Court Citations

Vern Krishna CM, KC, LSM, FCPA

CITATIONS BY SUPREME COURT OF CANADA

[As of June 12, 2023]

  1. Deans Knight Income Corp. v. Canada, 2023 CarswellNat 1620, 2023 SCC 16, 2023 CSC 16 (Supreme Court of Canada) (Taxpayer’s engaged in reorganization to deduct business losses by narrowly circumventing the text of subsection 111(5) of the Act, while defeating  the object, spirit, and purpose of the provision, which was to prevent corporations from being acquired by unrelated parties to deduct their unused losses against income from another business for benefit of new shareholders. Transactions were abusive such that GAAR applied to deny tax benefits despite compliance with s. 111(5) of Act.
  2. Canada Alta Energy Luxembourg S.A.R.L., [2021] SCC 49 (Case # 39113) (Burden of proof in proving “abusive tax avoidance” in GAAR assessment. GAAR cannot be used to fundamentally alter the criteria under which person is entitled to treaty benefits. In treaty interpretation must implement the true intention of the parties. Avoidance transaction did not defeat or frustrate the object, spirit, or purpose of the treaty provisions.)
  3. Canada v. Loblaw Financial Holdings Inc., 2021 SCC 5- Krishna, Vern. Income Tax Law, 2nd ed. Toronto: Irwin Law, 2012.; Halsbury’s Laws of Canada: Income Tax (International), 2019 Reissue, contributed by Vern Krishna. Toronto: LexisNexis, 2019.
  4. MacDonald v. Canada – 2020 SCC 6 – 2020-03-13 – Krishna, Vern. Income Tax Law, 2nd ed. Toronto: Irwin Law, 2012. […] The taxpayer’s conduct is generally more revealing than “ex post facto declarations” of the taxpayer (Vern Krishna, Income Tax Law (2nd ed. 2012), at p. 161. 22.
  5. 1068754 Alberta Ltd. v. Québec (Agence du revenu) – 2019 SCC 37 – 2019-06-27 – Krishna, Vern. Income Tax Law, 2nd ed. Toronto: Irwin Law, 2012. L’Heureux, Nicole, et Marc Lacoursière. […] [7] Unlike other provinces, Quebec does not have an agreement with the federal government to collect either personal income or corporate taxes (V. Krishna, Income Tax Law (2nd ed. 2012), at p. 13).
  6. Jean Coutu Group (PJC) Inc. v. Canada (Attorney General) – 2016 SCC 55 – [2016] 2 SCR 670 – 2016-12-09 Krishna, Vern. Income Tax Law, 2nd ed. Toronto: Irwin Law, 2012. V. Krishna, Income Tax Law (2nd ed. 2012), at pp. 473 and 475.
  7. SCR | RCS [2016] vol 2 – 2016-12-09 Toronto: Thomson/Carswell, 2004. – 496 Krishna, Vern. […] Krishna, Vern. Income Tax Law, 2nd ed. Toronto: Irwin Law, 2012. Lluelles, Didier, et Benoît Moore. […] Krishna, Vern. Income Tax Law, 2nd ed., Toronto, Irwin Law, 2012. Lluelles, Didier, et Benoît Moore.
  8. SCR | RCS [2013] vol 3 – 2013-12-23 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto : Thomson/Carswell, 2006. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006.
  9. Quebec (Agence du revenu) v. Services Environnementaux AES inc. – 2013 SCC 65 – [2013] 3 SCR 838 – 2013-11-28 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006. […] with s. 86 of the Income Tax Act and the corresponding provisions of Quebec’s Taxation Act. At the time of the agreement of wills, the ACB was at the very least determinable by means of accepted accounting principles and practices (V. Krishna, The Fundamentals of Canadian Income Tax (9th ed. 2006), at pp. 1206 7).
  10. SCR | RCS [2013] vol 2 – 2013-07-26 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto : Thomson/Carswell, 2006. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006.
  11. Daishowa Marubeni International Ltd. v. Canada – 2013 SCC 29 – [2013] 2 SCR 336 – 2013-05-23 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006. […] on a yearly basis and add back to income the deducted amounts at the time of the sale to provide a more accurate picture of its profit from year to year, as I have explained above, the Income Tax Act does not permit that approach; see V. Krishna, The Fundamentals of Canadian Income Tax (9th ed. 2006), at pp. 171-72.
  12. Fundy Settlement v. Canada – 2012 SCC 14 – [2012] 1 SCR 520 – 2012-04-12 – Krishna, Vern. The Fundamentals of Income Tax Law. Toronto: Carswell, 2009. […] Professor V. Krishna in The Fundamentals of Income Tax Law (2009), noted, at p. 85, that the policy reason for this is to ensure that a person who enjoys the legal, political and economic benefits of associating with Canada will pay their appropriate share for the costs of this association.
  13. Copthorne Holdings Ltd. v. Canada – 2011 SCC 63 – [2011] 3 SCR 721 – 2011-12-16 – Krishna, Vern. The Fundamentals of Income Tax Law. Toronto: Carswell, 2009. […] Professor Krishna refers to stated capital as “the amount of money that a shareholder ‘commits’ to the corporation” (p. 610). […] [78] Where the PUC of a corporation diverges from the stated capital it is “because of subsequent adjustments for tax purposes” (Krishna, at p. 621).
  14. SCR | RCS [2009] vol 1 – 2009-05-29 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto : Thomson/Carswell, 2006. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006…
  15. Lipson v. Canada – 2009 SCC 1 – [2009] 1 SCR 3 – 2009-01-08 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 9th ed. Toronto: Thomson/Carswell, 2006. […] In Canada, the unit of taxation is the individual: “Each individual is a taxpayer in his or her own right” (Krishna, at p. 16; see also Thibaudeau v. Canada, [1995] 2 S.C.R. 627, at para. 93). […] It can only be relied upon by the Minister to address abusive tax avoidance when a relevant specific anti-avoidance rule in the Act does not apply (see also V. Krishna, The Fundamentals of Canadian Income Tax (9th ed. 2006), at p. 1018).
  16. Redeemer Foundation v. Minister of National Revenue – 2007-05-10 – The motion to strike the affidavit of Vern Krishna is dismissed and the application for leave to appeal from the judgment of the Federal Court of Appeal, Number A 551 05, 2006 FCA 325, dated October 10, 2006, is granted with costs to the applicant in any event of the cause. […] La requête en radiation de l’affidavit de Vern Krishna est rejetée et la demande d’autorisation d’appel de l’arrêt de la Cour d’appel fédérale, numéro A 551 05, 2006 CAF 325, daté du 10 octobre 2006, est accordée avec dépens en faveur de la demanderesse quelle que soit l’issue de l’appel.
