| Ref | Date of Decision | Initial Appellant Name | Court | Appeal # (linked) | Link to Appeal Docket | Firm(s) | Classification (Work in Progress) | Nature | Status | Case Name | Hearing Date | Date of Initial Notice of Appeal | Date File Closed or Latest Action | Citation | Disposition | Synopsis | Primary Issue | Secondary Issue | Outcome on Primary | Outcome on Secondary | Crown Score 48 (Post-Trustco 40) | Taxpayer Score 43 (Post-Trustco 28) | Decision on GAAR? Yes/No | Deciding Judge(s) | Dissenting Judge(s) | Crown Counsel | Taxpayer Counsel | Crown DoG Score 37 (Post-Trustco 29) | Taxpayer DoG Score 40 (Post-Trustco 26) | Link to Decision | Earliest Taxation Year | Number of Years Since End of Transaction Year to Resolution - 11.59 | Number of Years from Notice of Appeal to Most Recent Decision - 5.07 | Notes |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1126 | 2024-05-09 00:00:00 | DAC Investment Holdings Inc. | TCC | 2021-1079(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=195045 | Thorsteinssons LLP | General Anti Avoidance Rule - GAAR | Heard | DAC Investment Holdings Inc. v. His Majesty The King | 2023-05-23 00:00:00 | 2021-05-05 00:00:00 | 2024-05-09 00:00:00 | 2024 TCC 63 | Allowed | Continuance out of Canada of CCPC. | GAAR | Allowed | 0 | 1 | Yes | The Honourable Justice Steven K. D’Arcy | Arnold H. Bornstein Christopher M. Bartlett | Matthew G. Williams Florence SauveBrittany D. Rossler | 0 | 1 | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/521265/index.do | 2015 | 8.36 | 3.01 | |||||
| 1126 | 2024-05-06 00:00:00 | Investissements Hexagone Inc. | TCC | 2021-3205(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197408 | De Grandpré Chait S.E.N.C.R.L./LLP | Income tax avoidance, Allowable Business Investment Loss (ABIL) | Withdrawn | 1970-01-01 00:00:00 | 2021-12-23 00:00:00 | 2024-05-06 00:00:00 | Withdrawal accepted prior to hearing | ||||||||||||||||||||||
| 1112 | 2024-04-05 00:00:00 | 1192896 Alberta Ltd. | N/A | 2017-940(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175594 | Thorsteinssons LLP | Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR | Settled | 1970-01-01 00:00:00 | 2017-03-01 00:00:00 | 2024-04-05 00:00:00 | N/A | Adj. prior to hearing - Sine die | N/A | First docket I have seen in a GAAR case labelled, "Settled" | |||||||||||||||||||
| 1111 | 2024-03-11 00:00:00 | DEML Investments Limited | TCC | 2017-922(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175593 | McCarthy Tétrault LLP | General Anti Avoidance Rule - GAAR, Capital loss | Appealed to Higher Court | DEML INVESTMENTS LIMITED AND HIS MAJESTY THE KING | 2022-05-02 00:00:00 | 2017-02-28 00:00:00 | 2024-03-11 00:00:00 | 2023 TCC 27 | Dismissed | This is a general anti-avoidance rule (GAAR) matter, involving Canadian resource property (CRP) as defined in the federal Income Tax Act (Act). | GAAR | Dismissed | 1 | 0 | Yes | The Honourable Justice Bruce Russell | Grant Nash Carla Lamash | Anu Koshal Raj Koshal | 1 | 0 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521231/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2007 | 16.21 | 7.04 | |||||
| 1119 | 2024-03-07 00:00:00 | 3295940 Canada Inc. v. The Queen | FCA | A-201-22 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | EY Cabinet d'avocats | General Anti Avoidance Rule - GAAR, Capital gain | Decision Received from Federal Court | 3295940 CANADA INC. AND HER MAJESTY THE QUEEN | 2023-11-15 00:00:00 | 2017-11-29 00:00:00 | 2024-03-07 00:00:00 | 2024 FCA 42 | Allowed | A “plain-vanilla tax‐planning opportunity” whereby Micsau used its high cost to be taxed on its true economic gain ended up being, for the Tax Court of Canada, an abusive avoidance transaction by 3295940. | GAAR | Allowed | 0 | 1 | Yes | GOYETTE J.A. DE MONTIGNY C.J. HECKMAN J.A. | Yanick Houle Sara Jahanbakhsh | Roger Taylor Daniel Sandler Alexandra Auger | 0 | 1 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521355/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2002 | 21.2 | 6.27 | Related Appeals: 2018-2246(IT)G Gestion Micsau Inc., |
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| 1128 | 2024-02-16 00:00:00 | Compass Group Canada Ltd. | TCC | 2022-1369(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=198970 | Osler, Hoskin & Harcourt LLP | General Anti Avoidance Rule - GAAR | Closed | 1970-01-01 00:00:00 | 2022-05-18 00:00:00 | 2024-02-16 00:00:00 | Consent Allowed Prior To Hearing | ||||||||||||||||||||||
| 1125 | 2024-02-15 00:00:00 | Onex Corporation | TCC | 2021-2885(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197034 | Osler, Hoskin & Harcourt LLP | Withdrawal accepted prior to hearing | Closed | 1970-01-01 00:00:00 | 2021-11-18 00:00:00 | 2024-02-15 00:00:00 | Withdrawal accepted prior to hearing | ||||||||||||||||||||||
| 1098 | 2024-02-02 00:00:00 | Total Energy Services Inc. | TCC | 2016-367(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168905 | Bennet Jones LLP | Scientific Research & Development Credit, General Anti Avoidance Rule - GAAR | Settled | Total Energy Services Inc. v. The King | 2022-06-20 00:00:00 | 2016-01-27 00:00:00 | 2024-02-02 00:00:00 | 2024 TCC 12 | Dismissed | This is another loss–trading case. | GAAR | Dismissed | 1 | 0 | Yes | The Honourable Justice F.J. Pizzitelli | Matthew Turnell Neva Beckie Alexander Wind Eric Brown | Jehad Haymour Wesley Novotny Sophie Virji Anna Lekash | 1 | 0 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521215/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2010 | 13.1 | 8.02 | |||||
| 1092 | 2023-12-27 00:00:00 | Madison Pacific Properties | TCC | 2014-3959(IT)G | 2014-3959(IT)G | Thorsteinssons LLP | Capital loss, General Anti Avoidance Rule - GAAR | Appealed to Higher Court | MADISON PACIFIC PROPERTIES INC. v. HIS MAJESTY THE KING | 2020-11-10 00:00:00 | 2014-11-03 00:00:00 | 2023-12-27 00:00:00 | 2023 TCC 180 | Appealed to Higher Court | Loss-trading case. The appeal involves the application of the general anti-avoidance rule (the “GAAR”) to the Appellant’s deduction of net capital losses. | GAAR | Dismissed | 1 | 0 | Yes | The Honourable Justice David E. Graham | Perry Derksen Dominic Bédard-Lapointe (for all but November 17, 2023) Yanick Houle Eric Brown Erin Krawchuk (on November 17, 2023, only) | David R. Davies S. Natasha Kisilevsky Tyler Berg | 1 | 0 | 2023 TCC 180 | 2009 | 14 | 9.15 | Related Appeals: 2013-3888(IT)G 1073774 Properties Inc., 2018-540(IT)G Metro Vancouver Properties Corp., 2013-3885(IT)G MP Western Properties Inc., |
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| 1113 | 2023-12-13 00:00:00 | Husky Energy Inc. | TCC | 2017-1252(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175937 | McCarthy Tétrault LLP | General Anti Avoidance Rule - GAAR | Appealed to Higher Court | HUSKY ENERGY INC. AND HIS MAJESTY THE KING HUTCHISON WHAMPOA LUXEMBOURG HOLDINGS S.À.R.L. AND HIS MAJESTY THE KING L.F. MANAGEMENT AND INVESTMENT S.A.R.L. AND HIS MAJESTY THE KING | 2023-01-09 00:00:00 | 2017-03-17 00:00:00 | 2023-12-13 00:00:00 | 2023 TCC 167 | Dismissed | Whether Part XIII of the Income Tax Act, R.S.C. 1985, c.1 (5th Supp.)(the “ITA”) was exigible on the Dividends at the rate of 15% or 5% under the Barbados Tax Treaty. | Rate of Part XIII Tax | GAAR | Allowed | Dismissed | 0 | 1 | Yes | The Honourable Justice John R. Owen | Pascal Tétrault Montano Cabezas David McLeod | Nicolas X. Cloutier Dominic Bédard-Lapointe Robert Celac Margaret Nixon Pierre‐Louis Le Saunier Zev Smith Louise R. Summerhill Josh Kumar Monica Carinci | 0 | 1 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521215/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2003 | 19.96 | 6.75 | |||
| 1106 | 2023-11-30 00:00:00 | MMV Capital Partners Inc. | FCA | A-245-20 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Deloitte Tax Law LLP | General Anti Avoidance Rule - GAAR, Non capital losses | Allowed | HIS MAJESTY THE KING v. MMV CAPITAL PARTNERS INC. | 2023-10-31 00:00:00 | December 1, 2016 | 2023-11-30 00:00:00 | 2023 FCA 234 | Allowed | Whether a misuse of loss use restriction rules in section 111. | GAAR | Allowed | 1 | 0 | Yes | MONAGHAN J.A. WOODS J.A. LASKIN J.A. | Perry Derksen Matthew Turnell Eric Brown | Michael Collinge Kevin Chan | 1 | 0 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521296/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2011 | 11.92 | 7 | |||||
| 1120 | 2023-10-03 00:00:00 | Quebecor Inc. | TCC | 2018-979(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=181172 | Norton Rose Fulbright Canada | General Anti Avoidance Rule - GAAR | Appealed to Higher Court | QUEBECOR INC. AND HIS MAJESTY THE KING | 2021-06-29 00:00:00 | 2018-03-15 00:00:00 | 2023-10-03 00:00:00 | 2023 TCC 142 | Allowed | Series of related party transaction to move ACB to shelter gain on sale of shares. | GAAR | Allowed | 0 | 1 | Yes | The Honourable Justice Sylvain Ouimet | Natalie Goulard Marie-Aimée Cantin Sara Jahanbakhsh | Wilfrid Lefebvre Catherine Dubé | 0 | 1 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521165/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2007 | 15.77 | 5.56 | |||||
| 1128 | 2023-09-27 00:00:00 | Canteen of Canada Limited | TCC | 2022-660(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=198099 | Osler, Hoskin & Harcourt LLP | General Anti Avoidance Rule - GAAR | Closed | 1970-01-01 00:00:00 | 2022-03-04 00:00:00 | 2023-09-27 00:00:00 | Consent Allowed Prior To Hearing | ||||||||||||||||||||||
| 1125 | 2023-07-28 00:00:00 | 3077603 Nova Scotia Limited | TCC | 2021-2883(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197051 | Osler, Hoskin & Harcourt LLP | General Anti Avoidance Rule - GAAR | Closed | 1970-01-01 00:00:00 | 2021-11-18 00:00:00 | 2023-07-28 00:00:00 | Withdrawal accepted prior to hearing | ||||||||||||||||||||||
| 1105 | 2023-07-05 00:00:00 | Microbjo Properties Inc. | FCA | A-115-21 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Dentons Canada LLP | Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR | Heard | Canada v. Microbjo Properties Inc. | 2020-09-21 00:00:00 | November 7, 2016 | 2023-07-05 00:00:00 | 2023 FCA 157 | Allowed | Consequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton. | 160 Liability | GAAR | Allowed | Dismissed | 1 | 0 | Yes | NOËL C. BOIVIN J.A. GLEASON J.A. | Perry Derksen Laura Zumpano Eric Brown | Jacob Yau Yves St-Cyr Caroline Harrell | 0 | 1 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521223/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2006 | 16.52 | 6.66 | Crown won under section 160 but would have lost under GAAR. Related Appeals: DAMIS PROPERTIES INC. SABEL INVESTMENTS II-A LIMITED ZAGJO HOLDINGS LIMITED DEVAMM INVESTMENTS II-A LIMITED |
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| 1091 | 2023-05-26 00:00:00 | Deans Knight Income Corporation | SCC | No. 39869 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39869 | Burnet Duckworth & Palmer LLP | General Anti Avoidance Rule - GAAR, iNput Tax Credits | Allowed | Deans Knight Income Corporation v. Her Majesty The Queen | 2022-11-02 00:00:00 | 2014-10-24 00:00:00 | 2023-05-26 00:00:00 | Deans Knight Income Corp. v. Canada, 2023 SCC 16 | Pending Appeal | GAAR | Allowed | 1 | 0 | Yes | Rowe J. (Wagner C.J. and Karakatsanis, Martin, Kasirer, Jamal and O’Bonsawin JJ. concurring) | Côté J. | Attorney General of Canada | Burnet, Duckworth & Palmer | 1 | 0 | https://www.canlii.org/en/ca/scc/doc/2023/2023scc16/2023scc16.html?resultIndex=18&resultId=10ee8c2ddd424422937be6a49ce1783a&searchId=2024-05-12T16:06:42:334/8a29fffed21948edac9f9cca0b2cb8ad&searchUrlHash=AAAAAQA0Iml0YSAyNDUiIG9yICJHQUFSIiBvciAiR2VuZXJhbCBBbnRpLWF2b2lkYW5jZSBSdWxlIgAAAAAB | 2008 | 14.41 | 8.59 | |||||
| 1119 | 2022-06-30 00:00:00 | 3295940 Canada Inc. v. The Queen | TCC | 2017-4685(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=179709 | EY Cabinet d'avocats | General Anti Avoidance Rule - GAAR, Capital gain | Decision Received from Federal Court | 3295940 CANADA INC. AND HER MAJESTY THE QUEEN | 2020-09-08 00:00:00 | 2017-11-29 00:00:00 | 2022-06-30 00:00:00 | 2022 TCC I68 | Held in Abeyance | Series of transactions put in place to circumvent the application of subsection 55(2) of the Act through the inappropriate use of the CDA scheme to reduce the capital gain. | GAAR | Dismissed | 0 | 0 | Yes | The Honourable Justice Réal Favreau | Yanick Houle Sara Jahanbakhsh Dominic Bédard‐Lapointe | Roger Taylor Marie‐Claude Marcil Stéphanie Valois | 0 | 0 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/520946/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | ||||||||
| 1089 | 2022-04-01 00:00:00 | Magren Holdings Ltd. | TCC | 2017-486(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175079 | Fillmore Riley LLP | Capital Dividend, General Anti Avoidance Rule - GAAR, Capital gain | Appealed to higher court | Magren Holdings Ltd. v. The Queen | 2019-02-11 00:00:00 | 2017-02-02 00:00:00 | 2021-12-06 00:00:00 | 2021 TCC 42 | Appealed to Higher Court | A series of transactions undertaken in order to artificially manufacture capital gains and offsetting capital losses leading to alleged additions to the capital dividend accounts and payment of non-taxable capital dividends to shareholders, including Grenon, See Ref 1113. | Part III Tax, Ineffective transactions sham, misrepresention | GAAR | Allowed | Allowed | 1 | 0 | Yes | Guy R. Smith | Ifeanyi Nwachukwu Tanis Halpape Christopher Kitchen Jeremy Tiger | Cy M. Fien Brandon Barnes Trickett Ari M. Hanson Aron W. Grusko | 1 | 0 | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/499411/index.do?q=Magren+Holdings+Ltd. | 2005 | 15.94 | 4.84 | Holding companies of James Grenon | ||
| 1075 | 2022-03-31 00:00:00 | David Herring | TCC | 2012-112(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=146147 | EY Cabinet d'avocats | Transfer of property | Closed | DAVID HERRING, KENNETH L. MILLEY, MARC HALFORD, THOMAS BREEN, GARRY INNANEN, LAURIE COGHLIN, SONNY GOLDSTEIN AND HER MAJESTY THE QUEEN | 2019-09-20 00:00:00 | 2012-01-03 00:00:00 | 2022-07-26 00:00:00 | 2022 TCC 41 | Dismissed | Leveraged donation program. | Donation | GAAR | Dismissed | No Finding | 1 | 0 | No | The Honourable Justice Guy R. Smith | Charles Camirand Dan Daniels | Terry McCaffrey Anahita Tajadod | 0 | 0 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/520915/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | 2002 | 19.58 | 10.57 | The Respondent had initially relied on the General Anti-Avoidance Rule pursuant to section 245 of the Act, but chose not to make any written submissions and accordingly, it will not be necessary to address that argument. | ||
| 1096 | 2021-12-03 00:00:00 | Loblaw Financial Holdings Inc. | SCC | 2015-2998(IT)G, 39220 | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=165554 | Osler, Hoskin & Harcourt LLP | Business Income | Dismissed | Loblaw Financial Holdings Inc. v. Canada | 2021-05-13 00:00:00 | July 2, 2015 | 2021-12-03 00:00:00 | 2021 SCC 51 | Dismissed | Whether income of a foreign affiliate is FAPI, or in the alternative, whether subject to GAAR. | FAPI | Dismissed | 0 | 0 | No | Côté J. (Wagner C.J. and Moldaver, Karakatsanis, Brown, Martin and Kasirer JJ. concurring) | Eric A. Noble and Elizabeth Chasson | Al Meghji and Pooja Mihailovich | 0 | 0 | https://scc-csc.lexum.com/scc-csc/scc-csc/en/item/19096/index.do | 2001 | 19.94 | 6.43 | A GAAR case with a FAPI ending. Since it was decided on the FAPI rules,but the GAAR was won at the TCC I still consider it a GAAR win for Taxpayer, see also the SCC Case in Brief https://www.scc-csc.ca/case-dossier/cb/2021/39220-eng.aspx | ||||
| 1089 | 2021-12-01 00:00:00 | James T. Grenon | TCC | 2014-4440(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161840 | Fillmore Riley LLP | Costs | Appealed to Higher Court | JAMES T. GRENON v. HER MAJESTY THE QUEEN | Written | 2014-10-15 00:00:00 | 2021-12-01 00:00:00 | 2021 TCC 89 | Allowed | Costs | Allowed | Yes | The Honourable Justice Guy R. Smith | Ifeanyi Nwachukwu Tanis Halpape Christopher Kitchen Jeremy Tiger | Cy M. Fien Brandon Barnes Trickett Ari M. Hanson Aron W. Grusko John J. Tobin Linda Plumpton James Gotowiec | https://decisions.fca-caf.ca/tcc-cci/decisions/en/item/516992/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 | |||||||||||||
| 1093 | 2021-11-26 00:00:00 | Alta Energy Luxembourg S.A.R.L. | SCC | No. 39113 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39113 | Thorsteinssons LLP | Capital gain from disposition of shares | Closed | Canada v. Alta Energy Luxembourg S.A.R.L. | 2021-03-19 00:00:00 | 2014-12-03 00:00:00 | 2021-11-26 00:00:00 | 2021 SCC 49 | Dismissed | Whether gain on sale of shares taxable. Immovaable Property siuated in Canada or Excluded Property, aletrnatively whether GAAR applies. | Article 13(4) Canada Luxembourg Treaty | GAAR | Dismissed | Dismissed | 0 | 1 | Yes | Abella, Moldaver, Karakatsanis, Côté, Brown, Kasirer | Rowe Martin Wagner | 0 | 1 | https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/19089/index.do | 2011 | 9.91 | 6.99 | ||||
| 1124 | 2021-10-01 00:00:00 | Robert Friesen | TCC | 2020-2090(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=193408 | Fillmore Riley LLP | General Anti Avoidance Rule - GAAR, Penalties and interests, Interest income earned on investments | Closed | 1970-01-01 00:00:00 | 2020-10-29 00:00:00 | 2021-10-01 00:00:00 | Consent Allowed Prior To Hearing | ||||||||||||||||||||||
| 1124 | 2021-10-01 00:00:00 | Blueshore Financial Credit Union | N/A | 2020-2077(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=193390 | Borden Ladner Gervais | General Anti Avoidance Rule - GAAR, Statute Barred, Interest income earned on investments | Closed | N/A | N/A | 2020-10-29 00:00:00 | 2021-10-01 00:00:00 | N/A | Consent allowed prior to hearing | ||||||||||||||||||||
| 1110 | 2021-09-16 00:00:00 | Computershare Trust Company of Canada as Trustee | N/A | 2017-969(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175645 | Fasken Martineau DuMoulin LLP | General Anti Avoidance Rule - GAAR, Arrears Interest, Tax payable | Closed | N/A | N/A | February 13, 2017 | 2021-09-16 00:00:00 | N/A | Withdrawn | ||||||||||||||||||||
| 1109 | 2021-09-01 00:00:00 | Canadian Western Trust Company as Trustee of Self Directed RSP (ITF Ryan Ockey) (17880A) | N/A | 2017-476(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175064 | Blake, Cassels & Graydon LLP | Tax payable, Arrears Interest, Unreported Income | Closed | N/A | N/A | 2017-02-02 00:00:00 | 2021-09-01 00:00:00 | N/A | Withdrawn | Related to Cardel Construction Ltd. | |||||||||||||||||||
| 1108 | 2021-09-01 00:00:00 | Damon Ockey (and Ryan Ockey) | N/A | 2017-501(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175095 | Bennett Jones LLP | RRSP deduction, Shareholder benefits, General Anti Avoidance Rule - GAAR | Closed | N/A | N/A | January 27, 2017 | 2021-09-01 00:00:00 | N/A | Withdrawn | ||||||||||||||||||||
| 1091 | 2021-08-04 00:00:00 | Deans Knight Income Corporation | FCA | A-170-19 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Burnet Duckworth & Palmer LLP | General Anti Avoidance Rule - GAAR, iNput Tax Credits | Closed | Deans Knight Income Corporation v. The Queen | 2021-03-22 00:00:00 | October 24, 2014 | 2021-08-04 00:00:00 | 2021 FCA 160 | Allowed | The application of the general anti-avoidance rule (the GAAR) under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the Act) to a tax loss monetization arrangement. | GAAR | Allowed | 0 | 0 | Yes | WOODS J.A. STRATAS J.A. LASKIN J.A. | Perry Derksen Matthew Turnell Eric Brown Kiel Walker | Barry R. Crump Heather DiGregorio Julia Lisztwan | 0 | 0 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/501203/index.do?q=Deans+Knight | ||||||||
| 1105 | 2021-07-14 00:00:00 | Devamm Investments II-A Limited | TCC | 2016-4788(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173731 | Dentons Canada LLP | Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR | Decision Received from Federal Court | 2020-09-21 00:00:00 | November 7, 2016 | 2021-07-14 00:00:00 | 1970-01-01 00:00:00 | Adj. prior to hearing - Sine die | Consequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton. | 160 Liability | GAAR | Allowed | Allowed | John R. Owen | Natalie Goulard Dominic Bédard-Lapointe Simon Vincent Alain Gareau | Yves St-Cyr Jacob Yau | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties | ||||||||||||
| 1105 | 2021-07-14 00:00:00 | Microbjo Properties Inc. | TCC | 2016-4789(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173733 | Dentons Canada LLP | Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR | Decision Received from Federal Court | 2020-09-21 00:00:00 | November 7, 2016 | 2021-07-14 00:00:00 | 1970-01-01 00:00:00 | Adj. prior to hearing - Sine die | Consequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton. | 160 Liability | GAAR | Allowed | Allowed | John R. Owen | Natalie Goulard Dominic Bédard-Lapointe Simon Vincent Alain Gareau | Yves St-Cyr Jacob Yau | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties | ||||||||||||
| 1105 | 2021-07-14 00:00:00 | Sabel Investments II-A Limited | TCC | 2016-4785(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173734 | Dentons Canada LLP | Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR | Decision Received from Federal Court | 2020-09-21 00:00:00 | November 7, 2016 | 2021-07-14 00:00:00 | 1970-01-01 00:00:00 | Adj. prior to hearing - Sine die | Consequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton. | 160 Liability | GAAR | Allowed | Allowed | John R. Owen | Natalie Goulard Dominic Bédard-Lapointe Simon Vincent Alain Gareau | Yves St-Cyr Jacob Yau | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties | ||||||||||||
| 1105 | 2021-07-14 00:00:00 | Zagjo Holdings Limited | TCC | 2016-4787(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173739 | Dentons Canada LLP | Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR | Decision Received from Federal Court | 2020-09-21 00:00:00 | November 7, 2016 | 2021-07-14 00:00:00 | 1970-01-01 00:00:00 | Adj. prior to hearing - Sine die | Consequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton. | 160 Liability | GAAR | Allowed | Allowed | John R. Owen | Natalie Goulard Dominic Bédard-Lapointe Simon Vincent Alain Gareau | Yves St-Cyr Jacob Yau | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties | ||||||||||||
| 1105 | 2021-07-14 00:00:00 | Damis Properties Inc. | TCC | 2016-4783(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173730 | Dentons Canada LLP | Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR | Decision Received from Federal Court | Damis Properties Inc. v. The Queen | 1970-01-01 00:00:00 | November 7, 2016 | 2021-07-14 00:00:00 | 2021 TCC 44 | Allowed | Cost hearing | Costs | John R. Owen | Natalie Goulard Simon Vincent Dominic Bédard-Lapointe | Yves St-Cyr Jacob Yau | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties | ||||||||||||||
| 1089 | 2021-04-27 00:00:00 | James T. Grenon | TCC | 2014-4440(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161840 | Fillmore Riley LLP | Non-Capital Losses, withdrawal from RRSP | Appealed to Higher Court | JAMES T. GRENON v. HER MAJESTY THE QUEEN | 2019-02-11 00:00:00 | 2014-10-15 00:00:00 | 2021-12-06 00:00:00 | 2021 TCC 30 | Allowed in part | Whether Income Funds were qualified investments for RRSP purposes or a sham, window dressing or whether GAAR should apply. | Qualified RRSP investments | Sham, Window Dressing or GAAR | Allowed in Part | Allowed | 0 | 1 | Yes | The Honourable Justice Guy R. Smith | Ifeanyi Nwachukwu Tanis Halpape Christopher Kitchen Jeremy Tiger | Cy M. Fien Brandon Barnes Trickett Ari M. Hanson Aron W. Grusko John J. Tobin Linda Plumpton James Gotowiec | 0 | 1 | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/495390/index.do?q=Grenon | 2004 | 16.94 | 7.15 | Appeal covers the 2004-2011 Taxation Years | ||
| 1104 | 2021-03-24 00:00:00 | Damis Properties Inc. | TCC | 2016-4783(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173730 | Dentons Canada LLP | Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR | Heard | Damis Properties Inc. v. The Queen | 2020-09-21 00:00:00 | November 7, 2016 | 2021-03-24 00:00:00 | 2021 TCC 44 | Allowed | Consequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton. | 160 Liability | GAAR | Allowed | Allowed | 0 | 1 | Yes | John R. Owen | Natalie Goulard Dominic Bédard-Lapointe Simon Vincent Alain Gareau | Yves St-Cyr Jacob Yau | 0 | 1 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/515550/index.do | ||||||
| 1099 | 2021-02-03 00:00:00 | The Bank of Montreal | TCC | 2016-445(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168995 | Torys LLP | General Anti Avoidance Rule - GAAR, Capital loss | Decision Received from Federal Court | Bank of Montreal v. Queen | Written Submissions | 2016-02-09 00:00:00 | 2021-02-05 00:00:00 | 2021 TCC 3 | Costs | Costs | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/492415/index.do?q=The+Bank+of+Montreal | ||||||||||||||||||
| 1121 | 2021-01-05 00:00:00 | Canadian Imperial Bank of Commerce | N/A | 2018-1191(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=181245 | Osler, Hoskin & Harcourt LLP | Dividend Tax Refund, General Anti Avoidance Rule - GAAR | Closed | N/A | N/A | March 19, 2018 | 2021-01-05 00:00:00 | N/A | Withdrawal accepted prior to hearing | ||||||||||||||||||||
| 1100 | 2020-09-14 00:00:00 | Gladwin Realty Corporation | FCA | A-138-19 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l. | General Anti Avoidance Rule - GAAR | Closed | Gladwin Realty Corporation v. The Queen | 2020-06-08 00:00:00 | 2016-04-29 00:00:00 | 2020-09-14 00:00:00 | 2020 FCA 142 | Dismissed | Complex series of transaction to generate two capital gains and a loss, to allow a distribution of full capital dividend account. | GAAR | Dismissed | 1 | 0 | Yes | NOËL C.J. DE MONTIGNY J.A. LEBLANC J.A. | Nathalie Goulard Marie-France Camire Dominic BÉDARD-LAPOINTE | Wilfred Lefebvre Jonathan Lafrance | 1 | 0 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/485195/index.do?q=GAAR | 2008 | 11.71 | 4.38 | |||||
| 1116 | 2020-08-27 00:00:00 | Rogers Enterprises (2005) Inc.(Successor by Amalgamation to ESRIL (1998) Limited) | TCC | 2017-3617(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=178519 | Osler, Hoskin & Harcourt LLP | General Anti Avoidance Rule - GAAR | Closed | Rogers Enterprises (2015) INC. v. HER MAJESTY THE QUEEN | 2020-02-25 00:00:00 | September 6, 2017 | 2021-11-17 00:00:00 | 2020 TCC 92 | Allowed | Existence of Tax Benefit, Application of GAAR to Exempt Insurance Policy and Capital Dividend Account. | GAAR | Allowed | 0 | 1 | Yes | Don R. Sommerfeldt | Justine Malone Marie-Eve Aubry | Pooja Mihailovich Hemant Tilak | 0 | 1 | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/484573/index.do | 2009 | 11.89 | 4.2 | |||||
| 1106 | 2020-08-12 00:00:00 | MMV Capital Partners Inc. | TCC | 2016-5137(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=174120 | Deloitte Tax Law LLP | General Anti Avoidance Rule - GAAR, Non capital losses | Allowed | MMV Capital Partners Inc. v. The Queen | 2018-07-17 00:00:00 | December 1, 2016 | 2020-08-12 00:00:00 | 2020 TCC 82 | Allowed | Whether a misuse of loss use restriction rules in section 111. | GAAR | Allowed | 0 | 0 | Yes | Randall S. Bocock | Michael Taylor Matthew Turnell | David Muha Michael Collinge Kevin Chan | 0 | 0 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/483788/index.do?q=GAAR | ||||||||
| 1097 | 2020-08-04 00:00:00 | The D Benning Family Trust | TCC | 2015-5618(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168454 | McCarthy Tetrault LLP | General Anti Avoidance Rule - GAAR | Closed | N/A | N/A | 2015-12-22 00:00:00 | 2020-08-10 00:00:00 | `N/A | Consent allowed prior to hearing | ||||||||||||||||||||
| 1099 | 2020-05-04 00:00:00 | The Bank of Montreal | FCA | A-337-18 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Torys LLP | General Anti Avoidance Rule - GAAR, Capital loss | Dismissed | Canada v. Bank of Montreal | 2020-02-06 00:00:00 | 2016-02-09 00:00:00 | 2020-05-04 00:00:00 | 2020 FCA 82 | Dismissed | Whether foreign exchange losses available or subject to GAAR. | 39(2) | GAAR | Dismissed | No Finding | 0 | 1 | Yes | WEBB J.A. NEAR J.A. MACTAVISH J.A. | Natalie Goulard Sara Jahanbakhsh Marie-France Camiré | Martha MacDonald Jerald Wortsman Patrick Reynaud Angelo Nikolakakis (EY Law LLP) | 0 | 1 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/470301/index.do?q=GAAR | 2010 | 9.35 | 4.24 | |||
| 1096 | 2020-04-23 00:00:00 | Loblaw Financial Holdings Inc. | FCA | A-321-18 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Osler, Hoskin & Harcourt LLP | Business Income | Appealed to Higher Court | Loblaw Financial Holdings Inc. v. Canada | 2019-10-15 00:00:00 | July 2, 2015 | 2020-04-23 00:00:00 | 2020 FCA 79 | Appealed to Higher Court | Whether income of a foreign affiliate is FAPI, or in the alternative, whether subject to GAAR. | FAPI | Dismissed | Appealed | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/469751/index.do?q=2020+FCA+79 | |||||||||||||||
| 1076 | 2020-04-07 00:00:00 | George Markou | SCC | No. 39050 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39050 | Davies Ward Phillips & Vineberg LLP | Charitable donations, General Anti Avoidance Rule - GAAR | Closed | George Markou, et. al. v. Her Majesty The Queen | Written | January 20, 2012 | 1970-01-01 00:00:00 | No. 39050 | Dismissed with Costs | https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/18360/index.do | |||||||||||||||||||
| 1093 | 2020-02-12 00:00:00 | Alta Energy Luxembourg S.A.R.L. | FCA | A-315-18 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Thorsteinssons LLP | Capital gain from disposition of shares | Decision Received from Federal Court | Canada v. Alta Energy Luxembourg S.A.R.L. | 2019-11-12 00:00:00 | December 3, 2014 | 2020-02-12 00:00:00 | 2020 FCA 43 | Appealed to Higher Court | Whether gain on sale of shares taxable. Immovaable Property siuated in Canada or Excluded Property, aletrnatively whether GAAR applies. | Article 13(4) Canada Luxembourg Treaty | GAAR | Dismissed | Dismissed | Appealed | Appealed | Yes | WEBB J.A. NEAR J.A. LOCKE J.A. | Natalie Goulard Christopher Bartlett Dominic Bédard-Lapointe | Matthew G. Williams E. Rebecca Potter | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/461326/index.do?q=gaar | Leave to Appeal to Surpreme Court Allowed | |||||||
| 1081 | 2020-01-23 00:00:00 | Univar Holdco Canada Ltd. | TCC | 2013-2834(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154696 | Thorsteinssons LLP | General Anti Avoidance Rule - GAAR | Closed | Univar Holdco Canada Ltd. v. The Queen | Written | 2013-07-26 00:00:00 | 2021-02-09 00:00:00 | 2020 TCC 15 | Costs fixed | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/460271/index.do?q=2020+TCC+15 | |||||||||||||||||||
| 1076 | 2019-12-05 00:00:00 | George Markou | FCA | A-135-18 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Davies Ward Phillips & Vineberg LLP | Charitable donations, General Anti Avoidance Rule - GAAR | Decision Received from Federal Court | Markou v. The Queen | October 17, 2019 | January 20, 2012 | 2019-12-05 00:00:00 | 2019 FCA 299 | Dismissed | Leveraged donation program, whether entitled to deduction, whether GAAR appplies. | Donation tax credit. | GAAR | Dismissed | 1 | 0 | No | NOËL C.J. RIVOALEN J.A. LOCKE J.A. | Arnold H. Bornstein Hasan Junaid Jasmeen Mann | Guy Du Pont, Ad. E Michael H. Lubetsky Anne-Sophie Villeneuve | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/454020/index.do | 2001 | 17.94 | 7.88 | GAAR was not addressed at the FCA and GAAR was not addressed at the TCC, so this case has not been scored as a decision on GAAR. | |||||
| 1077 | 2019-11-14 00:00:00 | Birchcliff Energy Ltd. | SCC | No. 38761 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=38761 | PWC Law LLP | General Anti-Avoidance | Closed | Birchcliff Energy Ltd. v. Her Majesty The Queen | Written | 2012-03-13 00:00:00 | 2019-11-14 00:00:00 | No. 38761 | Dismissed | Leave to Appeal | https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/18030/index.do?q=Birchcliff | ||||||||||||||||||
| 1117 | 2019-05-23 00:00:00 | Electrolux Home Care Products Canada Inc. | N/A | 2017-4113(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=179093 | KPMG Law LLP | General Anti Avoidance Rule - GAAR | Withdrawal accepted prior to hearing | N/A | N/A | October 17, 2017 | 2019-05-23 00:00:00 | N/A | Withdrawn | Withdrawn, No Decision | 2004 | 14.4 | 1.6 | May 23, 2019 Withdrawal. | |||||||||||||||
| 1077 | 2019-05-16 00:00:00 | Birchcliff Energy Ltd. | FCA | A-396-17 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | PWC Law LLP | General Anti Avoidance Rule - GAAR | Closed | Birchcliff Energy Ltd. v. Canada | December 10, 2018 | 2012-03-13 00:00:00 | 2019-05-16 00:00:00 | 2019 FCA 151 | Dismissed | Seeding of predecessor to an amalgamation to avoid change of control restrictions and loss streaming rules, whether subject to GAAR. | GAAR | Dismissed | 1 | 0 | Yes | WEBB J.A. GAUTHIER J.A. STRATAS J.A. | Michael Taylor Neva Beckie | Patrick Lindsay Colin Bartlett | 1 | 0 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/405981/index.do?q=gaar | 2006 | 12.38 | 7.18 | |||||
| 1115 | 2019-04-10 00:00:00 | AGS Group Inc. | N/A | 2017-3102(IT)G | http://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=177958 | Felesky Flynn LLP | General Anti Avoidance Rule - GAAR, Capital loss | Closed | N/A | N/A | July 24, 2017 | 2019-04-15 00:00:00 | N/A | Withdrawal accepted prior to hearing | Withdrawn but do not know which taxation years. | |||||||||||||||||||
