Bell was denied favourable goods and services tax (“GST”) treatment of its purchase of electricity, which was determined to be a single supply for the purpose of claiming input tax credits (“ITCs”) under the Excise Tax Act, RSC 1985, c E-15 [ETA]. In Bell Telephone Company of Canada v. Canada, 2025 FCA 27 [Bell Canada], The Federal Court of Appeal (“FCA”) […]
Loyalty point programs demonstrate that, for GST/HST purposes, a payment can be received in its entirety as both a commercial and exempt amount. The Federal Court of Appeal (“FCA”) recently allowed an appeal brought by President’s Choice Bank (“PC Bank”) in President’s Choice Bank v Canada, 2024 FCA 135 [President’s Choice]. The decision permitted PC […]
Questions on tax jurisdiction currently cause headaches for many taxpayers attempting to resolve a tax issue. It can be difficult to determine whether the Tax Court of Canada (“TCC”) or Federal Court (“FC”) is the correct jurisdiction for the appeal to be heard. This jurisdictional ambiguity has led to taxpayers concurrently commencing proceedings in both […]
The Supreme Court of Canada ("SCC") recently dismissed leave to the Federal Court of Appeal's ("FCA") decision of Her Majesty the Queen. v. Cameco Corporation, 2020 FCA 112 [Cameco]. The FCA ruled in favour of the taxpayer, Cameco Corporation (“Cameco”), and rejected the Crown's broad interpretation of paragraphs 247(2)(b) and (d) of the Income Tax […]
The Supreme Court of Canada (“SCC”) is usually timid to grant leave to tax law cases. However, earlier this year, we saw the SCC decide MacDonald v. Canada 2020 SCC 6. (You can find our case comment on MacDonald here.) The SCC also granted leave to Canada v. Alta Energy Luxembourg S.A.R.L. 2020 FCA 43 […]
Since the creation of the Income Tax Act ("ITA"), there have been taxpayers trying to avoid taxes in any manner possible. Although taxpayers are free to arrange their matters in the most tax-efficient way, there is a line between "tax efficient" and "tax abusive" planning. The General Anti-Avoidance Rules (the "GAAR"), as defined in section […]
When corporate lawyers choose to exchange information with opposing counsel, they do so with a view towards a smooth and confidential closing of their client’s transaction. In particular, the promise of confidentiality is granted by the doctrine of “common interest privilege”. Privilege protects all communications between a professional legal adviser and their clients from being disclosed […]
The Supreme Court of Canada (“SCC”) has recently delivered two companion judgments, Canada (Attorney General) v Fairmont Hotels Inc., 2016 SCC 56 [Fairmont] and Jean Coutu Group (PJC) Inc. v Canada (Attorney General), 2016 SCC 55 [Jean Coutu], that substantially restrict the availability of the rectification remedy in Canada.
In the height of tax season, corporations are reminded that regardless of their dissolved status, the government will always get its due. Dissolution does not offer protection against a tax assessment, and second, the dissolved status of a corporation must be addressed before a court is able to hear a corporation’s legal appeal.
Facts of the Case In the case of Butler v Canada, 2016 FCA 65 [Butler] Mr. Butler appealed a decision made last January at the Tax Court of Canada, where he was required to repay the Old Age Security Pension (“OASP”) approximately $3000. Mr. Butler received a lump sum award under Nova Scotia’s Workers’ Compensation […]