  17. SCR | RCS [2006] vol 2 – 2006-12-21 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto: Carswell, 2004. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto : Carswell, 2004. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, PAGE vol. 1, 6th ed.
  18. Imperial Oil Ltd. v. Canada; Inco Ltd. v. Canada – 2006 SCC 46 – [2006] 2 SCR 447 – 2006-10-20 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto: Carswell, 2004. […] In the context of debts issued and repayable in Canadian dollars, each branch of s. 20(1) (f) has a clear application and together they encompass what are generally referred to as original issue discounts (see V. Krishna, The Fundamentals of Canadian Income Tax (8th ed. 2004), at pp. 353 and 722).
  19. SCR | RCS [2006] vol 1 – 2006-06-23 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto: Carswell, 2004. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto : Carswell, 2004. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto: Carswell, 2004.
  20. Placer Dome Canada Ltd. v. Ontario (Minister of Finance) – 2006 SCC 20 – [2006] 1 SCR 715 – 2006-05-25 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto: Carswell, 2004. […] This is the same burden that applies under the Income Tax Act, s. 152(8) : see V. Krishna, The Fundamentals of Canadian Income Tax (8th ed. 2004), at p. 35; Johnston v. M.N.R., [1948] S.C.R. 486.
  21. SCR | RCS [2005] vol 1 – 2005-06-10 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto: Thomson/Carswell, 2004. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto : Thomson/Carswell, 2004. […] (2001), 20 C.J.Q. 7 Kernochan, John M. “Statutory Interpretation: An Outline of Method” (1976), 3 Krishna, Vern.
  22. Tsiaprailis v. Canada – 2005 SCC 8 – [2005] 1 SCR 113 – 2005-02-25 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 8th ed. Toronto: Thomson/Carswell, 2004. […] As noted by Abella J., it was defined in London and Thames Haven Oil Wharves, Ltd. v. Attwooll, [1967] 2 All E.R. 124 (C.A.), and subsequently adopted in a number of Canadian cases: see V. Krishna, The Fundamentals of […] 51 The need to compartmentalize global payments into their constituent portions to determine which are taxable was explained by Professor V. Krishna in The Fundamentals of Canadian Income Tax (8th ed. 2004)
  23. Jarvis – 2002 SCC 73 – [2002] 3 SCR 757 – 2002-11-21 – Supreme Court Judgments Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. Scarborough, Ont.: Carswell, 2000. […] (See also in this regard: McKinlay Transport, supra, at pp. 636 and 648; V. Krishna, The Fundamentals of Canadian Income Tax (6th ed. 2000), at p. 22.) […] According to one expert, it is now the CCRA’s standard practice to use s. 487 of the Criminal Code rather than s. 231.3 of the ITA : see Krishna, supra, at p. 810.
  24. SCR | RCS [2002] vol 3 – 2002-11-21 – Krishna, Vern. The Fundamentals of Canadian Income Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. […] Transport, supra, at pp. 636 and 648; V. Krishna, (Voir aussi à ce sujet l’arrêt McKinlay Transport, The Fundamentals of Canadian Income Tax (6th ed. précité, p. 636 et 648; V. Krishna, The Fundamentals […] In this con-sion visant à inciter les contribuables à déclarer leurs nection, Krishna writes at p. 772, the “system is revenus » : Krishna, op. cit., p. 767.
  25. SCR | RCS [2002] vol 2 – 2002-06-21 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. Scarborough, Ont.: Carswell, 2000. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. Scarborough, Ont. : Carswell, 2000. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 2000. Laddie, Hugh, et al.
  26. Stewart v. Canada – 2002 SCC 46 – [2002] 2 SCR 645 – 2002-05-23 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. Scarborough, Ont.: Carswell, 2000. […] 21 It well accepted that the Canadian tax system adopted the concept of “source” from the English taxation statutes, and that the Act has always referred to income from various “sources”: see V. Krishna, The Fundamentals of Canadian Income Tax (6th ed. 2000), at pp. 102-3. […] As well, business income is generally distinguished from property income on the basis that a business requires an additional level of taxpayer activity: see Krishna, supra, at p. 240.
  27. Ludco Enterprises Ltd. v. Canada – 2001 SCC 62 – [2001] 2 SCR 1082 – 2001-09-28 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. Scarborough, Ont.: Carswell, 2000. […] The common feature of all the definitions of income, whether derived from tax law, economic theory or the dictionary, is that “income” is a measure of gain: see V. Krishna, The Fundamentals of Canadian Income Tax (6th ed. 2000), at pp. 97-100.
  28. SCR | RCS [2001] vol 2 – 2001-09-28 – Sherbrooke : Revue de droit de l’Université Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. […] Krishna, Vern. The Fundamentals of Canadian Income Krishna, Vern. The Fundamentals of Canadian Income Tax, 6th ed. […] à toutes les définitions de V. Krishna, The Fundamentals of Canadian revenu, qu’elles proviennent du droit fiscal, de la Income Tax (6th ed. 2000), at pp. 97-100. théorie économique ou du dictionnaire, est que le « revenu » est une mesure des gains réalisés par le contribuable : voir V. Krishna, The Fundamentals of Canadian…
  29. SCR | RCS [1999] vol 3 – 1999-12-16 – In Brian G. Hansen, Vern Krishna and James A. Rendall, contributing eds., Canadian Taxation. […] In Brian G. Hansen, Vern Krishna and James A. Rendall, contributing eds., Canadian Taxation. […] In Brian G. Hansen, Vern Krishna and James A. Rendall, contributing eds., Canadian Taxation.
  30. 65302 British Columbia Ltd. v. Canada – [1999] 3 SCR 804 – 1999-11-25 – In Brian G. Hansen, Vern Krishna and James A. Rendall, contributing eds., Canadian Taxation. […] Krishna, Vern. “Public Policy Limitations on the Deductibility of Fines and Penalties: Judicial Inertia” (1978), 16 Osgoode Hall L.J. 19. […] As Professor Vern Krishna has noted, although concluding that certain fines and penalties should not be deductible, the dilution argument may be […]