| 1091 | 2019-04-05 00:00:00 | Deans Knight Income Corporation | TCC | 2014-4148(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161482 | Burnet Duckworth & Palmer LLP | General Anti Avoidance Rule - GAAR, iNput Tax Credits | Closed | Deans Knight Income Corporation v. The Queen | February 13, 2008 | October 24, 2014 | 2021-08-25 00:00:00 | 2019 TCC 76 | Allowed | Whether an acquisition of control of a lossco occurred and if not whether the GAAR applies. | 251 | GAAR | Allowed | Allowed | Appealed | Appealed | Yes | Brent Paris | Robert Carvalho Perry Derksen Shannon Currie | J. Kelly Hannan Heather DiGregorio Darian Khan | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/367585/index.do?q=gaar | ||||||||
| 1100 | 2019-03-21 00:00:00 | Gladwin Realty Corporation | TCC | 2016-1733(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=170356 | Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l. | General Anti Avoidance Rule - GAAR | Closed | Gladwin Realty Corporation v. The Queen | January 23, 2019 | 2016-04-29 00:00:00 | 2021-06-29 00:00:00 | 2019 TCC 62 | Appealed to Higher Court | Complex series of transaction to generate two capital gains, to allow a distribution of full capital dividend account. | GAAR | Dismissed | Appealed | Appealed | Yes | Robert J. Hogan | Marie-France Camiré Natalie Goulard Dominic Bédard-Lapointe | Wilfrid Lefebvre Jonathan Lafrance | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/365737/index.do?q=gaar | ||||||||||
| 1092 | 2019-01-30 00:00:00 | Madison Pacific Properties | FCA | A-172-17 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Thorsteinssons LLP | Capital loss, General Anti Avoidance Rule - GAAR | Scheduled | Madison Pacific Properties Inc. v. Canada | 2018-11-07 00:00:00 | 2014-11-03 00:00:00 | 2019-01-30 00:00:00 | 2019 FCA 19 | Dismissed | Procedural Motion - documents to be provided to CRA | Procedural Motion | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/361863/index.do?q=A-172-17 | |||||||||||||||||
| 1101 | 2019-01-18 00:00:00 | Jencal Holdings Ltd. | TCC | 2016-3757(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=172649 | KPMG Law LLP | Business Income | Closed | Jencal Holdings Ltd. v. The Queen | October 24, 2018 | September 13, 2016 | 2019-07-22 00:00:00 | 2019 TCC 16 | Allowed | Whether 256(2.1) applies to limit the small business deduction or whether the GAAR applies. | 256(2.1) | GAAR | Dismissed | No Finding | 0 | 0 | No | David E. Graham | Whitney Dunn Lisa Macdonell | Michel Bourque Jacqueline A. Fehr | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/361595/index.do?q=gaar | 2012 | 6.56 | 2.85 | There is no finding on the GAAR in this case and so it is not a decision on GAAR | ||||
| 1096 | 2018-12-20 00:00:00 | Loblaw Financial Holdings Inc. | TCC | 2015-2998(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=165554 | Osler, Hoskin & Harcourt LLP | Business Income | Closed | Loblaw Financial Holdings Inc. v. The Queen | N/A | July 2, 2015 | 2021-11-04 00:00:00 | 2018 TCC 263 | Costs fixed | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/356540/index.do?q=2018+TCC+263 | |||||||||||||||||||
| 1073 | 2018-12-13 00:00:00 | Oxford Properties Group Inc. | SCC | No. 38049 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=38049 | Osler, Hoskin & Harcourt LLP | General Anti Avoidance Rule - GAAR | Closed | Oxford Properties Group Inc. v. Her Majesty The Queen | Written | 2011-11-17 00:00:00 | 2018-12-13 00:00:00 | No. 38049 | Dismissed with Costs | Leave to Appeal | https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/17408/index.do?q=Oxford+Properties | ||||||||||||||||||
| 1093 | 2018-11-22 00:00:00 | Alta Energy Luxembourg S.A.R.L. | TCC | 2014-4359(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161738 | Thorsteinssons LLP | Costs | Decision Received from Federal Court | Alta Energy Luxembourg S.A.R.L. v. The Queen | N/A | December 3, 2014 | 2021-02-23 00:00:00 | 2018 TCC 235 | Costs fixed | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/350958/index.do?q=2018+TCC+235 | |||||||||||||||||||
| 1107 | 2018-11-19 00:00:00 | Sean Aylward | N/A | 2017-318(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=174906 | Osler, Hoskin & Harcourt LLP | Charitable donations, General Anti Avoidance Rule - GAAR, Statute Barred | Closed | N/A | N/A | December 16, 2016 | 2018-11-26 00:00:00 | N/A | Withdrawal accepted prior to hearing | Withdrawn but do not know which taxation years. | |||||||||||||||||||
| 1065 | 2018-11-15 00:00:00 | 2763478 Canada Inc | FCA | A-243-17 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Gowlings WLG (Canada) S.E.N.C.R.L., s.r.l. | Capital gain from disposition of shares | Closed | 2763478 Canada Inc. v. Canada | October 4, 2018 | 2009-12-17 00:00:00 | 2018-11-15 00:00:00 | 2018 FCA 209 | Dismissed | Application of the GAAR to a value shift to move cost base. | GAAR | Dismissed | 1 | 0 | Yes | NOËL C.J. BOIVIN J.A. DE MONTIGNY J.A. | Justine Malone | Serge Amar Guy Régimbald | 1 | 0 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/350070/index.do?q=gaar | 2005 | 12.88 | 8.92 | |||||
| 1095 | 2018-10-25 00:00:00 | Iggillis Holdings Inc. | SCC | No. 38103 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=38103 | Dentons Canada LLP | Common interest Privilege | Closed | Minister of National Revenue v. Iggillis Holdings Inc. | Written | 2015-01-28 00:00:00 | 2018-10-25 00:00:00 | No. 38103 | Dismissed with Costs | https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/17322/index.do | 2007 | 10.82 | 3.74 | ||||||||||||||||
| 1086 | 2018-09-20 00:00:00 | 594710 British Columbia Ltd. | FCA | A-20-17 | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Thorsteinssons LLP | General Anti Avoidance Rule - GAAR | Appealed to Higher Court | Canada v. 594710 British Columbia Ltd. | May 9, 2016 | October 25, 2013 | 2018-09-20 00:00:00 | 2018 FCA 166 | Allowed | Whether GAAR applies to a reverse loss trading transaction. A case straddling "Astute" versus "Abusive" tax planning. | GAAR | Allowed | 1 | 0 | Yes | WOODS J.A. DAWSON J.A. GLEASON J.A. | Perry Derksen Whitney Dunn Spencer Landsiedel | Steven Cook Matthew Williams S. Natasha Reid | 1 | 0 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/344715/index.do?q=gaar | 2006 | 11.73 | 4.91 | |||||
| 1099 | 2018-09-12 00:00:00 | The Bank of Montreal | TCC | 2016-445(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168995 | Torys LLP | General Anti Avoidance Rule - GAAR, Capital loss | Appealed to Higher Court | Bank of Montreal v. Queen | June 4, 2018 | February 9, 2016 | 2021-02-05 00:00:00 | 2018 TCC 187 | Appealed to Higher Court | Whether foreign exchange losses available or subject to GAAR. | 39(2) | GAAR | Allowed | Allowed | Appealed | Appealed | Yes | David E. Graham | Natalie Goulard Sara Jahanbakhsh Marie-France Camiré | Martha MacDonald Jerald Wortsman Patrick Reynaud | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/344337/index.do?q=gaar | ||||||||
| 1096 | 2018-09-07 00:00:00 | Loblaw Financial Holdings Inc. | TCC | 2015-2998(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=165554 | Osler, Hoskin & Harcourt LLP | Business Income | Appealed to Higher Court | Loblaw Financial Holdings Inc. v. The Queen | April 23, 2018 | July 2, 2015 | 2021-11-04 00:00:00 | 2018 TCC 182 | Appealed to Higher Court | Whether income of a foreign affiliate is FAPI, or in the alternative, whether subject to GAAR. | FAPI | GAAR | Dismissed | Allowed | Appealed | Appealed | Yes | Campbell J. Miller | Elizabeth Chasson, Isida Ranxi, Aleksandrs Zemdegs, Gary Edwards, Laurent Bartleman, Cherylyn Dickson | Mary Paterson, Mark Sheeley, Pooja Mihailovich, Al Meghji, Lipi Mishra | 0 | 1 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/344040/index.do?q=gaar | ||||||
| 1103 | 2018-08-23 00:00:00 | Keurig Canada Inc. | N/A | 2016-4308(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173232 | Stikeman Elliott LLP | General Anti Avoidance Rule - GAAR | Closed | N/A | N/A | October 11, 2016 | 2018-09-06 00:00:00 | N/A | Withdrawal accepted prior to hearing | ||||||||||||||||||||
| 1093 | 2018-08-22 00:00:00 | Alta Energy Luxembourg S.A.R.L. | TCC | 2014-4359(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161738 | Thorsteinssons LLP | Capital gain from disposition of shares | Decision Received from Federal Court | Alta Energy Luxembourg S.A.R.L. v. The Queen | June 11, 2018 | December 3, 2014 | 2021-02-23 00:00:00 | 2018 TCC 152 | Appealed to Higher Court | Whether gain on sale of shares taxable. Immovaable Property siuated in Canada or Excluded Property, aletrnatively whether GAAR applies. | Article 13(4) Canada Luxembourg Treaty | GAAR | Allowed | Allowed | Appealed | Appealed | Yes | Robert J. Hogan | Patricia Lee Christopher M. Bartlett | Warren J.A. Mitchell, Q.C. Matthew G. Williams E. Rebecca Potter | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/336305/index.do?q=gaar | ||||||||
| 1088 | 2018-07-20 00:00:00 | Quinco Financial Inc. | FCA | A-352-16 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Felesky Flynn LLP | Jurisdiction issue, General Anti Avoidance Rule - GAAR | Closed | Quinco Financial Inc. v. Canada | June 12, 2018 | 2014-05-08 00:00:00 | 2018-07-20 00:00:00 | 2018 FCA 137 | Dismissed | Date on which interest begins to accumulate on a GAAR reassessment under 157(1). | GAAR | Dismissed | 1 | 0 | No | WEBB J.A. STRATAS J.A. LASKIN J.A. | Justine Malone | Ken S. Skingle, Q.C. D. Brett Anderson | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/316264/index.do?q=gaar | 2004 | 13.56 | 4.2 | Since GAAR was not at issue in the decision just the timing of interest, it is not a GAAR win, but it should be a crown win. | ||||||
| 1087 | 2018-06-29 00:00:00 | Pierre Pomerleau | FCA | A-456-16 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | EY Cabinets d'avocats s.r.l./S.E.N.C.R.L. | Shareholder Benefits | Appealed to Higher Court | Pomerleau v. Canada | June 29, 2018 | January 29, 2014 | 2018-06-29 00:00:00 | 2018 FCA 129 | Dismissed | Does GAAR apply to a true inter-generational transfer as a gift and not as an accommodation to surplus strip. That is where 84.1 does not apply. | GAAR | Dismissed | 1 | 0 | Yes | NOËL C.J. BOIVIN J.A. DE MONTIGNY J.A. | Nathalie Goulard | Angelo Nikolakakis Rachel Robert Maude Lussier-Bourque | 1 | 0 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/312119/index.do?q=gaar | 2005 | 12.5 | 4.42 | |||||
| 1083 | 2018-06-08 00:00:00 | Wild and 1245989 Alberta Ltd. | FCA | A-142-17 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Thompson Dorfman Sweatman LLP | Shareholder Benefits | Decision Received from Federal Court | 1245989 Alberta Ltd. v. Canada (Attorney General) | April 12, 2018 | 2013-08-07 00:00:00 | 2018-06-08 00:00:00 | 2018 FCA 114 | Allowed | Series of reorganizations to increase the PUC of shares of a corporation. | GAAR | Allowed | 0 | 1 | Yes | DAWSON J.A. NADON J.A. GLEASON J.A. | Margaret M. McCabe Justine Malone | Jeff D. Pniowsky Samantha Holloway | 0 | 1 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/311065/index.do?q=gaar | 2007 | 10.44 | 4.84 | |||||
| 1102 | 2018-04-30 00:00:00 | Smith Family Trust (2001) | TCC | 2016-4104(IT)G | http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173019 | McInnes Cooper | General Anti Avoidance Rule - GAAR, Penalties and Interests, income from dividends, income tax avoidance. | Closed | HLB Smith Holdings Limited v. The Queen | 2017-12-06 00:00:00 | October 4, 2016 | 2018-08-24 00:00:00 | 2018 TCC 83 | Dismissed | Payments of dividends and an insolvent company. | 160 | Dismissed | 0 | 0 | No | Steve D'arcy | Stan W. McDonald | Brian K. Awad | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/309700/index.do?q=Smith+family+trust | 2008 | 9.65 | 1.89 | GAAR Never pleaded | ||||||
| 1090 | 2018-04-10 00:00:00 | Fiducie financière Satoma | FCA | A-189-17 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l. | Income from dividends | Closed | Fiducie financière Satoma v. Canada | February 14, 2018 | 2014-10-21 00:00:00 | 2018-04-10 00:00:00 | 2018 FCA 74 | Dismissed | Applicationof GAAR where specific anti-avoidance rule triggered deliberately. | GAAR | Dismissed | 1 | 0 | Yes | NOËL C.J. PELLETIER J.A. DE MONTIGNY J.A. | Nathalie Goulard Sara Jahanbakhsh | Wilfrid Lefebvre, QC Vincent Dionne | 1 | 0 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/308508/index.do?q=gaar | 2005 | 12.28 | 3.47 | |||||
| 1076 | 2018-04-09 00:00:00 | George Markou | TCC | 2012-423(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=146470 | Davies Ward Phillips & Vineberg LLP | Charitable donations, General Anti Avoidance Rule - GAAR | Closed | Markou v. The Queen | October 10, 2017 | January 20, 2012 | 2021-02-10 00:00:00 | 2018 TCC 66 | Appealed to Higher Court | Leveraged donation program, whether entitled to deduction, whether GAAR appplies. | Donation tax credit. | GAAR | Dismissed | No Finding | Appealed | Appealed | No | Brent Paris | Arnold Bornstein John Grant Lorraine Edinboro | Guy Du Pont, Ad.E. Michael H. Lubetsky Reuben Abitbol | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/308663/index.do?q=gaar | ||||||||
| 1095 | 2018-03-06 00:00:00 | Iggillis Holdings Inc. | FCA | A-465-16 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Dentons Canada LLP | Common interest Privilege | Closed | Iggillis Holdings Inc. v. Canada (National Revenue) | 2017-10-02 00:00:00 | 2015-01-28 00:00:00 | 2018-03-06 00:00:00 | 2018 FCA 51 | Allowed | Procedural Motion - Whether Common Interest Privilege exists on transaction memo disclosed in an M&A due Diligence. | Procedural Motion | Allowed | 0 | 1 | No | Margaret McCabe Henry Gluch | Joel Nitikman | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/306994/index.do?q=2018+FCA+51 | |||||||||||
| 1073 | 2018-02-01 00:00:00 | Oxford Properties Group Inc. | FCA | A-399-16 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Osler, Hoskin & Harcourt LLP | General Anti Avoidance Rule - GAAR | Closed | Canada v. Oxford Properties Group Inc. | December 11, 2017 | 2011-11-17 00:00:00 | 2018-02-01 00:00:00 | 2018 FCA 30 | Allowed | Packaged sale of real estate assets via partnership to bump basis in sale to tax exempt entities. | GAAR | Allowed | 1 | 0 | Yes | NOËL C.J. DAWSON J.A. RENNIE J.A. | Robert Carvalho Perry Derksen | Al Meghji Jack Silverson Pooja Mihailovich | 1 | 0 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/307178/index.do?q=gaar | 2006 | 11.1 | 6.21 | |||||
| 1066 | 2018-01-09 00:00:00 | Guy Gervais | FCA | A-392-16 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | BCF s.e.r.c.r.l. | General Anti Avoidance Rule - GAAR | Closed | Gervais v. Canada | November 14, 2017 | January 7, 2010 | 2018-01-09 00:00:00 | 2018 FCA 3 | Dismissed | Small business capital gains duplication with spouse, directed by FCA to revisit GAAR. | GAAR | Dismissed | 1 | 0 | Yes | NOËL GAUTHIER DE MONTIGNY | Josée Tremblay Mélanie Sauriol | Serge Fournier | 1 | 0 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/304655/index.do?q=gaar | 2002 | 15.04 | 8.01 | |||||
| 1077 | 2017-11-24 00:00:00 | Birchcliff Energy Ltd. | TCC | 2012-1087(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=147165 | PWC Law LLP | General Anti Avoidance Rule - GAAR | Closed | Birchcliff Energy Ltd. v. The Queen | May 4, 2017 | 2012-03-13 00:00:00 | 2019-08-21 00:00:00 | 2017 TCC 234 | Appealed to Higher Court | Seeding of predecessor to an amalgamation to avoid change of control restrictions and loss streaming rules, whether 256(7) applies, whether a sham and whether subject to GAAR. | 256(7)/Sham | GAAR | Dismissed | Allowed | Appealed | Appealed | Yes | Jorré | Robert Carvalho Neva Beckie Jonathan Wittig | Patrick Lindsay Jean-Philippe Couture | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/301673/index.do?q=gaar | ||||||||
| 1081 | October 13, 2017 | Univar Holdco Canada Ltd. | FCA | A-245-16 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Thorsteinssons LLP | General Anti Avoidance Rule - GAAR | Decision Received from Federal Court | Univar Holdco Canada Ltd. v. The Queen | May 10, 2017 | 2013-07-26 00:00:00 | October 13, 2017 | 2017 FCA 207 | Allowed | Whether transactions to reorganize Canadian group of companies to fit exemption from212.1. | GAAR | Allowed | 0 | 1 | Yes | Pelletier Webb Near | Ronald MacPhee Vincent Bourgeois | Matthew G. Williams Michael W. Colborne | 0 | 1 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/235963/index.do | 2007 | 9.79 | 4.22 | |||||
| 1084 | 2017-09-08 00:00:00 | Lynn Cassan | TCC | 2013-355(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152031 | Osler, Hoskin & Harcourt LLP | Interest Expense, Partnership Interest LP Losses | Appealed to Higher Court | Cassan v. The Queen | June 6, 2016 | 2013-09-20 00:00:00 | 2017-10-24 00:00:00 | 2017 TCC 174 | Allowed | Whether taxpayers entitled to a deduction for interest and a non-refundable tax credit in complex loan donation scheme. | Donation tax credit, interest deductibility. | GAAR | Allowed | 0 | 1 | No | John R. Owen | Daniel Bourgeois, Andrew Miller Josh Kumar | Al Meghji, Mary Paterson, Pooja Mihailovich Adam Hirsh | 0 | 0 | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/234811/index.do?q=gaar | 2009 | 7.82 | 4.1 | No decision on GAAR so no score, but leave time in. | |||
| 1090 | 2017-06-01 00:00:00 | Fiducie Financière Satoma | TCC | 2014-3800(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161104 | Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l. | Income from dividends | Closed | Fiducie Financière Satoma c. La Reine | October 27, 2016 | 2014-10-21 00:00:00 | 2019-03-05 00:00:00 | 2017 TCC 84 | Appealed to Higher Court | Applicationof GAAR where specific anti-avoidance rule triggered deliberately. | GAAR | Dismissed | Appealed | Appealed | Yes | Lucie Lamarre | Natalie Goulard Me Sara Jahanbakhsh | Vincent Dionne Wilfrid Lefebvre | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/231656/index.do?q=2017+TCC+84 | 2005 | 13.18 | 4.37 | |||||||
| 1065 | June 1, 2017 | 2763478 Canada Inc. | TCC | 2009-3842(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=137193 | Gowlings WLG (Canada) S.E.N.C.R.L., s.r.l. | Capital gain from disposition of shares | Appealed to Higher Court | 2763478 Canada Inc. c. La Reine | May 18, 2016 | 2009-12-17 00:00:00 | Deptember 28, 2020 | 2017 TCC 98 | Appealed to Higher Court | Application of the GAAR to a value shift to move cost base. | GAAR | Dismissed | Appealed | Appealed | Yes | Brent Paris | Andrew Miller Justine Malone | Serge Amar Marie-Hélène Tremblay | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/231704/index.do?q=gaar | ||||||||||
| 1085 | 2017-05-18 00:00:00 | MP Western Properties | TCC | 2013-3885(IT)G | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Thorsteinssons LLP | Non capital losses, Scientific research & development expenses, General Anti Avoidance Rule - GAAR | Heard | MP Western Properties v. The Queen | 2016-11-17 00:00:00 | 2013-10-10 00:00:00 | 1970-01-01 00:00:00 | 2017 TCC 82 | Allowed | Prcedural Motion to comple the production of documents. | Procedural Motion | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/231280/index.do | |||||||||||||||||
| 1077 | 2017-04-28 00:00:00 | Birchcliff Energy Ltd. | FCA | A-472-15 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | PWC Law LLP | General Anti Avoidance Rule - GAAR | Closed | Birchcliff Energy Ltd. v. Canada | 2017-01-30 00:00:00 | 2012-03-13 00:00:00 | 2017-04-28 00:00:00 | 2017 FCA 89 | Allowed | Identity of judge | Allowed | WEBB J.A. SCOTT J.A. | STRATAS | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/230476/index.do?q=2017+FCA+89 | |||||||||||||||
| 1083 | 2017-03-31 00:00:00 | Wild and 1245989 Alberta Ltd. | TCC | 2013-3907(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=155836 | Thompson Dorfman Sweatman LLP | Shareholder Benefits | Appealed to Higher Court | 1245989 Alberta Ltd. v. The Queen | January 16, 2016 | 2013-08-07 00:00:00 | 2018-06-18 00:00:00 | 2017 TCC 51 | Appealed to Higher Court | Series of reorganizations to increase the PUC of shares of a corporation. | GAAR | Dismissed | Appealed | Appealed | Yes | K. Lyons | Margaret McCabe Justine Malone | Jeff D. Pniowsky | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/229679/index.do?q=gaar | 2007 | 10.47 | 4.87 | |||||||
| 1086 | 2016-12-15 00:00:00 | 594710 British Columbia Ltd. | TCC | 2013-4033(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=155973 | Thorsteinssons LLP | General Anti Avoidance Rule - GAAR | Appealed to Higher Court | 594710 British Columbia Ltd. v. The Queen | May 9, 2016 | 2013-10-25 00:00:00 | 2019-05-23 00:00:00 | 2016 TCC 288 | Appealed to Higher Court | Whether GAAR applies to a reverse loss trading transaction. A case straddling "Astute" versus "Abusive" tax planning. | GAAR | Allowed | Appealed | Appealed | Yes | Eugene P. Rossiter | Robert Carvalho Perry Derksen Whitney Dunn | Steven Cook S. Natasha Reid | http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/214313/index.do?r=AAAAAQA5ImdlbmVyYWwgYW50aSBhdm9pZGFuY2UgcnVsZSIgb3IgZ2FhciBvciAiMjQ1KDIpIiBvciByZ2FlAQ | 2006 | 12.4 | 5.58 | |||||||
| 1095 | 2016-12-07 00:00:00 | Iggillis Holdings Inc. | FC | T-126-15 | N/A | Felesky Flynn LLP | Common Interest Privilege | Closed | Iggillis Holdings Inc. v. Canada (National Revenue) | 2016-05-03 00:00:00 | 2015-01-28 00:00:00 | 2016-12-07 00:00:00 | 2016 FC 1352 | Allowed | Procedural Motion - Whether Common Interest Privilege exists on transaction memo disclosed in an M&A due Diligence. | Procedural Motion | Allowed | Appealed | Appealed | No | Peter Annis | Margaret McCabe | Jon Gilbert Joel Nitikman for the Intervenor | http://decisions.fca-caf.gc.ca/fc-cf/decisions/en/item/212904/index.do?r=AAAAAQA5ImdlbmVyYWwgYW50aSBhdm9pZGFuY2UgcnVsZSIgb3IgZ2FhciBvciAiMjQ1KDIpIiBvciByZ2FlAQ | Procedural motion so no gaar finding | |||||||||
| 1080 | 2016-11-16 00:00:00 | Paul C. Golini | TCC | 2013-705(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152394 | PWC Law LLP | Statute Barred and GAAR | Closed | Golini v. The Queen | Written | 2013-02-25 00:00:00 | 2019-07-31 00:00:00 | 2016 TCC 247 | Costs fixed | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/181784/index.do | |||||||||||||||||||
| 1087 | 2016-11-10 00:00:00 | Pierre Pomerleau | TCC | 2014-517(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=157471 | EY Cabinets d'avocats s.r.l./S.E.N.C.R.L. | Shareholder Benefits | Appealed to Higher Court | Pomerleau c. La Reine | June 6, 2016 | 2014-01-29 00:00:00 | 2019-07-31 00:00:00 | 2016 CCI 228 | Appealed to Higher Court | Does GAAR apply to a true inter-generational transfer as a gift and not as an accommodation to surplus strip. That is where 84.1 does not apply. | GAAR | Dismissed | Appealed | Appealed | Yes | Réal Favreau | Natalie Goulard | Angelo Nikolakakis Louis Tassé | http://decisions.fca-caf.gc.ca/tcc-cci/decisions/fr/item/182338/index.do?r=AAAAAQA5ImdlbmVyYWwgYW50aSBhdm9pZGFuY2UgcnVsZSIgb3IgZ2FhciBvciAiMjQ1KDIpIiBvciByZ2FlAQ | ||||||||||
| 1082 | 2016-09-29 00:00:00 | Superior Plus Corp. | TCC | 2013-2939(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154806 | Osler, Hoskin & Harcourt LLP | Non Capital Losses | Closed | Superior Plus Corp. v. The Queen | May 30, 2016 | 2013-08-07 00:00:00 | 2018-04-26 00:00:00 | 2016 TCC 217 | Withdrawn | Procedural motion on seeking the true policy underpinning GAAR assessment. | Procedural Motion | Allowed | No | Robert James Hogan | Raj Grewal Perry Derksen Kristian DeJong | Al Meghji Edward Rowe Joanne Vandale | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/180772/index.do | 2010 | 7.32 | 4.72 | Withdrawn so no GAAR finding but duration left in Years meausurement. Withdrawn Octiober 17, 2017. | ||||||||
| 1073 | 2016-09-19 00:00:00 | Oxford Properties Group Inc. | TCC | 2011-3616(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=145468 | Osler, Hoskin & Harcourt LLP | General Anti Avoidance Rule - GAAR | Closed | Oxford Properties Group Inc. v. The Queen | February 2, 2015 | 2011-11-17 00:00:00 | 2018-10-06 00:00:00 | 2016 TCC 204 | Appealed to Higher Court | Packaged sale of real estate assets via partnership to bump basis in sale to tax exempt entities. | 245(1) | Allowed | Appealed | Appealed | Yes | Steven K. D'Arcy | Robert Carvalho Perry Derksen | Al Meghji Jack Silverson Pooja Mihailovich | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/180481/index.do?r=AAAAAQAGb3hmb3JkAQ | ||||||||||
| 1066 | 2016-09-12 00:00:00 | Guy Gervais | TCC | 2010-71(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=137421 | BCF s.e.r.c.r.l. | General Anti Avoidance Rule - GAAR | Closed | Gervais c. La Reine | March 31, 2016 | 2010-01-07 00:00:00 | 2018-08-09 00:00:00 | 2016 TCC 180 | Appealed to Higher Court | Small business capital gains duplication with spouse, directed by FCA to revisit GAAR. | 245(1) | Dismissed | Appealed | Appealed | Yes | Gaston Jorré | Mélanie Sauriol Josée Tremblay | Serge Fournier Camille Janvier | http://decisions.fca-caf.gc.ca/tcc-cci/decisions/fr/item/180239/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ | ||||||||||
| 1088 | 2016-09-01 00:00:00 | Quinco Financial Inc | TCC | 2014-1744(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=158862 | Felesky Flynn LLP | Jurisdiction issue, General Anti Avoidance Rule - GAAR | Closed | Quinco Financial Inc v. The Queen | February 29, 2016 | 2014-05-08 00:00:00 | 2019-12-02 00:00:00 | 2016 TCC 190 | Appealed to Higher Court | Date on which interest begins to accumulate on a GAAR reassessment. | 157(1) | Dismissed | Appealed | Appealed | No | Randall S. Bocock | Rosemary Fincham Shubir (Shane) Aikat | Ken Skingle Dan Morrison | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/180708/index.do | ||||||||||
| 1080 | 2016-07-19 00:00:00 | Paul C. Golini | TCC | 2013-705(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152394 | PWC Law LLP | Statute Barred and GAAR | Closed | Golini v. The Queen | November 2, 2015 | 2013-02-25 00:00:00 | 2019-07-31 00:00:00 | 2016 TCC 174 | Dismissed | Complex series of transactions involving loans and insurance. | 15(1) | GAAR | Dismissed | Denied | 1 | 0 | Yes | Campbell J. Miller | Jenna Clark Christa Akey Alisa Apostle | Nathalie Goyette Geneviève Léveillé Laurie Beausoleil | 1 | 0 | http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/168728/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ | 2008 | 10.59 | 6.43 | While assessed under 15(1), there is a finding of abuse under the GAAR, so I have scored it a GAAR win for the crown. | ||
| 1081 | 2016-06-22 00:00:00 | Univar Holdco Canada ULC | TCC | 2013-2834(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154696 | Thorsteinssons LLP | General Anti Avoidance Rule - GAAR | Heard | Univar Holdco Canada ULC v. The Queen | June 8, 2015 | 2013-07-26 00:00:00 | 2021-02-09 00:00:00 | 2016 TCC 159 | Appealed to Higher Court | Transactions were arranged to circumvent the application of the anti-avoidance rule in section 212.1 and to take advantage of the relieving exemption found in subsection 212.1(4) of the Act. GAAR Applied. | 245(1) | Dismissed | Appealed | Appealed | Yes | Valerie Miller | Ronald MacPhee Tamara Watters | Matthew G. Williams Michael Colborne | http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/145671/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ | ||||||||||
| 1076 | 2016-06-01 00:00:00 | George Markou | TCC | 2012-423(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=146470 | Davies Ward Phillips & Vineberg LLP | Charitable donations, General Anti Avoidance Rule - GAAR | Closed | Markou v. The Queen | 2016-05-05 00:00:00 | January 20, 2012 | 2021-02-10 00:00:00 | 2016 TCC 137 | Allowed | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/144656/index.do?q=2016+TCC+137 | |||||||||||||||||||
| 1066 | 2016-01-06 00:00:00 | Guy Gervais | FCA | A-416-14 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | BCF s.e.r.c.r.l. | General Anti Avoidance Rule - GAAR | Closed | Canada v. Gervais | October 7, 2015 | 2010-01-07 00:00:00 | 1970-01-01 00:00:00 | 2016 FCA 1 | Appealed to Higher Court | Capital gains exemption planning. Appeal allowed on TCC decision but sent back to TCC to consider the GAAR. | 47(1) | Allowed | Appealed | Appealed | No | Richard Boivin Marc Nadon Yves de Montigny | Josée Tremblay Mélanie Sauriol | Serge Fournier | http://decisions.fca-caf.gc.ca/fca-caf/decisions/fr/item/127518/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ | ||||||||||
| 1082 | 2015-11-03 00:00:00 | Superior Plus Corp. | FCA | A-267-15 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Osler, Hoskin & Harcourt LLP | Non Capital Losses | Closed | Canada v. Superior Plus Corp. | November 3, 2015 | 2013-08-07 00:00:00 | 2015-11-03 00:00:00 | 2015 FCA 241 | Procedural Motion | Appeal of earlier TCC case on whether privilege in GAAR case waived in respect of certain opinions. | Privilege | Dismissed | No | NOËL C.J. SCOTT J.A. DE MONTIGNY J.A. | Perry Derksen Raj Grewal | Joanne Vandale Me Al Meghji | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/126320/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ | Procedural Mottion so no score. | |||||||||||
| 1077 | 2015-10-01 00:00:00 | Birchcliff Energy Ltd. | TCC | 2012-1087(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=147165 | PWC Law LLP | General Anti Avoidance Rule - GAAR | Appealed to Higher Court | Birchcliff Energy Ltd. v. The Queen | November 18, 2013 | 2012-03-13 00:00:00 | 2019-08-21 00:00:00 | 2015 TCC 232 | Appealed to Higher Court | Seeding of predecessor to an amalgamation to avoid change of control restrictions and loss streaming rules, whether subject to GAAR. | 111(5) | GAAR | Allowed | Denied | Appealed | Appealed | Yes | Robert James Hogan | Robert Carvalho Neva Beckie Jonathan Wittig | Patrick Lindsay Jean-Philippe Couture | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/120135/index.do | ||||||||
| 1091 | 2015-06-11 00:00:00 | Deans Knight Income Corporation | TCC | 2014-4148(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161482 | Burnet Duckworth & Palmer LLP | General Anti Avoidance Rule - GAAR, iNput Tax Credits | Appealed to Higher Court | Deans Knight Income Corporation v. The Queen | June 3, 2015 | October 24, 2014 | 2021-08-25 00:00:00 | 2015 TCC 143 | Case Management Conference Held | Motion to strike, Reply discloses no reasonable grounds for opposing the appeal or to strike portions of Reply that are irrelevant or prejudicial. Denied with costs, The object, spirit or purpose of the provisions in question is something that the trial judge has to determine. | Procedural Motion | Dismissed | No | David E. Graham | Robert Carvalho, Perry Derksen Sara Fairbridge | Michel H. Bourque Heather R. Diregorio | http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/110128/index.do | ||||||||||||
| 1082 | 2015-05-22 00:00:00 | Superior Plus Corp. | TCC | 2013-2939(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154806 | Osler, Hoskin & Harcourt LLP | Non Capital Losses | Closed | Superior Plus Corp. v. The Queen | February 19, 2015 | 2013-08-07 00:00:00 | 2018-04-26 00:00:00 | 2015 TCC 132 | Appealed to Higher Court | Procedural Motion 111(4), 111(5), 37(6.1) and 127(9.1) | GAAR | Allowed Mostly | Appealed | Appealed | NA | Robert James Hogan | Raj Grewal Perry Derksen Shankar Kamath | Al Meghji Edward Rowe Joanne Vandale | http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/109841/index.do | ||||||||||
| 1078 | 2015-03-20 00:00:00 | Burlington Resources Finance Company (Conocco) | TCC | 2012-2683(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=148934 | Osler, Hoskin & Harcourt LLP | Penalties | Ready to be scheduled | Burlington Resources Finance Company v. The Queen | December 9, 2014 | 2012-06-26 00:00:00 | 2015-03-20 00:00:00 | 2015 TCC 71 | Adj. prior to hearing - Sine die | Procedural Motion | Allowed | NA | Diane Campbell | Jenny Mboutsiadis, Erin Strashin | Martha MacDonald, Brynne Harding | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/108765/index.do | 2002 | 12.22 | 2.73 | ||||||||||
| 1074 | 2015-01-21 00:00:00 | Solutions MindReady R&D inc. | TCC | 2011-4075(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=145956 | BCF s.e.r.c.r.l. | General Anti Avoidance Rule - GAAR | Closed | Solutions MindReady R&D inc. c. La Reine | May 6, 2014 | 2011-12-23 00:00:00 | 2017-02-02 00:00:00 | 2015 TCC 17 | Dismissed | Whether corporation a CCPC and entitled to Refundable ITC. | 89(1), 125(7) | GAAR | Dismissed | No finding | 1 | 0 | No | Réal Favreau | Julie Gaudreault-Martel | Anne Poirier Dany Leduc | http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/100619/index.do | 2005 | 11.1 | 5.12 | |||||
| 1072 | 2014-10-21 00:00:00 | J.K. Read Engineering Ltd. | TCC | 2011-3732(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=145518 | Felesky Flynn LLP | Capital Cost | Closed | J.K. Read Engineering Ltd. v. The Queen | April 30, 2014 | 2011-11-16 00:00:00 | 2016-12-01 00:00:00 | 2014 TCC 309 | Dismissed | Interest computation on a GAAR assessment. | Interest Computation on GAAR | Dismissed | No Finding | NA | Robert James Hogan | David Everett | James C. Yaskowich | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/98189/index.do | 2007 | 8.93 | 5.05 | Not a GAAR Case per se, just the interest. | |||||||
