A.), 1995 CanLII 3544 (F.C.A.) – 1995-11-30 Canada – Federal Court of Appeal taxpayer – income – additional interest – expropriating authority – award [cited by 5 cases] (Cites The Fundamentals of Canadian Income Tax, 4th ed., Scarborough, Ont.: Carswell, 1992.)

Bernick v. Canada, 2004 FCA 191 (CanLII) – 2004-05-13 Canada – Federal Court of Appeal accounting method – maturity value – zero coupon bonds – financial statements – income [cited by 1 case] (Expert Witness)

Gulfmark Offshore N.S. Limited v. Canada, 2007 FCA 302 (CanLII) – 2007-09-21 Canada – Federal Court of Appeal ship – interest expenses – carrying on activities – business through a permanent establishment – bareboat (Expert Witness)

Canada v. Larsson, 1997 CanLII 6178 (C.A.F.) – 1997-08-05 Canada – Federal Court of Appeal versements hypothécaires – impôt – réputés – quatrième – bénéficiaire (Cites Income Tax, 5th ed, 1995)

Corbett v. Canada (C.A.), 1996 CanLII 3849 (F.C.A.) – 1996-10-30 Canada – Federal Court of Appeal taxpayer – property – deduction – amount – profit [cited by 7 cases] (Cites “Interest Deductibility: More Form over Substance” (1993), 4 Can. Curr. Tax C17.)

Canada v. Placer Dome Inc. (C.A.), 1996 CanLII 4094 (F.C.A.) – 1996-11-05 Canada – Federal Court of Appeal dividend – capital gain – transaction – purpose – taxpayer [cited by 5 cases] (Cites The Fundamentals of Canadian Income Tax, 5th ed. Scarborough, Ont.: Carswell, 1995.)

74712 Alberta Ltd. v. M.N.R. (C.A.), 1997 CanLII 6326 (F.C.A.) – 1997-01-29 Canada – Federal Court of Appeal borrowed – taxpayer – deduction – guarantee – income [cited by 5 cases] (Cites The Fundamentals of Canadian Income Tax, 5th ed. Toronto: Carswell, 1995.)

Canada (Attorney General) v. Hoefele (C.A.), 1995 CanLII 3541 (F.C.A.) – 1995-10-11 Canada – Federal Court of Appeal taxpayers – relocation – taxable – mortgage interest subsidy – benefit [cited by 8 cases] (Cites “Taxation of Employee Benefits” (1986), 1:35 Can. Curr. Tax C 173.)

Canada v. Shell Canada Ltd. (C.A.), 1998 CanLII 9045 (F.C.A.) – 1998-02-18 Canada – Federal Court of Appeal borrowed – interest – taxpayer – deduction – rate [cited by 6 cases] (Quotes The Fundamentals of Canadian Income Tax, 5th ed. Toronto: Carswell, 1995)

Hsu v. The Queen, 2001 FCA 240 (CanLII) – 2001-07-24 Canada – Federal Court of Appeal reassessments – taxpayer – income – net worth method – auditor [cited by 7 cases] (Quotes The Fundamentals of Canadian Income Tax Law, 5th ed. (Toronto: Carswell, 1995))

Canada v. Nunn, 2006 CAF 403 (CanLII) – 2006-12-08 Canada – Federal Court of Appeal régimes enregistrés d’épargne-retraite – société – impôt – doctrine du trompe-l oeil – utilisé (Quotes The Fundamentals of Canadian Income Tax, 8th ed. (Scarborough: Carswell, 2004))

Rich v. Canada (C.A.), 2003 FCA 38 (CanLII) – 2003-01-27 Canada – Federal Court of Appeal debt – taxpayer – loan – proactive steps – bad [cited by 12 cases] (Quotes Fundamentals of Canadian Income Tax, 6th ed, (Toronto: Carswell, 2000))

Canada v. Neuman (C.A.), 1996 CanLII 4085 (F.C.A.) – 1996-08-23 Canada – Federal Court of Appeal dividend – shares – declared – wife – non-arm’s length transactions [cited by 1 case] (Quotes “Corporate Share Capital Structures and Income Splitting: McClurg v. Canada” (1993), 21 Can. Bus. L.J. 335.)