  31. SCR | RCS [1998] vol 1 – 1998-09-17 – Authors Cited Doctrine citée Krishna, Vern. “Share Capital Structure of Closely-Held Krishna, Vern. […] Krishna, Vern, and J. Anthony Van Duzer. “Corporate Krishna, Vem, and J. Anthony Van Duzer. […] Scarborough, Ont.: Nelson Canada, 1992 Krishna, Vern. “Share Capital Structure of Closely-Held Private Corporations” (1996), 7 Can. Curr.
  32. Neuman v. M.N.R. – [1998] 1 SCR 770 – 1998-05-21 – Krishna, Vern. “Share Capital Structure of Closely-Held Private Corporations” (1996), 7 Can. Curr. […] Krishna, Vern, and J. Anthony Van Duzer. “Corporate Share Capital Structures and Income Splitting: McClurg v. Canada” (1992-93), 21 Can. Bus. L.J. 335. […] Professor V. Krishna, in an article entitled “Share Capital Structure of Closely-Held Private Corporations” (1996), 7 Can. Curr.
  33. Canderel Ltd. v. Canada – [1998] 1 SCR 147 – 1998-02-12 – This principle emphasizes that receipts and expenditures which produce the net income are to be properly “matched” in the same time period: [V. Krishna, The Fundamentals of Canadian Income Tax (4th ed. 1993)], at p. 279.
  34. Bulletin of October 3, 1997 – 1997-10-03 – Vern Krishna, Q.C. Koskie-Minsky v. (26202) Her Majesty The Queen (F.C.A.)
  35. SCR | RCS [1997] vol 2 – 1997-09-23 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 5th ed. Scarborough: Carswell, 1995. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 5th ed. Scarborough: Carswell, 1995. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, La Forest, Anne Warner.
  36. Hickman Motors Ltd. v. Canada – [1997] 2 SCR 336 – 1997-06-26 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 5th ed. Scarborough: Carswell, 1995. […] Where a business does not have a profit, however, it must have a “reasonable expectation of profit”, to be determined by an application of the Moldowan test (see Krishna, supra, at p. 261). […] As Professor Vern Krishna notes in The Fundamentals of Canadian Income Tax (5th ed. 1995), income such as rents may be either property income or business income.
  37. SCR | RCS [1996] vol 1 – 1996-04-3 – Krishna, Vern. “Characterization of Wrongful Dismissal Krishna, Vern. […] Krishna, Vern. The Fundamentals of Canadian Income Krishna, Vern. The Fundamentals of Canadian Income Tax, 4th ed. […] In Brian G. Hansen, Vern Krishna and James A. Rendall, contrib-Hansen, Vern Krishna and James A. Rendall, contributing eds., Canadian Taxation.
  38. Schwartz v. Canada – [1996] 1 SCR 254 – 1996-02-22 – In Brian G. Hansen, Vern Krishna and James A. Rendall, contributing eds., Canadian Taxation. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 4th ed. Scarborough, Ont.: Carswell, 1992. […] In Brian G. Hansen, Vern Krishna and James A. Rendall, contributing eds., Canadian Taxation.
  39. Tennant v. M.N.R. – [1996] 1 SCR 305 – 1996-02-22 – Krishna, Vern. “Interest Deductibility: More Form over Substance” (1993), 4 Can. Curr. […] XXII. As Professor Krishna comments in “Interest Deductibility: More Form over Substance” (1993), 4 Can. Curr. […] I note the comments of Professor Krishna, supra, at p. C18, in this regard: […]
  40. Friesen v. Canada – [1995] 3 SCR 103 – 1995-09-21 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 4th ed. Scarborough, Ont.: Carswell, 1993. […] For the most part, the Act does not recognize “unrealized” or “paper” gains or losses: Krishna, supra, at pp. 278-79. […] This principle emphasizes that receipts and expenditures which produce the net income are to be properly “matched” in the same time period: Krishna, supra, at p. 279.
  41. SCR | RCS [1994] vol 1 – 1994-04-28 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 4th ed. Scarborough, Ont.: Carswell, 1993. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 4th ed. Scarborough, Ont.: Carswell, 1993. […] L. Rev. 648 Krishna, Vern. The Fundamentals of Canadian Income Tax, Lachs, Manfred.
  42. Cunningham v. Wheeler; Cooper v. Miller; Shanks v. McNee – [1994] 1 SCR 359 – 1994-03-17 – Krishna, Vern. The Fundamentals of Canadian Income Tax, 4th ed. Scarborough, Ont.: Carswell, 1993. […] As a result of the injury, the plaintiff receives damages to replace the income, but the damages, unlike the income, are not taxable: Cirella v. The Queen, [1978] 2 F.C. 195 (T.D.); V. Krishna, The Fundamentals of Canadian Income Tax (4th ed. 1993), at pp. 315-16.
  43. SCR | RCS [1993] vol 4 – 1993-12-16 – Canada Supreme Court Reports – In Brian G. Hansen, Vern Krishna and James A. Rendall, eds Essays on Canadian Taxation. […] Krishna, Vern. “Perspectives on Tax Policy”. In Brian G. Hansen, Vern Krishna and James A. Rendall, eds., Essays on Canadian Taxation. […] Krishna, Vern. «Perspectives on Tax Policy». In Brian G. Hansen, Vern Krishna and James A. Rendall, eds., b Essays on Canadian Taxation. Vern Krishna, Q.C. Borden Ladner Gervais v. (30664) Minister of National Revenue (F.C.)
  44. Symes v. Canada – [1993] 4 SCR 695 – 1993-12-16 – Supreme Court Judgments In Brian G. Hansen, Vern Krishna and James A. Rendall, eds., Essays on Canadian Taxation. […] Krishna, Vern. The Fundamentals of Canadian Income Tax, 4th ed. Scarborough, Ont.: Carswell, 1992. […] Krishna, Vern. “Perspectives on Tax Policy”. In Brian G. Hansen, Vern Krishna and James A. Rendall, eds., Essays on Canadian Taxation.
  45. SCR | RCS [1984] vol 1 – 1984-06-21 – See: Vern Krishna, Step cependant d’avis que les arrêts récents de la Transactions: An Emerging Doctrine or an Exten-J Chambre des lords établissent une doctrine d’opé-sion of the Business Purpose Test? […] Voir Vern Krishna: Step Transactions: An Emerging Doctrine or an Extension of the Business Purpose Test?
  46. Stubart Investments Ltd. v. The Queen – [1984] 1 SCR 536 – 1984-06-07 – Other academic commentators, however, view the recent decisions of the House of Lords as establishing a step transaction doctrine which “places a severe limitation on the Westminster principle See: Vern Krishna, Step Transactions: An Emerging Doctrine or an Extension of the Business Purpose Test?