| 1068 | 2014-10-14 00:00:00 | Brent Kern Family Trust | FCA | A-375-13 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Thompson Dorfman Sweatman LLP | Income from Dividends | Closed | Brent Kern Family Trust v. Canada | 2014-10-14 00:00:00 | 2010-06-07 00:00:00 | 2014-10-14 00:00:00 | 2014 FCA 230 | Dismissed with Costs | 75(2) Attribution | GAAR | Dismissed | No Finding | 1 | 0 | No | DAWSON J.A. STRATAS J.A. NEAR J.A. | Deen Olsen Adam Gotfried | Jeff D. Pniowsky | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/98264/index.do?q=Brent+Kern+Family | 2005 | 8.79 | 4.36 | ||||||
| 1064 | 2014-05-30 00:00:00 | Spruce Credit Union | FCA | A-475-12 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Blake, Cassels & Graydon LLP | Dividend/GAAR | Closed | Canada v. Spruce Credit Union | December 11, 2013 | 2009-10-05 00:00:00 | 2014-05-30 00:00:00 | 2014 FCA 143 | Dismissed | 137.1 | GAAR | Dismissed | Dismissed | 0 | 1 | Yes | TRUDEL J.A. DAWSON J.A. NEAR J.A. | Robert Carvalho Bruce Senkpiel David Everett | Robert Kopstein Peter Rubin Edward Rowe | 0 | 1 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/71730/index.do | 2005 | 8.42 | 4.65 | ||||
| 1069 | 2014-05-20 00:00:00 | Vincenzo Barrasso | TCC | 2010-2651(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=140112 | BCF s.e.r.c.r.l. | Capital Loss | Closed | Barrasso v. The Queen | February 12, 2014 | 2010-08-23 00:00:00 | 2018-03-27 00:00:00 | 2014 TCC 156 | Dismissed | Capital loss generated by a value shift. | GAAR | Dismissed | 1 | 0 | Yes | Brent Paris | Natalie Goulard | Serge Fournier | 1 | 0 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/71768/index.do | 2003 | 14.25 | 7.6 | |||||
| 1046 | 2014-05-15 00:00:00 | Kossow | SCC | No. 35756 | https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=35756 | Richler and Tari | Charitable Donations | Closed | Kathryn Kossow v. Her Majesty the Queen | Written | 2005-06-14 00:00:00 | 1970-01-01 00:00:00 | No. 35756 | Dismissed with Costs | Leave to Appeal | Application for Leave | Dismissed | 0 | 0 | No | LeBel, Karakatsanis and Wagner JJ. | https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/13655/index.do?q=35756 | ||||||||||||
| 1066 | 2014-04-23 00:00:00 | Guy Gervais | TCC | 2010-71(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=137421 | BCF s.e.r.c.r.l. | General Anti Avoidance Rule - GAAR | Closed | Gervais v. The Queen | August 21, 2012 | 2010-01-07 00:00:00 | 2018-08-09 00:00:00 | 2014 TCC 119 | Appealed to Higher Court | Small business capital gains duplication with spouse, directed by FCA to revisit GAAR. | 47(1) | GAAR | Dismissed | No Finding | Appealed | Appealed | No | Gaston Jorré | Josée Tremblay | Serge Fournier | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/71346/index.do | ||||||||
| 1060 | 2014-04-23 00:00:00 | Lehigh Cement Limited | FCA | A-327-13 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Thorsteinssons LLP | Tax Benefits | Closed | Lehigh Cement Limited v. Canada | 2014-04-08 00:00:00 | 2009-03-16 00:00:00 | 2014-04-23 00:00:00 | 2014 FCA 103 | Dismissed with Costs | In context of restructuring, two Canadian taxpayers acquired shares of a foreign corproation and deducted dividends on those shares. Disallowed under 95(6)(b). | 95(6)(b) | Dismissed | 0 | 1 | No | BLAIS C.J. SHARLOW J.A. STRATAS J.A. | Daniel Bourgeois | Warren Mitchell Matthew Williams | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/71098/index.do | 1996 | 17.32 | 5.11 | |||||||
| 1079 | 2014-03-07 00:00:00 | Descarries | TCC | 2013-12(IT)I | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=151659 | KPMG Law LLP | Capital Dividend, General Anti Avoidance Rule - GAAR, Capital gain | Closed | Descarries v. The Queen | December 4, 2013 | 2012-12-21 00:00:00 | 2016-02-03 00:00:00 | 2014 TCC 75 | Dismissed | 84.1 | GAAR | Dismissed | Dismissed | 1 | 0 | Yes | Robert James Hogan | Natalie Goulard | Marie-Josée Michaud | 1 | 0 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/67218/index.do | 2005 | 10.1 | 3.12 | ||||
| 1053 | 2014-02-07 00:00:00 | Swirsky | FCA | A-117-13 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Miller Thomson LLP | Loan v Reimbursement of expenses, GAAR | Closed | Swirsky v. Canada | 2014-02-04 00:00:00 | 2007-09-25 00:00:00 | 2014-02-07 00:00:00 | 2014 FCA 36 | Dismissed | Spousal loans and whether interest deductible, or subject to GAAR. | 20(1)(c) | GAAR | Dismissed | NA | 1 | 0 | No | DAWSON J.A., STRATAS J.A., NEAR J.A. | Bobby J. Sood, Patricia Lee, Sandra K.S. Tsui | David W. Chodikoff, Patrick Déziel, Brahm Taveroff | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/66815/index.do | 1991 | 22.12 | 6.38 | |||||
| 1064 | 2014-02-06 00:00:00 | Spruce Credit Union | TCC | 2009-3121(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=136381 | Blake, Cassels & Graydon LLP | Dividend/GAAR | Closed | Spruce Credit Union v. The Queen | 2013-04-26 00:00:00 | October 5th, 2009 | 2016-05-24 00:00:00 | 2014 TCC 42 | Appealed to Higher Court | Costs to be awarded in a GAAR Case | Allowed in Part | Appealed | Appealed | NA | Patrick J. Boyle | Robert Carvalho, David Everett | Peter L. Rubin, Robert Alan Kopstein | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/66747/index.do | |||||||||||
| 1046 | 2013-12-06 00:00:00 | Kossow | FCA | A-385-08 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Richler and Tari | Charitable Donations | Closed | Kossow v. Canada | 2013-10-17 00:00:00 | 2005-06-14 00:00:00 | 2013-12-06 00:00:00 | 2013 FCA 283 | Dismissed | 118.1 | GAAR | Dismissed | 1 | 0 | No | J.A. Near, Evans J.A., Gauthier J.A. | Arnold H. Bornstein, Patricia Lee, John Grant, Lorraine Edinboro | A. Christina Tari, Jason Puterman | 0 | 0 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/64990/index.do | 2000 | 12.94 | 8.48 | |||||
| 1068 | 2013-10-17 00:00:00 | Brent Kern Family Trust | TCC | 2010-1860(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=139283 | Thompson Dorfman Sweatman LLP | Income from Dividends | Closed | Brent Kern Family Trust v. The Queen | 2012-06-09 00:00:00 | 2010-06-07 00:00:00 | 2017-01-19 00:00:00 | 2013 TCC 327 | Dismissed | 75(2) Attribution | GAAR | Dismissed | No Finding | Appealed | Appealed | No | Randall S. Bocock | Bonnie F. Moon, Adam Gotfried | Jeff D. Pniowsky | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/63603/index.do | |||||||||
| 1071 | 2013-10-02 00:00:00 | Pièces automobiles Lecavalier Inc. | TCC | 2011-952(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=142645 | Thompson Dorfman Sweatman LLP | Income from dividends | Closed | Pièces automobiles Lecavalier Inc. v. The Queen | 2013-02-12 00:00:00 | 2011-04-04 00:00:00 | 2014-08-01 00:00:00 | 2013 TCC 310 | Dismissed | GAAR - Debt Parking | GAAR | Dismissed | 1 | 0 | Yes | Paul Bédard | Natalie Goulard | Louis Tassé, Marie-Claude Marcil | 1 | 0 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/63089/index.do | 2002 | 11.59 | 3.33 | |||||
| 1057 | 2013-09-26 00:00:00 | Envision Credit Union | SCC | No. 34619 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=34619 | Dentons Canada LLP | Capital Cost Allowance | Closed | Envision Credit Union v. Her Majesty The Queen | 2013-03-19 00:00:00 | 2008-07-16 00:00:00 | 2013-09-26 00:00:00 | 2013 SCC 48 | Dismissed | Determining the undepreciated capital cost (UCC) of the depreciable assets owned by Envision by virtue of the amalgamation. | https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/13263/index.do?q=Envision+Credit+Union | ||||||||||||||||||
| 1084 | 2013-09-20 00:00:00 | Lynn Cassan | FCA | A-304-17 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | PWC Law LLP | Interest Expense, Partnership Interest LP Losses | Pending Appeal | Lynn Cassan v. Her Majesty The Queen | TBD | 2013-09-20 00:00:00 | 2022-07-13 00:00:00 | A-304-17 | Allowed | This is a leveraged charitable donation case and the decision at the TCC was that there was no donation meanty that it was not necesssary to consider the GAAR. In any event the case was ultimately withdrawn at the FCA and no decision was rendered on the appeal. | 2009 | 12.54 | 8.82 | ||||||||||||||||
| 1080 | 2013-09-09 00:00:00 | Paul C. Golini | TCC | 2013-705(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152394 | PWC Law LLP | Statute Barred and GAAR | Closed | Golini v. The Queen | 2013-09-12 00:00:00 | 2013-02-25 00:00:00 | 2019-07-31 00:00:00 | 2013 TCC 293 | Allowed | https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/62908/index.do?q=2013+TCC+293 | |||||||||||||||||||
| 1060 | 2013-05-29 00:00:00 | Lehigh Cement Limited | TCC | 2009-845(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=133856 | Thorsteinssons LLP | Tax Benefits | Closed | Lehigh Cement Limited v. The Queen | 2012-04-26 00:00:00 | 2009-03-16 00:00:00 | 2015-05-12 00:00:00 | 2013 TCC 176 | Appealed to Higher Court | 95(6) | GAAR | Allowed | Withdrawn | Appealed | Appealed | No | Brent Paris | Daniel Bourgeois, Geneviève Léveillé | Warren J. Mitchell Q.C., Matthew Williams | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/31191/index.do | |||||||||
| 1070 | 2013-05-01 00:00:00 | Steven and Brianne Gwartz | TCC | 2010-2687(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=140146 | Bennett Jones LLP | General Anti Avoidance Rule - GAAR | Closed | Gwartz v. The Queen | November 14, 2012 | 2010-08-24 00:00:00 | 2014-09-22 00:00:00 | 2013 TCC 86 | Allowed | Potential abuse of 120.4 using dividends and capital gains through family trust. | GAAR | Allowed | 0 | 1 | Yes | Robert James Hogan | Brooke Sittler, Karen Janke-Curliss | Martin Sorensen | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/31164/index.do | 2003 | 10.73 | 4.08 | |||||
| 1067 | 2013-04-30 00:00:00 | APL Properties Limited | FC | T-1704-12 | N/A | Stewart McKelvey | Capital Loss | Closed | APL Properties Limited v. Canada (Attorney General) | 2013-03-13 00:00:00 | 2010-04-29 00:00:00 | 2013-04-30 00:00:00 | 2013 FC 449 | Dismissed | Judicial review of interest charges on a long delayed GAAR case along the lines of Triad Gestco. | Application for Judicial Review of Interest Computation | Dismissed | 0 | 0 | No | Yvan Roy | Caitlin Ward | Sara L. Scott | http://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/62144/index.do | 2005 | 7.33 | 3.01 | No GAAR Score due to more adminstrative due to interest computation. | ||||||
| 1059 | 2013-04-25 00:00:00 | MacDonald | FCA | A-143-12 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Stewart McKelvey | Capital Gain | Closed | Canada v. MacDonald | 2013-03-18 00:00:00 | 2008-12-31 00:00:00 | 2013-04-25 00:00:00 | 2013 FCA 110 | Allowed | 84(2) | GAAR | Allowed | Allowed | 1 | 0 | Yes | Near J.A. Sharlow J.A., Trudel J.A. | Deen Olsen Serena Sial | J. Paul M. Harquail | 1 | 0 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37777/index.do | 2002 | 10.32 | 4.32 | ||||
| 1054 | 2013-04-11 00:00:00 | Global Equity Fund Ltd. | SCC | No. 35147 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=35147 | Fraser Milner Casgrain | Non capital losses | Closed | Global Equity Fund Ltd. | Written | 2007-12-28 00:00:00 | 2013-04-11 00:00:00 | No. 35147 | Dismissed with Costs | Leave to Appeal | Dismissed | McLachlin C.J. and Abella and Cromwell JJ | https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/12979/index.do?q=Global+Equity+fund | ||||||||||||||||
| 1053 | 2013-02-28 00:00:00 | Swirsky | TCC | 2007-3940(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=127146 | Miller Thomson LLP | Loan v Reimbursement of expenses, GAAR | Closed | Swirsky v. The Queen | 2011-06-01 00:00:00 | 2007-09-25 00:00:00 | 2017-01-14 00:00:00 | 2013 TCC 73 | Appealed to Higher Court | GAAR | Allowed | Appealed | Appealed | NA | Brent Paris | Peter A. Vita, Justin Kutyan, Bobby Sood, Thang Trieu, Iris Kingston | David Chodikoff, Patrick Deziel, Brahm Taveroff | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/31114/index.do | |||||||||||
| 1062 | 2013-02-21 00:00:00 | RBC Life Insurance Company | FCA | A-447-11 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Osler, Hoskin & Harcourt LLP | Procedural | Closed | Canada (National Revenue) v. RBC Life Insurance Company | 2013-02-12 00:00:00 | 2009-09-28 00:00:00 | 2013-02-21 00:00:00 | 2013 FCA 50 | Procedural Motion | Appeal of procedural motion on ex-parte order in the case of 10-8 olicies. | Procedural Motion | Dismissed | 0 | 0 | NA | Stratas J.A. Trudel and Webb JJ.A. | Henry Gluch Samantha Hurst Christopher Bartlett | Mahmud Jamal Hemant Tilak Pooja Samtani David Mollica | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37713/index.do | 2007 | 5.15 | 3.4 | |||||||
| 1054 | 2012-10-30 00:00:00 | Global Equity Fund Ltd. | FCA | A-445-11 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Fraser Milner Casgrain | Non capital losses | Closed | Canada v. Global Equity Fund Ltd. | October 11, 2012 | 2007-12-28 00:00:00 | 2012-10-30 00:00:00 | 2012 FCA 272 | Allowed | Capital loss created out of a stock dividend. | GAAR | Allowed | 1 | 0 | Yes | MAINVILLE J.A. NADON J.A. GAUTHIER J.A. | William Softley Margaret McCabe | Jehad Haymour Sophie Virji | 1 | 0 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37613/index.do | 1999 | 12.84 | 4.84 | |||||
| 1068 | 2012-10-19 00:00:00 | Brent Kern Family Trust | TCC | 2010-1860(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=139283 | Thompson Dorfman Sweatman LLP | Income from Dividends | Closed | Brent Kern Family Trust v. The Queen | June 9 2012 | 2010-06-07 00:00:00 | 2017-01-19 00:00:00 | 2012 TCC 358 | Dismissed | Procedural Motion | Allowed | 0 | 0 | NA | Randall S. Bocock | Bonnie F. Moon | Jeff D. Pniowsky | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30993/index.do | |||||||||||
| 1063 | 2012-10-15 00:00:00 | Spruce Credit Union | TCC | 2009-3121(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=136381 | Blake, Cassels & Graydon LLP | Dividend/GAAR | Closed | Spruce Credit Union v. The Queen | October 15, 2012 | 2009-10-05 00:00:00 | 2016-05-24 00:00:00 | 2012 TCC 357 | Appealed to Higher Court | 137.1 | GAAR | Allowed | Appealed | Appealed | NA | Patrick J. Boyle | Robert Carvalho Bruce Senkpiel David Everett | Peter L. Rubin, Robert Alan Kopstein, Edward Rowe, Luke W. Mlynarczyk | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30984/index.do | No finding on GAAR | |||||||||
| 1058 | 2012-10-15 00:00:00 | 1207192 Ontario Limited | FCA | A-359-11 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Thorsteinssons LLP | General Anti Avoidance Rule - GAAR | Closed | 1207192 Ontario Limited v. Canada | 2010-12-01 00:00:00 | 2008-08-06 00:00:00 | 2012-10-15 00:00:00 | 2012 FCA 259 | Dismissed | A series of transactions to protect against creditors involved a "value-shift" which generated a loss without a bona fide purpose. | GAAR | Dismissed | 1 | 0 | Yes | Sharlow J.A. Noël J.A. Mainville J.A. | Marta E. Burns Margaret McCabe | Matthew G. Williams Mark A. Barbour | 1 | 0 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37605/index.do | 2003 | 8.8 | 4.19 | |||||
| 1055 | 2012-10-15 00:00:00 | Triad Gestco Ltd. | FCA | A-286-11 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Davies Ward Phillips & Vineberg LLP | General Anti Avoidance Rule - GAAR | Closed | Triad Gestco Ltd. v. Canada | 2012-09-25 00:00:00 | 2008-06-09 00:00:00 | 2012-10-15 00:00:00 | 2012 FCA 258 | Dismissed | GAAR | Dismissed | 1 | 0 | Yes | NOËL J.A. SHARLOW J.A. MAINVILLE J.A. | Justine Malone Marie-Andrée Legault | Guy Du Pont, Ad.E. Michael N. Kandev Olivier Fournier | 1 | 0 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37601/index.do | 2001 | 10.8 | 4.35 | ||||||
| 1046 | 2012-09-14 00:00:00 | Kossow | TCC | 2005-1974(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322 | Richler and Tari | Charitable Donations | Closed | Kossow v. The Queen | 2012-04-26 00:00:00 | 2005-06-14 00:00:00 | 2017-01-09 00:00:00 | 2012 TCC 325 | Dismissed | Leveraged Charitable Donations | Whether Gifts | GAAR | Dismissed | No Finding | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30953/index.do | ||||||||||||||
| 1059 | 2012-04-17 00:00:00 | MacDonald | TCC | 2009-1(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=133010 | Stewart McKelvey | Capital gain | Closed | MacDonald v. The Queen | 2011-09-21 00:00:00 | 2008-12-31 00:00:00 | 2013-12-17 00:00:00 | 2012 TCC 123 | Appealed to Higher Court | 84(2) | GAAR | Allowed | Allowed | Appealed | Appealed | NA | Joe E. Hershfield | David I. Besler | J. Paul M. Harquail | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30777/index.do | |||||||||
| 1049 | 2012-04-12 00:00:00 | St. Michael Trust Corp. as Trustee for Fundy Settlement (Sumersby Settlement) | SCC | No. 34056 | https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=34056 | Thorsteinssons LLP | Capital Gains, Trust Residency | Closed | Fundy Settlement v. Her Majesty The Queen | 2012-03-13 00:00:00 | 2006-05-15 00:00:00 | 2012-04-12 00:00:00 | 2012 SCC 14 | Dismissed | Residency of two trusts established in St. Vincent (Fundy; and, Sumersby) with a trustee in Barbados (St. Michael). | Residence of trust | Avoidance under s. 94 and GAAR | Dismissed | No Finding | No | LeBel, Deschamps, Fish, Abella, Rothstein, Moldaver and Karakatsanis JJ. | None | Douglas H. Mathew, Matthew G. Williams and Mark A. Barbour | Anne M. Turley and Daniel Bourgeois | https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/8001/index.do | |||||||||
| 1056 | 2012-03-21 00:00:00 | McClarty Family Trust | TCC | 2008-2139(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130795 | MacPherson Leslie and Tyerman LLP | Capital gain from disposition of shares | Closed | McClarty Family Trust v. The Queen | June 6, 2011 | 2008-06-26 00:00:00 | 2013-05-10 00:00:00 | 2012 TCC 80 | Allowed | Capital gains on stock dividend shares; avoidance of "kiddie tax". | GAAR | 84(3) | Allowed | Allowed | 0 | 1 | Yes | François M. Angers | Brooke Sittler Karen Janke-Curliss | Kurt G. Wintermute | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30858/index.do | 2003 | 9.36 | 4.87 | |||
| 1032 | 2011-12-16 00:00:00 | Copthorne Holdings Ltd. | SCC | No. 33283 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33283 | Stikeman Elliott LLP | General Anti Avoidance Rule - GAAR | Closed | Copthorne Holdings Ltd. v. Canada | January 1, 2011 | 2002-04-10 00:00:00 | 2011-12-16 00:00:00 | 2011 SCC 63 | Dismissed | Reorganization of shareholding to facilitate access to higher PUC of related party, PUC in effect duplicated. | GAAR | Dismissed | 1 | 0 | Yes | Rothstein J. (McLachlin C.J. and Binnie, LeBel, Deschamps, Fish, Abella, Charron and Cromwell JJ. concurring) | Richard W. Pound, Q.C. | 1 | 0 | http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/7981/index.do | 1995 | 15.97 | 9.69 | ||||||
| 1057 | 2011-11-21 00:00:00 | Envision Credit Union | FCA | A-479-10 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Dentons Canada LLP | Capital Cost Allowance | Closed | Envision Credit Union v. Canada | 2011-10-20 00:00:00 | 2008-07-16 00:00:00 | 2011-11-21 00:00:00 | 2011 FCA 321 | Dismissed | Two credit unions amalgamated into Envision. The newly formed taxpayer (Envision) sought to calculate its Capital Cost Allowance as though no UCC had been claimed by the predecessor corporation. | s. 87 | Dismissed | 1 | 0 | No | EVANS J.A. LAYDEN-STEVENSON J.A. STRATAS J.A. | Lynn Burch Robert Carvalho | Joel Nitikman Jessica Fabbro | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37385/index.do | 2002 | 8.9 | 3.35 | |||||||
| 1062 | 2011-11-01 00:00:00 | RBC Life Insurance Company | FC | T-1619-09 | N/A | Osler, Hoskin & Harcourt LLP | Procedural | Closed | Canada (National Revenue) v. RBC Life Insurance Company | 2011-11-01 00:00:00 | 2009-09-28 00:00:00 | 2011-11-01 00:00:00 | 2011 FC 1249 | Appealed to Higher Court | Procedural motion on ex-parte order in the case of 10-8 olicies. | Ex-Parte Motion in GAAR Case | Allowed | Appealed | Appealed | No | Justice Tremblay-Lamer | Margaret Nott Samantha Hurst Ian Demers Pierre Lamothe Christopher Bartlett | Mahmud Jamal Pooja Samtani David Mollica Hermant Tilak | http://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/60110/index.do | ||||||||||
| 1054 | 2011-10-28 00:00:00 | Global Equity Fund Ltd. | TCC | 2007-4998(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=128339 | Fraser Milner Casgrain | Non capital losses | Closed | Global Equity Fund Ltd. v. The Queen | January 17, 2011 | 2007-12-28 00:00:00 | 2013-06-17 00:00:00 | 2011 TCC 507 | Appealed to Higher Court | Capital loss created out of a stock dividend. | GAAR | Allowed | Appealed | Appealed | NA | Judith Woods | Marta E. Burns Margaret McCabe | Jehad Haymour Dan Misutka | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30712/index.do | ||||||||||
| 1058 | 2011-09-07 00:00:00 | 1207192 Ontario Limited | TCC | 2008-2482(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=131145 | Thorsteinssons LLP | General Anti Avoidance Rule - GAAR | Closed | 1207192 Ontario Limited v. The Queen | 2010-12-01 00:00:00 | 2008-08-06 00:00:00 | 2013-03-06 00:00:00 | 2011 TCC 383 | Appealed to Higher Court | A series of transactions to protect against creditors involved a "value-shift" which generated a loss without a bona fide purpose. | GAAR | Dismissed | Appealed | Appealed | NA | Brent Paris | Marta E. Burns Margaret McCabe | Matthew G. Williams Mark A. Barbour | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30493/index.do | ||||||||||
| 1055 | 2011-07-12 00:00:00 | Triad Gestco Ltd. | TCC | 2008-1667(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130261 | Davies Ward Phillips & Vineberg LLP | General Anti Avoidance Rule - GAAR | Closed | Triad Gestco Ltd. v. The Queen | 2010-04-23 00:00:00 | 2008-06-09 00:00:00 | 2013-03-07 00:00:00 | 2011 TCC 259 | Appealed to Higher Court | GAAR | Dismissed | Appealed | Appealed | NA | Réal Favreau | Marie-Andrée Legault Justine Malone | Aaron Rodgers Julie Gaudreault-Martel | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30433/index.do | |||||||||||
| 1044 | 2011-05-12 00:00:00 | Paul Antle | SCC | No. 33979 | https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33979 | Dentons Canada LLP | General Anti Avoidance Rule - GAAR | Closed | Antle v. The Queen | Written | 2005-05-20 00:00:00 | 2011-05-12 00:00:00 | No. 33979 | Dismissed with Costs | Leave to Appeal | Dismissed | Procedural Motion | Procedural Motion | No | McLachlin C.J. and Abella and Cromwell JJ | https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/12210/index.do?q=Antle | |||||||||||||
| 1060 | 2011-03-31 00:00:00 | Lehigh Cement Limited | FCA | A-263-10 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Thorsteinssons LLP | Tax Benefits | Closed | Canada v. Lehigh Cement Limited | 2011-03-03 00:00:00 | 2009-03-16 00:00:00 | 1970-01-01 00:00:00 | 2011 FCA 120 | Dismissed | Dismissed | Procedural Motion | Procedural Motion | NA | DAWSON J.A., EVANS J.A., LAYDEN-STEVENSON J.A. | Daniel Bourgeois Geneviève Léveillée | Warren J.A. Mitchell, Q.C. Mathew G. Williams Natasha Reid | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37140/index.do | ||||||||||||
| 1024 | 2011-03-08 00:00:00 | S.T.B. Holdings Ltd. | TCC | 2000-3248(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=90017 | Davis and Company | General Anti Avoidance Rule - GAAR | Closed | S.T.B. Holdings Ltd. v. The Queen | 2010-06-07 00:00:00 | 2000-07-12 00:00:00 | 2011-10-20 00:00:00 | 2011 TCC 144 | Allowed | GAAR | Allowed | 0 | 1 | No | RIP C.J. | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30250/index.do?q=2011+TCC+144 | 1990 | 20.82 | 11.28 | ||||||||||
| 1057 | 2010-11-17 00:00:00 | Envision Credit Union | TCC | 2008-2213(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130867 | Dentons Canada LLP | Capital Cost Allowance | Closed | Envision Credit Union v. The Queen | April 21, 2010 | 2008-07-16 00:00:00 | 2019-11-20 00:00:00 | 2010 TCC 576 | Allowed | 87(1) / UCC | GAAR | Allowed | No Finding | Appealed | Appealed | No | Wyman W. Webb | Lynn Burch John Gibb-Carsley | Joel Nitikman Michelle Moriartey | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30078/index.do | 2002 | 16.9 | 11.35 | ||||||
| 1049 | 2010-11-17 00:00:00 | St. Michael Trust Corp. as Trustee for Fundy Settlement (Sumersby Settlement) | FCA | A-419-09 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Thorsteinssons LLP | Capital Gains, Trust Residency | Closed | St. Michael Trust Corp. v. Canada | 2010-09-30 00:00:00 | 2006-05-15 00:00:00 | 2010-11-17 00:00:00 | 2010 FCA 309 | Dismissed | Residence of trust | GAAR | Dismissed | Dismissed | 1 | 0 | No | Sharlow J.A., Nadon J.A., Stratas J.A. | Elizabeth Chasson Erin Strashin Margaret Nott | Douglas H. Mathew Matthew G. Williams Mark A. Barbour | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36978/index.do | 2000 | 9.88 | 4.51 | In this case the Crown won, but there was a finding at the TCC and the FCA agreed that GAAR would not have applied to overturn the treaty. | |||||
| 1051 | 2010-11-04 00:00:00 | Lehigh Cement Limited | SCC | No. 33794 | https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33794 | Thorsteinssons LLP | Withholding of Tax | Closed | Her Majesty The Queen v. Lehigh Cement | Written | 2007-04-30 00:00:00 | 2010-11-04 00:00:00 | No. 33794 | Dismissed with costs | Crown application for leave to appeal dismissed with costs. | Leave to Appeal | Dismissed | Procedural Motion | Procedural Motion | No | Binnie, Fish and Rothstein JJ. | https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/11807/index.do?q=33794 | ||||||||||||
| 1044 | 2010-10-21 00:00:00 | Paul Antle | FCA | A-428-09 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Fraser Milner Casgrain | General Anti Avoidance Rule - GAAR | Closed | Antle v. Canada | 2010-10-19 00:00:00 | 2005-05-20 00:00:00 | 2010-10-21 00:00:00 | 2010 FCA 280 | Dismissed | Sham, No Trust, 73(1) | GAAR | Dismissed | No Finding | 1 | 0 | No | NOËL J.A. | Robert Carvalho, Eric Douglas, Johanna Russell | Joel A. Nitikman, Michelle Moriartey | 1 | 0 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36946/index.do | 1999 | 10.81 | 5.42 | ||||
| 1052 | 2010-10-19 00:00:00 | Michael Edwards | FCA | A-493-09 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Osler, Hoskin & Harcourt LLP | Tax benefits | Closed | Edwards v. Canada | October 13, 2010 | 2007-08-01 00:00:00 | 2010-10-19 00:00:00 | 2010 FCA 272 | Dismissed | Procedural Motion | Dismissed | 0 | 0 | NA | EVANS J.A. DAWSON J.A. STRATAS J.A. | Martin Hickey | Ian S. MacGregor, Q.C. Pooja Samtani | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36941/index.do | 2003 | 6.81 | 3.22 | At this stage the taxpayer apperars to have withdrawn December 9, 2013, so add another 6 years to the duration. | |||||||
| 1048 | 2010-09-29 00:00:00 | Collins & Aikman Products Co. | FCA | A-338-09 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Stikeman Elliott LLP | Tax Benefits | Closed | Canada v. Collins & Aikman Canada Inc. | September 29, 2010 | 2006-03-06 00:00:00 | 2010-09-29 00:00:00 | 2010 FCA 251 | Dismissed | Reorganization of capital to retrun PUC to non-resident shareholder. | GAAR | Dismissed | 0 | 1 | Yes | NADON, SEXTON, SHARLOW JJ.A | Deen Olsen Justine Malone | Clifford L. Rand Margaret Nixon | 0 | 1 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36922/index.do | 1994 | 15.76 | 4.57 | This decision was delivered from the bench by Karen Sharlow. | ||||
| 1060 | 2010-07-09 00:00:00 | Lehigh Cement Limited | TCC | 2009-845(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=133856 | Thorsteinssons LLP | Tax Benefits | Closed | Lehigh Cement Limited v. The Queen | 2010-04-20 00:00:00 | 2009-03-16 00:00:00 | 2015-05-12 00:00:00 | 2010 TCC 366 | Allowed | Motion by taxpayer to compel documents and answers | Compel documents and answers | Allowed | Procedural Motion | Procedural Motion | NA | ||||||||||||||
| 1057 | 2010-06-29 00:00:00 | Envision Credit Union | TCC | 2008-2213(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130867 | Dentons Canada LLP | Capital Cost Allowance | Closed | Envision Credit Union v. The Queen | April 23, 2010 | 2008-07-16 00:00:00 | 2019-11-20 00:00:00 | 2010 TCC 353 | Dismissed | Procedural Motion | Dismissed | 0 | 0 | NA | Wyman W. Webb | Lynn Burch John Gibb-Carsley | Joel Nitikman Michelle Moriartey | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29880/index.do | 2002 | 16.9 | 11.35 | ||||||||
| 1046 | 2010-05-21 00:00:00 | Kossow | TCC | 2005-1974(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322 | Richler and Tari | Charitable Donations | Closed | Kossow v. The Queen | 2010-05-11 00:00:00 | 2005-06-14 00:00:00 | 2017-01-09 00:00:00 | 2010 TCC 279 | Dismissed | Procedural Motion | Dismissed | 0 | 0 | NA | Valerie A. Miller | Arnold H. Bornstein, Patricia Lee, Craig Maw | A. Christina Tari | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29819/index.do | |||||||||||
| 1051 | 2010-05-17 00:00:00 | Lehigh Cement Limited | FCA | A-218-09 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Thorsteinssons LLP | Withholding of Tax | Closed | Lehigh Cement Limited v. Canada | 2010-03-10 00:00:00 | 2007-04-30 00:00:00 | 2010-05-17 00:00:00 | 2010 FCA 124 | Allowed | GAAR | Allowed | 0 | 1 | Yes | SHARLOW J.A. TRUDEL J.A. DAWSON J.A. | 0 | 1 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36794/index.do?q=2010+FCA+124 | 1998 | 11.38 | 3.05 | ||||||||
| 1061 | 2010-02-01 00:00:00 | Mastronardi | TCC | 2009-1669(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=134751 | Miller Thomson LLP | Capital Gain | Closed | Mastronardi v. The Queen | 2009-12-03 00:00:00 | 2009-05-11 00:00:00 | 2011-12-06 00:00:00 | 2010 TCC 57 | Dismissed | Procedural Motion | Dismissed | 0 | 0 | NA | Diane Campbell | Daniel Bourgeois Suzanie Chua | John Mill | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29624/index.do | 2004 | 6.93 | 2.57 | ||||||||
| 1052 | 2009-11-30 00:00:00 | Michael Edwards | TCC | 2007-3474(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=126619 | Osler, Hoskin & Harcourt LLP | Tax benefits | Closed | Edwards v. The Queen | September 24, 2009 | 2007-08-01 00:00:00 | 2014-07-28 00:00:00 | 2009 TCC 606 | Dismissed | Procedural Motion | Dismissed | Appealed | Appealed | NA | François M. Angers | Martin Hickey Devon E. Peavoy | Ian MacGregor Pooja Samtani | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29553/index.do | 2003 | 10.58 | 6.99 | ||||||||
| 1050 | 2009-11-19 00:00:00 | Remai | FCA | A-464-08 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Bennett Jones LLP | Charitable Donations | Closed | Canada v. Remai | 2009-10-08 00:00:00 | 2007-02-07 00:00:00 | 2009-11-19 00:00:00 | 2009 FCA 340 | Allowed | Arm's Length Status | GAAR | Allowed | Allowed | 0 | 1 | Yes | Evans J.A. Layden-Stevenson J.A., Trudel J.A. | Bonnie F. Moon Cynthia Isenor | Curtis R. Stewart Laurie A. Goldbach | 0 | 1 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36627/index.do | 2001 | 7.89 | 2.78 | ||||
| 1044 | 2009-09-18 00:00:00 | Paul Antle | TCC | 2005-1619(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=114929 | Dentons Canada LLP | General Anti Avoidance Rule - GAAR | Closed | Antle v. The Queen | March 9, 2009 | 2005-05-20 00:00:00 | 2010-11-29 00:00:00 | 2009 TCC 465 | Dismissed | Sham, No Trust, 73(1) | GAAR | Dismissed | Dismissed | Appealed | Appealed | Yes | Campbell J. Miller | Robert Carvalho, Eric Douglas, Johanna Russell | Joel A. Nitikman, Michelle Moriartey | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29412/index.do | |||||||||
| 1046 | 2009-09-17 00:00:00 | Kossow | SCC | No. 33163 | https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33163 | Richler and Tari | Charitable Donations | Closed | Kathryn Kossow v. Her Majesty the Queen | Written | 2005-06-14 00:00:00 | 1970-01-01 00:00:00 | No. 33163 | Dismissed with Costs | Leave to Appeal | Application for Leave | Dismissed | Procedural Motion | Procedural Motion | No | Binnie, Fish and Charron JJ. | https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/10753/index.do?q=33163 | ||||||||||||
| 1049 | 2009-09-10 00:00:00 | Myron A. Garron and Berna V. Garron, as Trustees of the Garron Family Trust | TCC | 2006-1405(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=119720 | Thorsteinssons LLP | Foerign Country Tax Treaty | Closed | Garron Family Trust v. The Queen | July 21, 2006 | 2006-05-15 00:00:00 | 2011-01-07 00:00:00 | 2009 TCC 450 | Appealed to Higher Court | Disposition of shares of Canadian Corporation by Barbados Trusts. The Garron Family Trust matters were heard along with St. Michael Trust Corporation as Trustee of Fundy and Sumersby Settlements. Different result for Garron Trust matters from the St. Michael Trust. | Trust Residency | GAAR | Dismissed | Allowed | Appealed | Appealed | NA | Judith Woods | Elizabeth Chasson Margaret Nott Martin Beaudry | Douglas H. Mathew Matthew G. Williams | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29381/index.do | ||||||||
| 1048 | 2009-06-03 00:00:00 | Collins & Aikman Products Co. | TCC | 2006-722(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=118959 | Stikeman Elliott LLP | Tax Benefits | Closed | Collins & Aikman Products Co. v. The Queen | October 7, 2008 | 2006-03-06 00:00:00 | 2010-10-26 00:00:00 | 2009 TCC 299 | Appealed to Higher Court | Reorganization of capital to retrun PUC to non-resident shareholder. | GAAR | Allowed | Appealed | Appealed | NA | Patrick J. Boyle | Franco Calabrese Jenny Mboutsiadis Sandra K.S. Tsui | Clifford L. Rand Susan Thomson | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29261/index.do | ||||||||||