Soper v. Canada (C.A.), 1997 CanLII 6352 (F.C.A.) – 1997-06-27 Canada – Federal Court of Appeal director – taxpayer – standard of care – remittances – skill [cited by 77 cases] (Quotes The Fundamentals of Canadian Income Tax, 5th ed. Toronto: Carswell, 1995)

Wagg v. Canada (F.C.A.), 2003 FCA 303 (CanLII) – 2003-07-11 Canada – Federal Court of Appeal input tax credits – adjournment – can – want – recess [cited by 10 cases] (Quotes The Fundamentals of Canadian Income Tax, 7th ed. Toronto: Carswell, 2002.)

Cudd Pressure Control Inc. v. Canada, 1998 CanLII 8590 (F.C.A.) – 1998-10-19 Canada – Federal Court of Appeal permanent establishment – snubbing units – deduction – enterprise – notional rent [cited by 1 case] (Quotes The Fundamentals of Canadian Income Tax(Scarborough: Carswell, 1995))

Hudon v. Canada, 2001 FCA 320 (CanLII) – 2001-10-29 Canada – Federal Court of Appeal hydroelectric – carrying on business – corporation – electricity – liée [cited by 6 cases] (Quotes Income Tax Law, (Concord: Irwin Law, 1997)

Hammill v. Canada, 2005 FCA 252 (CanLII) – 2005-07-07 Canada – Federal Court of Appeal gems – expenses – scam – inventory – business [cited by 4 cases] (Quotes The Fundamentals of Canadian Income Tax, 3rd edition)

Cardella v. Canada, 2001 FCA 39 (CanLII) – 2001-02-26 Canada – Federal Court of Appeal reasonable expectation of profit – income – adventure in the nature – partnership – taxpayer [cited by 2 cases] (Cites Krishna but does not state the source)

Canada v. Canderel Ltd. (C.A.), 1995 CanLII 3572 (F.C.A.) – 1995-02-13 Canada – Federal Court of Appeal ftnote – taxpayer – deduction – income – expenditure [cited by 5 cases] (Cites The Fundamentals of Canadian Income Tax (4th ed. 1992))

La Capitale, Compagnie d’Assurance Générale v. Canada, 1998 CanLII 7390 (F.C.A.) – 1998-02-06 Canada – Federal Court of Appeal premium – insurance – income – amount – contract (Cites Income Tax Law, CGA Tax Research Centre, University of Ottawa, 1997)

Canada v. Gifford, 2002 FCA 301 (CanLII) – 2002-08-12 Canada – Federal Court of Appeal capital expenditure – clients – deductibility – interest – payment on account of capital [cited by 2 cases] (Cites The Fundamentals of Canadian Income Tax (6th ed.))

Canada v. Agazarian, 2004 FCA 32 (CanLII) – 2004-04-23 Canada – Federal Court of Appeal normal reassessment period – taxpayer – cotisation – impôt – taxation [cited by 1 case] (Cites The Fundamentals of Canadian Income Tax (7th Ed.) Carswell, Toronto, 2002)

2529-1915 Québec Inc. v. Canada, 2008 FCA 398 (CanLII) – 2008-12-12 Canada – Federal Court of Appeal dividends – subsidiary – sham – corporations – shares (Cites The Fundamentals of Canadian Income Tax, 8th ed)

Canada v. Nova Corp. of Alberta, 1997 CanLII 6069 (C.A.F.) – 1997-05-01 Canada – Federal Court of Appeal actions privilégiées – base rajusté – perte – société – déclarées (Cites The Taxation of Capital Gains, (Toronto: Butterworths, 1983))

St-Hilaire v. Canada (Attorney General) (C.A.), 2001 FCA 63 (CanLII) – 2001-03-19 Canada – Federal Court of Appeal unworthiness – manslaughter – murder – attempt on the life – death [cited by 8 cases] (Cites Krishna but does not state source)