 

CITATIONS BY FEDERAL COURT OF APPEAL

[As at December 13, 2021]

  1. Yellow Point Lodge Ltd. v. Canada, 2020 FCA 195 (CanLII) – 2020-11-10
  2. Laliberté v. Canada, 2020 FCA 97 (CanLII) – 2020-05-29
  3. Canada v. Oxford Properties Group Inc., 2018 FCA 30 (CanLII), [2018] 4 FCR 3
  4. Canada v. Lysanne Gendron, 2016 FCA 1 (CanLII) – Federal Court of Appeal — 2016-01-06
  5. Canada v. Lehigh Cement Limited, 2014 FCA 103 (CanLII), [2015] 3 FCR 117 – Federal Court of Appeal — 2014-04-23
  6. Canada v. Global Equity Fund Ltd., 2012 FCA 272 (CanLII) – Federal Court of Appeal — 2012-10-30
  7. Daishowa-Marubeni International Ltd. v. Canada, 2011 FCA 267 (CanLII), [2013] 3 FCR 51 – Federal Court of Appeal – 2011-09-23
  8. Oke v. Canada, 2010 FCA 350 (CanLII) – Federal Court of Appeal — 2010-12-17
  9. Michael Trust Corp. v. Canada, 2010 FCA 309 (CanLII) – Federal Court of Appeal – 2010-11-17
  10. Pechet v. Canada, 2009 FCA 341 (CanLII) – Federal Court of Appeal — 2009-11-19
  11. 2529-1915 Québec Inc. v. Canada, 2008 FCA 398 (CanLII) – 2008-12-12
  12. Jenner v. Canada, 2008 FCA 196 (CanLII) – 2008-05-29
  13. Gulfmark Offshore N.S. Limited v. Canada, 2007 FCA 302 (CanLII) – 2007-09-21
  14. Canada v. Nunn, 2006 CAF 403 (CanLII) – 2006-12-08
  15. Hammill v. Canada, 2005 FCA 252 (CanLII) – 2005-07-07
  16. Bernick v. Canada, 2004 FCA 191 (CanLII) – 2004-05-13
  17. Canada v. Agazarian, 2004 FCA 32 (CanLII) – 2004-04-23
  18. Canada v. Imperial Oil Ltd., 2004 FCA 36 (CanLII) – 2004-01-26
  19. Wagg v. Canada (F.C.A.), 2003 FCA 303 (CanLII) – 2003-07-11
  20. Rich v. Canada (C.A.), 2003 FCA 38 (CanLII) – 2003-01-27
  21. Canada v. Gifford, 2002 FCA 301 (CanLII) – 2002-08-12
  22. Chavali v. Canada, 2002 FCA 208 (CanLII) – 2002-05-21
  23. Hudon v. Canada, 2001 FCA 320 (CanLII) – 2001-10-29
  24. OSFC Holdings Ltd. v. Canada (C.A.), 2001 FCA 260 (CanLII) – 2001-09-11
  25. Hsu v. The Queen, 2001 FCA 240 (CanLII) – 2001-07-24
  26. St-Hilaire v. Canada (Attorney General) (C.A.), 2001 FCA 63 (CanLII) – 2001-03-19
  27. Cardella v. Canada, 2001 FCA 39 (CanLII) – 2001-02-26
  28. Lamont Management Ltd. v. Canada (C.A.), 2000 CanLII 17131 (F.C.A.) – 2000-04-19
  29. Singleton v. Canada (C.A.), 1999 CanLII 9352 (F.C.A.) – 1999-06-11
  30. Cudd Pressure Control Inc. v. Canada, 1998 CanLII 8590 (F.C.A.) – 1998-10-19
  31. Scott v. Canada, 1998 CanLII 8141 (F.C.A.) – 1998-07-23
  32. Trengrove Developments Inc. (94-2663 (Gst) G) v. Canada, 1998 CanLII 7812 (F.C.A.) – 1998-05-21
  33. Canada v. Shell Canada Ltd. (C.A.), 1998 CanLII 9045 (F.C.A.) – 1998-02-18
  34. La Capitale, Compagnie d’Assurance Générale v. Canada, 1998 CanLII 7390 (F.C.A.) – 1998-02-06
  35. Canada v. Sherway Centre Ltd. (C.A.), 1998 CanLII 9046 (F.C.A.) – 1998-02-05
  36. Canada v. Larsson, 1997 CanLII 6178 (C.A.F.) – 1997-08-05
  37. Soper v. Canada (C.A.), 1997 CanLII 6352 (F.C.A.) – 1997-06-27
  38. Canada v. Nova Corp. of Alberta, 1997 CanLII 6069 (C.A.F.) – 1997-05-01
  39. 74712 Alberta Ltd. v. M.N.R. (C.A.), 1997 CanLII 6326 (F.C.A.) – 1997-01-29
  40. Canada v. Placer Dome Inc. (C.A.), 1996 CanLII 4094 (F.C.A.) – 1996-11-05
  41. Corbett v. Canada (C.A.), 1996 CanLII 3849 (F.C.A.) – 1996-10-30
  42. Canada v. Neuman (C.A.), 1996 CanLII 4085 (F.C.A.) – 1996-08-23
  43. Bellingham v. Canada (C.A.), 1995 CanLII 3544 (F.C.A.) – 1995-11-30
  44. Canada (Attorney General) v. Hoefele (C.A.), 1995 CanLII 3541 (F.C.A.) – 1995-10-11
  45. Canada v. Canderel Ltd. (C.A.), 1995 CanLII 3572 (F.C.A.) – 1995-02-13
  46. N.R. v. Phillips (C.A), 1994 CanLII 3468 (F.C.A.) – 1994-03-14