| 1046 | 2009-05-25 00:00:00 | Kossow | TCC | 2005-1974(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322 | Richler and Tari | Charitable Donations | Closed | Kossow v. The Queen | 2009-05-25 00:00:00 | 2005-06-14 00:00:00 | 2017-01-09 00:00:00 | 2009 TCC 304 | Allowed | Crown motion for pre-hearing discovery of witness in declining health (i.e. de bene esse). | Procedural Motion | Allowed | HERSHFIELD J. | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29269/index.do | |||||||||||||||
| 1032 | 2009-05-21 00:00:00 | Copthorne Holdings Ltd. | FCA | A-416-07 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Stikeman Elliott LLP | General Anti Avoidance Rule - GAAR | Closed | Copthorne Holding Ltd. v. Canada | February 11, 2009 | 2002-04-10 00:00:00 | 1970-01-01 00:00:00 | 2009 FCA 163 | Appealed to Higher Court | Reorganization of shareholding to facilitate access to higher PUC of related party, PUC in effect duplicated. | GAAR | Dismissed | Appealed | Appealed | NA | RYER J.A. (DESJARDINS J.A., EVANS J.A. concurring) | Eric Noble Franco Calabrese Martin Beaudry | Richard W. Pound Pierre-Louis Le Saunier | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36428/index.do | ||||||||||
| 1051 | 2009-04-29 00:00:00 | Lehigh Cement Limited | TCC | 2007-2107(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=125288 | Thorsteinssons LLP | Withholding of Tax | Closed | Lehigh Cement Limited v. The Queen | 2008-10-16 00:00:00 | 2007-04-30 00:00:00 | 2010-05-26 00:00:00 | 2009 TCC 237 | Allowed | 16(1) | GAAR | Allowed | Allowed | Appealed | Appealed | Yes | Murray A. Mogan | Daniel Bourgeois, Ronald MacPhee | Warren J.A. Mitchell, Q.C., Mathew Williams | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29208/index.do | |||||||||
| 1042 | 2009-04-16 00:00:00 | Landrus | FCA | A-265-08 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Aird & Berlis LLP | Deduction of Loss | Closed | Canada v. Landrus | 2009-03-26 00:00:00 | 2004-07-19 00:00:00 | 2009-04-16 00:00:00 | 2009 FCA 113 | Allowed | GAAR | Allowed | 0 | 1 | Yes | Noël J.A., Desjardins J.A., Trudel J.A. | Franco Calabrese Martin Beaudry | Louise R. Summerhill Christopher Dunn | 0 | 1 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36383/index.do | 1994 | 14.3 | 4.75 | ||||||
| 1046 | 2009-03-16 00:00:00 | Kossow | FCA | A-385-08 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Richler and Tari | Charitable Donations | Closed | Kossow v. The Queen | 2009-03-11 00:00:00 | 2005-06-14 00:00:00 | 1970-01-01 00:00:00 | 2009 FCA 83 | Dismissed | Taxpayer appeal of dismissed TCC motion to strike pleadings. Two further taxpayer procedural motions dismissed (i.e. to adduce new evidence; and, amend pleadings). | Procedural Motion | Dismissed | 0 | 0 | LÉTOURNEAU J.A. NADON J.A. TRUDEL J.A. | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36348/index.do | |||||||||||||
| 1046 | 2009-01-29 00:00:00 | Kossow | FCA | A-385-08 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Richler and Tari | Charitable Donations | Closed | Kossow v. Canada | Written | 2005-06-14 00:00:00 | 1970-01-01 00:00:00 | 2009 FCA 26 | Allowed in Part | Leave to admit new evidence | New Evidence | Allowed in Part | 0 | 0 | No | Evans J.A. | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36299/index.do?q=Kossow | ||||||||||||
| 1027 | 2009-01-15 00:00:00 | MacKay | SCC | No. 32616 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=32616 | McCarthy Tetrault LLP | Income Tax Avoidance | Closed | Mackay v. Her Majest The Queen | Written | 2001-06-21 00:00:00 | 1970-01-01 00:00:00 | No. 32616 | Dismissed | Application for Leave to Appeal | Application of Leave to Appeal | Dismissed | Procedural Motion | Procedural Motion | NA | Lebel J. Deschamps J. | https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/11010/index.do | ||||||||||||
| 1033 | 2009-01-08 00:00:00 | Lipson | SCC | No. 32041 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=32041 | McCarthy Tetrault LLP | Interest Deduction | Closed | Lipson v. Canada | 1970-01-01 00:00:00 | 2002-05-16 00:00:00 | 2009-01-08 00:00:00 | 2009 SCC 1 | Dismissed | GAAR | Dismissed | 1 | 0 | Yes | LeBel J. (Fish, Abella and Charron JJ. concurring) | Binnie J. (Deschamps J. concurring), Rothstein J. | Edwin G. Kroft | 1 | 0 | http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/2670/index.do | 1994 | 14.03 | 6.65 | ||||||
| 1040 | 2008-10-21 00:00:00 | Aventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) | FCA | A-487-07 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Ogilvy Renault LLP | Capital Gain | Closed | Aventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) c. La Reine | 2008-10-21 00:00:00 | 2003-11-05 00:00:00 | 1970-01-01 00:00:00 | 2008 FCA 316 | Procedural Motion | Procedural Motion | Dismissed | Procedural Motion | Procedural Motion | NA | NOËL J.A. NADON J.A. TRUDEL J.A. | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36181/index.do | |||||||||||||
| 1046 | 2008-09-04 00:00:00 | Kossow | FCA | A-385-08 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Richler and Tari | Charitable Donations | Closed | Kossow v. The Queen | Written | 2005-06-14 00:00:00 | 1970-01-01 00:00:00 | 2008 FCA 254 | Allowed | Motion for stay by taxpayer of TCC matter pending resolution of FCA matter | Procedural Motion | Allowed | 0 | 0 | No | RYER J.A. | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36207/index.do | ||||||||||||
| 1050 | 2008-08-19 00:00:00 | Remai | TCC | 2007-1132(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=124430 | Bennett Jones LLP | Charitable Donations | Closed | Remai v. The Queen | 2008-04-24 00:00:00 | 2007-02-07 00:00:00 | 2009-11-27 00:00:00 | 2008 TCC 344 | Allowed | Arm's Length Status | GAAR | Allowed | Allowed | Appealed | Appealed | Yes | Eugene P. Rossiter | Bonnie Moon | Curtis R. Stewart Jasmine Sidhu | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28836/index.do | |||||||||
| 1046 | 2008-07-18 00:00:00 | Kossow | TCC | 2005-1974(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322 | Richler and Tari | Charitable Donations | Closed | Kossow v. The Queen | 2008-06-16 00:00:00 | 2005-06-14 00:00:00 | 2017-01-09 00:00:00 | 2008 TCC 422 | Dismissed | Procedural Motion | Dismissed | 0 | 0 | NA | Valerie A. Miller | Arnold H. Bornstein | A. Christina Tari | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28778/index.do | |||||||||||
| 1027 | 2008-03-19 00:00:00 | Mackay | FCA | A-149-07 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | McCarthy Tetrault LLP | Transfer of Losses, GAAR | Closed | Canada v. Mackay | 2008-02-07 00:00:00 | 2001-06-21 00:00:00 | 2008-03-19 00:00:00 | 2008 FCA 105 | Allowed | GAAR | Allowed | 1 | 0 | Yes | SHARLOW J.A., DÉCARY J.A., TRUDEL J.A. | Robert Carvalho Ron Wilhelm | Edwin Kroft Elizabeth Junkin Laura Zumpano | 1 | 0 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35926/index.do | 1993 | 14.22 | 6.75 | ||||||
| 1032 | 2007-08-28 00:00:00 | Copthorne Holdings Ltd | TCC | 2002-1316(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98573 | Stikeman Elliott LLP | General Anti Avoidance Rule - GAAR | Closed | Copthorne Holdings Ltd v. The Queen | November 30, 2006 | 2002-04-10 00:00:00 | 2009-06-02 00:00:00 | 2007 TCC 481 | Appealed to Higher Court | Reorganization of shareholding to facilitate access to higher PUC of related party, PUC in effect duplicated. | GAAR | Penalties | Dismissed | Allowed | Appealed | Appealed | NA | Diane Campbell | Eric Noble Franco Calabrese Martin Beaudry | Richard W. Pound, Q.C., Pierre-Louis Le Saunier | http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/28877/index.do | ||||||||
| 1043 | 2007-06-13 00:00:00 | MIL (Investments) S.A. | FCA | A-416-06 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Thorsteinssons LLP | Tax Treaty, GAAR | Closed | Canada v. MIL (Investments) S.A. | 2007-06-13 00:00:00 | 2004-08-17 00:00:00 | 2007-06-13 00:00:00 | 2007 FCA 236 | Dismissed | GAAR - Luxembourg Treaty | GAAR | Dismissed | 0 | 1 | Yes | DÉCARY J.A., SEXTON J.A., PELLETIER J.A. | Robert Carvalho | Warren J.A. Mitchell, Q.C. | 0 | 1 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35655/index.do | 1996 | 10.45 | 2.82 | |||||
| 1042 | 2007-05-02 00:00:00 | Landrus | TCC | 2004-3026(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111192 | Aird & Berlis LLP | General Anti Avoidance Rule - GAAR | Closed | Landrus v. The Queen | 2007-05-15 00:00:00 | 2004-07-19 00:00:00 | 2009-05-06 00:00:00 | 2008 TCC 274 | Appealed to Higher Court | GAAR | Allowed | Appealed | Appealed | NA | Brent Paris | Franco Calabrese | Louise R. Summerhill | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28635/index.do | |||||||||||
| 1033 | 2007-03-16 00:00:00 | Lipson | FCA | A-230-06 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | McCarthy Tetrault LLP | Interest Deduction | Closed | Lipson v. Canada | 2007-03-06 00:00:00 | 2002-05-16 00:00:00 | 1970-01-01 00:00:00 | 2007 FCA 113 | Appealed to Higher Court | GAAR | Dismissed | Appealed | Appealed | NA | DÉCARY J.A., NOËL J.A., SEXTON J.A. | J. Paul Malette, Q.C. J.S. Gill, Q.C. | Edwin G. Kroft | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35523/index.do | |||||||||||
| 1027 | 2007-02-21 00:00:00 | MacKay | TCC | 2001-2301(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=94649 | McCarthy Tetrault LLP | Income Tax Avoidance | Closed | MacKay v. The Queen | 2011-04-03 00:00:00 | 2001-06-21 00:00:00 | 2008-07-14 00:00:00 | 2007 TCC 94 | Appealed to Higher Court | GAAR | Allowed | Appealed | Appealed | NA | Diane Campbell | Robert Carvalho, Ron Wilhelm | Edwin G. Kroft, Elizabeth Junkin | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26596/index.do | |||||||||||
| 1047 | 2007-01-26 00:00:00 | Honeywell Limited | FCA | A-406-06 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Osler, Hoskin & Harcourt LLP | Tax Benefits | Closed | Canada v. Honeywell Limited | 2007-01-16 00:00:00 | 2005-07-15 00:00:00 | 2008-06-09 00:00:00 | 2007 FCA 22 | Dismissed | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35447/index.do | 1998 | 9.45 | 2.9 | Case withdrawn June 9, 2008 | |||||||||||||||
| 1037 | 2007-01-22 00:00:00 | McMullen | TCC | 2003-1663(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=104565 | Gowling Lafleur Henderson LLP | Capital Gain | Closed | McMullen v. The Queen | 2005-10-03 00:00:00 | 2003-04-30 00:00:00 | 2007-06-18 00:00:00 | 2007 TCC 16 | Allowed | 84(2) | GAAR | Allowed | Allowed | 0 | 1 | Yes | Lucie Lamarre | Ifeanyi Nwachukwu, Ernest Wheeler | Terry D. McEwan | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27444/index.do | 1995 | 11.47 | 4.14 | ||||
| 1034 | 2007-01-17 00:00:00 | XCO Investments Ltd. | FCA | A-612-05 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Thorsteinssons LLP | Allocation of Partnership funds, GAAR | Closed | XCO Investments Ltd. v. The Queen | 2007-01-17 00:00:00 | 2002-05-22 00:00:00 | 2007-01-17 00:00:00 | 2007 FCA 53 | Dismissed | Subsection 103(1) | GAAR | Dismissed | Not determined | 1 | 0 | No | LÉTOURNEAU J.A., EVANS J.A., MALONE J.A. | Mr. R. Carvalho, Gavin Laird | Craig C. Sturrock | 0 | 0 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35439/index.do | 1993 | 13.05 | 4.66 | ||||
| 1040 | 2006-11-29 00:00:00 | Aventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) | TCC | 2003-4034(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=107215 | Ogilvy Renault LLP | Capital Gain | Closed | Aventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) c. La Reine | 2006-11-29 00:00:00 | 2003-11-05 00:00:00 | 2009-12-17 00:00:00 | 2007 TCC 629 | Procedural Motion | Procedural Motion | Dismissed | 0 | 0 | NA | Lucie Lamarre | Josée Tremblay | Wilfrid Lefebvre Lysane Tougas | 0 | 0 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28045/index.do | 1994 | 14.97 | 6.12 | ||||||
| 1045 | 2006-10-03 00:00:00 | Klaboe | TCC | 2005-1906(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115260 | Fraser Milner Casgrain | Capital Gain | Closed | Klaboe v. The Queen | 2006-10-03 00:00:00 | 2005-06-08 00:00:00 | 2014-07-28 00:00:00 | 2007 TCC 239 | Procedural Motion | Procedural Motion | Allowed in Part | 0 | 0 | NA | Alexander A. Sarchuk | Robert Carvalho | Joel Nitikman | 0 | 0 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27656/index.do | 1999 | 14.58 | 9.14 | ||||||
| 1047 | 2006-09-26 00:00:00 | Honeywell Limited | TCC | 2005-2502(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115798 | Osler, Hoskin & Harcourt LLP | Tax Benefits | Closed | Honeywell Limited v. The Queen | May 31, 2006 | 2005-07-15 00:00:00 | 2008-07-07 00:00:00 | 2006 TCC 327 | Procedural Motion | Second tier finance company. | Procedural Motion | Allowed | 0 | 0 | NA | Donald G.H. Bowman | Luther P. Chambers, Q.C., Pascal Tétrault | Al Meghji, Martha MacDonald | http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/27615/index.do | ||||||||||
| 1043 | 2006-08-18 00:00:00 | MIL (Investments) S A | TCC | 2004-3354(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111561 | Thorsteinssons LLP | Income Tax Avoidance | Closed | MIL (Investments) S A v. The Queen | 2006-07-17 00:00:00 | 2004-08-17 00:00:00 | 2007-07-25 00:00:00 | 2006 TCC 460 | Appealed to Higher Court | GAAR - Luxembourg Treaty | GAAR | Allowed | Appealed | Appealed | NA | Ronald D. Bell | Robert Carvalho, David Jacyk, Michael Taylor | Warren J.A. Mitchell, Q.C., Matthew Williams | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27283/index.do | ||||||||||
| 1047 | 2006-06-22 00:00:00 | Honeywell Limited | TCC | 2005-2502(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115798 | Osler, Hoskin & Harcourt LLP | Tax Benefits | Closed | Honeywell Limited v. The Queen | May 31, 2006 | 2005-07-15 00:00:00 | 2008-07-07 00:00:00 | 2006 TCC 325 | Procedural Motion | Second tier finance company. | Procedural Motion | Allowed | 0 | 0 | NA | Donald G.H. Bowman | Luther P. Chambers, Q.C., Pascal Tétrault | Al Meghji, Martha MacDonald | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27174/index.do | ||||||||||
| 1041 | 2006-06-12 00:00:00 | Ceco Operations Ltd. | TCC | 2004-2878(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111004 | Fraser Milner Casgrain | General Anti Avoidance Rule - GAAR | Closed | Ceco Operations Ltd. v. The Queen | October 26, 2005 | 2004-07-06 00:00:00 | 2007-04-23 00:00:00 | 2006 TCC 256 | Dismissed | 97(2) | GAAR | Dismissed | Dismissed | 1 | 0 | Yes | Michael J. Bonner | Robert Carvalho Susan Wong Bruce Senkpiel | Joel A. Nitikman, Lynn Jenkins | 1 | 0 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/22798/index.do | 1998 | 8.32 | 2.8 | This case was appealed to the FCA, but later withdrawn. | |||
| 1033 | 2006-04-19 00:00:00 | Lipson | TCC | 2002-1862(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=99193 | Fogler, Rubinoff | Interest Expenses | Closed | Lipson v. The Queen | 2006-02-22 00:00:00 | 2002-05-16 00:00:00 | 2007-03-28 00:00:00 | 2006 TCC 148 | Appealed to Higher Court | GAAR | Dismissed | Appealed | Appealed | NA | Donald G.H. Bowman | Jag Gill, Q.C. | Peter K. Guselle | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27095/index.do | |||||||||||
| 1043 | 2006-03-30 00:00:00 | MIL (Investments) S A | TCC | 2004-3354(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111561 | Thorsteinssons LLP | Income Tax Avoidance | Closed | MIL (Investments) S A v. The Queen | 2006-02-22 00:00:00 | 2004-08-17 00:00:00 | 2007-07-25 00:00:00 | 2006 TCC 208 | Procedural Motion | Crown motions to compel answers and documents from Payer who claimed solicitor-client privilege over documents. | Procedural Motion | Allowed in Part | Procedural Motion | Procedural Motion | NA | WOODS J.A. | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26992/index.do | ||||||||||||
| 1046 | 2006-03-14 00:00:00 | Kossow | TCC | 2005-1974(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322 | Richler and Tari | Charitable Donations | Closed | Kossow v. The Queen | February 28 2006 | 2005-06-14 00:00:00 | 2017-01-09 00:00:00 | 2006 TCC 151 | Appealed to Higher Court | 118.1 - Leveraged Donation | GAAR | Dismissed | Appealed | Appealed | NA | Donald G.H. Bowman | Craig Maw | A. Christina Tari | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27246/index.do | ||||||||||
| 1039 | 2006-02-16 00:00:00 | Desmarais | TCC | 2003-2952(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=105974 | BCF s.e.r.c.r.l. | Income Tax Avoidance | Closed | Desmarais v. The Queen | September 7, 2005 | 2003-08-15 00:00:00 | 2006-05-17 00:00:00 | 2006 TCC 44 | Dismissed | GAAR - Surplus Strip | GAAR | Dismissed | 1 | 0 | Yes | Pierre Archambault | Richard Gobeil, Justine Malone | Serge Fournier | 1 | 0 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27194/index.do | 1997 | 8.38 | 2.76 | |||||
| 1038 | 2006-01-13 00:00:00 | Overs | TCC | 2003-1989(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=104958 | Couzin Taylor LLP | General Anti Avoidance Rule - GAAR | Closed | Overs v. The Queen | 2005-05-18 00:00:00 | 2003-05-29 00:00:00 | 2006-05-08 00:00:00 | 2006 TCC 26 | Allowed | 74.1 - Income Attribution | GAAR | Allowed | Allowed | 0 | 1 | Yes | Leslie M. Little | Patricia Lee | Roger Taylor, Michele Anderson | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26719/index.do | 1999 | 6.36 | 2.95 | ||||
| 1009 | 2006-01-05 00:00:00 | Water's Edge Village Estates (Phase II) Ltd. | FCA | A-55-01 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Boughton Peterson Yang Anderson | Business Loss | Closed | Water's Edge Village Estates (Phase II) Ltd. v. Canada | Written | 1997-10-01 00:00:00 | 1970-01-01 00:00:00 | 2006 FCA 4 | Costs fixed | Costs fixed. | Procedural Motion | Allowed | 0 | 0 | No | Assessment Officer | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/34273/index.do?q=2006+FCA+4 | ||||||||||||
| 1036 | 2005-11-28 00:00:00 | L. Mark Evans | TCC | 2003-966(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=103677 | Olson Lemons | General Anti Avoidance Rule - GAAR | Closed | Evans v. The Queen | October 17, 2005 | 2003-03-05 00:00:00 | 2006-03-22 00:00:00 | 2005 TCC 684 | Allowed | GAAR - Surplus Strip | GAAR | Allowed | 0 | 1 | Yes | Donald G.H. Bowman | John O'Callaghan, Jon Gilbert | Clyde R. Davis, Robert Donald | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26957/index.do | 1997 | 8.23 | 3.05 | |||||
| 1034 | 2005-11-14 00:00:00 | XCO Investments Ltd. | TCC | 2002-2024(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=99398 | Thorsteinssons LLP | General Anti Avoidance Rule - GAAR | Closed | XCO Investments Ltd. v. The Queen | Spetember 7, 2005 | 2002-05-22 00:00:00 | 2007-02-14 00:00:00 | 2005 TCC 655 | Appealed to Higher Court | Subsection 103(1) | GAAR | Dismissed | Appeal Dismissed | Appealed | Appealed | No | Donald G.H. Bowman | Mr. R. Carvalho, Gavin Laird | Craig C. Sturrock | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26601/index.do | 1993 | 13.13 | 4.74 | ||||||
| 1035 | 2005-11-03 00:00:00 | Univar Canada Ltd. | TCC | 2002-4202(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=101855 | Mccarthy Tetrault LLP | Income Tax Avoidance | Closed | Univar Canada Ltd. v. The Queen | N/A | 2002-11-05 00:00:00 | 2006-09-28 00:00:00 | 2005 TCC 723 | Allowed | Subsection 95(6) | GAAR | Allowed | Allowed | 0 | 1 | Yes | Ronald D. Bell | Mr. L. Chambers, Q.C., Mr. R. Carvalho | Mr. E. Kroft, Ms. E. Junkin | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27902/index.do | 1996 | 9.75 | 3.9 | ||||
| 1030 | 2005-10-19 00:00:00 | Canada Trustco Mortgage Co. | SCC | No. 30290 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=30290 | Stewart McKelvey | Capital Cost Allowance | Closed | Canada v. Canada Trustco Mortgage Co. | March 8, 2005 | 2002-03-25 00:00:00 | 2005-10-19 00:00:00 | 2005 SCC 54 | Dismissed | GAAR | Dismissed | 0 | 1 | Yes | McLachlin, Beverley; Major, John C.; Bastarache, Michel; Binnie, William Ian Corneil; LeBel, Louis; Deschamps, Marie; Fish, Morris J.; Abella, Rosalie Silberman; Charron, Louise | Mr. Al Meghji Ms. Monica Biringer | 0 | 1 | http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/2288/index.do | 1997 | 7.81 | 3.57 | |||||||
| 1016 | 2005-10-19 00:00:00 | Mathew (Includes Kaulius) | SCC | No. 30067 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=30067 | Kim Hansen Law Corporation | Non capital losses | Closed | Mathew v. Canada | 1970-01-01 00:00:00 | 1998-11-17 00:00:00 | 2005-10-19 00:00:00 | 2005 SCC 55 | Dismissed | Losses from mortgage partnership. | GAAR | Dismissed | 1 | 0 | Yes | McLachlin, Beverley; Major, John C.; Bastarache, Michel; Binnie, William Ian Corneil; LeBel, Louis; Deschamps, Marie; Fish, Morris J.; Abella, Rosalie Silberman; Charron, Louise | Kim Hansen | 1 | 0 | http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/2289/index.do | 1993 | 11.81 | 6.93 | ||||||
| 1032 | 2005-08-03 00:00:00 | Copthorne Holdings Ltd. | TCC | 2002-1316(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98573 | Stikeman Elliott LLP | General Anti Avoidance Rule - GAAR | Closed | Copthorne Holdings Ltd. v. Canada | 2005-05-06 00:00:00 | 2002-04-10 00:00:00 | 2009-06-02 00:00:00 | 2005 TCC 491 | Procedural Motion | Crown motion to compel documents from taxpayer claiming solicitor-client privilege. | Procedural Motion | Procedural Motion | Procedural Motion | NA | RIP J.A. | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27094/index.do | |||||||||||||
| 1031 | 2005-03-23 00:00:00 | Brouillette | TCC | 2002-1228(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98468 | Matte Bouchard | Income from Dividends | Closed | Brouillette v. The Queen | November 17, 2004 | 2002-04-02 00:00:00 | 2005-08-22 00:00:00 | 2005 TCC 203 | Allowed | Arm's Length Status/S. 84.1 | GAAR | Allowed | Allowed - Bona Fide Purpose | 0 | 1 | Yes | Louise Lamarre Proulx | Pierre Cossette, Anick Provencher | Jacques Matte | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25205/index.do | 1995 | 9.65 | 3.39 | ||||
| 1028 | 2004-10-29 00:00:00 | Howe | TCC | 2001-2716(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=95085 | Thorsteinssons LLP | Business Loss-Partnershi[ | Closed | Howe v. The Queen | 2004-03-29 00:00:00 | 2001-07-11 00:00:00 | 2005-01-19 00:00:00 | 2004 TCC 719 | Allowed | At Risk Amounts | GAAR | Allowed | Allowed | 0 | 1 | Yes | Ronald D. Bell | Lynn M. Burch, Pam Meneguzzi | David R. Davies, Samantha Mason | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26301/index.do | 1995 | 9.06 | 3.53 | ||||
| 1020 | 2004-05-20 00:00:00 | CIT Financial Ltd. | FCA | A-455-03 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | McCarthy Tetrault LLP | Interest Expenses | Closed | CIT Financial Ltd. v. Canada | May 18, 2004 | 1999-08-13 00:00:00 | 2004-05-20 00:00:00 | 2004 FCA 201 | Dismissed | CCA on Software Leasing transaction, FMV, GAAR | Section 69 | GAAR | Dismissed | No Finding | 0 | 1 | No | J. Edgar Sexton, Robert Décary, B. Malone | Ms. Alexandra Brown | Mr. Warren J. A. Mitchell, Mr. Paul Tamaki, Mr. David Davies | 0 | 0 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31431/index.do | 1993 | 10.39 | 4.77 | |||
| 1030 | 2004-02-11 00:00:00 | Canada Trustco Mortgage Company | FCA | A-262-03 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Stewart McKelvey | Capital Cost Allowance | Closed | Canada Trustco Mortgage Company v. The Queen | February 11, 2004 | 2002-03-25 00:00:00 | 1970-01-01 00:00:00 | 2004 FCA 67 | Appealed to Higher Court | GAAR | Dismissed | Appealed | Appealed | NA | ROTHSTEIN J.A., EVANS J.A., PELLETIER J.A. | Deen C. Olsen | Mr. Al Meghji Ms. Monica Biringer | 0 | 0 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/34795/index.do | |||||||||
| 1023 | 2004-01-26 00:00:00 | Imperial Oil Ltd. | FCA | A-548-02 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://apps.fca-caf.gc.ca/pq/IndexingQueries/infp_RE_info_e.php?court_no=A-548-02&select_court=A | Osler, Hoskin & Harcourt LLP | Income Tax Avoidance | Closed | Canada v. Imperial Oil Ltd. | 2003-10-01 00:00:00 | 2000-05-17 00:00:00 | 2004-01-26 00:00:00 | 2004 FCA 36 | Dismissed | GAAR | Dismissed | 0 | 1 | Yes | STRAYER J.A., LINDEN J.A. EVANS J.A. | Mr. Ian MacGregor, Ms. Deen Olsen | Mr. Al Meghji Mr. Gerald Grenon | 0 | 1 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32310/index.do | 1993 | 10.08 | 3.7 | ||||||
| 1016 | 2003-10-07 00:00:00 | Eugene Kaulius (includes Douglas Mathews) | FCA | A-346-02 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Kim Hansen Law Corporation | Non capital losses | Closed | Mathew (Kaulius) v. Canada | September 15, 2003 | 1998-11-17 00:00:00 | 1970-01-01 00:00:00 | 2003 FCA 371 | Appealed to Higher Court | Losses from mortgage partnership. | GAAR | Dismissed | Appealed | Appealed | NA | LINDEN J.A., ROTHSTEIN J.A., SEXTON J.A. | Morris Rosenberg | Kim Hansen David J. Martin | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32111/index.do | ||||||||||
| 1020 | 2003-09-05 00:00:00 | CIT Financial Ltd. | TCC | 1999-3593(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=84892 | McCarthy Tetrault LLP | Interest Expenses | Closed | CIT Financial Ltd. v. The Queen | July 3, 2003 | 1999-08-13 00:00:00 | 2004-06-23 00:00:00 | 2003 TCC 544 | Appealed to Higher Court | CCA on Software Leasing transaction, FMV, GAAR | Section 69 | GAAR | Allowed | Dismissed | Appealed | Appealed | NA | Donald G.H. Bowman | Ms. Alexandra Brown, Kathryn Philpott, Ruth Dick | Mr. Warren J. A. Mitchell, Mr. Paul Tamaki, Mr. David Davies | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25163/index.do | GAAR would not be applied if section 69 not applied first. | |||||||
| 1030 | 2003-05-07 00:00:00 | Canada Trustco Mortgage Company | TCC | 2002-1155(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98396 | Stewart McKelvey | Capital Cost Allowance | Closed | The Queen v. Canada Trustco Mortgage Company | February 17, 2003 | 2002-03-25 00:00:00 | 2004-03-08 00:00:00 | 2003 TCC 215 | Appealed to Higher Court | GAAR | Allowed | Appealed | Appealed | NA | Campbell J. Miller | Alexandra Brown, Michelle Farrell | Al Meghji, Monica Biringer | 0 | 0 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25231/index.do | |||||||||
| 1022 | 2003-04-04 00:00:00 | Loyens | TCC | 2000-998(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=87587 | Giffen and Partners | Transfer of Property s. 160(1), General Anti Avoidance Rule - GAAR | Closed | Loyens v. The Queen | 2002-10-29 00:00:00 | 2000-02-24 00:00:00 | 2003-08-25 00:00:00 | 2003 TCC 214 | Allowed | Sham | GAAR | Allowed | Allowed | 0 | 1 | Yes | Diane Campbell | Richard Gobeil, Roger Leclaire, Nicolas Simard | Keith M. Trussler, Rebecca Krasnor | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26611/index.do | 1993 | 9.65 | 3.5 | ||||
| 1024 | 2003-03-27 00:00:00 | S.T.B. Holdings Ltd. | SCC | No. 29517 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=29517 | Fraser Milner Casgrain | Application for Leave to Appeal | Closed | S.T.B. Holdings Ltd. v. Her Majesty the Queen | 2003-03-27 00:00:00 | 2000-07-12 00:00:00 | 1970-01-01 00:00:00 | 29517 | Dismissed | Motion for Leave to Appeal dismissed with costs | Leave to Appeal | Dismissed | 0 | 0 | No | https://decisions.scc-csc.ca/scc-csc/news/en/item/1690/index.do?q=29517 | |||||||||||||
| 1009 | 2003-03-20 00:00:00 | Water's Edge Village Estates (Phase II) Ltd. | SCC | No. 29392 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=29392 | Boughton Law Corporation | Business Loss | Closed | Water's Edge Village Estates (Phase II) Ltd. v. Canada | Written | 1997-10-01 00:00:00 | 1970-01-01 00:00:00 | No. 29392 | Dismissed with Costs | Motion for Leave to Appeal dismissed with costs | Procedural | Dismissed | 0 | 0 | No | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=29392 | |||||||||||||
| 1018 | 2002-12-19 00:00:00 | Jabin Investments Ltd. | FCA | A-717-01 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Thorsteinssons LLP | Income Tax Avoidance | Closed | Canada v. Jabin Investments Ltd. | 2002-12-19 00:00:00 | 1999-04-08 00:00:00 | 2002-12-19 00:00:00 | 2002 FCA 520 | Dismissed | GAAR - Debt Parking | GAAR | Allowed | 0 | 1 | Yes | ROTHSTEIN J.A., PELLETIER J.A., MALONE J.A. | Robert Carvalho, Brent Paris, Eric Douglas | Warren J.A. Mitchell, Q.C.,Douglas H. Mathew, Terry Gill | 0 | 1 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31727/index.do | 1992 | 9.97 | 3.7 | |||||
| 1015 | 2002-11-01 00:00:00 | Produits Forestiers Donohue Inc. | FCA | A-502-01 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l. | Business Investment Loss | Closed | Canada v. Produits Forestiers Donohue Inc. | October 24 2002 | 1998-10-16 00:00:00 | 2002-11-01 00:00:00 | 2002 FCA 422 | Dismissed | GAAR | Dismissed | 0 | 1 | Yes | NOËL J.A., DESJARDINS J.A., PELLETIER J.A. | Chantal Jacquier Jane Meagher | Wilfrid Lefebvre | 0 | 1 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31342/index.do | 1990 | 11.84 | 4.05 | ||||||
| 1024 | 2002-10-15 00:00:00 | S.T.B. Holdings Ltd. | FCA | A-747-01 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Fraser Milner Casgrain | General Anti Avoidance Rule - GAAR | Closed | S.T.B. Holdings Ltd. v. Canada | 2001-11-23 00:00:00 | 2000-07-12 00:00:00 | 1970-01-01 00:00:00 | 2002 FCA 386 | Dismissed | Procedural Motion - 245(7) | Dismissed | 0 | 0 | LÉTOURNEAU J.A. DÉCARY J.A., LINDEN J.A. | Mr. Robert Carvalho | Mr. Gordon Funt, Ms. Laurie Mathison | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31567/index.do | No score since it was a procedural motion. | |||||||||||
| 1029 | 2002-08-26 00:00:00 | Fraser Milner Casgrain LLP and Gilbert Schmunk | FC | T-510-02 | N/A | Fraser Milner Casgrain | Application for Judicial Review | Closed | Fraser Milner Casgrain LLP v. Canada (Minister of National Revenue) | August 26, 2002 | 2002-03-22 00:00:00 | 1970-01-01 00:00:00 | 2002 FCT 912 | Allowed | Procedural Motion to Quash Requirements in Ceco | 231.2 Requirement Validity | Allowed | 0 | 0 | NA | Eleanor R. Dawson | Lori Mathison Robert Carvalho | Gordon Funt | http://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/40583/index.do | ||||||||||
| 1023 | 2002-07-31 00:00:00 | Imperial Oil Ltd. | TCC | 2000-2233(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=88926 | Donahue Ernst & Young LLP | Business expenses | Closed | Imperial Oil Limited v. The Queen | 2001-05-03 00:00:00 | 2000-05-17 00:00:00 | 2004-10-26 00:00:00 | 56 DTC 1954 | Appealed to Higher Court | GAAR | Allowed | Appealed | Appealed | Murray A. Mogan | J.E. (Ted) Fulcher, Rhonda Nahorniak | Al Meghji, Gerald A. Grenon | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25371/index.do | ||||||||||||
| 1009 | 2002-07-09 00:00:00 | Water's Edge Village Estates (Phase II) Ltd. | FCA | A-55-01 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Boughton Law Corporation | Business Loss | Closed | Water's Edge Village Estates (Phase II) Ltd. v. Canada | May 27, 2002 | 1997-10-01 00:00:00 | 2002-07-09 00:00:00 | 2002 FCA 291 | Dismissed | Acquisition of an LUS LP interest to access terminal losses on computer hardware. | GAAR | GAAR | Allowed | Dismissed | 1 | 0 | Yes | NOEL J.A. DESJARDINS J.A. LINDEN J. A. | George Cadman | Margaret Stanier Patricia Babcock | 1 | 0 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32074/index.do | 1992 | 9.53 | 4.77 | This is an appeal from Duncan. | ||
| 1026 | 2002-05-21 00:00:00 | Webster | FCA | A-431-01 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Donahue Ernst & Young LLP | Preliminary Question of Law | Closed | Canada v. Webster | 2002-04-17 00:00:00 | 2000-12-08 00:00:00 | 1970-01-01 00:00:00 | 2002 FCA 205 | Allowed | Appeal of a TCC dismissal of Crown application to determine a question of law (Rule 58.1(a) TCCR). | Procedural Motion | Allowed | Rothstein J.A. Nadon J.A. | Strayer J.A. | Wendy Burnham, Deborah Horowitz | Al Meghji Edward Rowe | 0 | 0 | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32359/index.do | ||||||||||
| 1016 | 2002-05-03 00:00:00 | Douglas Mathew | TCC | 1999-464(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81302 | Kim Hansen Law Corporation | Non capital losses | Closed | Mathew v. The Queen | July 26, 2001 | 1998-11-17 00:00:00 | 2003-10-15 00:00:00 | 2002 CanLII 46779 (TCC) | Appealed to Higher Court | Losses from mortgage partnership. | GAAR | Dismissed | Appealed | Appealed | Pierre R. Dussault | Luther P. Chambers, Q.C. Robert Carvalho | Kim Hansen David J. Martin Letitia Sears | http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/22553/index.do | |||||||||||
| 1025 | 2002-04-30 00:00:00 | Frederick W. Hill | TCC | 2000-3636(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=90462 | Thorsteinssons LLP | non capital losses | Closed | Hill v. The Queen | February 18, 2002 | 2000-08-18 00:00:00 | August 15, 2002 | 56 DTC 1749 | Allowed | 20(1)(c), REOP | GAAR | Allowed | Allowed | 0 | 1 | Yes | Campbell J. Miller | Robert Gosman, Jeff Pniowsky | Ian Gamble, Warren J.A. Mitchell | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24937/index.do | 1996 | 5.62 | 1.99 | ||||
| 1004 | 2002-03-12 00:00:00 | Canadian Pacific Ltd. | FCA | A-701-00 Follow the link (right) to the FCA's Court File Database and search by party or number. | Click here, select Search by Court Number under Both and enter A-701-00 | McCarthy Tetrault LLP | Costs | Closed | Canada v. Canadian Pacific Ltd. | Written Representations | 1995-10-25 00:00:00 | 1970-01-01 00:00:00 | 2002 FCA 98 | Dismissed | Costs | Dismissed | Costs | Costs | No | STRAYER J.A. | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/33669/index.do?q=2002+FCA+98 | |||||||||||||