 

CITATIONS BY THE TAX COURT OF CANADA

[As at December 16, 2021]

  1. Odette (Estate) v The Queen, 2021 TCC 65 — 2021-09-28 — non-qualifying security — gift — donation tax credit — fair market value — donee
  2. Landbouwbedrijf Backx BV v The Queen, 2021 TCC 2 — 2021-03-08 — resident — taxpayer — taxation — tax — competent authorities
  3. Lockwood Financial Ltd v The Queen, 2020 TCC 128 — 2020-11-18 — shares — finder s fee — farm-in agreement — amount — taxation year ending
  4. MMV Capital Partners Inc v The Queen, 2020 TCC 82 — 2020-08-12 — jure control — non-capital losses — business — taxpayer — loss
  5. Zong v The Queen, 2019 TCC 270 — 2019-11-28 — contributions — tax — income — foreign — pension
  6. Hoch v The Queen, 2019 TCC 99 — 2019-05-01 — clergy residence deduction — taxpayer — subparagraph — disjunctive
  7. Deans Knight Income Corporation v The Queen, 2019 TCC 76 — 2019-04-05 — shares — control — corporation — transactions — tax
  8. De Geest v The Queen, 2019 TCC 33 — 2019-02-01 — income — personal endeavour — taxpayer — gross negligence — false
  9. Devon Canada Corporation v The Queen, 2018 TCC 170 — 2018-08-20 — options — shares — taxpayer — stock — surrender
  10. Iberville Developments Limited v The Queen, 2018 TCC 102 — 2018-05-28 — partnership — taxpayer — property — transferor — société
  11. Rousseau v The Queen, 2018 TCC 9 — 2018-01-10 — tax preparer — gross negligence — wilful blindness — taxpayer — penalty
  12. Scott v The Queen, 2017 TCC 224 — 2017-11-09 — distributions — income — surrogatum principle — benefits — life insurance
  13. Cassan v The Queen, 2017 TCC 174 — 2017-09-08 — page — gift — interest — lines — amount
  14. Foote v The Queen, 2017 TCC 61 — 2017-04-21 — securities — investment — accounts — gains — buying
  15. Gervais v The Queen, 2016 TCC 180 — 2016-09-12 — shares — general anti-avoidance rule — tax benefit — avoidance transaction — capital gain
  16. Gerbro Holdings Company v Canada, 2016 TCC 173 — 2016-07-22 — documents
  17. non-resident entity — investment — portfolio investments — hedge funds — tax
  18. Univar Holdco Canada ULC v The Queen, 2016 TCC 159 — 2016-06-22 — shares — non-resident — corporation — tax — non-arm s length
  19. Anderson v The Queen, 2016 TCC 106 — 2016-04-29 — expenses — business — source of income — taxpayer — entertainment
  20. Thibeault v The Queen, 2015 TCC 271 — 2015-11-05 — vessel — leasing — property — business — revenue
  21. Boroumand v The Queen, 2015 TCC 239 — 2015-11-05 — net worth — income — taxpayer — transcript — volume
  22. Birchcliff Energy Ltd v The Queen, 2015 TCC 232 — 2015-10-01— shares — amalgamation — subscription receipts — acquisition of control — tax
  23. Kruger Incorporated v The Queen, 2015 TCC 119 — 2015-05-26 — mark to market — foreign currency — value — well-accepted business principles — income
  24. Nanica Holdings Limited v The Queen, 2015 TCC 85 — 2015-04-10 —tax — taxation — corporation — amount — taxable dividends
  25. Pareto Corporation v MNR, 2015 TCC 47 — 2015-02-20 — field agents — independent contractors — program managers — customer — pensionable employment
  26. George Weston Limited v The Queen, 2015 TCC 42 — 2015-02-19 — swaps — hedge — currency — capital — debt to equity ratio
  27. French v The Queen, 2015 TCC 35 — 2015-02-11 — gift — common — bijuralism — federal legislation — argument
  28. Kang v The Queen, 2015 TCC 18 — 2015-01-27 — amounts seized — assessments — auditor — currency exchange — explanations
  29. Salloum v The Queen, 2014 TCC 366 — 2014-12-12 — business — taxpayer — profit — activity — input tax credits
  30. McInnes v The Queen, 2014 TCC 247 — 2014-08-08 —property — income — rental — tenants — business
  31. Antifaiff v The Queen, 2014 TCC 216 — 2014-07-17 —penalties — reporting periods ending — remit — credits — net tax
  32. Daimsis v The Queen, 2014 TCC 118 — 2014-04-28 — taxation — income — fiancé — expenses — living
  33. Descarries v The Queen, 2014 TCC 75 — 2014-03-07 — shares — paid-up capital — dividend — adjusted cost base — redemption
  34. Black v The Queen, 2014 TCC 12 — 2014-01-14 — resident — tax — income — treaty — purposes
  35. Garber v The Queen, 2014 TCC 1 — 2014-01-07 — investors — yacht chartering business — yachts — partnership — fraud
  36. SB Towing Inc v MNR, 2013 TCC 358 — 2013-11-08 — independent contractors — employer-employee relationship — call — reject calls — roadside assistance
  37. Vicars v The Queen, 2013 TCC 329 — 2013-10-24 — income — net worth analysis — summaries — taxpayer — cash
  38. Bouchard v The Queen, 2013 TCC 247 — 2013-08-07 — partnership — taxpayer — tennis player — income — profit
  39. Lehigh Cement Limited v The Queen, 2013 TCC 176 — 2013-05-29 — foreign affiliate — non-resident corporation — shares — tax — taxpayer
  40. Gwartz v The Queen, 2013 TCC 86 — 2013-05-01 — capital gains — tax — transactions — income splitting — dividend
  41. Dysert v The Queen, 2013 TCC 57 — 2013-02-21 — resident — tie-breaker rules — centre of vital interests — sojourn — ties
  42. Tchebotar v The Queen, 2013 TCC 32 — 2013-01-29 — taxpayer — auditor — adjustments to the net worth — totals — income
  43. Massicolli v The Queen, 2012 TCC 344 — 2012-10-01 — assistant — taxpayer — mailings — research — hire
  44. 9098-9005 Quebec Inc v The Queen, 2012 TCC 324 — 2012-04-19 — remuneration — office — ascertainable stipend — estate — definition
  45. Ruff v The Queen, 2012 TCC 105 — 2012-04-03 — source of income — e-mail — security company — release of the container — expense
  46. Weyerhaeuser Company Limited v The Queen, 2012 TCC 106 — 2012-03-30 — income from logging operations — taxpayer — standing timber — logs — capital gains
  47. Kriplani v The Queen, 2011 TCC 542 — 2011-11-28 — shares — stocks — capital — transactions — account
  48. Canadian Winesecrets Inc v The Queen, 2011 TCC 390 — 2011-09-16 — goodwill — rollover — expert — business — proprietorship
  49. Perreault v The Queen, 2011 TCC 270 — 2011-05-19— taxpayer — business — profit — activity — site
  50. Emond v The Queen, 2011 TCC 142 — 2011-03-10— taxpayer — deduction — income — expenses — travel
  51. Hamilton v The Queen, 2010 TCC 591 — 2010-11-17 — taxpayer — net worth assessment — penalties — income — tax
  52. Wescast Industries Inc v The Queen, 2010 TCC 538 — 2010-10-21 — capital — exhaust manifolds — machining — payments — joint venture
  53. Qian v The Queen, 2010 TCC 537 — 2010-10-21 — gifts — income — taxation — net worth — health spa
  54. Garage Gilles Gingras v The Queen, 2010 TCC 343 — 2010-07-02 — net worth method — auditor — income — taxpayer — taxation
  55. Reilly v The Queen, 2010 TCC 326 — 2010-06-17 — profit — well-accepted business principles — income — accounting — mayor
  56. Brown v The Queen, 2010 TCC 229 — 2010-05-04 — net worth assessment — motion — taxpayer — proceeded on a rough net — audit
  57. Charran v The Queen, 2010 TCC 201 — 2010-04-20 — debt — taxpayer — line of credit — small business corporation — shareholder
  58. The Toronto Parking Authority v MNR, 2010 TCC 193 — 2010-04-12 — parking — benefit — attendants — lots — deposit
  59. Pan v The Queen, 2010 TCC 147 — 2010-03-15 — tuition — residents — definition of qualifying educational program — student — benefit
  60. Dao v The Queen, 2010 TCC 84 — 2010-02-16 — taxpayer — net worth — loan — evidence — penalties
  61. Bibby v The Queen, 2009 TCC 588 — 2009-11-13 — shareholder — income — management fees — loan — taxation
  62. Morgan v The Queen, 2009 TCC 552 — 2009-10-28 — taxpayer — activity — source of income — pursuit of profit — spouse
  63. Antle v The Queen, 2009 TCC 465 — 2009-09-18 — shares — tax — trust — capital gains — avoidance
  64. Alberta Power (2000) Ltd v The Queen, 2009 TCC 412 — 2009-08-21 — plant — balancing pool administrator — power purchase arrangement — beneficial interest — capital
  65. Landry v The Queen, 2009 TCC 399 — 2009-08-10 — net worth — taxpayer — gifts — pub — testimony
  66. Sarwari v The Queen, 2009 TCC 357 — 2009-07-06 — unreported income — net worth analysis — taxpayer — end — principal residence
  67. Bilodeau v The Queen, 2009 TCC 315 — 2009-06-19 — taxable — premiums — life insurance policies — income — surrender
  68. Sprio v The Queen, 2009 TCC 275 — 2009-03-10 — net worth method — income — taxpayer — withdrawals — assets
  69. Williams v The Queen, 2009 TCC 93 — 2009-02-11 — business — source of income — expenses — amount — claimed