| 1004 | 2001-12-21 00:00:00 | Canadian Pacific Ltd. | FCA | A-701-00 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | McCarthy Tetrault LLP | Interest Expenses | Closed | Canada v. Canadian Pacific Ltd. | 2001-11-07 00:00:00 | 1995-10-25 00:00:00 | 2001-12-21 00:00:00 | 2001 FCA 398 | Dismissed | GAAR | Dismissed | 0 | 1 | Yes | SEXTON | 0 | 1 | https://reports.fja-cmf.gc.ca/fja-cmf/j/en/item/332500/index.do | 1990 | 10.98 | 6.16 | ||||||||
| 1024 | 2001-12-20 00:00:00 | S.T.B. Holdings Ltd. | TCC | 2000-3248(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=90017 | Davis and Company | General Anti Avoidance Rule - GAAR | Closed | S.T.B. Holdings Ltd. v. The Queen | 2001-11-23 00:00:00 | 2000-07-12 00:00:00 | October 20, 2011 | 56 DTC 1254 | Appealed to Higher Court | Procedural - GAAR - 245(7) | GAAR | Allowed | Appealed | Appealed | NA | Campbell J. Miller | Robert Carvalho | Gordon S. Funt | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24911/index.do | ||||||||||
| 1018 | 2001-11-15 00:00:00 | Jabin Investments Ltd. | TCC | 1999-2166(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=83162 | Thorsteinssons LLP | Income Tax Avoidance | Closed | Jabin Investments Ltd. v. The Queen | 2001-09-17 00:00:00 | 1999-04-08 00:00:00 | January 14, 2003 | 55 DTC 1002 | Allowed | GAAR - Debt Parking | GAAR | Allowed | Appealed | Appealed | Yes | Peter Dean Hamlyn | Robert Carvalho, Brent Paris, Eric Douglas | Warren J.A. Mitchell, Q.C.,Douglas H. Mathew, Terry Gill | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25303/index.do | ||||||||||
| 1005 | 2001-09-11 00:00:00 | OSFC Holdings Ltd. | FCA | A-424-99 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Ogilvy Renault LLP | Non-capital Losses | Closed | OSFC Holdings Ltd. v. The Queen | N/A | 1997-02-04 00:00:00 | 2001-09-11 00:00:00 | 2001 FCA 260 | Dismissed | Appeal of TCC judgement dissallowing the transfer of losses. The trustee in bankruptcy (E&Y) for Standard Trust formed a numbered corporation and established two partnerships which acquired Standard Trust's poorly performing mortgage loans. This is the first time the FCA dealt with s. 245 (GAAR). | Partnership Existence | GAAR | Dismissed | Dismissed | 1 | 0 | Yes | ROTHSTEIN J.A. | N/A | N/A | Wilfrid Lefebvre | 1 | 0 | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31904/index.do | 1993 | 7.7 | 4.6 | ||
| 1026 | 2001-07-18 00:00:00 | Webster | TCC | 2000-5038(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=91973 | Donahue Ernst & Young LLP | Preliminary Question of Law | Closed | Canada v. Webster | 2001-07-05 00:00:00 | 2000-12-08 00:00:00 | September 23, 2009 | 55 DTC 738 | Appealed to Higher Court | Crown application for determination of law (Rule 58.1(a) TCCR) dismissed. Payer deducted the purchase price of seismic data using, in part, a promissory note. Crown wanted the promissory note determined a contingent liability. | Appealed | Appealed | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24303/index.do?q=Webster | ||||||||||||||||
| 1016 | 2001-07-18 00:00:00 | Douglas Mathew | TCC | 1999-464(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81302 | Kim Hansen Law Corporation | Non capital losses | Closed | Mathew v. The Queen | 2001-07-03 00:00:00 | 1998-11-17 00:00:00 | October 15, 2003 | 2001 CanLII 59489 (TCC) | Dismissed | Crown defeated on motion to admit expert report and opinions of expert witness. | Admissiability of Expert reports and expert opinion evidence | Dismissed | Procedural Motion | Procedural Motion | No | Pierre R. Dussault | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24285/index.do | ||||||||||||
| 1015 | 2001-06-13 00:00:00 | Produits Forestiers Donohue Inc. | TCC | 98-2655(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=61025 | Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l. | Business Investment Loss | Closed | Produits Forestiers Donohue Inc. v. The Queen | 1970-01-01 00:00:00 | 1998-10-16 00:00:00 | November 14, 2002 | 55 DTC 586 | Appealed to Higher Court | GAAR | ABIL | Allowed | Abandoned | Appealed | Appealed | NA | Pierre Archambault | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24571/index.do | |||||||||||
| 1013 | 2001-03-23 00:00:00 | Rousseau-Houle | TCC | 98-1946(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=60158 | Beauvais, Truchon et Associés | Interest Expenses | Closed | Rousseau-Houle v. The Queen | 1970-01-01 00:00:00 | 1998-07-29 00:00:00 | 2003-11-18 00:00:00 | 55 DTC 250 | Allowed | GAAR - Separation of debt and CCA on Rental Property | GAAR | 20(1)(c) | Allowed | Allowed | 0 | 1 | Yes | Pierre Archambault | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24418/index.do | 1990 | 12.89 | 5.31 | |||||
| 1011 | 2001-03-23 00:00:00 | Engelbert Fredette | TCC | 98-1340(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=59420 | Gaetan Drolet | Capital Cost Allowance | Closed | Fredette v. The Queen | June 13, 2000 | 1998-05-19 00:00:00 | June 6, 2001 | 55 DTC 621 | Dismissed | Use of stacked partnerships to defer income and allow higher interest deduction. | GAAR | Dismissed | 1 | 0 | Yes | Pierre Archambault | 1 | 0 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24449/index.do | 1991 | 9.44 | 3.05 | |||||||
| 1017 | 2001-03-09 00:00:00 | Ventes d'autos Giordano Inc. | TCC | 1999-1170(GST)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=82124 | McMillan Binch Mendelsohn | Input Tax Credits | Closed | Ventes d'autos Giordano Inc. v. The Queen | N/A | 1999-02-22 00:00:00 | March 19, 2002 | 2001 CanLII 505 (TCC) | Allowed | GST GAAR | GST 169(1) | GAAR | Allowed | 0 | 1 | Yes | Pierre Archambault | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24011/index.do | 1995 | 6.22 | 3.07 | ||||||
| 1014 | 2001-02-19 00:00:00 | Dennis Geransky | TCC | 98-2383(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=60693 | Stevenson Hood Thornton Beaubier LLP | Sale of Shares | Closed | Geransky v. The Queen | February 14, 2001 | 1998-09-16 00:00:00 | 2001-12-18 00:00:00 | 55 DTC 243 | Allowed | Plan developed by Greg Sherloski, EY to sell shares of a private cement company to Lafarge. | 84(2) | GAAR | Allowed | Allowed | 0 | 1 | Yes | Donald G.H. Bowman | Robert Gosman, Esq. | Beaty Beaubier, Esq. | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24712/index.do | 1994 | 6.97 | 3.26 | |||
| 1019 | 2001-02-14 00:00:00 | Silicate Holdings Ltd. | TCC | 1999-3111(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=84361 | Osler, Hoskin & Harcourt LLP | Examination of CRA employees | Closed | Silicate Holdings Ltd. v. The Queen | 2001-02-08 00:00:00 | 1999-07-06 00:00:00 | April 25, 2001 | 55 DTC 299 | Allowed | Payer motion to compel documents and questioning from Crown when unredacted documents mistakenly released by Crown. | Procedural Motion | N/A | 0 | 0 | No | David W. Beaubier | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24746/index.do | ||||||||||||
| 1016 | 2001-01-24 00:00:00 | John Gregory | TCC | 1999-488(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81330 | N/A | Business Loss - Partnership | Closed | Gregory v. The Queen | N/A | 1998-11-19 00:00:00 | October 15, 2003 | 55 DTC 163 | Allowed in Part | Procedural - Scheduling and Consolidation | Procedural Motion | Allowed in Part | Appealed | No | Bowman | https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24549/index.do | This case carried forward as Mathew and then Kaulius. No scroe as it was a procedural motion. | ||||||||||||
| 1012 | 2001-01-24 00:00:00 | 9000-6560 Québec inc. | TCC | 98-1936(GST)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=60146 | Heenan Blaikie s.e.n.c.r.l., srl | Failure to Remit GST | Closed | 9000-6560 Québec inc. v. The Queen | N/A | 1998-07-10 00:00:00 | April 12, 2002 | 2001 CanLII 506 (TCC) | Allowed | Native Reserve Sales | GAAR | Allowed | Allowed | 0 | 1 | Yes | Pierre Archambault | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23984/index.do | 1996 | 5.28 | 3.76 | ||||||
| 1008 | 2001-01-08 00:00:00 | Duncan | TCC | 97-2936(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=56329 | Boughton Law Corporation | Business Loss | Closed | Duncan v. The Queen | April 20, 1999 | 1997-10-01 00:00:00 | July 19, 2002 | 55 DTC 96 | Appealed to Higher Court | Partnership Existence | GAAR | Dismissed | Dismissed | Appealed | Appealed | NA | Eric A. Bowie | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24515/index.do | This case was appealed to the FCA, as Waters Edge. | ||||||||||
| 1021 | 2000-10-27 00:00:00 | Merlis Investments Ltd. | FC | T-1814-99 | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=105238 | Mendelsohn Rosentzeig Shacter | Judicial Review | Closed | Merlis Investments Ltd. v. Canada (Minister of National Revenue) | N/A | 1999-10-14 00:00:00 | 2005-01-25 00:00:00 | 54 DTC 6634 | Dismissed | Application for Judicial Review of GAAR Decision | GAAR | Dismissed | 1 | 0 | Yes | J. Pinard | 1 | 0 | http://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/40115/index.do | 1998 | 6.07 | 5.29 | |||||||
| 1004 | 2000-10-13 00:00:00 | Canadian Pacific Ltd. | TCC | 95-3534(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=43293 | McCarthy Tetrault LLP | Interest Expenses | Closed | Canadian Pacific Ltd. v. The Queen | 2010-10-13 00:00:00 | 1995-10-25 00:00:00 | January 4, 2002 | 54 DTC 2428 | Allowed | Aussie-Kiwi Loan Swap, identical to shell. | GAAR | Allowed | Appealed | Appealed | Yes | Michael J. Bonner | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23568/index.do | ||||||||||||
| 1016 | 2000-10-11 00:00:00 | John Gregory | FCA | A-192-00 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Sole Practitioner | Business Loss - Partnership | Closed | Canada v. Gregory | 1970-01-01 00:00:00 | 1998-11-19 00:00:00 | 1970-01-01 00:00:00 | 54 DTC 6561 | Dismissed | These cases (i.e. Gregory; Mathew; Kaulius) follow the facts in OSFC. The taxpayers purchased a partnership interest hoping to acquire losses generated by Standard Trust's poorly performing mortgage loans. Gregory failed to establish that GAAR provisions were unconstitutional. | Procedural Motion | Allowed | 0 | 0 | No | NOËL J.A., ROTHSTEIN J.A. LÉTOURNEAU J.A. | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31707/index.do | This case carried forward as Mathew and then Kaulius. No scroe as it was a procedural motion. | |||||||||||
| 1000 | 2000-03-28 00:00:00 | Michelin North America (Canada) Inc. | FC | T-1525-95 | N/A | McMillan Binch | Federal Sales Tax Refund | Closed | Michelin North America (Canada) Inc. v. Canada | 2000-02-29 00:00:00 | N/A | 1970-01-01 00:00:00 | [2000] 3 FCR 418 | Dismissed | 274(1) Excise Tax Act GST GAAR | GAAR | Dismissed | 1 | 0 | Yes | J. Blais | 1 | 0 | http://www.canlii.org/en/ca/fct/doc/2000/2000canlii17122/2000canlii17122.html | ||||||||||
| 1016 | 2000-03-17 00:00:00 | John Gregory | TCC | 1999-488(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81330 | Business Loss - Partnership | Closed | Gregory v. The Queen | July 26, 2001 | 1998-11-19 00:00:00 | October 15, 2003 | 54 DTC 2027 | Dismissed | These cases (i.e. Gregory; Mathew; Kaulius) follow the facts in OSFC. The taxpayers purchased a partnership interest hoping to acquire losses generated by Standard Trust's poorly performing mortgage loans. | Procedural Motion | NA | Allowed | NA | Appealed | Appealed | Donald G.H. Bowman | 0 | 0 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23180/index.do | This case carried forward as Mathew and then Kaulius. | |||||||||
| 1004 | 2000-02-17 00:00:00 | Canadian Pacific Ltd. | FCA | A-480-98 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | McCarthy Tetrault LLP | Interest Expenses | Closed | Canadian Pacific Ltd. v. Canada | 2000-02-17 00:00:00 | 1995-10-25 00:00:00 | 1970-01-01 00:00:00 | 54 DTC 6174 | Remanded to Lower Court | GAAR | Allowed in Part | Remanded | Remanded | Yes | ROBERTSON J.A. | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/33610/index.do?q=A-480-98 | |||||||||||||
| 1004 | 1999-11-10 00:00:00 | Canadian Pacific Ltd. | SCC | No. 27163 | https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=27163 | McCarthy Tetrault LLP | Interest Expenses | Closed | Canadian Pacific Limited v. Her Majesty, The Queen | N/A | 1995-10-25 00:00:00 | 1970-01-01 00:00:00 | No. 27163 | Remanded to Lower Court | GAAR | Allowed | Remanded | Remanded | Yes | The Chief Justice and McLachlin and Iacobucci JJ. | https://decisions.scc-csc.ca/scc-csc/news/en/item/754/index.do?q=27163 | |||||||||||||
| 1010 | 1999-06-25 00:00:00 | Jabs Construction Ltd. | TCC | 98-827(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=63485 | Arvay Finlay | Income Tax Avoidance | Closed | Jabs Construction Ltd. v. The Queen | N/A | 1998-04-07 00:00:00 | March 2, 2000 | 1999 CanLII 520 (TCC) | Allowed | The taxpayer gifted 13 properties to a charity. The properties were sold by the charity and a portion of the proceeds loaned back to the gifting taxpayer. | Legal Efficacy of Transaction | GAAR | Allowed | Allowed | 0 | 1 | Yes | Donald G.H. Bowman | N/A | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23901/index.do | 1993 | 6.17 | 1.9 | ||||
| 1005 | 1999-06-25 00:00:00 | OSFC Holdings Ltd. | TCC | 97-225(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=55491 | Ogilvy Renault LLP | Non-capital Losses | Closed | OSFC Holdings Ltd. v. The Queen | N/A | 1997-01-24 00:00:00 | December 12, 2001 | 53 DTC 1044 | Allowed | The trustee in bankruptcy (E&Y) for Standard Trust formed a numbered corporation and established two partnerships which acquired Standard Trust's poorly performing mortgage loans. E&Y believed that selling Standard Trust's ownership interest in the subsidiary partnerships (rather than selling the mortgages) would transfer losses on the poorly performing loans to the eventual purchaser along with the real property. Prior to purchasing Standard's partnership interest, OSFC required adjustments be made to the partnership agreement. | Validity of Partnership | GAAR | Allowed | Dismissed | Appealed | Appealed | Yes | Eric A. Bowie | Wilfrid Lefebvre | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/22907/index.do | |||||||||
| 1004 | 1999-02-09 00:00:00 | Canadian Pacific Ltd. | FCA | A-480-98 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | McCarthy Tetrault LLP | Interest Expenses | Closed | Canadian Pacific Ltd. v. Canada | N/A | 1995-10-25 00:00:00 | 1970-01-01 00:00:00 | 53 DTC 5132 | Allowed | GAAR | Allowed | Appealed | Appealed | Yes | LÉTOURNEAU J.A. | https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/34486/index.do?q=A-480-98 | |||||||||||||
| 1007 | 1999-02-03 00:00:00 | Nadeau | TCC | 97-3019(IT)I | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=56432 | Agent (son of tax payer) | Informal | Closed | Nadeau v. The Queen | N/A | 1997-09-30 00:00:00 | June 7, 2000 | 1999 CanLII 484 (TCC) | Dismissed | The share structure of a second numbered corporation was manipulated to reduce a capital gain on the disposition of shares by an original numbered corporation. Both numbered companies were owned by the same taxpayers | GAAR | N/A | Dismissed | 1 | 0 | Yes | Alain Tardif | N/A | N/A | N/A | 1 | 0 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24127/index.do | 1990 | 9.44 | 2.69 | |||
| 1006 | 1998-12-24 00:00:00 | Husky Oil Ltd. | TCC | 97-1060(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=52943 | Felesky Flynn LLP | Non-capital Losses | Closed | Husky Oil Ltd. v. The Queen | 1998-12-07 00:00:00 | 1997-03-27 00:00:00 | April 14, 1999 | 1998 CanLII 497 (TCC) | Allowed | Husky Oil formed a Bermuda corporation with an arms-length party (Bow Valley) to purchase an oil drill (i.e. capital equipment). When BermudaCo went bankrupt, Husky Oil formed a partnership to purchase the oil drill from BermudaCo. The CRA disallowed Husky Oil's from claiming its share of the drill's purchase price as a non-capital loss. | Sham | GAAR | Allowed | Allowed | 0 | 1 | Yes | David W. Beaubier | 0 | 1 | http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23944/index.do | 1987 | 11.29 | 2.05 | |||||
| 1004 | 1998-07-03 00:00:00 | Canadian Pacific Ltd. | TCC | 95-3534(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=43293 | McCarthy Tetrault LLP | Interest Expenses | Closed | Canadian Pacific Ltd. v. The Queen | 1998-03-25 00:00:00 | 1995-10-25 00:00:00 | January 4, 2002 | N/A | Allowed | GAAR | Allowed | Appealed | Appealed | Yes | N/A | ||||||||||||||
| 1003 | 1997-07-17 00:00:00 | Owen Holdings Ltd | FCA | A-542-96 Follow the link (right) to the FCA's Court File Database and search by party or number. | https://www.fca-caf.ca/en/pages/hearings/court-file-database | Dentons Canada LLP | Compel Production of Documents | Closed | Owen Holdings Ltd v. Canada | 1997-06-19 00:00:00 | 1995-07-05 00:00:00 | 1970-01-01 00:00:00 | 51 DTC 5401 | Allowed in Part | Crown succeeds in overturning an order to produce documents excepting "technical interpretations". Dissenting Chief Justice would have allowed the Crown's appeal in full. | Procedural Motion | GAAR | Allowed in Part | No Finding | 0 | 0 | No | MARCEAU J.A. HEALD D.J. | ISSAC C.J. | N/A | Joel Nitikman | http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35176/index.do | No score as it was a procedural motion. | ||||||
| 1002 | 1997-06-30 00:00:00 | RMM Canadian Enterprises Inc. et al. | TCC | N/A | N/A | RMM Canadian Enterprises Inc. et al., v. The Queen - 97 DTC 302 | 1970-01-01 00:00:00 | 1970-01-01 00:00:00 | 1970-01-01 00:00:00 | Dismissed | 84(2) | GAAR | Dismissed | Dismissed | 1 | 0 | Yes | Donald G.H. Bowman | 1 | 0 | ||||||||||||||
| 1001 | 1997-06-30 00:00:00 | McNichol et al. | TCC | N/A | N/A | McNichol et al. v. The Queen - [1997] 2 C.T.C. 2088 | 1970-01-01 00:00:00 | 1970-01-01 00:00:00 | 1970-01-01 00:00:00 | Dismissed | GAAR | Dismissed | 1 | 0 | Yes | TCJ Bonner | 1 | 0 | ||||||||||||||||
| 1003 | 1996-09-06 00:00:00 | Owen Holdings Ltd. | TCC | 95-2428(IT)G | https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=41467 | Dentons Canada LLP | Compel Production of Documents | Closed | Owen Holdings Ltd v. Canada | N/A | 1995-07-05 00:00:00 | August 13, 1998 | N/A | Allowed in Part | Taxpayer motion to compel Crown to produce documents allowed in part. | Discovery | GAAR | Allowed in Part | No Finding | 0 | 0 | No | N/A | N/A | N/A | Joel Nitikman | N/A | |||||||
| 1000 | 1995-03-22 00:00:00 | Michelin Tires (Canada) Ltd. | CITT | N/A | N/A | Closed | Michelin Tires (Canada) Ltd. v. Canada (National Revenue), 1995 CanLII 6892 (CA CITT) | 1970-01-01 00:00:00 | 1970-01-01 00:00:00 | 1970-01-01 00:00:00 | Appealed to Higher Court | 274(1) Excise Tax Act GST GAAR | GAAR | Dismissed | Appealed | Appealed | NA | Arthur B. Trudeau Desmond Hallissey Lise Bergeron | Frederick B. Woyiwada | Dalton J. Albrecht Richard B. Thomas | http://www.canlii.org/en/ca/citt/doc/1995/1995canlii6892/1995canlii6892.html |
GAARMAGEDDON.COM
Cases Decided
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The General Anti-avoidance Rule (GAAR) Portal
“GAAR….is a broadly drafted provision, intended to negate arrangements that would be permissible under a literal interpretation of other provisions of the Income Tax Act, on the basis that they amount to abusive tax avoidance.”
Canada Trustco Mortgage Co. v. Canada, [2005] 2 S.C.R. 601, 2005 SCC 54
CDN GAAR SCORE: Crown Taxpayer
Ref Date of Decision Initial Appellant Name Court Appeal # (linked) Link to Appeal Docket Firm(s) Classification (Work in Progress) Nature Status Case Name Hearing Date Date of Initial Notice of Appeal Date File Closed or Latest Action Citation Disposition Synopsis Primary Issue Secondary Issue Outcome on Primary Outcome on Secondary Crown Score 48 (Post-Trustco 40) Taxpayer Score 43 (Post-Trustco 28) Decision on GAAR? Yes/No Deciding Judge(s) Dissenting Judge(s) Crown Counsel Taxpayer Counsel Crown
DoG Score 37 (Post-Trustco 29)Taxpayer
DoG Score 40 (Post-Trustco 26)Link to Decision Earliest Taxation Year Number of Years Since End of Transaction Year to Resolution - 11.59 Number of Years from Notice of Appeal to Most Recent Decision - 5.07 Notes 1126 2024-05-09 00:00:00 DAC Investment Holdings Inc. TCC 2021-1079(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=195045 Thorsteinssons LLP General Anti Avoidance Rule - GAAR Heard DAC Investment Holdings Inc. v. His Majesty The King 2023-05-23 00:00:00 2021-05-05 00:00:00 2024-05-09 00:00:00 2024 TCC 63 Allowed Continuance out of Canada of CCPC. GAAR Allowed 0 1 Yes The Honourable Justice Steven K. D’Arcy Arnold H. Bornstein
Christopher M. BartlettMatthew G. Williams
Florence SauveBrittany D. Rossler0 1 https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/521265/index.do 2015 8.36 3.01 1126 2024-05-06 00:00:00 Investissements Hexagone Inc. TCC 2021-3205(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197408 De Grandpré Chait S.E.N.C.R.L./LLP Income tax avoidance, Allowable Business Investment Loss (ABIL) Withdrawn 1970-01-01 00:00:00 2021-12-23 00:00:00 2024-05-06 00:00:00 Withdrawal accepted prior to hearing 1112 2024-04-05 00:00:00 1192896 Alberta Ltd. N/A 2017-940(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175594 Thorsteinssons LLP Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR Settled 1970-01-01 00:00:00 2017-03-01 00:00:00 2024-04-05 00:00:00 N/A Adj. prior to hearing - Sine die N/A First docket I have seen in a GAAR case labelled, "Settled" 1111 2024-03-11 00:00:00 DEML Investments Limited TCC 2017-922(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175593 McCarthy Tétrault LLP General Anti Avoidance Rule - GAAR, Capital loss Appealed to Higher Court DEML INVESTMENTS LIMITED AND HIS MAJESTY THE KING 2022-05-02 00:00:00 2017-02-28 00:00:00 2024-03-11 00:00:00 2023 TCC 27 Dismissed This is a general anti-avoidance rule (GAAR) matter, involving Canadian resource property (CRP) as defined in the federal Income Tax Act (Act). GAAR Dismissed 1 0 Yes The Honourable Justice Bruce Russell Grant Nash
Carla LamashAnu Koshal
Raj Koshal1 0 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521231/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2007 16.21 7.04 1119 2024-03-07 00:00:00 3295940 Canada Inc. v. The Queen FCA A-201-22
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database EY Cabinet d'avocats General Anti Avoidance Rule - GAAR, Capital gain Decision Received from Federal Court 3295940 CANADA INC.
AND HER MAJESTY THE QUEEN2023-11-15 00:00:00 2017-11-29 00:00:00 2024-03-07 00:00:00 2024 FCA 42 Allowed A “plain-vanilla tax‐planning opportunity” whereby Micsau used its high cost to be taxed on its true economic gain ended up being, for the Tax Court of Canada, an abusive avoidance transaction by 3295940. GAAR Allowed 0 1 Yes GOYETTE J.A.
DE MONTIGNY C.J.
HECKMAN J.A.Yanick Houle
Sara JahanbakhshRoger Taylor
Daniel Sandler
Alexandra Auger0 1 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521355/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2002 21.2 6.27 Related Appeals:
2018-2246(IT)G Gestion Micsau Inc.,1128 2024-02-16 00:00:00 Compass Group Canada Ltd. TCC 2022-1369(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=198970 Osler, Hoskin & Harcourt LLP General Anti Avoidance Rule - GAAR Closed 1970-01-01 00:00:00 2022-05-18 00:00:00 2024-02-16 00:00:00 Consent Allowed Prior To Hearing 1125 2024-02-15 00:00:00 Onex Corporation TCC 2021-2885(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197034 Osler, Hoskin & Harcourt LLP Withdrawal accepted prior to hearing Closed 1970-01-01 00:00:00 2021-11-18 00:00:00 2024-02-15 00:00:00 Withdrawal accepted prior to hearing 1098 2024-02-02 00:00:00 Total Energy Services Inc. TCC 2016-367(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168905 Bennet Jones LLP Scientific Research & Development Credit, General Anti Avoidance Rule - GAAR Settled Total Energy Services Inc. v. The King 2022-06-20 00:00:00 2016-01-27 00:00:00 2024-02-02 00:00:00 2024 TCC 12 Dismissed This is another loss–trading case. GAAR Dismissed 1 0 Yes The Honourable Justice F.J. Pizzitelli Matthew Turnell
Neva Beckie
Alexander Wind
Eric BrownJehad Haymour
Wesley Novotny
Sophie Virji
Anna Lekash1 0 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521215/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2010 13.1 8.02 1092 2023-12-27 00:00:00 Madison Pacific Properties TCC 2014-3959(IT)G 2014-3959(IT)G Thorsteinssons LLP Capital loss, General Anti Avoidance Rule - GAAR Appealed to Higher Court MADISON PACIFIC PROPERTIES INC. v. HIS MAJESTY THE KING 2020-11-10 00:00:00 2014-11-03 00:00:00 2023-12-27 00:00:00 2023 TCC 180 Appealed to Higher Court Loss-trading case. The appeal involves the application of the general anti-avoidance rule (the “GAAR”) to the Appellant’s deduction of net capital losses. GAAR Dismissed 1 0 Yes The Honourable Justice David E. Graham Perry Derksen
Dominic Bédard-Lapointe (for all but November 17, 2023)
Yanick Houle
Eric Brown
Erin Krawchuk (on November 17, 2023, only)David R. Davies
S. Natasha Kisilevsky
Tyler Berg1 0 2023 TCC 180 2009 14 9.15 Related Appeals:
2013-3888(IT)G 1073774 Properties Inc.,
2018-540(IT)G Metro Vancouver Properties Corp.,
2013-3885(IT)G MP Western Properties Inc.,1113 2023-12-13 00:00:00 Husky Energy Inc. TCC 2017-1252(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175937 McCarthy Tétrault LLP General Anti Avoidance Rule - GAAR Appealed to Higher Court HUSKY ENERGY INC. AND HIS MAJESTY THE KING
HUTCHISON WHAMPOA LUXEMBOURG
HOLDINGS S.À.R.L. AND HIS MAJESTY THE KING
L.F. MANAGEMENT AND INVESTMENT S.A.R.L. AND HIS MAJESTY THE KING2023-01-09 00:00:00 2017-03-17 00:00:00 2023-12-13 00:00:00 2023 TCC 167 Dismissed Whether Part XIII of the Income Tax Act, R.S.C. 1985, c.1 (5th Supp.)(the “ITA”) was exigible on the Dividends at the rate of 15% or 5% under the Barbados Tax Treaty. Rate of Part XIII Tax GAAR Allowed Dismissed 0 1 Yes The Honourable Justice John R. Owen Pascal Tétrault
Montano Cabezas
David McLeodNicolas X. Cloutier
Dominic Bédard-Lapointe
Robert Celac
Margaret Nixon
Pierre‐Louis Le Saunier
Zev Smith
Louise R. Summerhill
Josh Kumar
Monica Carinci0 1 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521215/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2003 19.96 6.75 1106 2023-11-30 00:00:00 MMV Capital Partners Inc. FCA A-245-20
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Deloitte Tax Law LLP General Anti Avoidance Rule - GAAR, Non capital losses Allowed HIS MAJESTY THE KING v. MMV CAPITAL PARTNERS INC. 2023-10-31 00:00:00 December 1, 2016 2023-11-30 00:00:00 2023 FCA 234 Allowed Whether a misuse of loss use restriction rules in section 111. GAAR Allowed 1 0 Yes MONAGHAN J.A.
WOODS J.A.
LASKIN J.A.Perry Derksen
Matthew Turnell
Eric BrownMichael Collinge
Kevin Chan1 0 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521296/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2011 11.92 7 1120 2023-10-03 00:00:00 Quebecor Inc. TCC 2018-979(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=181172 Norton Rose Fulbright Canada General Anti Avoidance Rule - GAAR Appealed to Higher Court QUEBECOR INC. AND HIS MAJESTY THE KING 2021-06-29 00:00:00 2018-03-15 00:00:00 2023-10-03 00:00:00 2023 TCC 142 Allowed Series of related party transaction to move ACB to shelter gain on sale of shares. GAAR Allowed 0 1 Yes The Honourable Justice Sylvain Ouimet Natalie Goulard
Marie-Aimée Cantin
Sara JahanbakhshWilfrid Lefebvre
Catherine Dubé0 1 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/521165/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2007 15.77 5.56 1128 2023-09-27 00:00:00 Canteen of Canada Limited TCC 2022-660(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=198099 Osler, Hoskin & Harcourt LLP General Anti Avoidance Rule - GAAR Closed 1970-01-01 00:00:00 2022-03-04 00:00:00 2023-09-27 00:00:00 Consent Allowed Prior To Hearing 1125 2023-07-28 00:00:00 3077603 Nova Scotia Limited TCC 2021-2883(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=197051 Osler, Hoskin & Harcourt LLP General Anti Avoidance Rule - GAAR Closed 1970-01-01 00:00:00 2021-11-18 00:00:00 2023-07-28 00:00:00 Withdrawal accepted prior to hearing 1105 2023-07-05 00:00:00 Microbjo Properties Inc. FCA A-115-21
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Dentons Canada LLP Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR Heard Canada v. Microbjo Properties Inc. 2020-09-21 00:00:00 November 7, 2016 2023-07-05 00:00:00 2023 FCA 157 Allowed Consequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton. 160 Liability GAAR Allowed Dismissed 1 0 Yes NOËL C.
BOIVIN J.A.
GLEASON J.A.Perry Derksen
Laura Zumpano
Eric BrownJacob Yau
Yves St-Cyr
Caroline Harrell0 1 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/521223/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2006 16.52 6.66 Crown won under section 160 but would have lost under GAAR. Related Appeals:
DAMIS PROPERTIES INC.
SABEL INVESTMENTS II-A LIMITED
ZAGJO HOLDINGS LIMITED
DEVAMM INVESTMENTS II-A LIMITED1091 2023-05-26 00:00:00 Deans Knight Income Corporation SCC No. 39869 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39869 Burnet Duckworth & Palmer LLP General Anti Avoidance Rule - GAAR, iNput Tax Credits Allowed Deans Knight Income Corporation v. Her Majesty The Queen 2022-11-02 00:00:00 2014-10-24 00:00:00 2023-05-26 00:00:00 Deans Knight Income Corp. v. Canada, 2023 SCC 16 Pending Appeal GAAR Allowed 1 0 Yes Rowe J. (Wagner C.J. and Karakatsanis, Martin, Kasirer, Jamal and O’Bonsawin JJ. concurring) Côté J. Attorney General of Canada Burnet, Duckworth & Palmer 1 0 https://www.canlii.org/en/ca/scc/doc/2023/2023scc16/2023scc16.html?resultIndex=18&resultId=10ee8c2ddd424422937be6a49ce1783a&searchId=2024-05-12T16:06:42:334/8a29fffed21948edac9f9cca0b2cb8ad&searchUrlHash=AAAAAQA0Iml0YSAyNDUiIG9yICJHQUFSIiBvciAiR2VuZXJhbCBBbnRpLWF2b2lkYW5jZSBSdWxlIgAAAAAB 2008 14.41 8.59 1119 2022-06-30 00:00:00 3295940 Canada Inc. v. The Queen TCC 2017-4685(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=179709 EY Cabinet d'avocats General Anti Avoidance Rule - GAAR, Capital gain Decision Received from Federal Court 3295940 CANADA INC.
AND HER MAJESTY THE QUEEN2020-09-08 00:00:00 2017-11-29 00:00:00 2022-06-30 00:00:00 2022 TCC I68 Held in Abeyance Series of transactions put in place to circumvent the application of subsection 55(2) of the Act through the inappropriate use of the CDA scheme to reduce the capital gain. GAAR Dismissed 0 0 Yes The Honourable Justice Réal Favreau Yanick Houle
Sara Jahanbakhsh
Dominic Bédard‐LapointeRoger Taylor
Marie‐Claude Marcil
Stéphanie Valois0 0 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/520946/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 1089 2022-04-01 00:00:00 Magren Holdings Ltd. TCC 2017-486(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175079 Fillmore Riley LLP Capital Dividend, General Anti Avoidance Rule - GAAR, Capital gain Appealed to higher court Magren Holdings Ltd. v. The Queen 2019-02-11 00:00:00 2017-02-02 00:00:00 2021-12-06 00:00:00 2021 TCC 42 Appealed to Higher Court A series of transactions undertaken in order to artificially manufacture capital gains and offsetting capital losses leading to alleged additions to the capital dividend accounts and payment of non-taxable capital dividends to shareholders, including Grenon, See Ref 1113. Part III Tax, Ineffective transactions sham, misrepresention GAAR Allowed Allowed 1 0 Yes Guy R. Smith Ifeanyi Nwachukwu
Tanis Halpape
Christopher Kitchen
Jeremy TigerCy M. Fien
Brandon Barnes Trickett
Ari M. Hanson
Aron W. Grusko1 0 https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/499411/index.do?q=Magren+Holdings+Ltd. 2005 15.94 4.84 Holding companies of James Grenon 1075 2022-03-31 00:00:00 David Herring TCC 2012-112(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=146147 EY Cabinet d'avocats Transfer of property Closed DAVID HERRING, KENNETH L. MILLEY, MARC HALFORD, THOMAS BREEN, GARRY INNANEN, LAURIE COGHLIN, SONNY GOLDSTEIN AND HER MAJESTY THE QUEEN 2019-09-20 00:00:00 2012-01-03 00:00:00 2022-07-26 00:00:00 2022 TCC 41 Dismissed Leveraged donation program. Donation GAAR Dismissed No Finding 1 0 No The Honourable Justice Guy R. Smith Charles Camirand
Dan DanielsTerry McCaffrey
Anahita Tajadod0 0 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/520915/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 2002 19.58 10.57 The Respondent had initially relied on the General Anti-Avoidance Rule pursuant to section 245 of the Act, but chose not to make any written submissions and accordingly, it will not be necessary to address that argument. 1096 2021-12-03 00:00:00 Loblaw Financial Holdings Inc. SCC 2015-2998(IT)G, 39220 https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=165554 Osler, Hoskin & Harcourt LLP Business Income Dismissed Loblaw Financial Holdings Inc. v. Canada 2021-05-13 00:00:00 July 2, 2015 2021-12-03 00:00:00 2021 SCC 51 Dismissed Whether income of a foreign affiliate is FAPI, or in the alternative, whether subject to GAAR. FAPI Dismissed 0 0 No Côté J. (Wagner C.J. and Moldaver, Karakatsanis, Brown, Martin and Kasirer JJ. concurring) Eric A. Noble and Elizabeth Chasson Al Meghji and Pooja Mihailovich 0 0 https://scc-csc.lexum.com/scc-csc/scc-csc/en/item/19096/index.do 2001 19.94 6.43 A GAAR case with a FAPI ending. Since it was decided on the FAPI rules,but the GAAR was won at the TCC I still consider it a GAAR win for Taxpayer, see also the SCC Case in Brief https://www.scc-csc.ca/case-dossier/cb/2021/39220-eng.aspx 1089 2021-12-01 00:00:00 James T. Grenon TCC 2014-4440(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161840 Fillmore Riley LLP Costs Appealed to Higher Court JAMES T. GRENON v.
HER MAJESTY THE QUEENWritten 2014-10-15 00:00:00 2021-12-01 00:00:00 2021 TCC 89 Allowed Costs Allowed Yes The Honourable Justice Guy R. Smith Ifeanyi Nwachukwu
Tanis Halpape
Christopher Kitchen
Jeremy TigerCy M. Fien
Brandon Barnes Trickett
Ari M. Hanson
Aron W. Grusko
John J. Tobin
Linda Plumpton
James Gotowiechttps://decisions.fca-caf.ca/tcc-cci/decisions/en/item/516992/index.do?q=GAAR+or+%22General+anti-avoidance+rule%22 1093 2021-11-26 00:00:00 Alta Energy Luxembourg S.A.R.L. SCC No. 39113 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39113 Thorsteinssons LLP Capital gain from disposition of shares Closed Canada v. Alta Energy Luxembourg S.A.R.L. 2021-03-19 00:00:00 2014-12-03 00:00:00 2021-11-26 00:00:00 2021 SCC 49 Dismissed Whether gain on sale of shares taxable. Immovaable Property siuated in Canada or Excluded Property, aletrnatively whether GAAR applies. Article 13(4) Canada Luxembourg Treaty GAAR Dismissed Dismissed 0 1 Yes Abella, Moldaver, Karakatsanis, Côté, Brown, Kasirer Rowe Martin Wagner 0 1 https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/19089/index.do 2011 9.91 6.99 1124 2021-10-01 00:00:00 Robert Friesen TCC 2020-2090(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=193408 Fillmore Riley LLP General Anti Avoidance Rule - GAAR, Penalties and interests, Interest income earned on investments Closed 1970-01-01 00:00:00 2020-10-29 00:00:00 2021-10-01 00:00:00 Consent Allowed Prior To Hearing 1124 2021-10-01 00:00:00 Blueshore Financial Credit Union N/A 2020-2077(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=193390 Borden Ladner Gervais General Anti Avoidance Rule - GAAR, Statute Barred, Interest income earned on investments Closed N/A N/A 2020-10-29 00:00:00 2021-10-01 00:00:00 N/A Consent allowed prior to hearing 1110 2021-09-16 00:00:00 Computershare Trust Company of Canada as Trustee N/A 2017-969(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175645 Fasken Martineau DuMoulin LLP General Anti Avoidance Rule - GAAR, Arrears Interest, Tax payable Closed N/A N/A February 13, 2017 2021-09-16 00:00:00 N/A Withdrawn 1109 2021-09-01 00:00:00 Canadian Western Trust Company as Trustee of Self Directed RSP (ITF Ryan Ockey) (17880A) N/A 2017-476(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=175064 Blake, Cassels & Graydon LLP
Tax payable, Arrears Interest, Unreported Income Closed N/A N/A 2017-02-02 00:00:00 2021-09-01 00:00:00 N/A Withdrawn Related to Cardel Construction Ltd. 1108 2021-09-01 00:00:00 Damon Ockey (and Ryan Ockey) N/A 2017-501(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=175095 Bennett Jones LLP RRSP deduction, Shareholder benefits, General Anti Avoidance Rule - GAAR Closed N/A N/A January 27, 2017 2021-09-01 00:00:00 N/A Withdrawn 1091 2021-08-04 00:00:00 Deans Knight Income Corporation FCA A-170-19
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Burnet Duckworth & Palmer LLP General Anti Avoidance Rule - GAAR, iNput Tax Credits Closed Deans Knight Income Corporation v. The Queen 2021-03-22 00:00:00 October 24, 2014 2021-08-04 00:00:00 2021 FCA 160 Allowed The application of the general anti-avoidance rule (the GAAR) under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the Act) to a tax loss monetization arrangement. GAAR Allowed 0 0 Yes WOODS J.A. STRATAS J.A.
LASKIN J.A.Perry Derksen
Matthew Turnell
Eric Brown
Kiel WalkerBarry R. Crump
Heather DiGregorio
Julia Lisztwan0 0 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/501203/index.do?q=Deans+Knight 1105 2021-07-14 00:00:00 Devamm Investments II-A Limited TCC 2016-4788(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173731 Dentons Canada LLP Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR Decision Received from Federal Court 2020-09-21 00:00:00 November 7, 2016 2021-07-14 00:00:00 1970-01-01 00:00:00 Adj. prior to hearing - Sine die Consequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton. 160 Liability GAAR Allowed Allowed John R. Owen Natalie Goulard
Dominic Bédard-Lapointe
Simon Vincent
Alain GareauYves St-Cyr
Jacob Yauhttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties 1105 2021-07-14 00:00:00 Microbjo Properties Inc. TCC 2016-4789(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173733 Dentons Canada LLP Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR Decision Received from Federal Court 2020-09-21 00:00:00 November 7, 2016 2021-07-14 00:00:00 1970-01-01 00:00:00 Adj. prior to hearing - Sine die Consequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton. 160 Liability GAAR Allowed Allowed John R. Owen Natalie Goulard
Dominic Bédard-Lapointe
Simon Vincent
Alain GareauYves St-Cyr
Jacob Yauhttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties 1105 2021-07-14 00:00:00 Sabel Investments II-A Limited TCC 2016-4785(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173734 Dentons Canada LLP Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR Decision Received from Federal Court 2020-09-21 00:00:00 November 7, 2016 2021-07-14 00:00:00 1970-01-01 00:00:00 Adj. prior to hearing - Sine die Consequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton. 160 Liability GAAR Allowed Allowed John R. Owen Natalie Goulard
Dominic Bédard-Lapointe
Simon Vincent
Alain GareauYves St-Cyr
Jacob Yauhttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties 1105 2021-07-14 00:00:00 Zagjo Holdings Limited TCC 2016-4787(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173739 Dentons Canada LLP Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR Decision Received from Federal Court 2020-09-21 00:00:00 November 7, 2016 2021-07-14 00:00:00 1970-01-01 00:00:00 Adj. prior to hearing - Sine die Consequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton. 160 Liability GAAR Allowed Allowed John R. Owen Natalie Goulard
Dominic Bédard-Lapointe
Simon Vincent
Alain GareauYves St-Cyr
Jacob Yauhttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties 1105 2021-07-14 00:00:00 Damis Properties Inc. TCC 2016-4783(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173730 Dentons Canada LLP Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR Decision Received from Federal Court Damis Properties Inc. v. The Queen 1970-01-01 00:00:00 November 7, 2016 2021-07-14 00:00:00 2021 TCC 44 Allowed Cost hearing Costs John R. Owen Natalie Goulard
Simon Vincent
Dominic Bédard-LapointeYves St-Cyr
Jacob Yauhttps://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/500470/index.do?q=Damis+Properties 1089 2021-04-27 00:00:00 James T. Grenon TCC 2014-4440(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161840 Fillmore Riley LLP Non-Capital Losses, withdrawal from RRSP Appealed to Higher Court JAMES T. GRENON v.
HER MAJESTY THE QUEEN2019-02-11 00:00:00 2014-10-15 00:00:00 2021-12-06 00:00:00 2021 TCC 30 Allowed in part Whether Income Funds were qualified investments for RRSP purposes or a sham, window dressing or whether GAAR should apply. Qualified RRSP investments Sham, Window Dressing or GAAR Allowed in Part Allowed 0 1 Yes The Honourable Justice Guy R. Smith Ifeanyi Nwachukwu
Tanis Halpape
Christopher Kitchen
Jeremy TigerCy M. Fien
Brandon Barnes Trickett
Ari M. Hanson
Aron W. Grusko
John J. Tobin
Linda Plumpton
James Gotowiec0 1 https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/495390/index.do?q=Grenon 2004 16.94 7.15 Appeal covers the 2004-2011 Taxation Years 1104 2021-03-24 00:00:00 Damis Properties Inc. TCC 2016-4783(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173730 Dentons Canada LLP Transfer of property s. 160(1), General Anti Avoidance Rule - GAAR Heard Damis Properties Inc. v. The Queen 2020-09-21 00:00:00 November 7, 2016 2021-03-24 00:00:00 2021 TCC 44 Allowed Consequences under section 160 of the ITA and under GAAR for transactions involving the sale of farmland in Brampton. 160 Liability GAAR Allowed Allowed 0 1 Yes John R. Owen Natalie Goulard
Dominic Bédard-Lapointe
Simon Vincent
Alain GareauYves St-Cyr
Jacob Yau0 1 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/515550/index.do 1099 2021-02-03 00:00:00 The Bank of Montreal TCC 2016-445(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168995 Torys LLP
General Anti Avoidance Rule - GAAR, Capital loss Decision Received from Federal Court Bank of Montreal v. Queen Written Submissions 2016-02-09 00:00:00 2021-02-05 00:00:00 2021 TCC 3 Costs Costs https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/492415/index.do?q=The+Bank+of+Montreal 1121 2021-01-05 00:00:00 Canadian Imperial Bank of Commerce N/A 2018-1191(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=181245 Osler, Hoskin & Harcourt LLP Dividend Tax Refund, General Anti Avoidance Rule - GAAR Closed N/A N/A March 19, 2018 2021-01-05 00:00:00 N/A Withdrawal accepted prior to hearing 1100 2020-09-14 00:00:00 Gladwin Realty Corporation FCA A-138-19
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l. General Anti Avoidance Rule - GAAR Closed Gladwin Realty Corporation v. The Queen 2020-06-08 00:00:00 2016-04-29 00:00:00 2020-09-14 00:00:00 2020 FCA 142 Dismissed Complex series of transaction to generate two capital gains and a loss, to allow a distribution of full capital dividend account. GAAR Dismissed 1 0 Yes NOËL C.J.
DE MONTIGNY J.A.
LEBLANC J.A.Nathalie Goulard Marie-France Camire
Dominic BÉDARD-LAPOINTEWilfred Lefebvre Jonathan Lafrance 1 0 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/485195/index.do?q=GAAR 2008 11.71 4.38 1116 2020-08-27 00:00:00 Rogers Enterprises (2005) Inc.(Successor by Amalgamation to ESRIL (1998) Limited) TCC 2017-3617(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=178519 Osler, Hoskin & Harcourt LLP General Anti Avoidance Rule - GAAR Closed Rogers Enterprises (2015) INC. v. HER MAJESTY THE QUEEN 2020-02-25 00:00:00 September 6, 2017 2021-11-17 00:00:00 2020 TCC 92 Allowed Existence of Tax Benefit, Application of GAAR to Exempt Insurance Policy and Capital Dividend Account. GAAR Allowed 0 1 Yes Don R. Sommerfeldt Justine Malone Marie-Eve Aubry Pooja Mihailovich
Hemant Tilak0 1 https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/484573/index.do 2009 11.89 4.2 1106 2020-08-12 00:00:00 MMV Capital Partners Inc. TCC 2016-5137(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=174120 Deloitte Tax Law LLP General Anti Avoidance Rule - GAAR, Non capital losses Allowed MMV Capital Partners Inc. v. The Queen 2018-07-17 00:00:00 December 1, 2016 2020-08-12 00:00:00 2020 TCC 82 Allowed Whether a misuse of loss use restriction rules in section 111. GAAR Allowed 0 0 Yes Randall S. Bocock Michael Taylor
Matthew TurnellDavid Muha
Michael Collinge
Kevin Chan0 0 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/483788/index.do?q=GAAR 1097 2020-08-04 00:00:00 The D Benning Family Trust TCC 2015-5618(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168454 McCarthy Tetrault LLP General Anti Avoidance Rule - GAAR Closed N/A N/A 2015-12-22 00:00:00 2020-08-10 00:00:00 `N/A Consent allowed prior to hearing 1099 2020-05-04 00:00:00 The Bank of Montreal FCA A-337-18
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Torys LLP
General Anti Avoidance Rule - GAAR, Capital loss Dismissed Canada v. Bank of Montreal 2020-02-06 00:00:00 2016-02-09 00:00:00 2020-05-04 00:00:00 2020 FCA 82 Dismissed Whether foreign exchange losses available or subject to GAAR. 39(2) GAAR Dismissed No Finding 0 1 Yes WEBB J.A.
NEAR J.A.
MACTAVISH J.A.
Natalie Goulard
Sara Jahanbakhsh
Marie-France CamiréMartha MacDonald
Jerald Wortsman
Patrick Reynaud
Angelo Nikolakakis (EY Law LLP)0 1 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/470301/index.do?q=GAAR 2010 9.35 4.24 1096 2020-04-23 00:00:00 Loblaw Financial Holdings Inc. FCA A-321-18
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Osler, Hoskin & Harcourt LLP Business Income Appealed to Higher Court Loblaw Financial Holdings Inc. v. Canada 2019-10-15 00:00:00 July 2, 2015 2020-04-23 00:00:00 2020 FCA 79 Appealed to Higher Court Whether income of a foreign affiliate is FAPI, or in the alternative, whether subject to GAAR. FAPI Dismissed Appealed https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/469751/index.do?q=2020+FCA+79 1076 2020-04-07 00:00:00 George Markou SCC No. 39050 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=39050 Davies Ward Phillips & Vineberg LLP Charitable donations, General Anti Avoidance Rule - GAAR Closed George Markou, et. al. v. Her Majesty The Queen Written January 20, 2012 1970-01-01 00:00:00 No. 39050 Dismissed with Costs https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/18360/index.do 1093 2020-02-12 00:00:00 Alta Energy Luxembourg S.A.R.L. FCA A-315-18
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Thorsteinssons LLP Capital gain from disposition of shares Decision Received from Federal Court Canada v. Alta Energy Luxembourg S.A.R.L. 2019-11-12 00:00:00 December 3, 2014 2020-02-12 00:00:00 2020 FCA 43 Appealed to Higher Court Whether gain on sale of shares taxable. Immovaable Property siuated in Canada or Excluded Property, aletrnatively whether GAAR applies. Article 13(4) Canada Luxembourg Treaty GAAR Dismissed Dismissed Appealed Appealed Yes WEBB J.A.
NEAR J.A.
LOCKE J.A.Natalie Goulard
Christopher Bartlett
Dominic Bédard-LapointeMatthew G. Williams
E. Rebecca Potterhttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/461326/index.do?q=gaar Leave to Appeal to Surpreme Court Allowed 1081 2020-01-23 00:00:00 Univar Holdco Canada Ltd. TCC 2013-2834(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154696 Thorsteinssons LLP General Anti Avoidance Rule - GAAR Closed Univar Holdco Canada Ltd. v. The Queen Written 2013-07-26 00:00:00 2021-02-09 00:00:00 2020 TCC 15 Costs fixed https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/460271/index.do?q=2020+TCC+15 1076 2019-12-05 00:00:00 George Markou FCA A-135-18
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Davies Ward Phillips & Vineberg LLP Charitable donations, General Anti Avoidance Rule - GAAR Decision Received from Federal Court Markou v. The Queen October 17, 2019 January 20, 2012 2019-12-05 00:00:00 2019 FCA 299 Dismissed Leveraged donation program, whether entitled to deduction, whether GAAR appplies. Donation tax credit. GAAR Dismissed 1 0 No NOËL C.J.
RIVOALEN J.A.
LOCKE J.A.Arnold H. Bornstein
Hasan Junaid
Jasmeen MannGuy Du Pont, Ad. E
Michael H. Lubetsky
Anne-Sophie Villeneuvehttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/454020/index.do 2001 17.94 7.88 GAAR was not addressed at the FCA and GAAR was not addressed at the TCC, so this case has not been scored as a decision on GAAR. 1077 2019-11-14 00:00:00 Birchcliff Energy Ltd. SCC No. 38761 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=38761 PWC Law LLP General Anti-Avoidance Closed Birchcliff Energy Ltd. v. Her Majesty The Queen Written 2012-03-13 00:00:00 2019-11-14 00:00:00 No. 38761 Dismissed Leave to Appeal https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/18030/index.do?q=Birchcliff 1117 2019-05-23 00:00:00 Electrolux Home Care Products Canada Inc. N/A 2017-4113(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=179093 KPMG Law LLP
General Anti Avoidance Rule - GAAR Withdrawal accepted prior to hearing N/A N/A October 17, 2017 2019-05-23 00:00:00 N/A Withdrawn Withdrawn, No Decision 2004 14.4 1.6 May 23, 2019 Withdrawal. 1077 2019-05-16 00:00:00 Birchcliff Energy Ltd. FCA A-396-17
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database PWC Law LLP General Anti Avoidance Rule - GAAR Closed Birchcliff Energy Ltd. v. Canada December 10, 2018 2012-03-13 00:00:00 2019-05-16 00:00:00 2019 FCA 151 Dismissed Seeding of predecessor to an amalgamation to avoid change of control restrictions and loss streaming rules, whether subject to GAAR. GAAR Dismissed 1 0 Yes WEBB J.A.
GAUTHIER J.A.
STRATAS J.A.Michael Taylor
Neva BeckiePatrick Lindsay
Colin Bartlett1 0 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/405981/index.do?q=gaar 2006 12.38 7.18 1115 2019-04-10 00:00:00 AGS Group Inc. N/A 2017-3102(IT)G http://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=177958 Felesky Flynn LLP General Anti Avoidance Rule - GAAR, Capital loss Closed N/A N/A July 24, 2017 2019-04-15 00:00:00 N/A Withdrawal accepted prior to hearing Withdrawn but do not know which taxation years. 1091 2019-04-05 00:00:00 Deans Knight Income Corporation TCC 2014-4148(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161482 Burnet Duckworth & Palmer LLP General Anti Avoidance Rule - GAAR, iNput Tax Credits Closed Deans Knight Income Corporation v. The Queen February 13, 2008 October 24, 2014 2021-08-25 00:00:00 2019 TCC 76 Allowed Whether an acquisition of control of a lossco occurred and if not whether the GAAR applies. 251 GAAR Allowed Allowed Appealed Appealed Yes Brent Paris Robert Carvalho
Perry Derksen
Shannon CurrieJ. Kelly Hannan
Heather DiGregorio
Darian Khanhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/367585/index.do?q=gaar 1100 2019-03-21 00:00:00 Gladwin Realty Corporation TCC 2016-1733(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=170356 Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l. General Anti Avoidance Rule - GAAR Closed Gladwin Realty Corporation v. The Queen January 23, 2019 2016-04-29 00:00:00 2021-06-29 00:00:00 2019 TCC 62 Appealed to Higher Court Complex series of transaction to generate two capital gains, to allow a distribution of full capital dividend account. GAAR Dismissed Appealed Appealed Yes Robert J. Hogan
Marie-France Camiré
Natalie Goulard
Dominic Bédard-LapointeWilfrid Lefebvre
Jonathan Lafrancehttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/365737/index.do?q=gaar 1092 2019-01-30 00:00:00 Madison Pacific Properties FCA A-172-17
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Thorsteinssons LLP Capital loss, General Anti Avoidance Rule - GAAR Scheduled Madison Pacific Properties Inc. v. Canada 2018-11-07 00:00:00 2014-11-03 00:00:00 2019-01-30 00:00:00 2019 FCA 19 Dismissed Procedural Motion - documents to be provided to CRA Procedural Motion https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/361863/index.do?q=A-172-17 1101 2019-01-18 00:00:00 Jencal Holdings Ltd. TCC 2016-3757(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=172649 KPMG Law LLP
Business Income Closed Jencal Holdings Ltd. v. The Queen October 24, 2018 September 13, 2016 2019-07-22 00:00:00 2019 TCC 16 Allowed Whether 256(2.1) applies to limit the small business deduction or whether the GAAR applies. 256(2.1) GAAR Dismissed No Finding 0 0 No David E. Graham Whitney Dunn
Lisa MacdonellMichel Bourque
Jacqueline A. Fehrhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/361595/index.do?q=gaar 2012 6.56 2.85 There is no finding on the GAAR in this case and so it is not a decision on GAAR 1096 2018-12-20 00:00:00 Loblaw Financial Holdings Inc. TCC 2015-2998(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=165554 Osler, Hoskin & Harcourt LLP Business Income Closed Loblaw Financial Holdings Inc. v. The Queen N/A July 2, 2015 2021-11-04 00:00:00 2018 TCC 263 Costs fixed https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/356540/index.do?q=2018+TCC+263 1073 2018-12-13 00:00:00 Oxford Properties Group Inc. SCC No. 38049 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=38049 Osler, Hoskin & Harcourt LLP General Anti Avoidance Rule - GAAR Closed Oxford Properties Group Inc. v. Her Majesty The Queen Written 2011-11-17 00:00:00 2018-12-13 00:00:00 No. 38049 Dismissed with Costs Leave to Appeal https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/17408/index.do?q=Oxford+Properties 1093 2018-11-22 00:00:00 Alta Energy Luxembourg S.A.R.L. TCC 2014-4359(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161738 Thorsteinssons LLP Costs Decision Received from Federal Court Alta Energy Luxembourg S.A.R.L. v. The Queen N/A December 3, 2014 2021-02-23 00:00:00 2018 TCC 235 Costs fixed https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/350958/index.do?q=2018+TCC+235 1107 2018-11-19 00:00:00 Sean Aylward N/A 2017-318(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=174906 Osler, Hoskin & Harcourt LLP Charitable donations, General Anti Avoidance Rule - GAAR, Statute Barred Closed N/A N/A December 16, 2016 2018-11-26 00:00:00 N/A Withdrawal accepted prior to hearing Withdrawn but do not know which taxation years. 1065 2018-11-15 00:00:00 2763478 Canada Inc FCA A-243-17
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Gowlings WLG (Canada) S.E.N.C.R.L., s.r.l. Capital gain from disposition of shares Closed 2763478 Canada Inc. v. Canada October 4, 2018 2009-12-17 00:00:00 2018-11-15 00:00:00 2018 FCA 209 Dismissed Application of the GAAR to a value shift to move cost base. GAAR Dismissed 1 0 Yes NOËL C.J.
BOIVIN J.A.
DE MONTIGNY J.A.Justine Malone Serge Amar
Guy Régimbald1 0 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/350070/index.do?q=gaar 2005 12.88 8.92 1095 2018-10-25 00:00:00 Iggillis Holdings Inc. SCC No. 38103 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=38103 Dentons Canada LLP Common interest Privilege Closed Minister of National Revenue v. Iggillis Holdings Inc. Written 2015-01-28 00:00:00 2018-10-25 00:00:00 No. 38103 Dismissed with Costs https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/17322/index.do 2007 10.82 3.74 1086 2018-09-20 00:00:00 594710 British Columbia Ltd. FCA A-20-17
https://www.fca-caf.ca/en/pages/hearings/court-file-database Thorsteinssons LLP General Anti Avoidance Rule - GAAR Appealed to Higher Court Canada v. 594710 British Columbia Ltd. May 9, 2016 October 25, 2013 2018-09-20 00:00:00 2018 FCA 166 Allowed Whether GAAR applies to a reverse loss trading transaction. A case straddling "Astute" versus "Abusive" tax planning. GAAR Allowed 1 0 Yes WOODS J.A.
DAWSON J.A.
GLEASON J.A.Perry Derksen
Whitney Dunn
Spencer LandsiedelSteven Cook
Matthew Williams
S. Natasha Reid1 0 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/344715/index.do?q=gaar 2006 11.73 4.91 1099 2018-09-12 00:00:00 The Bank of Montreal TCC 2016-445(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=168995 Torys LLP
General Anti Avoidance Rule - GAAR, Capital loss Appealed to Higher Court Bank of Montreal v. Queen June 4, 2018 February 9, 2016 2021-02-05 00:00:00 2018 TCC 187 Appealed to Higher Court Whether foreign exchange losses available or subject to GAAR. 39(2) GAAR Allowed Allowed Appealed Appealed Yes David E. Graham Natalie Goulard
Sara Jahanbakhsh
Marie-France CamiréMartha MacDonald
Jerald Wortsman
Patrick Reynaudhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/344337/index.do?q=gaar 1096 2018-09-07 00:00:00 Loblaw Financial Holdings Inc. TCC 2015-2998(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=165554 Osler, Hoskin & Harcourt LLP Business Income Appealed to Higher Court Loblaw Financial Holdings Inc. v. The Queen April 23, 2018 July 2, 2015 2021-11-04 00:00:00 2018 TCC 182 Appealed to Higher Court Whether income of a foreign affiliate is FAPI, or in the alternative, whether subject to GAAR. FAPI GAAR Dismissed Allowed Appealed Appealed Yes Campbell J. Miller Elizabeth Chasson, Isida Ranxi, Aleksandrs Zemdegs, Gary Edwards, Laurent Bartleman, Cherylyn Dickson Mary Paterson, Mark Sheeley, Pooja Mihailovich, Al Meghji,
Lipi Mishra0 1 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/344040/index.do?q=gaar 1103 2018-08-23 00:00:00 Keurig Canada Inc. N/A 2016-4308(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173232 Stikeman Elliott LLP General Anti Avoidance Rule - GAAR Closed N/A N/A October 11, 2016 2018-09-06 00:00:00 N/A Withdrawal accepted prior to hearing 1093 2018-08-22 00:00:00 Alta Energy Luxembourg S.A.R.L. TCC 2014-4359(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161738 Thorsteinssons LLP Capital gain from disposition of shares Decision Received from Federal Court Alta Energy Luxembourg S.A.R.L. v. The Queen June 11, 2018 December 3, 2014 2021-02-23 00:00:00 2018 TCC 152 Appealed to Higher Court Whether gain on sale of shares taxable. Immovaable Property siuated in Canada or Excluded Property, aletrnatively whether GAAR applies. Article 13(4) Canada Luxembourg Treaty GAAR Allowed Allowed Appealed Appealed Yes Robert J. Hogan Patricia Lee
Christopher M. BartlettWarren J.A. Mitchell, Q.C.
Matthew G. Williams
E. Rebecca Potterhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/336305/index.do?q=gaar 1088 2018-07-20 00:00:00 Quinco Financial Inc. FCA A-352-16
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Felesky Flynn LLP Jurisdiction issue, General Anti Avoidance Rule - GAAR Closed Quinco Financial Inc. v. Canada June 12, 2018 2014-05-08 00:00:00 2018-07-20 00:00:00 2018 FCA 137 Dismissed Date on which interest begins to accumulate on a GAAR reassessment under 157(1). GAAR Dismissed 1 0 No WEBB J.A.
STRATAS J.A.
LASKIN J.A.Justine Malone Ken S. Skingle, Q.C.
D. Brett Andersonhttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/316264/index.do?q=gaar 2004 13.56 4.2 Since GAAR was not at issue in the decision just the timing of interest, it is not a GAAR win, but it should be a crown win. 1087 2018-06-29 00:00:00 Pierre Pomerleau FCA A-456-16
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database EY Cabinets d'avocats s.r.l./S.E.N.C.R.L. Shareholder Benefits Appealed to Higher Court Pomerleau v. Canada June 29, 2018 January 29, 2014 2018-06-29 00:00:00 2018 FCA 129 Dismissed Does GAAR apply to a true inter-generational transfer as a gift and not as an accommodation to surplus strip. That is where 84.1 does not apply. GAAR Dismissed 1 0 Yes NOËL C.J.
BOIVIN J.A.
DE MONTIGNY J.A.Nathalie Goulard Angelo Nikolakakis
Rachel Robert
Maude Lussier-Bourque1 0 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/312119/index.do?q=gaar 2005 12.5 4.42 1083 2018-06-08 00:00:00 Wild and 1245989 Alberta Ltd. FCA A-142-17
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Thompson Dorfman Sweatman LLP Shareholder Benefits Decision Received from Federal Court 1245989 Alberta Ltd. v. Canada (Attorney General) April 12, 2018 2013-08-07 00:00:00 2018-06-08 00:00:00 2018 FCA 114 Allowed Series of reorganizations to increase the PUC of shares of a corporation. GAAR Allowed 0 1 Yes DAWSON J.A.
NADON J.A.
GLEASON J.A.Margaret M. McCabe
Justine MaloneJeff D. Pniowsky
Samantha Holloway0 1 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/311065/index.do?q=gaar 2007 10.44 4.84 1102 2018-04-30 00:00:00 Smith Family Trust (2001) TCC 2016-4104(IT)G http://cas-cdc-www02.cas-satj.gc.ca/tcc_docket/search_e.php?ap_id=173019 McInnes Cooper General Anti Avoidance Rule - GAAR, Penalties and Interests, income from dividends, income tax avoidance. Closed HLB Smith Holdings Limited v. The Queen 2017-12-06 00:00:00 October 4, 2016 2018-08-24 00:00:00 2018 TCC 83 Dismissed Payments of dividends and an insolvent company. 160 Dismissed 0 0 No Steve D'arcy Stan W. McDonald Brian K. Awad https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/309700/index.do?q=Smith+family+trust 2008 9.65 1.89 GAAR Never pleaded 1090 2018-04-10 00:00:00 Fiducie financière Satoma FCA A-189-17
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l. Income from dividends Closed Fiducie financière Satoma v. Canada February 14, 2018 2014-10-21 00:00:00 2018-04-10 00:00:00 2018 FCA 74 Dismissed Applicationof GAAR where specific anti-avoidance rule triggered deliberately. GAAR Dismissed 1 0 Yes NOËL C.J.
PELLETIER J.A.
DE MONTIGNY J.A.Nathalie Goulard
Sara JahanbakhshWilfrid Lefebvre, QC
Vincent Dionne1 0 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/308508/index.do?q=gaar 2005 12.28 3.47 1076 2018-04-09 00:00:00 George Markou TCC 2012-423(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=146470 Davies Ward Phillips & Vineberg LLP Charitable donations, General Anti Avoidance Rule - GAAR Closed Markou v. The Queen October 10, 2017 January 20, 2012 2021-02-10 00:00:00 2018 TCC 66 Appealed to Higher Court Leveraged donation program, whether entitled to deduction, whether GAAR appplies. Donation tax credit. GAAR Dismissed No Finding Appealed Appealed No Brent Paris Arnold Bornstein
John Grant
Lorraine EdinboroGuy Du Pont, Ad.E.
Michael H. Lubetsky
Reuben Abitbolhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/308663/index.do?q=gaar 1095 2018-03-06 00:00:00 Iggillis Holdings Inc. FCA A-465-16
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Dentons Canada LLP Common interest Privilege Closed Iggillis Holdings Inc. v. Canada (National Revenue) 2017-10-02 00:00:00 2015-01-28 00:00:00 2018-03-06 00:00:00 2018 FCA 51 Allowed Procedural Motion - Whether Common Interest Privilege exists on transaction memo disclosed in an M&A due Diligence. Procedural Motion Allowed 0 1 No Margaret McCabe
Henry GluchJoel Nitikman https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/306994/index.do?q=2018+FCA+51 1073 2018-02-01 00:00:00 Oxford Properties Group Inc. FCA A-399-16
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Osler, Hoskin & Harcourt LLP General Anti Avoidance Rule - GAAR Closed Canada v. Oxford Properties Group Inc. December 11, 2017 2011-11-17 00:00:00 2018-02-01 00:00:00 2018 FCA 30 Allowed Packaged sale of real estate assets via partnership to bump basis in sale to tax exempt entities. GAAR Allowed 1 0 Yes NOËL C.J.
DAWSON J.A.
RENNIE J.A.Robert Carvalho
Perry DerksenAl Meghji
Jack Silverson
Pooja Mihailovich1 0 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/307178/index.do?q=gaar 2006 11.1 6.21 1066 2018-01-09 00:00:00 Guy Gervais FCA A-392-16
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database BCF s.e.r.c.r.l. General Anti Avoidance Rule - GAAR Closed Gervais v. Canada November 14, 2017 January 7, 2010 2018-01-09 00:00:00 2018 FCA 3 Dismissed Small business capital gains duplication with spouse, directed by FCA to revisit GAAR. GAAR Dismissed 1 0 Yes NOËL
GAUTHIER
DE MONTIGNYJosée Tremblay
Mélanie SauriolSerge Fournier 1 0 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/304655/index.do?q=gaar 2002 15.04 8.01 1077 2017-11-24 00:00:00 Birchcliff Energy Ltd. TCC 2012-1087(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=147165 PWC Law LLP General Anti Avoidance Rule - GAAR Closed Birchcliff Energy Ltd. v. The Queen May 4, 2017 2012-03-13 00:00:00 2019-08-21 00:00:00 2017 TCC 234 Appealed to Higher Court Seeding of predecessor to an amalgamation to avoid change of control restrictions and loss streaming rules, whether 256(7) applies, whether a sham and whether subject to GAAR. 256(7)/Sham GAAR Dismissed Allowed Appealed Appealed Yes Jorré Robert Carvalho
Neva Beckie
Jonathan WittigPatrick Lindsay
Jean-Philippe Couturehttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/301673/index.do?q=gaar 1081 October 13, 2017 Univar Holdco Canada Ltd. FCA A-245-16
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Thorsteinssons LLP General Anti Avoidance Rule - GAAR Decision Received from Federal Court Univar Holdco Canada Ltd. v. The Queen May 10, 2017 2013-07-26 00:00:00 October 13, 2017 2017 FCA 207 Allowed Whether transactions to reorganize Canadian group of companies to fit exemption from212.1. GAAR Allowed 0 1 Yes Pelletier
Webb
NearRonald MacPhee
Vincent BourgeoisMatthew G. Williams
Michael W. Colborne0 1 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/235963/index.do 2007 9.79 4.22 1084 2017-09-08 00:00:00 Lynn Cassan TCC 2013-355(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152031 Osler, Hoskin & Harcourt LLP Interest Expense, Partnership Interest LP Losses Appealed to Higher Court Cassan v. The Queen June 6, 2016 2013-09-20 00:00:00 2017-10-24 00:00:00 2017 TCC 174 Allowed Whether taxpayers entitled to a deduction for interest and a non-refundable tax credit in complex loan donation scheme. Donation tax credit, interest deductibility. GAAR Allowed 0 1 No John R. Owen Daniel Bourgeois, Andrew Miller
Josh KumarAl Meghji, Mary Paterson,
Pooja Mihailovich Adam Hirsh0 0 https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/234811/index.do?q=gaar 2009 7.82 4.1 No decision on GAAR so no score, but leave time in. 1090 2017-06-01 00:00:00 Fiducie Financière Satoma TCC 2014-3800(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161104 Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l. Income from dividends Closed Fiducie Financière Satoma c. La Reine October 27, 2016 2014-10-21 00:00:00 2019-03-05 00:00:00 2017 TCC 84 Appealed to Higher Court Applicationof GAAR where specific anti-avoidance rule triggered deliberately. GAAR Dismissed Appealed Appealed Yes Lucie Lamarre Natalie Goulard
Me Sara JahanbakhshVincent Dionne
Wilfrid Lefebvrehttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/231656/index.do?q=2017+TCC+84 2005 13.18 4.37 1065 June 1, 2017 2763478 Canada Inc. TCC 2009-3842(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=137193 Gowlings WLG (Canada) S.E.N.C.R.L., s.r.l. Capital gain from disposition of shares Appealed to Higher Court 2763478 Canada Inc. c. La Reine May 18, 2016 2009-12-17 00:00:00 Deptember 28, 2020 2017 TCC 98 Appealed to Higher Court Application of the GAAR to a value shift to move cost base. GAAR Dismissed Appealed Appealed Yes Brent Paris Andrew Miller
Justine MaloneSerge Amar
Marie-Hélène Tremblayhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/231704/index.do?q=gaar 1085 2017-05-18 00:00:00 MP Western Properties TCC 2013-3885(IT)G https://www.fca-caf.ca/en/pages/hearings/court-file-database Thorsteinssons LLP Non capital losses, Scientific research & development expenses, General Anti Avoidance Rule - GAAR Heard MP Western Properties v. The Queen 2016-11-17 00:00:00 2013-10-10 00:00:00 1970-01-01 00:00:00 2017 TCC 82 Allowed Prcedural Motion to comple the production of documents. Procedural Motion https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/231280/index.do 1077 2017-04-28 00:00:00 Birchcliff Energy Ltd. FCA A-472-15
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database PWC Law LLP General Anti Avoidance Rule - GAAR Closed Birchcliff Energy Ltd. v. Canada 2017-01-30 00:00:00 2012-03-13 00:00:00 2017-04-28 00:00:00 2017 FCA 89 Allowed Identity of judge Allowed WEBB J.A.