  70. Grein v The Queen, 2008 TCC 573 — 2008-11-14 — income — net worth assessment — auditor — taxpayer — loan
  71. Begley v The Queen, 2008 TCC 605 — 2008-11-06 — surrogatum principle — tax — professional income — disability pension — insurance
  72. Kaegi v The Queen, 2008 TCC 566 — 2008-10-07 —business — songs — pursuit of profit — losses — endeavour
  73. Vachon Estate v The Queen, 2008 TCC 480 — 2008-08-29 — officials — union — central councils — remuneration — stipend
  74. Olver v The Queen, 2008 TCC 352 — 2008-06-11 — business — profit — taxpayer — source of income — going platinum
  75. Caputo v The Queen, 2008 TCC 263 — 2008-05-02 — taxpayer — source of income — activity — profit — at-risk adjustment
  76. Storwick Sr v The Queen, 2008 TCC 268 — 2008-05-02 — taxpayer — source of income — activity — profit — at-risk adjustment
  77. Falkenberg v The Queen, 2008 TCC 265 — 2008-05-02 — taxpayer — source of income — activity — profit — at-risk adjustment
  78. Madell v The Queen, 2008 TCC 264 — 2008-05-02 — taxpayer — source of income — activity — profit — at-risk adjustment
  79. Li v The Queen, 2008 TCC 175 — 2008-03-31 — business — parking tickets — taxpayer — expenses — amount
  80. DiMaria v The Queen, 2008 TCC 114 — 2008-03-07 — scholarship — taxpayer — award — benefit — income
  81. Beaudry v The Queen, 2008 TCC 17 — 2008-01-30 — monoclonal antibodies — scientific research — currency — experimental development — cruzeiros
  82. Lau v The Queen, 2007 TCC 718 — 2007-12-05 — co-venturer — joint venture — units — operator — election
  83. Melnyk v The Queen, 2007 TCC 713 — 2007-11-26 — citizens — trivializes — taxation — assumptions — contesting
  84. Skyway Developments Ltd v The Queen, 2007 TCC 616 — 2007-11-05 — income tax return — mailed — mail — financial statements — mailing
  85. Garcia v The Queen, 2007 TCC 548 — 2007-09-28 — resident — bonus — income — derived — employment
  86. Brooks v The Queen, 2007 TCC 557 — 2007-09-20 — taxpayer — profit — inventory — source of income — activity
  87. Black v The Queen, 2007 TCC 679 — 2007-09-19 — comparative net worth — seadoo — taxpayer — income — trailer
  88. Black v The Queen, 2007 TCC 676 — 2007-09-17 — taxpayer — income — net worth assessment — motorcycles — evidence
  89. Dubois v The Queen, 2007 TCC 461 — 2007-08-08 — taxpayer s income — property — capital expenditure — source — building
  90. RCI Environnement Inc(Centres de Transbordement et de Valorisation Nord-Sud Inc) v The Queen, 2007 TCC 647 — 2007-07-27 — non-competition agreements — eligible capital — million — taxpayer — property
  91. Jenner v The Queen, 2007 TCC 141 — 2007-05-15 — business — rental — registrant — income — camper
  92. Adler v The Queen, 2007 TCC 272 — 2007-01-12 — parking pass — bus — pay band — vehicle — work
  93. Mackay v The Queen, 2006 TCC 530 — 2006-10-02 — shares — corporations — loan — numbered company — debt
  94. Laquerre v The Queen, 2006 TCC 404 — 2006-07-21 — pensionable service — reached sixty years of age — indexation — receipt of a pension — reached fifty-eight years of age
  95. Anchor Pointe Energy Ltd v The Queen, 2006 TCC 424 — 2006-07-21 — assumptions — seismic data — taxpayer — onus — assessment
  96. Ceco Operations Ltd v The Queen, 2006 TCC 256 — 2006-06-12 — taxpayer — fair market value — partnership — property — amount
  97. O’Rourke Marketing Corporation Ltd v The Queen, 2006 TCC 5 — 2006-03-23 — capital — garage — repairs — building — work
  98. Humphrey v The Queen, 2006 TCC 168 — 2006-03-09 — estoppel — income — taxpayer — business — bankruptcy
  99. Lafond v The Queen, 2006 TCC 17 — 2006-01-03 — personal expenditures — net worth — vérificateur — dépenses personnelles — income
  100. Blais v The Queen, 2005 TCC 417 — 2005-10-25 — expert — spectrophotometry — rutin — translation — hops
  101. Cheung v The Queen, 2005 TCC 83 — 2005-03-04 — net worth — business income — amount — stated — taxpayer
  102. Beliveau v The Queen, 2005 TCC 73 — 2005-01-27 — net worth — income — auditor — period — cost of living
  103. Hébert v The Queen, 2004 TCC 760 — 2004-12-13 — game rooms — expenses — recreational vehicles — boat — advertising