SCOTT J.A.STRATAS https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/230476/index.do?q=2017+FCA+89 1083 2017-03-31 00:00:00 Wild and 1245989 Alberta Ltd. TCC 2013-3907(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=155836 Thompson Dorfman Sweatman LLP Shareholder Benefits Appealed to Higher Court 1245989 Alberta Ltd. v. The Queen January 16, 2016 2013-08-07 00:00:00 2018-06-18 00:00:00 2017 TCC 51 Appealed to Higher Court Series of reorganizations to increase the PUC of shares of a corporation. GAAR Dismissed Appealed Appealed Yes K. Lyons Margaret McCabe
Justine MaloneJeff D. Pniowsky https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/229679/index.do?q=gaar 2007 10.47 4.87 1086 2016-12-15 00:00:00 594710 British Columbia Ltd. TCC 2013-4033(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=155973 Thorsteinssons LLP General Anti Avoidance Rule - GAAR Appealed to Higher Court 594710 British Columbia Ltd. v. The Queen May 9, 2016 2013-10-25 00:00:00 2019-05-23 00:00:00 2016 TCC 288 Appealed to Higher Court Whether GAAR applies to a reverse loss trading transaction. A case straddling "Astute" versus "Abusive" tax planning. GAAR Allowed Appealed Appealed Yes Eugene P. Rossiter Robert Carvalho
Perry Derksen
Whitney DunnSteven Cook
S. Natasha Reidhttp://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/214313/index.do?r=AAAAAQA5ImdlbmVyYWwgYW50aSBhdm9pZGFuY2UgcnVsZSIgb3IgZ2FhciBvciAiMjQ1KDIpIiBvciByZ2FlAQ 2006 12.4 5.58 1095 2016-12-07 00:00:00 Iggillis Holdings Inc. FC T-126-15 N/A Felesky Flynn LLP Common Interest Privilege Closed Iggillis Holdings Inc. v. Canada (National Revenue) 2016-05-03 00:00:00 2015-01-28 00:00:00 2016-12-07 00:00:00 2016 FC 1352 Allowed Procedural Motion - Whether Common Interest Privilege exists on transaction memo disclosed in an M&A due Diligence. Procedural Motion Allowed Appealed Appealed No Peter Annis Margaret McCabe Jon Gilbert
Joel Nitikman for the Intervenorhttp://decisions.fca-caf.gc.ca/fc-cf/decisions/en/item/212904/index.do?r=AAAAAQA5ImdlbmVyYWwgYW50aSBhdm9pZGFuY2UgcnVsZSIgb3IgZ2FhciBvciAiMjQ1KDIpIiBvciByZ2FlAQ Procedural motion so no gaar finding 1080 2016-11-16 00:00:00 Paul C. Golini TCC 2013-705(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152394 PWC Law LLP Statute Barred and GAAR Closed Golini v. The Queen Written 2013-02-25 00:00:00 2019-07-31 00:00:00 2016 TCC 247 Costs fixed https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/181784/index.do 1087 2016-11-10 00:00:00 Pierre Pomerleau TCC 2014-517(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=157471 EY Cabinets d'avocats s.r.l./S.E.N.C.R.L. Shareholder Benefits Appealed to Higher Court Pomerleau c. La Reine June 6, 2016 2014-01-29 00:00:00 2019-07-31 00:00:00 2016 CCI 228 Appealed to Higher Court Does GAAR apply to a true inter-generational transfer as a gift and not as an accommodation to surplus strip. That is where 84.1 does not apply. GAAR Dismissed Appealed Appealed Yes Réal Favreau Natalie Goulard Angelo Nikolakakis
Louis Tasséhttp://decisions.fca-caf.gc.ca/tcc-cci/decisions/fr/item/182338/index.do?r=AAAAAQA5ImdlbmVyYWwgYW50aSBhdm9pZGFuY2UgcnVsZSIgb3IgZ2FhciBvciAiMjQ1KDIpIiBvciByZ2FlAQ 1082 2016-09-29 00:00:00 Superior Plus Corp. TCC 2013-2939(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154806 Osler, Hoskin & Harcourt LLP Non Capital Losses Closed Superior Plus Corp. v. The Queen May 30, 2016 2013-08-07 00:00:00 2018-04-26 00:00:00 2016 TCC 217 Withdrawn Procedural motion on seeking the true policy underpinning GAAR assessment. Procedural Motion Allowed No Robert James Hogan Raj Grewal
Perry Derksen
Kristian DeJongAl Meghji
Edward Rowe
Joanne Vandalehttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/180772/index.do 2010 7.32 4.72 Withdrawn so no GAAR finding but duration left in Years meausurement. Withdrawn Octiober 17, 2017. 1073 2016-09-19 00:00:00 Oxford Properties Group Inc. TCC 2011-3616(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=145468 Osler, Hoskin & Harcourt LLP General Anti Avoidance Rule - GAAR Closed Oxford Properties Group Inc. v. The Queen February 2, 2015 2011-11-17 00:00:00 2018-10-06 00:00:00 2016 TCC 204 Appealed to Higher Court Packaged sale of real estate assets via partnership to bump basis in sale to tax exempt entities. 245(1) Allowed Appealed Appealed Yes Steven K. D'Arcy Robert Carvalho
Perry DerksenAl Meghji
Jack Silverson
Pooja Mihailovichhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/180481/index.do?r=AAAAAQAGb3hmb3JkAQ 1066 2016-09-12 00:00:00 Guy Gervais TCC 2010-71(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=137421 BCF s.e.r.c.r.l. General Anti Avoidance Rule - GAAR Closed Gervais c. La Reine March 31, 2016 2010-01-07 00:00:00 2018-08-09 00:00:00 2016 TCC 180 Appealed to Higher Court Small business capital gains duplication with spouse, directed by FCA to revisit GAAR. 245(1) Dismissed Appealed Appealed Yes Gaston Jorré Mélanie Sauriol
Josée TremblaySerge Fournier
Camille Janvierhttp://decisions.fca-caf.gc.ca/tcc-cci/decisions/fr/item/180239/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ 1088 2016-09-01 00:00:00 Quinco Financial Inc TCC 2014-1744(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=158862 Felesky Flynn LLP Jurisdiction issue, General Anti Avoidance Rule - GAAR Closed Quinco Financial Inc v. The Queen February 29, 2016 2014-05-08 00:00:00 2019-12-02 00:00:00 2016 TCC 190 Appealed to Higher Court Date on which interest begins to accumulate on a GAAR reassessment. 157(1) Dismissed Appealed Appealed No Randall S. Bocock Rosemary Fincham
Shubir (Shane) AikatKen Skingle
Dan Morrisonhttps://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/180708/index.do 1080 2016-07-19 00:00:00 Paul C. Golini TCC 2013-705(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152394 PWC Law LLP Statute Barred and GAAR Closed Golini v. The Queen November 2, 2015 2013-02-25 00:00:00 2019-07-31 00:00:00 2016 TCC 174 Dismissed Complex series of transactions involving loans and insurance. 15(1) GAAR Dismissed Denied
1 0 Yes Campbell J. Miller Jenna Clark
Christa Akey
Alisa ApostleNathalie Goyette
Geneviève Léveillé Laurie Beausoleil1 0 http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/168728/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ 2008 10.59 6.43 While assessed under 15(1), there is a finding of abuse under the GAAR, so I have scored it a GAAR win for the crown. 1081 2016-06-22 00:00:00 Univar Holdco Canada ULC TCC 2013-2834(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154696 Thorsteinssons LLP General Anti Avoidance Rule - GAAR Heard Univar Holdco Canada ULC v. The Queen June 8, 2015 2013-07-26 00:00:00 2021-02-09 00:00:00 2016 TCC 159 Appealed to Higher Court Transactions were arranged to circumvent the application of the anti-avoidance rule in section 212.1 and to take advantage of the relieving exemption found in subsection 212.1(4) of the Act. GAAR Applied. 245(1) Dismissed Appealed Appealed Yes
Valerie Miller Ronald MacPhee
Tamara WattersMatthew G. Williams
Michael Colbornehttp://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/145671/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ 1076 2016-06-01 00:00:00 George Markou TCC 2012-423(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=146470 Davies Ward Phillips & Vineberg LLP Charitable donations, General Anti Avoidance Rule - GAAR Closed Markou v. The Queen 2016-05-05 00:00:00 January 20, 2012 2021-02-10 00:00:00 2016 TCC 137 Allowed https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/144656/index.do?q=2016+TCC+137 1066 2016-01-06 00:00:00 Guy Gervais FCA A-416-14
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database BCF s.e.r.c.r.l. General Anti Avoidance Rule - GAAR Closed Canada v. Gervais October 7, 2015 2010-01-07 00:00:00 1970-01-01 00:00:00 2016 FCA 1 Appealed to Higher Court Capital gains exemption planning. Appeal allowed on TCC decision but sent back to TCC to consider the GAAR. 47(1) Allowed Appealed Appealed No Richard Boivin
Marc Nadon
Yves de MontignyJosée Tremblay
Mélanie SauriolSerge Fournier http://decisions.fca-caf.gc.ca/fca-caf/decisions/fr/item/127518/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ 1082 2015-11-03 00:00:00 Superior Plus Corp. FCA A-267-15
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Osler, Hoskin & Harcourt LLP Non Capital Losses Closed Canada v. Superior Plus Corp. November 3, 2015 2013-08-07 00:00:00 2015-11-03 00:00:00 2015 FCA 241 Procedural Motion Appeal of earlier TCC case on whether privilege in GAAR case waived in respect of certain opinions. Privilege Dismissed No NOËL C.J.
SCOTT J.A.
DE MONTIGNY J.A.Perry Derksen
Raj GrewalJoanne Vandale
Me Al Meghjihttp://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/126320/index.do?r=AAAAAQA5R0FBUiBvciAiMjQ1KDIpIiBvciBSR0FFIG9yICJHZW5lcmFsIGFudGktYXZvaWRhbmNlIHJ1bGUiAQ Procedural Mottion so no score. 1077 2015-10-01 00:00:00 Birchcliff Energy Ltd. TCC 2012-1087(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=147165 PWC Law LLP General Anti Avoidance Rule - GAAR Appealed to Higher Court Birchcliff Energy Ltd. v. The Queen November 18, 2013 2012-03-13 00:00:00 2019-08-21 00:00:00 2015 TCC 232 Appealed to Higher Court Seeding of predecessor to an amalgamation to avoid change of control restrictions and loss streaming rules, whether subject to GAAR. 111(5) GAAR Allowed Denied Appealed Appealed Yes Robert James Hogan Robert Carvalho
Neva Beckie
Jonathan WittigPatrick Lindsay
Jean-Philippe Couturehttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/120135/index.do 1091 2015-06-11 00:00:00 Deans Knight Income Corporation TCC 2014-4148(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=161482 Burnet Duckworth & Palmer LLP General Anti Avoidance Rule - GAAR, iNput Tax Credits Appealed to Higher Court Deans Knight Income Corporation v. The Queen June 3, 2015 October 24, 2014 2021-08-25 00:00:00 2015 TCC 143 Case Management Conference Held Motion to strike, Reply discloses no reasonable grounds for opposing the appeal or to strike portions of Reply that are irrelevant or prejudicial. Denied with costs, The object, spirit or purpose of the provisions in question is something that the trial judge has to determine. Procedural Motion Dismissed No David E. Graham Robert Carvalho, Perry Derksen
Sara FairbridgeMichel H. Bourque Heather R. Diregorio http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/110128/index.do 1082 2015-05-22 00:00:00 Superior Plus Corp. TCC 2013-2939(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=154806 Osler, Hoskin & Harcourt LLP Non Capital Losses Closed Superior Plus Corp. v. The Queen February 19, 2015 2013-08-07 00:00:00 2018-04-26 00:00:00 2015 TCC 132 Appealed to Higher Court Procedural Motion
111(4), 111(5), 37(6.1) and 127(9.1)GAAR Allowed Mostly Appealed Appealed NA
Robert James Hogan Raj Grewal
Perry Derksen
Shankar KamathAl Meghji
Edward Rowe
Joanne Vandalehttp://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/109841/index.do 1078 2015-03-20 00:00:00 Burlington Resources Finance Company (Conocco) TCC 2012-2683(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=148934 Osler, Hoskin & Harcourt LLP Penalties Ready to be scheduled Burlington Resources Finance Company v. The Queen December 9, 2014 2012-06-26 00:00:00 2015-03-20 00:00:00 2015 TCC 71 Adj. prior to hearing - Sine die Procedural Motion Allowed NA Diane Campbell Jenny Mboutsiadis, Erin Strashin Martha MacDonald, Brynne Harding http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/108765/index.do 2002 12.22 2.73 1074 2015-01-21 00:00:00 Solutions MindReady R&D inc. TCC 2011-4075(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=145956 BCF s.e.r.c.r.l. General Anti Avoidance Rule - GAAR Closed Solutions MindReady R&D inc. c. La Reine May 6, 2014 2011-12-23 00:00:00 2017-02-02 00:00:00 2015 TCC 17 Dismissed Whether corporation a CCPC and entitled to Refundable ITC. 89(1), 125(7) GAAR Dismissed No finding 1 0 No Réal Favreau Julie Gaudreault-Martel Anne Poirier
Dany Leduchttp://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/100619/index.do 2005 11.1 5.12 1072 2014-10-21 00:00:00 J.K. Read Engineering Ltd. TCC 2011-3732(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=145518 Felesky Flynn LLP Capital Cost Closed J.K. Read Engineering Ltd. v. The Queen April 30, 2014 2011-11-16 00:00:00 2016-12-01 00:00:00 2014 TCC 309 Dismissed Interest computation on a GAAR assessment. Interest Computation on GAAR Dismissed No Finding NA Robert James Hogan David Everett James C. Yaskowich http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/98189/index.do 2007 8.93 5.05 Not a GAAR Case per se, just the interest. 1068 2014-10-14 00:00:00 Brent Kern Family Trust FCA A-375-13
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Thompson Dorfman Sweatman LLP Income from Dividends Closed Brent Kern Family Trust v. Canada 2014-10-14 00:00:00 2010-06-07 00:00:00 2014-10-14 00:00:00 2014 FCA 230 Dismissed with Costs 75(2) Attribution GAAR Dismissed No Finding 1 0 No DAWSON J.A.
STRATAS J.A.
NEAR J.A.Deen Olsen
Adam GotfriedJeff D. Pniowsky https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/98264/index.do?q=Brent+Kern+Family 2005 8.79 4.36 1064 2014-05-30 00:00:00 Spruce Credit Union FCA A-475-12
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Blake, Cassels & Graydon LLP
Dividend/GAAR Closed Canada v. Spruce Credit Union December 11, 2013 2009-10-05 00:00:00 2014-05-30 00:00:00 2014 FCA 143 Dismissed 137.1 GAAR Dismissed Dismissed 0 1 Yes TRUDEL J.A.
DAWSON J.A.
NEAR J.A.Robert Carvalho
Bruce Senkpiel
David EverettRobert Kopstein
Peter Rubin
Edward Rowe0 1 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/71730/index.do 2005 8.42 4.65 1069 2014-05-20 00:00:00 Vincenzo Barrasso TCC 2010-2651(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=140112 BCF s.e.r.c.r.l. Capital Loss Closed Barrasso v. The Queen February 12, 2014 2010-08-23 00:00:00 2018-03-27 00:00:00 2014 TCC 156 Dismissed Capital loss generated by a value shift. GAAR Dismissed 1 0 Yes Brent Paris Natalie Goulard Serge Fournier 1 0 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/71768/index.do 2003 14.25 7.6 1046 2014-05-15 00:00:00 Kossow SCC No. 35756 https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=35756 Richler and Tari Charitable Donations Closed Kathryn Kossow v. Her Majesty the Queen Written 2005-06-14 00:00:00 1970-01-01 00:00:00 No. 35756 Dismissed with Costs Leave to Appeal Application for Leave Dismissed 0 0 No LeBel, Karakatsanis and Wagner JJ. https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/13655/index.do?q=35756 1066 2014-04-23 00:00:00 Guy Gervais TCC 2010-71(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=137421 BCF s.e.r.c.r.l. General Anti Avoidance Rule - GAAR Closed Gervais v. The Queen August 21, 2012 2010-01-07 00:00:00 2018-08-09 00:00:00 2014 TCC 119 Appealed to Higher Court Small business capital gains duplication with spouse, directed by FCA to revisit GAAR. 47(1) GAAR Dismissed No Finding Appealed Appealed No Gaston Jorré Josée Tremblay Serge Fournier https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/71346/index.do 1060 2014-04-23 00:00:00 Lehigh Cement Limited FCA A-327-13
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Thorsteinssons LLP Tax Benefits Closed Lehigh Cement Limited v. Canada 2014-04-08 00:00:00 2009-03-16 00:00:00 2014-04-23 00:00:00 2014 FCA 103 Dismissed with Costs In context of restructuring, two Canadian taxpayers acquired shares of a foreign corproation and deducted dividends on those shares. Disallowed under 95(6)(b). 95(6)(b) Dismissed 0 1 No BLAIS C.J.
SHARLOW J.A.
STRATAS J.A.Daniel Bourgeois Warren Mitchell
Matthew Williamshttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/71098/index.do 1996 17.32 5.11 1079 2014-03-07 00:00:00 Descarries TCC 2013-12(IT)I https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=151659 KPMG Law LLP
Capital Dividend, General Anti Avoidance Rule - GAAR, Capital gain Closed Descarries v. The Queen December 4, 2013 2012-12-21 00:00:00 2016-02-03 00:00:00 2014 TCC 75 Dismissed 84.1 GAAR Dismissed Dismissed 1 0 Yes Robert James Hogan Natalie Goulard Marie-Josée Michaud 1 0 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/67218/index.do 2005 10.1 3.12 1053 2014-02-07 00:00:00 Swirsky FCA A-117-13
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Miller Thomson LLP Loan v Reimbursement of expenses, GAAR Closed Swirsky v. Canada 2014-02-04 00:00:00 2007-09-25 00:00:00 2014-02-07 00:00:00 2014 FCA 36 Dismissed Spousal loans and whether interest deductible, or subject to GAAR. 20(1)(c) GAAR Dismissed NA 1 0 No DAWSON J.A., STRATAS J.A., NEAR J.A. Bobby J. Sood, Patricia Lee, Sandra K.S. Tsui David W. Chodikoff, Patrick Déziel, Brahm Taveroff http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/66815/index.do 1991 22.12 6.38 1064 2014-02-06 00:00:00 Spruce Credit Union TCC 2009-3121(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=136381 Blake, Cassels & Graydon LLP
Dividend/GAAR Closed Spruce Credit Union v. The Queen 2013-04-26 00:00:00 October 5th, 2009 2016-05-24 00:00:00 2014 TCC 42 Appealed to Higher Court Costs to be awarded in a GAAR Case Allowed in Part Appealed Appealed NA Patrick J. Boyle Robert Carvalho, David Everett Peter L. Rubin, Robert Alan Kopstein http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/66747/index.do 1046 2013-12-06 00:00:00 Kossow FCA A-385-08
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Richler and Tari Charitable Donations Closed Kossow v. Canada 2013-10-17 00:00:00 2005-06-14 00:00:00 2013-12-06 00:00:00 2013 FCA 283 Dismissed 118.1 GAAR Dismissed 1 0 No J.A. Near, Evans J.A.,
Gauthier J.A.Arnold H. Bornstein, Patricia Lee, John Grant, Lorraine Edinboro A. Christina Tari, Jason Puterman 0 0 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/64990/index.do 2000 12.94 8.48 1068 2013-10-17 00:00:00 Brent Kern Family Trust TCC 2010-1860(IT)G
https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=139283 Thompson Dorfman Sweatman LLP Income from Dividends Closed Brent Kern Family Trust v. The Queen 2012-06-09 00:00:00 2010-06-07 00:00:00 2017-01-19 00:00:00 2013 TCC 327 Dismissed 75(2) Attribution GAAR Dismissed No Finding Appealed Appealed
No Randall S. Bocock Bonnie F. Moon, Adam Gotfried Jeff D. Pniowsky http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/63603/index.do 1071 2013-10-02 00:00:00 Pièces automobiles Lecavalier Inc. TCC 2011-952(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=142645 Thompson Dorfman Sweatman LLP Income from dividends Closed Pièces automobiles Lecavalier Inc. v. The Queen 2013-02-12 00:00:00 2011-04-04 00:00:00 2014-08-01 00:00:00 2013 TCC 310 Dismissed GAAR - Debt Parking GAAR Dismissed 1 0 Yes Paul Bédard Natalie Goulard Louis Tassé, Marie-Claude Marcil 1 0 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/63089/index.do 2002 11.59 3.33 1057 2013-09-26 00:00:00 Envision Credit Union SCC No. 34619 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=34619 Dentons Canada LLP Capital Cost Allowance Closed Envision Credit Union v. Her Majesty The Queen 2013-03-19 00:00:00 2008-07-16 00:00:00 2013-09-26 00:00:00 2013 SCC 48 Dismissed Determining the undepreciated capital cost (UCC) of the depreciable assets owned by Envision by virtue of the amalgamation. https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/13263/index.do?q=Envision+Credit+Union 1084 2013-09-20 00:00:00 Lynn Cassan FCA A-304-17
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database PWC Law LLP Interest Expense, Partnership Interest LP Losses Pending Appeal Lynn Cassan v. Her Majesty The Queen TBD 2013-09-20 00:00:00 2022-07-13 00:00:00 A-304-17 Allowed This is a leveraged charitable donation case and the decision at the TCC was that there was no donation meanty that it was not necesssary to consider the GAAR. In any event the case was ultimately withdrawn at the FCA and no decision was rendered on the appeal. 2009 12.54 8.82 1080 2013-09-09 00:00:00 Paul C. Golini TCC 2013-705(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=152394 PWC Law LLP Statute Barred and GAAR Closed Golini v. The Queen 2013-09-12 00:00:00 2013-02-25 00:00:00 2019-07-31 00:00:00 2013 TCC 293 Allowed https://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/62908/index.do?q=2013+TCC+293 1060 2013-05-29 00:00:00 Lehigh Cement Limited TCC 2009-845(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=133856 Thorsteinssons LLP Tax Benefits Closed Lehigh Cement Limited v. The Queen 2012-04-26 00:00:00 2009-03-16 00:00:00 2015-05-12 00:00:00 2013 TCC 176 Appealed to Higher Court 95(6) GAAR Allowed Withdrawn Appealed Appealed No Brent Paris Daniel Bourgeois, Geneviève Léveillé Warren J. Mitchell Q.C., Matthew Williams http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/31191/index.do 1070 2013-05-01 00:00:00 Steven and Brianne Gwartz TCC 2010-2687(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=140146 Bennett Jones LLP General Anti Avoidance Rule - GAAR Closed Gwartz v. The Queen November 14, 2012 2010-08-24 00:00:00 2014-09-22 00:00:00 2013 TCC 86 Allowed Potential abuse of 120.4 using dividends and capital gains through family trust. GAAR Allowed 0 1 Yes Robert James Hogan Brooke Sittler, Karen Janke-Curliss Martin Sorensen 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/31164/index.do 2003 10.73 4.08 1067 2013-04-30 00:00:00 APL Properties Limited FC T-1704-12 N/A Stewart McKelvey Capital Loss Closed APL Properties Limited v. Canada (Attorney General) 2013-03-13 00:00:00 2010-04-29 00:00:00 2013-04-30 00:00:00 2013 FC 449 Dismissed Judicial review of interest charges on a long delayed GAAR case along the lines of Triad Gestco. Application for Judicial Review of Interest Computation Dismissed 0 0 No Yvan Roy Caitlin Ward Sara L. Scott http://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/62144/index.do 2005 7.33 3.01 No GAAR Score due to more adminstrative due to interest computation. 1059 2013-04-25 00:00:00 MacDonald FCA A-143-12
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Stewart McKelvey Capital Gain Closed Canada v. MacDonald 2013-03-18 00:00:00 2008-12-31 00:00:00 2013-04-25 00:00:00 2013 FCA 110 Allowed 84(2) GAAR Allowed Allowed 1 0 Yes Near J.A.
Sharlow J.A., Trudel J.A.Deen Olsen
Serena SialJ. Paul M. Harquail 1 0 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37777/index.do 2002 10.32 4.32 1054 2013-04-11 00:00:00 Global Equity Fund Ltd. SCC No. 35147 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=35147 Fraser Milner Casgrain Non capital losses Closed Global Equity Fund Ltd. Written 2007-12-28 00:00:00 2013-04-11 00:00:00 No. 35147 Dismissed with Costs Leave to Appeal Dismissed McLachlin C.J. and Abella and Cromwell JJ https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/12979/index.do?q=Global+Equity+fund 1053 2013-02-28 00:00:00 Swirsky TCC 2007-3940(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=127146 Miller Thomson LLP Loan v Reimbursement of expenses, GAAR Closed Swirsky v. The Queen 2011-06-01 00:00:00 2007-09-25 00:00:00 2017-01-14 00:00:00 2013 TCC 73 Appealed to Higher Court GAAR Allowed Appealed Appealed NA Brent Paris Peter A. Vita, Justin Kutyan, Bobby Sood, Thang Trieu, Iris Kingston David Chodikoff, Patrick Deziel, Brahm Taveroff http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/31114/index.do 1062 2013-02-21 00:00:00 RBC Life Insurance Company FCA A-447-11
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Osler, Hoskin & Harcourt LLP Procedural Closed Canada (National Revenue) v. RBC Life Insurance Company 2013-02-12 00:00:00 2009-09-28 00:00:00 2013-02-21 00:00:00 2013 FCA 50 Procedural Motion Appeal of procedural motion on ex-parte order in the case of 10-8 olicies. Procedural Motion Dismissed 0 0 NA Stratas J.A.
Trudel and Webb JJ.A.Henry Gluch
Samantha Hurst
Christopher BartlettMahmud Jamal
Hemant Tilak
Pooja Samtani
David Mollicahttp://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37713/index.do 2007 5.15 3.4 1054 2012-10-30 00:00:00 Global Equity Fund Ltd. FCA A-445-11
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Fraser Milner Casgrain Non capital losses Closed Canada v. Global Equity Fund Ltd. October 11, 2012 2007-12-28 00:00:00 2012-10-30 00:00:00 2012 FCA 272 Allowed Capital loss created out of a stock dividend. GAAR Allowed 1 0 Yes MAINVILLE J.A. NADON J.A. GAUTHIER J.A. William Softley
Margaret McCabeJehad Haymour
Sophie Virji1 0 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37613/index.do 1999 12.84 4.84 1068 2012-10-19 00:00:00 Brent Kern Family Trust TCC 2010-1860(IT)G
https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=139283 Thompson Dorfman Sweatman LLP Income from Dividends Closed Brent Kern Family Trust v. The Queen June 9 2012 2010-06-07 00:00:00 2017-01-19 00:00:00 2012 TCC 358 Dismissed Procedural Motion Allowed 0 0 NA Randall S. Bocock Bonnie F. Moon Jeff D. Pniowsky http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30993/index.do 1063 2012-10-15 00:00:00 Spruce Credit Union TCC 2009-3121(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=136381 Blake, Cassels & Graydon LLP
Dividend/GAAR Closed Spruce Credit Union v. The Queen October 15, 2012 2009-10-05 00:00:00 2016-05-24 00:00:00 2012 TCC 357 Appealed to Higher Court 137.1 GAAR Allowed Appealed Appealed NA Patrick J. Boyle Robert Carvalho
Bruce Senkpiel
David EverettPeter L. Rubin, Robert Alan Kopstein, Edward Rowe, Luke W. Mlynarczyk http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30984/index.do No finding on GAAR 1058 2012-10-15 00:00:00 1207192 Ontario Limited FCA A-359-11
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Thorsteinssons LLP General Anti Avoidance Rule - GAAR Closed 1207192 Ontario Limited v. Canada 2010-12-01 00:00:00 2008-08-06 00:00:00 2012-10-15 00:00:00 2012 FCA 259 Dismissed A series of transactions to protect against creditors involved a "value-shift" which generated a loss without a bona fide purpose. GAAR Dismissed 1 0 Yes Sharlow J.A. Noël J.A.
Mainville J.A.Marta E. Burns
Margaret McCabeMatthew G. Williams
Mark A. Barbour1 0 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37605/index.do 2003 8.8 4.19 1055 2012-10-15 00:00:00 Triad Gestco Ltd. FCA A-286-11
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Davies Ward Phillips & Vineberg LLP General Anti Avoidance Rule - GAAR Closed Triad Gestco Ltd. v. Canada 2012-09-25 00:00:00 2008-06-09 00:00:00 2012-10-15 00:00:00 2012 FCA 258 Dismissed GAAR Dismissed 1 0 Yes NOËL J.A. SHARLOW J.A.
MAINVILLE J.A.Justine Malone
Marie-Andrée LegaultGuy Du Pont, Ad.E.
Michael N. Kandev
Olivier Fournier1 0 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37601/index.do 2001 10.8 4.35 1046 2012-09-14 00:00:00 Kossow TCC 2005-1974(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322 Richler and Tari Charitable Donations Closed Kossow v. The Queen 2012-04-26 00:00:00 2005-06-14 00:00:00 2017-01-09 00:00:00 2012 TCC 325 Dismissed Leveraged Charitable Donations Whether Gifts GAAR Dismissed No Finding https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30953/index.do 1059 2012-04-17 00:00:00 MacDonald TCC 2009-1(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=133010 Stewart McKelvey Capital gain Closed MacDonald v. The Queen 2011-09-21 00:00:00 2008-12-31 00:00:00 2013-12-17 00:00:00 2012 TCC 123 Appealed to Higher Court 84(2) GAAR Allowed Allowed Appealed Appealed NA Joe E. Hershfield David I. Besler J. Paul M. Harquail http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30777/index.do 1049 2012-04-12 00:00:00 St. Michael Trust Corp. as Trustee for Fundy Settlement (Sumersby Settlement) SCC No. 34056 https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=34056 Thorsteinssons LLP Capital Gains, Trust Residency Closed Fundy Settlement v. Her Majesty The Queen 2012-03-13 00:00:00 2006-05-15 00:00:00 2012-04-12 00:00:00 2012 SCC 14 Dismissed Residency of two trusts established in St. Vincent (Fundy; and, Sumersby) with a trustee in Barbados (St. Michael). Residence of trust Avoidance under s. 94 and GAAR Dismissed No Finding No LeBel, Deschamps, Fish, Abella, Rothstein, Moldaver and Karakatsanis JJ. None Douglas H. Mathew, Matthew G. Williams and Mark A. Barbour Anne M. Turley and Daniel Bourgeois https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/8001/index.do 1056 2012-03-21 00:00:00 McClarty Family Trust TCC 2008-2139(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130795 MacPherson Leslie and Tyerman LLP
Capital gain from disposition of shares Closed McClarty Family Trust v. The Queen June 6, 2011 2008-06-26 00:00:00 2013-05-10 00:00:00 2012 TCC 80 Allowed Capital gains on stock dividend shares; avoidance of "kiddie tax". GAAR 84(3) Allowed Allowed 0 1 Yes François M. Angers Brooke Sittler
Karen Janke-CurlissKurt G. Wintermute 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30858/index.do 2003 9.36 4.87 1032 2011-12-16 00:00:00 Copthorne Holdings Ltd. SCC No. 33283 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33283 Stikeman Elliott LLP General Anti Avoidance Rule - GAAR Closed Copthorne Holdings Ltd. v. Canada January 1, 2011 2002-04-10 00:00:00 2011-12-16 00:00:00 2011 SCC 63 Dismissed Reorganization of shareholding to facilitate access to higher PUC of related party, PUC in effect duplicated. GAAR Dismissed 1 0 Yes Rothstein J. (McLachlin C.J. and Binnie, LeBel, Deschamps, Fish, Abella, Charron and Cromwell JJ. concurring) Richard W. Pound, Q.C. 1 0 http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/7981/index.do 1995 15.97 9.69 1057 2011-11-21 00:00:00 Envision Credit Union FCA A-479-10
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Dentons Canada LLP Capital Cost Allowance Closed Envision Credit Union v. Canada 2011-10-20 00:00:00 2008-07-16 00:00:00 2011-11-21 00:00:00 2011 FCA 321 Dismissed Two credit unions amalgamated into Envision. The newly formed taxpayer (Envision) sought to calculate its Capital Cost Allowance as though no UCC had been claimed by the predecessor corporation. s. 87 Dismissed 1 0 No EVANS J.A.
LAYDEN-STEVENSON J.A.
STRATAS J.A.Lynn Burch
Robert CarvalhoJoel Nitikman
Jessica Fabbrohttps://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37385/index.do 2002 8.9 3.35 1062 2011-11-01 00:00:00 RBC Life Insurance Company FC T-1619-09 N/A Osler, Hoskin & Harcourt LLP Procedural Closed Canada (National Revenue) v. RBC Life Insurance Company 2011-11-01 00:00:00 2009-09-28 00:00:00 2011-11-01 00:00:00 2011 FC 1249 Appealed to Higher Court Procedural motion on ex-parte order in the case of 10-8 olicies. Ex-Parte Motion in GAAR Case Allowed Appealed Appealed
No Justice Tremblay-Lamer Margaret Nott
Samantha Hurst
Ian Demers
Pierre Lamothe
Christopher BartlettMahmud Jamal
Pooja Samtani
David Mollica
Hermant Tilakhttp://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/60110/index.do 1054 2011-10-28 00:00:00 Global Equity Fund Ltd. TCC 2007-4998(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=128339 Fraser Milner Casgrain Non capital losses Closed Global Equity Fund Ltd. v. The Queen January 17, 2011 2007-12-28 00:00:00 2013-06-17 00:00:00 2011 TCC 507 Appealed to Higher Court Capital loss created out of a stock dividend. GAAR Allowed Appealed Appealed NA Judith Woods Marta E. Burns
Margaret McCabeJehad Haymour
Dan Misutkahttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30712/index.do 1058 2011-09-07 00:00:00 1207192 Ontario Limited TCC 2008-2482(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=131145 Thorsteinssons LLP General Anti Avoidance Rule - GAAR Closed 1207192 Ontario Limited v. The Queen 2010-12-01 00:00:00 2008-08-06 00:00:00 2013-03-06 00:00:00 2011 TCC 383 Appealed to Higher Court A series of transactions to protect against creditors involved a "value-shift" which generated a loss without a bona fide purpose. GAAR Dismissed Appealed Appealed NA Brent Paris Marta E. Burns
Margaret McCabeMatthew G. Williams
Mark A. Barbourhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30493/index.do 1055 2011-07-12 00:00:00 Triad Gestco Ltd. TCC 2008-1667(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130261 Davies Ward Phillips & Vineberg LLP General Anti Avoidance Rule - GAAR Closed Triad Gestco Ltd. v. The Queen 2010-04-23 00:00:00 2008-06-09 00:00:00 2013-03-07 00:00:00 2011 TCC 259 Appealed to Higher Court GAAR Dismissed Appealed Appealed NA Réal Favreau Marie-Andrée Legault
Justine MaloneAaron Rodgers
Julie Gaudreault-Martelhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30433/index.do 1044 2011-05-12 00:00:00 Paul Antle SCC No. 33979 https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33979 Dentons Canada LLP General Anti Avoidance Rule - GAAR Closed Antle v. The Queen Written 2005-05-20 00:00:00 2011-05-12 00:00:00 No. 33979 Dismissed with Costs Leave to Appeal Dismissed Procedural Motion Procedural Motion No McLachlin C.J. and Abella and Cromwell JJ https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/12210/index.do?q=Antle 1060 2011-03-31 00:00:00 Lehigh Cement Limited FCA A-263-10
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Thorsteinssons LLP Tax Benefits Closed Canada v. Lehigh Cement Limited 2011-03-03 00:00:00 2009-03-16 00:00:00 1970-01-01 00:00:00 2011 FCA 120 Dismissed Dismissed Procedural Motion Procedural Motion NA DAWSON J.A., EVANS J.A.,
LAYDEN-STEVENSON J.A.Daniel Bourgeois
Geneviève LéveilléeWarren J.A. Mitchell, Q.C.
Mathew G. Williams
Natasha Reidhttp://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/37140/index.do 1024 2011-03-08 00:00:00 S.T.B. Holdings Ltd. TCC 2000-3248(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=90017 Davis and Company General Anti Avoidance Rule - GAAR Closed S.T.B. Holdings Ltd. v. The Queen 2010-06-07 00:00:00 2000-07-12 00:00:00 2011-10-20 00:00:00 2011 TCC 144 Allowed GAAR Allowed 0 1 No RIP C.J. https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30250/index.do?q=2011+TCC+144 1990 20.82 11.28 1057 2010-11-17 00:00:00 Envision Credit Union TCC 2008-2213(IT)G
https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130867 Dentons Canada LLP Capital Cost Allowance Closed Envision Credit Union v. The Queen April 21, 2010 2008-07-16 00:00:00 2019-11-20 00:00:00 2010 TCC 576 Allowed 87(1) / UCC GAAR Allowed No Finding Appealed Appealed No Wyman W. Webb Lynn Burch
John Gibb-CarsleyJoel Nitikman
Michelle Moriarteyhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/30078/index.do 2002 16.9 11.35 1049 2010-11-17 00:00:00 St. Michael Trust Corp. as Trustee for Fundy Settlement (Sumersby Settlement) FCA A-419-09
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Thorsteinssons LLP Capital Gains, Trust Residency Closed St. Michael Trust Corp. v. Canada 2010-09-30 00:00:00 2006-05-15 00:00:00 2010-11-17 00:00:00 2010 FCA 309 Dismissed Residence of trust GAAR Dismissed Dismissed 1 0 No Sharlow J.A., Nadon J.A., Stratas J.A. Elizabeth Chasson
Erin Strashin
Margaret NottDouglas H. Mathew
Matthew G. Williams
Mark A. Barbourhttp://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36978/index.do 2000 9.88 4.51 In this case the Crown won, but there was a finding at the TCC and the FCA agreed that GAAR would not have applied to overturn the treaty. 1051 2010-11-04 00:00:00 Lehigh Cement Limited SCC No. 33794 https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33794 Thorsteinssons LLP Withholding of Tax Closed Her Majesty The Queen v. Lehigh Cement Written 2007-04-30 00:00:00 2010-11-04 00:00:00 No. 33794 Dismissed with costs Crown application for leave to appeal dismissed with costs. Leave to Appeal Dismissed Procedural Motion Procedural Motion No Binnie, Fish and Rothstein JJ. https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/11807/index.do?q=33794 1044 2010-10-21 00:00:00 Paul Antle FCA A-428-09
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Fraser Milner Casgrain General Anti Avoidance Rule - GAAR Closed Antle v. Canada 2010-10-19 00:00:00 2005-05-20 00:00:00 2010-10-21 00:00:00 2010 FCA 280 Dismissed Sham, No Trust, 73(1) GAAR Dismissed No Finding 1 0 No NOËL J.A.
Robert Carvalho, Eric Douglas, Johanna Russell Joel A. Nitikman, Michelle Moriartey 1 0 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36946/index.do 1999 10.81 5.42 1052 2010-10-19 00:00:00 Michael Edwards FCA A-493-09
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Osler, Hoskin & Harcourt LLP Tax benefits Closed Edwards v. Canada October 13, 2010 2007-08-01 00:00:00 2010-10-19 00:00:00 2010 FCA 272 Dismissed Procedural Motion Dismissed 0 0 NA EVANS J.A.
DAWSON J.A.
STRATAS J.A.Martin Hickey Ian S. MacGregor, Q.C.