  104. Inco Limited v The Queen, 2004 TCC 468 — 2004-10-18 — debentures — foreign exchange — dollar relative to the dollar — principal amount of the obligation — deduction
  105. Larouche v The Queen, 2004 TCC 629 — 2004-09-22 — capital gain — taxation — gross negligence — report taxable capital gains — penalties
  106. Pete v MNR, 2004 TCC 559 — 2004-08-16 — insurable hours — worked — unpaid overtime — paid — complaint
  107. Nadeau v The Queen, 2004 TCC 433 — 2004-06-22 — income — computing the taxpayer — premiums — foreign tax credit — probate
  108. Klotz v The Queen, 2004 TCC 147 — 2004-02-13 — prints — personal-use property — lithographs — market — artists
  109. Toth v The Queen, 2004 TCC 56 — 2004-01-15 — penalties — income — deduction of fines — forfeited — incurred for the purpose
  110. Delaunière v The Queen, 2003 TCC 739 — 2003-11-14 — auditor — net worth — taxpayer — income — taxation
  111. Roberge v The Queen, 2003 TCC 300 — 2003-05-08 — taxpayer — activity — building concerned — source of income — profit
  112. Loyens v The Queen, 2003 TCC 214 — 2003-04-04 — property — partnership — transfer — corporation on a tax-deferred basis — cheques
  113. Durber v The Queen, 2002 CanLII 1076 (TCC) — 2002-08-08 — taxpayer — rent — mobile home — source of income — activity
  114. Imperial Oil Limited v The Queen, 2002 CanLII 1060 (TCC) — 2002-07-31 — million — investment allowance — tax — short-term securities — loan
  115. Cappelletto v The Queen, 2002 CanLII 1063 (TCC) — 2002-07-30 — expenses — taxation — taxpayer — business — personal
  116. Bolay v The Queen, 2002 CanLII 772 (TCC) — 2002-05-23 — net worth — taxation — income — debt — taxpayer
  117. Mathew v The Queen, 2002 CanLII 46779 (TCC) — 2002-05-03 — transactions — tax benefit — losses — partnership — avoidance
  118. Raegele v The Queen, 2002 CanLII 932 (TCC) — 2002-04-03 — expenses — income — business — taxpayer — incurred
  119. Kinguk Trawl Inc v The Queen, 2002 CanLII 914 (TCC) — 2002-01-22 — shrimp — line of credit — trawlers — catch — business
  120. CJ Bouchard Réparation Ltée v The Queen, 2001 CanLII 638 (TCC) — 2001-11-27 — income — property — ship — business — bareboat
  121. Mathieu v The Queen, 2001 CanLII 659 (TCC) — 2001-08-15 — support — legal expenses incurred to collect — subdivision — income from property — computing
  122. Gifford v The Queen, 2001 CanLII 559 (TCC) — 2001-02-15 — capital — interest — borrowed — deductible — expenditure
  123. Rouillard v The Queen, 1999 CanLII 475 (TCC) — 1999-10-01 — taxpayer — income — expense — performance of the duties — employment
  124. Bergeron v The Queen, 1999 CanLII 279 (TCC) — 1999-08-19 — income — subdivision — taxpayer — legal expenses incurred to collect — property
  125. Bergeron v R, 1999 CanLII 34832 (TCC) — 1999-08-17 — income — subdivision — taxpayer — legal expenses incurred to collect — property
  126. Lussier v The Queen, 1999 CanLII 329 (TCC) — 1999-07-16 — designation — tax — income — beneficiary — trust
  127. Shepp v The Queen, 1999 CanLII 284 (TCC) — 1999-01-25 — fair market value — dividends — capital — taxpayer — disposition
  128. Betteridge v The Queen, 1998 CanLII 149 (TCC) — 1998-12-07 — business — preponderant purpose — embryos — research — universities
  129. Speer v The Queen, 1998 CanLII 267 (TCC) — 1998-11-24 — dividends — fees — companies — non-arm s length — tax
  130. Maatouk v The Queen, 1998 CanLII 150 (TCC) — 1998-11-10— convenience store — deposited — income — net worth — cash
  131. Meager Creek Holdings Ltd v The Queen, 1998 CanLII 355 (TCC) — 1998-08-24 — dividends — series of transactions — capital gain — one-third of the shares — tax
  132. Hansen v The Queen, 1998 CanLII 197 (TCC) — 1998-07-27 — expenses — taxpayer — prejudgment interest — income — costs
  133. Frank Beban Logging Ltd v The Queen, 1998 CanLII 389 (TCC) — 1998-01-20 — out-of-pocket expenses — income — payment — logging — government

 

CITATIONS BY THE PROVINCIAL COURTS

[Select Cases]

Collins Family Trust v. Canada (Attorney General), 2019 CarswellBC 1826, 2019 BCSC 1030 (British Columbia Supreme Court) 2019-06-25 British Columbia Tax – Income tax – Trusts – Miscellaneous – Contracts – Mistake – As grounds of rescission – Judges and courts – Stare decisis – Decisions of courts of superior jurisdiction