Pooja Samtanihttp://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36941/index.do 2003 6.81 3.22 At this stage the taxpayer apperars to have withdrawn December 9, 2013, so add another 6 years to the duration. 1048 2010-09-29 00:00:00 Collins & Aikman Products Co. FCA A-338-09
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Stikeman Elliott LLP Tax Benefits Closed Canada v. Collins & Aikman Canada Inc. September 29, 2010 2006-03-06 00:00:00 2010-09-29 00:00:00 2010 FCA 251 Dismissed Reorganization of capital to retrun PUC to non-resident shareholder. GAAR Dismissed 0 1 Yes NADON, SEXTON, SHARLOW JJ.A Deen Olsen
Justine MaloneClifford L. Rand
Margaret Nixon0 1 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36922/index.do 1994 15.76 4.57 This decision was delivered from the bench by Karen Sharlow. 1060 2010-07-09 00:00:00 Lehigh Cement Limited TCC 2009-845(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=133856 Thorsteinssons LLP Tax Benefits Closed Lehigh Cement Limited v. The Queen 2010-04-20 00:00:00 2009-03-16 00:00:00 2015-05-12 00:00:00 2010 TCC 366 Allowed Motion by taxpayer to compel documents and answers Compel documents and answers Allowed Procedural Motion Procedural Motion NA 1057 2010-06-29 00:00:00 Envision Credit Union TCC 2008-2213(IT)G
https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=130867 Dentons Canada LLP Capital Cost Allowance Closed Envision Credit Union v. The Queen April 23, 2010 2008-07-16 00:00:00 2019-11-20 00:00:00 2010 TCC 353 Dismissed Procedural Motion Dismissed 0 0 NA Wyman W. Webb Lynn Burch
John Gibb-CarsleyJoel Nitikman
Michelle Moriarteyhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29880/index.do 2002 16.9 11.35 1046 2010-05-21 00:00:00 Kossow TCC 2005-1974(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322 Richler and Tari Charitable Donations Closed Kossow v. The Queen 2010-05-11 00:00:00 2005-06-14 00:00:00 2017-01-09 00:00:00 2010 TCC 279 Dismissed Procedural Motion Dismissed 0 0 NA Valerie A. Miller Arnold H. Bornstein, Patricia Lee, Craig Maw A. Christina Tari http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29819/index.do 1051 2010-05-17 00:00:00 Lehigh Cement Limited FCA A-218-09
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Thorsteinssons LLP Withholding of Tax Closed Lehigh Cement Limited v. Canada 2010-03-10 00:00:00 2007-04-30 00:00:00 2010-05-17 00:00:00 2010 FCA 124 Allowed GAAR Allowed 0 1 Yes SHARLOW J.A. TRUDEL J.A. DAWSON J.A. 0 1 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36794/index.do?q=2010+FCA+124 1998 11.38 3.05 1061 2010-02-01 00:00:00 Mastronardi TCC 2009-1669(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=134751 Miller Thomson LLP Capital Gain Closed Mastronardi v. The Queen 2009-12-03 00:00:00 2009-05-11 00:00:00 2011-12-06 00:00:00 2010 TCC 57 Dismissed Procedural Motion Dismissed 0 0 NA Diane Campbell Daniel Bourgeois
Suzanie ChuaJohn Mill http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29624/index.do 2004 6.93 2.57 1052 2009-11-30 00:00:00 Michael Edwards TCC 2007-3474(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=126619 Osler, Hoskin & Harcourt LLP Tax benefits Closed Edwards v. The Queen September 24, 2009 2007-08-01 00:00:00 2014-07-28 00:00:00 2009 TCC 606 Dismissed Procedural Motion Dismissed Appealed Appealed NA François M. Angers Martin Hickey
Devon E. PeavoyIan MacGregor
Pooja Samtanihttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29553/index.do 2003 10.58 6.99 1050 2009-11-19 00:00:00 Remai FCA A-464-08
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Bennett Jones LLP Charitable Donations Closed Canada v. Remai 2009-10-08 00:00:00 2007-02-07 00:00:00 2009-11-19 00:00:00 2009 FCA 340 Allowed Arm's Length Status GAAR Allowed Allowed 0 1 Yes Evans J.A.
Layden-Stevenson J.A., Trudel J.A.Bonnie F. Moon
Cynthia IsenorCurtis R. Stewart
Laurie A. Goldbach0 1 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36627/index.do 2001 7.89 2.78 1044 2009-09-18 00:00:00 Paul Antle TCC 2005-1619(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=114929 Dentons Canada LLP General Anti Avoidance Rule - GAAR Closed Antle v. The Queen March 9, 2009 2005-05-20 00:00:00 2010-11-29 00:00:00 2009 TCC 465 Dismissed Sham, No Trust, 73(1) GAAR Dismissed Dismissed Appealed Appealed Yes Campbell J. Miller Robert Carvalho, Eric Douglas, Johanna Russell Joel A. Nitikman, Michelle Moriartey http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29412/index.do 1046 2009-09-17 00:00:00 Kossow SCC No. 33163 https://www.scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=33163 Richler and Tari Charitable Donations Closed Kathryn Kossow v. Her Majesty the Queen Written 2005-06-14 00:00:00 1970-01-01 00:00:00 No. 33163 Dismissed with Costs Leave to Appeal Application for Leave Dismissed Procedural Motion Procedural Motion No Binnie, Fish and Charron JJ. https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/10753/index.do?q=33163 1049 2009-09-10 00:00:00 Myron A. Garron and Berna V. Garron, as Trustees of the Garron Family Trust TCC 2006-1405(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=119720 Thorsteinssons LLP Foerign Country Tax Treaty Closed Garron Family Trust v. The Queen July 21, 2006 2006-05-15 00:00:00 2011-01-07 00:00:00 2009 TCC 450 Appealed to Higher Court Disposition of shares of Canadian Corporation by Barbados Trusts. The Garron Family Trust matters were heard along with St. Michael Trust Corporation as Trustee of Fundy and Sumersby Settlements. Different result for Garron Trust matters from the St. Michael Trust. Trust Residency GAAR Dismissed Allowed Appealed Appealed NA Judith Woods Elizabeth Chasson
Margaret Nott
Martin BeaudryDouglas H. Mathew
Matthew G. Williamshttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29381/index.do 1048 2009-06-03 00:00:00 Collins & Aikman Products Co. TCC 2006-722(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=118959 Stikeman Elliott LLP Tax Benefits Closed Collins & Aikman Products Co. v. The Queen October 7, 2008 2006-03-06 00:00:00 2010-10-26 00:00:00 2009 TCC 299 Appealed to Higher Court Reorganization of capital to retrun PUC to non-resident shareholder. GAAR Allowed Appealed Appealed NA Patrick J. Boyle Franco Calabrese
Jenny Mboutsiadis
Sandra K.S. TsuiClifford L. Rand
Susan Thomsonhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29261/index.do 1046 2009-05-25 00:00:00 Kossow TCC 2005-1974(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322 Richler and Tari Charitable Donations Closed Kossow v. The Queen 2009-05-25 00:00:00 2005-06-14 00:00:00 2017-01-09 00:00:00 2009 TCC 304 Allowed Crown motion for pre-hearing discovery of witness in declining health (i.e. de bene esse). Procedural Motion Allowed HERSHFIELD J. https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29269/index.do 1032 2009-05-21 00:00:00 Copthorne Holdings Ltd. FCA A-416-07
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Stikeman Elliott LLP General Anti Avoidance Rule - GAAR Closed Copthorne Holding Ltd. v. Canada February 11, 2009 2002-04-10 00:00:00 1970-01-01 00:00:00 2009 FCA 163 Appealed to Higher Court Reorganization of shareholding to facilitate access to higher PUC of related party, PUC in effect duplicated. GAAR Dismissed Appealed Appealed NA RYER J.A. (DESJARDINS J.A., EVANS J.A. concurring) Eric Noble
Franco Calabrese
Martin BeaudryRichard W. Pound
Pierre-Louis Le Saunierhttp://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36428/index.do 1051 2009-04-29 00:00:00 Lehigh Cement Limited TCC 2007-2107(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=125288 Thorsteinssons LLP Withholding of Tax Closed Lehigh Cement Limited v. The Queen 2008-10-16 00:00:00 2007-04-30 00:00:00 2010-05-26 00:00:00 2009 TCC 237 Allowed 16(1) GAAR Allowed Allowed Appealed Appealed Yes Murray A. Mogan Daniel Bourgeois, Ronald MacPhee Warren J.A. Mitchell, Q.C.,
Mathew Williamshttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/29208/index.do 1042 2009-04-16 00:00:00 Landrus FCA A-265-08
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Aird & Berlis LLP Deduction of Loss Closed Canada v. Landrus 2009-03-26 00:00:00 2004-07-19 00:00:00 2009-04-16 00:00:00 2009 FCA 113 Allowed GAAR Allowed 0 1 Yes Noël J.A., Desjardins J.A., Trudel J.A. Franco Calabrese
Martin BeaudryLouise R. Summerhill
Christopher Dunn0 1 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36383/index.do 1994 14.3 4.75 1046 2009-03-16 00:00:00 Kossow FCA A-385-08
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Richler and Tari Charitable Donations Closed Kossow v. The Queen 2009-03-11 00:00:00 2005-06-14 00:00:00 1970-01-01 00:00:00 2009 FCA 83 Dismissed Taxpayer appeal of dismissed TCC motion to strike pleadings. Two further taxpayer procedural motions dismissed (i.e. to adduce new evidence; and, amend pleadings). Procedural Motion Dismissed 0 0 LÉTOURNEAU J.A. NADON J.A.
TRUDEL J.A.https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36348/index.do 1046 2009-01-29 00:00:00 Kossow FCA A-385-08
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Richler and Tari Charitable Donations Closed Kossow v. Canada Written 2005-06-14 00:00:00 1970-01-01 00:00:00 2009 FCA 26 Allowed in Part Leave to admit new evidence New Evidence Allowed in Part 0 0 No Evans J.A. https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36299/index.do?q=Kossow 1027 2009-01-15 00:00:00 MacKay SCC No. 32616 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=32616 McCarthy Tetrault LLP Income Tax Avoidance Closed Mackay v. Her Majest The Queen Written 2001-06-21 00:00:00 1970-01-01 00:00:00 No. 32616 Dismissed Application for Leave to Appeal Application of Leave to Appeal Dismissed Procedural Motion Procedural Motion NA Lebel J. Deschamps J. https://decisions.scc-csc.ca/scc-csc/scc-l-csc-a/en/item/11010/index.do 1033 2009-01-08 00:00:00 Lipson SCC No. 32041 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=32041 McCarthy Tetrault LLP Interest Deduction Closed Lipson v. Canada 1970-01-01 00:00:00 2002-05-16 00:00:00 2009-01-08 00:00:00 2009 SCC 1 Dismissed GAAR Dismissed 1 0 Yes LeBel J. (Fish, Abella and Charron JJ. concurring) Binnie J. (Deschamps J. concurring), Rothstein J. Edwin G. Kroft 1 0 http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/2670/index.do 1994 14.03 6.65 1040 2008-10-21 00:00:00 Aventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) FCA A-487-07
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Ogilvy Renault LLP Capital Gain Closed Aventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) c. La Reine 2008-10-21 00:00:00 2003-11-05 00:00:00 1970-01-01 00:00:00 2008 FCA 316 Procedural Motion Procedural Motion Dismissed Procedural Motion Procedural Motion NA NOËL J.A. NADON J.A. TRUDEL J.A. https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36181/index.do 1046 2008-09-04 00:00:00 Kossow FCA A-385-08
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Richler and Tari Charitable Donations Closed Kossow v. The Queen Written 2005-06-14 00:00:00 1970-01-01 00:00:00 2008 FCA 254 Allowed Motion for stay by taxpayer of TCC matter pending resolution of FCA matter Procedural Motion Allowed 0 0 No RYER J.A. https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/36207/index.do 1050 2008-08-19 00:00:00 Remai TCC 2007-1132(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=124430 Bennett Jones LLP Charitable Donations Closed Remai v. The Queen 2008-04-24 00:00:00 2007-02-07 00:00:00 2009-11-27 00:00:00 2008 TCC 344 Allowed Arm's Length Status GAAR Allowed Allowed Appealed Appealed Yes Eugene P. Rossiter Bonnie Moon Curtis R. Stewart
Jasmine Sidhuhttp://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28836/index.do 1046 2008-07-18 00:00:00 Kossow TCC 2005-1974(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322 Richler and Tari Charitable Donations Closed Kossow v. The Queen 2008-06-16 00:00:00 2005-06-14 00:00:00 2017-01-09 00:00:00 2008 TCC 422 Dismissed Procedural Motion Dismissed 0 0 NA Valerie A. Miller Arnold H. Bornstein A. Christina Tari http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28778/index.do 1027 2008-03-19 00:00:00 Mackay FCA A-149-07
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database McCarthy Tetrault LLP Transfer of Losses, GAAR Closed Canada v. Mackay 2008-02-07 00:00:00 2001-06-21 00:00:00 2008-03-19 00:00:00 2008 FCA 105 Allowed GAAR Allowed 1 0 Yes SHARLOW J.A., DÉCARY J.A., TRUDEL J.A. Robert Carvalho
Ron WilhelmEdwin Kroft
Elizabeth Junkin
Laura Zumpano1 0 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35926/index.do 1993 14.22 6.75 1032 2007-08-28 00:00:00 Copthorne Holdings Ltd TCC 2002-1316(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98573 Stikeman Elliott LLP General Anti Avoidance Rule - GAAR Closed Copthorne Holdings Ltd v. The Queen November 30, 2006 2002-04-10 00:00:00 2009-06-02 00:00:00 2007 TCC 481 Appealed to Higher Court Reorganization of shareholding to facilitate access to higher PUC of related party, PUC in effect duplicated. GAAR Penalties Dismissed Allowed Appealed Appealed NA Diane Campbell Eric Noble
Franco Calabrese
Martin BeaudryRichard W. Pound, Q.C.,
Pierre-Louis Le Saunierhttp://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/28877/index.do 1043 2007-06-13 00:00:00 MIL (Investments) S.A. FCA A-416-06
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Thorsteinssons LLP Tax Treaty, GAAR Closed Canada v. MIL (Investments) S.A. 2007-06-13 00:00:00 2004-08-17 00:00:00 2007-06-13 00:00:00 2007 FCA 236 Dismissed GAAR - Luxembourg Treaty GAAR Dismissed 0 1 Yes DÉCARY J.A., SEXTON J.A., PELLETIER J.A. Robert Carvalho Warren J.A. Mitchell, Q.C. 0 1 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35655/index.do 1996 10.45 2.82 1042 2007-05-02 00:00:00 Landrus TCC 2004-3026(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111192 Aird & Berlis LLP General Anti Avoidance Rule - GAAR Closed Landrus v. The Queen 2007-05-15 00:00:00 2004-07-19 00:00:00 2009-05-06 00:00:00 2008 TCC 274 Appealed to Higher Court GAAR Allowed Appealed Appealed NA Brent Paris Franco Calabrese Louise R. Summerhill http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28635/index.do 1033 2007-03-16 00:00:00 Lipson FCA A-230-06
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database McCarthy Tetrault LLP Interest Deduction Closed Lipson v. Canada 2007-03-06 00:00:00 2002-05-16 00:00:00 1970-01-01 00:00:00 2007 FCA 113 Appealed to Higher Court GAAR Dismissed Appealed Appealed NA DÉCARY J.A., NOËL J.A., SEXTON J.A. J. Paul Malette, Q.C.
J.S. Gill, Q.C.Edwin G. Kroft http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35523/index.do 1027 2007-02-21 00:00:00 MacKay TCC 2001-2301(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=94649 McCarthy Tetrault LLP Income Tax Avoidance Closed MacKay v. The Queen 2011-04-03 00:00:00 2001-06-21 00:00:00 2008-07-14 00:00:00 2007 TCC 94 Appealed to Higher Court GAAR Allowed Appealed Appealed NA Diane Campbell Robert Carvalho,
Ron WilhelmEdwin G. Kroft, Elizabeth Junkin http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26596/index.do 1047 2007-01-26 00:00:00 Honeywell Limited FCA A-406-06
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Osler, Hoskin & Harcourt LLP Tax Benefits Closed Canada v. Honeywell Limited 2007-01-16 00:00:00 2005-07-15 00:00:00 2008-06-09 00:00:00 2007 FCA 22 Dismissed https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35447/index.do 1998 9.45 2.9 Case withdrawn June 9, 2008 1037 2007-01-22 00:00:00 McMullen TCC 2003-1663(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=104565 Gowling Lafleur Henderson LLP Capital Gain Closed McMullen v. The Queen 2005-10-03 00:00:00 2003-04-30 00:00:00 2007-06-18 00:00:00 2007 TCC 16 Allowed 84(2) GAAR Allowed Allowed 0 1 Yes Lucie Lamarre
Ifeanyi Nwachukwu,
Ernest WheelerTerry D. McEwan 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27444/index.do 1995 11.47 4.14 1034 2007-01-17 00:00:00 XCO Investments Ltd. FCA A-612-05
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Thorsteinssons LLP Allocation of Partnership funds, GAAR Closed XCO Investments Ltd. v. The Queen 2007-01-17 00:00:00 2002-05-22 00:00:00 2007-01-17 00:00:00 2007 FCA 53 Dismissed Subsection 103(1) GAAR Dismissed Not determined 1 0 No LÉTOURNEAU J.A., EVANS J.A., MALONE J.A. Mr. R. Carvalho, Gavin Laird Craig C. Sturrock 0 0 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35439/index.do 1993 13.05 4.66 1040 2006-11-29 00:00:00 Aventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) TCC 2003-4034(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=107215 Ogilvy Renault LLP Capital Gain Closed Aventis Pharma Inc. (Anciennement Hoechst Marion Roussel Canada Inc.) c. La Reine 2006-11-29 00:00:00 2003-11-05 00:00:00 2009-12-17 00:00:00 2007 TCC 629 Procedural Motion Procedural Motion Dismissed 0 0 NA Lucie Lamarre Josée Tremblay Wilfrid Lefebvre
Lysane Tougas0 0 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/28045/index.do 1994 14.97 6.12 1045 2006-10-03 00:00:00 Klaboe TCC 2005-1906(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115260 Fraser Milner Casgrain Capital Gain Closed Klaboe v. The Queen 2006-10-03 00:00:00 2005-06-08 00:00:00 2014-07-28 00:00:00 2007 TCC 239 Procedural Motion Procedural Motion Allowed in Part 0 0 NA Alexander A. Sarchuk Robert Carvalho Joel Nitikman 0 0 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27656/index.do 1999 14.58 9.14 1047 2006-09-26 00:00:00 Honeywell Limited TCC 2005-2502(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115798 Osler, Hoskin & Harcourt LLP Tax Benefits Closed Honeywell Limited v. The Queen May 31, 2006 2005-07-15 00:00:00 2008-07-07 00:00:00 2006 TCC 327 Procedural Motion Second tier finance company. Procedural Motion Allowed 0 0 NA Donald G.H. Bowman Luther P. Chambers, Q.C., Pascal Tétrault Al Meghji, Martha MacDonald http://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/27615/index.do 1043 2006-08-18 00:00:00 MIL (Investments) S A TCC 2004-3354(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111561 Thorsteinssons LLP Income Tax Avoidance Closed MIL (Investments) S A v. The Queen 2006-07-17 00:00:00 2004-08-17 00:00:00 2007-07-25 00:00:00 2006 TCC 460 Appealed to Higher Court GAAR - Luxembourg Treaty GAAR Allowed Appealed Appealed NA Ronald D. Bell Robert Carvalho, David Jacyk, Michael Taylor Warren J.A. Mitchell, Q.C., Matthew Williams http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27283/index.do 1047 2006-06-22 00:00:00 Honeywell Limited TCC 2005-2502(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115798 Osler, Hoskin & Harcourt LLP Tax Benefits Closed Honeywell Limited v. The Queen May 31, 2006 2005-07-15 00:00:00 2008-07-07 00:00:00 2006 TCC 325 Procedural Motion Second tier finance company. Procedural Motion Allowed 0 0 NA Donald G.H. Bowman Luther P. Chambers, Q.C., Pascal Tétrault Al Meghji, Martha MacDonald http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27174/index.do 1041 2006-06-12 00:00:00 Ceco Operations Ltd. TCC 2004-2878(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111004 Fraser Milner Casgrain General Anti Avoidance Rule - GAAR Closed Ceco Operations Ltd. v. The Queen October 26, 2005 2004-07-06 00:00:00 2007-04-23 00:00:00 2006 TCC 256 Dismissed 97(2) GAAR Dismissed Dismissed 1 0 Yes Michael J. Bonner Robert Carvalho
Susan Wong
Bruce SenkpielJoel A. Nitikman, Lynn Jenkins 1 0 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/22798/index.do 1998 8.32 2.8 This case was appealed to the FCA, but later withdrawn. 1033 2006-04-19 00:00:00 Lipson TCC 2002-1862(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=99193 Fogler, Rubinoff Interest Expenses Closed Lipson v. The Queen 2006-02-22 00:00:00 2002-05-16 00:00:00 2007-03-28 00:00:00 2006 TCC 148 Appealed to Higher Court GAAR Dismissed Appealed Appealed NA Donald G.H. Bowman Jag Gill, Q.C. Peter K. Guselle http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27095/index.do 1043 2006-03-30 00:00:00 MIL (Investments) S A TCC 2004-3354(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=111561 Thorsteinssons LLP Income Tax Avoidance Closed MIL (Investments) S A v. The Queen 2006-02-22 00:00:00 2004-08-17 00:00:00 2007-07-25 00:00:00 2006 TCC 208 Procedural Motion Crown motions to compel answers and documents from Payer who claimed solicitor-client privilege over documents. Procedural Motion Allowed in Part Procedural Motion Procedural Motion NA WOODS J.A. https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26992/index.do 1046 2006-03-14 00:00:00 Kossow TCC 2005-1974(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=115322 Richler and Tari Charitable Donations Closed Kossow v. The Queen February 28 2006 2005-06-14 00:00:00 2017-01-09 00:00:00 2006 TCC 151 Appealed to Higher Court 118.1 - Leveraged Donation GAAR Dismissed Appealed Appealed NA Donald G.H. Bowman Craig Maw A. Christina Tari http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27246/index.do 1039 2006-02-16 00:00:00 Desmarais TCC 2003-2952(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=105974 BCF s.e.r.c.r.l. Income Tax Avoidance Closed Desmarais v. The Queen September 7, 2005 2003-08-15 00:00:00 2006-05-17 00:00:00 2006 TCC 44 Dismissed GAAR - Surplus Strip GAAR Dismissed 1 0 Yes Pierre Archambault Richard Gobeil, Justine Malone Serge Fournier 1 0 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27194/index.do 1997 8.38 2.76 1038 2006-01-13 00:00:00 Overs TCC 2003-1989(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=104958 Couzin Taylor LLP General Anti Avoidance Rule - GAAR Closed Overs v. The Queen 2005-05-18 00:00:00 2003-05-29 00:00:00 2006-05-08 00:00:00 2006 TCC 26 Allowed 74.1 - Income Attribution GAAR Allowed Allowed 0 1 Yes Leslie M. Little Patricia Lee Roger Taylor, Michele Anderson 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26719/index.do 1999 6.36 2.95 1009 2006-01-05 00:00:00 Water's Edge Village Estates (Phase II) Ltd. FCA A-55-01
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Boughton Peterson Yang Anderson Business Loss Closed Water's Edge Village Estates (Phase II) Ltd. v. Canada Written 1997-10-01 00:00:00 1970-01-01 00:00:00 2006 FCA 4 Costs fixed Costs fixed. Procedural Motion Allowed 0 0 No Assessment Officer https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/34273/index.do?q=2006+FCA+4 1036 2005-11-28 00:00:00 L. Mark Evans TCC 2003-966(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=103677 Olson Lemons General Anti Avoidance Rule - GAAR Closed Evans v. The Queen October 17, 2005 2003-03-05 00:00:00 2006-03-22 00:00:00 2005 TCC 684 Allowed GAAR - Surplus Strip GAAR Allowed 0 1 Yes Donald G.H. Bowman John O'Callaghan, Jon Gilbert Clyde R. Davis, Robert Donald 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26957/index.do 1997 8.23 3.05 1034 2005-11-14 00:00:00 XCO Investments Ltd. TCC 2002-2024(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=99398 Thorsteinssons LLP General Anti Avoidance Rule - GAAR Closed XCO Investments Ltd. v. The Queen Spetember 7, 2005 2002-05-22 00:00:00 2007-02-14 00:00:00 2005 TCC 655 Appealed to Higher Court Subsection 103(1) GAAR Dismissed Appeal Dismissed Appealed Appealed No Donald G.H. Bowman Mr. R. Carvalho, Gavin Laird Craig C. Sturrock http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26601/index.do 1993 13.13 4.74 1035 2005-11-03 00:00:00 Univar Canada Ltd. TCC 2002-4202(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=101855 Mccarthy Tetrault LLP Income Tax Avoidance Closed Univar Canada Ltd. v. The Queen N/A 2002-11-05 00:00:00 2006-09-28 00:00:00 2005 TCC 723 Allowed Subsection 95(6) GAAR Allowed Allowed 0 1 Yes Ronald D. Bell Mr. L. Chambers, Q.C., Mr. R. Carvalho Mr. E. Kroft, Ms. E. Junkin 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27902/index.do 1996 9.75 3.9 1030 2005-10-19 00:00:00 Canada Trustco Mortgage Co. SCC No. 30290 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=30290 Stewart McKelvey Capital Cost Allowance Closed Canada v. Canada Trustco Mortgage Co. March 8, 2005 2002-03-25 00:00:00 2005-10-19 00:00:00 2005 SCC 54 Dismissed GAAR Dismissed 0 1 Yes McLachlin, Beverley; Major, John C.; Bastarache, Michel; Binnie, William Ian Corneil; LeBel, Louis; Deschamps, Marie; Fish, Morris J.; Abella, Rosalie Silberman; Charron, Louise Mr. Al Meghji
Ms. Monica Biringer0 1 http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/2288/index.do 1997 7.81 3.57 1016 2005-10-19 00:00:00 Mathew (Includes Kaulius) SCC No. 30067 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=30067 Kim Hansen Law Corporation Non capital losses Closed Mathew v. Canada 1970-01-01 00:00:00 1998-11-17 00:00:00 2005-10-19 00:00:00 2005 SCC 55 Dismissed Losses from mortgage partnership. GAAR Dismissed 1 0 Yes McLachlin, Beverley; Major, John C.; Bastarache, Michel; Binnie, William Ian Corneil; LeBel, Louis; Deschamps, Marie; Fish, Morris J.; Abella, Rosalie Silberman; Charron, Louise Kim Hansen 1 0 http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/2289/index.do 1993 11.81 6.93 1032 2005-08-03 00:00:00 Copthorne Holdings Ltd. TCC 2002-1316(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98573 Stikeman Elliott LLP General Anti Avoidance Rule - GAAR Closed Copthorne Holdings Ltd. v. Canada 2005-05-06 00:00:00 2002-04-10 00:00:00 2009-06-02 00:00:00 2005 TCC 491 Procedural Motion Crown motion to compel documents from taxpayer claiming solicitor-client privilege. Procedural Motion Procedural Motion Procedural Motion NA RIP J.A. https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/27094/index.do 1031 2005-03-23 00:00:00 Brouillette TCC 2002-1228(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98468 Matte Bouchard
Income from Dividends Closed Brouillette v. The Queen November 17, 2004 2002-04-02 00:00:00 2005-08-22 00:00:00 2005 TCC 203 Allowed Arm's Length Status/S. 84.1 GAAR Allowed Allowed - Bona Fide Purpose 0 1 Yes Louise Lamarre Proulx Pierre Cossette, Anick Provencher Jacques Matte 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25205/index.do 1995 9.65 3.39 1028 2004-10-29 00:00:00 Howe TCC 2001-2716(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=95085 Thorsteinssons LLP Business Loss-Partnershi[ Closed Howe v. The Queen 2004-03-29 00:00:00 2001-07-11 00:00:00 2005-01-19 00:00:00 2004 TCC 719 Allowed At Risk Amounts GAAR Allowed Allowed 0 1 Yes Ronald D. Bell Lynn M. Burch, Pam Meneguzzi David R. Davies, Samantha Mason 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26301/index.do 1995 9.06 3.53 1020 2004-05-20 00:00:00 CIT Financial Ltd. FCA A-455-03
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database McCarthy Tetrault LLP Interest Expenses Closed CIT Financial Ltd. v. Canada May 18, 2004 1999-08-13 00:00:00 2004-05-20 00:00:00 2004 FCA 201 Dismissed CCA on Software Leasing transaction, FMV, GAAR Section 69 GAAR Dismissed No Finding 0 1 No J. Edgar Sexton, Robert Décary, B. Malone Ms. Alexandra Brown Mr. Warren J. A. Mitchell, Mr. Paul Tamaki, Mr. David Davies 0 0 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31431/index.do 1993 10.39 4.77 1030 2004-02-11 00:00:00 Canada Trustco Mortgage Company FCA A-262-03
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Stewart McKelvey Capital Cost Allowance Closed Canada Trustco Mortgage Company v. The Queen February 11, 2004 2002-03-25 00:00:00 1970-01-01 00:00:00 2004 FCA 67 Appealed to Higher Court GAAR Dismissed Appealed Appealed NA ROTHSTEIN J.A., EVANS J.A., PELLETIER J.A. Deen C. Olsen Mr. Al Meghji
Ms. Monica Biringer0 0 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/34795/index.do 1023 2004-01-26 00:00:00 Imperial Oil Ltd. FCA A-548-02
Follow the link (right) to the FCA's Court File Database and search by party or number.https://apps.fca-caf.gc.ca/pq/IndexingQueries/infp_RE_info_e.php?court_no=A-548-02&select_court=A Osler, Hoskin & Harcourt LLP Income Tax Avoidance Closed Canada v. Imperial Oil Ltd. 2003-10-01 00:00:00 2000-05-17 00:00:00 2004-01-26 00:00:00 2004 FCA 36 Dismissed GAAR Dismissed 0 1 Yes STRAYER J.A., LINDEN J.A.
EVANS J.A.Mr. Ian MacGregor, Ms. Deen Olsen Mr. Al Meghji
Mr. Gerald Grenon0 1 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32310/index.do 1993 10.08 3.7 1016 2003-10-07 00:00:00 Eugene Kaulius (includes Douglas Mathews) FCA A-346-02
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Kim Hansen Law Corporation Non capital losses Closed Mathew (Kaulius) v. Canada September 15, 2003 1998-11-17 00:00:00 1970-01-01 00:00:00 2003 FCA 371 Appealed to Higher Court Losses from mortgage partnership. GAAR Dismissed Appealed Appealed NA LINDEN J.A., ROTHSTEIN J.A., SEXTON J.A. Morris Rosenberg Kim Hansen
David J. Martinhttp://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32111/index.do 1020 2003-09-05 00:00:00 CIT Financial Ltd. TCC 1999-3593(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=84892 McCarthy Tetrault LLP Interest Expenses Closed CIT Financial Ltd. v. The Queen July 3, 2003 1999-08-13 00:00:00 2004-06-23 00:00:00 2003 TCC 544 Appealed to Higher Court CCA on Software Leasing transaction, FMV, GAAR Section 69 GAAR Allowed Dismissed Appealed Appealed NA Donald G.H. Bowman Ms. Alexandra Brown, Kathryn Philpott, Ruth Dick Mr. Warren J. A. Mitchell, Mr. Paul Tamaki, Mr. David Davies http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25163/index.do GAAR would not be applied if section 69 not applied first. 1030 2003-05-07 00:00:00 Canada Trustco Mortgage Company TCC 2002-1155(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=98396 Stewart McKelvey Capital Cost Allowance Closed The Queen v. Canada Trustco Mortgage Company February 17, 2003 2002-03-25 00:00:00 2004-03-08 00:00:00 2003 TCC 215 Appealed to Higher Court GAAR Allowed Appealed Appealed NA Campbell J. Miller Alexandra Brown, Michelle Farrell Al Meghji, Monica Biringer 0 0 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25231/index.do 1022 2003-04-04 00:00:00 Loyens TCC 2000-998(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=87587 Giffen and Partners Transfer of Property s. 160(1), General Anti Avoidance Rule - GAAR Closed Loyens v. The Queen 2002-10-29 00:00:00 2000-02-24 00:00:00 2003-08-25 00:00:00 2003 TCC 214 Allowed Sham GAAR Allowed Allowed 0 1 Yes Diane Campbell Richard Gobeil, Roger Leclaire, Nicolas Simard Keith M. Trussler, Rebecca Krasnor 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/26611/index.do 1993 9.65 3.5 1024 2003-03-27 00:00:00 S.T.B. Holdings Ltd. SCC No. 29517 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=29517 Fraser Milner Casgrain Application for Leave to Appeal Closed S.T.B. Holdings Ltd. v. Her Majesty the Queen 2003-03-27 00:00:00 2000-07-12 00:00:00 1970-01-01 00:00:00 29517 Dismissed Motion for Leave to Appeal dismissed with costs Leave to Appeal Dismissed 0 0 No https://decisions.scc-csc.ca/scc-csc/news/en/item/1690/index.do?q=29517 1009 2003-03-20 00:00:00 Water's Edge Village Estates (Phase II) Ltd. SCC No. 29392 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=29392 Boughton Law Corporation Business Loss Closed Water's Edge Village Estates (Phase II) Ltd. v. Canada Written 1997-10-01 00:00:00 1970-01-01 00:00:00 No. 29392 Dismissed with Costs Motion for Leave to Appeal dismissed with costs Procedural Dismissed 0 0 No https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=29392 1018 2002-12-19 00:00:00 Jabin Investments Ltd. FCA A-717-01
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Thorsteinssons LLP Income Tax Avoidance Closed Canada v. Jabin Investments Ltd. 2002-12-19 00:00:00 1999-04-08 00:00:00 2002-12-19 00:00:00 2002 FCA 520 Dismissed GAAR - Debt Parking GAAR Allowed 0 1 Yes ROTHSTEIN J.A., PELLETIER J.A., MALONE J.A. Robert Carvalho, Brent Paris, Eric Douglas Warren J.A. Mitchell, Q.C.,Douglas H. Mathew, Terry Gill 0 1 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31727/index.do 1992 9.97 3.7 1015 2002-11-01 00:00:00 Produits Forestiers Donohue Inc. FCA A-502-01
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l. Business Investment Loss Closed Canada v. Produits Forestiers Donohue Inc. October 24 2002 1998-10-16 00:00:00 2002-11-01 00:00:00 2002 FCA 422 Dismissed GAAR Dismissed 0 1 Yes NOËL J.A., DESJARDINS J.A., PELLETIER J.A. Chantal Jacquier
Jane MeagherWilfrid Lefebvre 0 1 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31342/index.do 1990 11.84 4.05 1024 2002-10-15 00:00:00 S.T.B. Holdings Ltd. FCA A-747-01
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Fraser Milner Casgrain General Anti Avoidance Rule - GAAR Closed S.T.B. Holdings Ltd. v. Canada 2001-11-23 00:00:00 2000-07-12 00:00:00 1970-01-01 00:00:00 2002 FCA 386 Dismissed Procedural Motion - 245(7) Dismissed 0 0 LÉTOURNEAU J.A.
DÉCARY J.A., LINDEN J.A.Mr. Robert Carvalho Mr. Gordon Funt, Ms. Laurie Mathison http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31567/index.do No score since it was a procedural motion. 1029 2002-08-26 00:00:00 Fraser Milner Casgrain LLP and Gilbert Schmunk FC T-510-02 N/A Fraser Milner Casgrain Application for Judicial Review Closed Fraser Milner Casgrain LLP v. Canada (Minister of National Revenue) August 26, 2002 2002-03-22 00:00:00 1970-01-01 00:00:00 2002 FCT 912 Allowed Procedural Motion to Quash Requirements in Ceco 231.2 Requirement Validity Allowed 0 0 NA Eleanor R. Dawson Lori Mathison
Robert CarvalhoGordon Funt http://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/40583/index.do 1023 2002-07-31 00:00:00 Imperial Oil Ltd. TCC 2000-2233(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=88926 Donahue Ernst & Young LLP Business expenses Closed Imperial Oil Limited v. The Queen 2001-05-03 00:00:00 2000-05-17 00:00:00 2004-10-26 00:00:00 56 DTC 1954 Appealed to Higher Court GAAR Allowed Appealed Appealed Murray A. Mogan J.E. (Ted) Fulcher, Rhonda Nahorniak Al Meghji, Gerald A. Grenon http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25371/index.do 1009 2002-07-09 00:00:00 Water's Edge Village Estates (Phase II) Ltd. FCA A-55-01
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Boughton Law Corporation Business Loss Closed Water's Edge Village Estates (Phase II) Ltd. v. Canada May 27, 2002 1997-10-01 00:00:00 2002-07-09 00:00:00 2002 FCA 291 Dismissed Acquisition of an LUS LP interest to access terminal losses on computer hardware. GAAR GAAR Allowed Dismissed 1 0 Yes NOEL J.A.
DESJARDINS J.A. LINDEN J. A.George Cadman Margaret Stanier
Patricia Babcock1 0 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32074/index.do 1992 9.53 4.77 This is an appeal from Duncan. 1026 2002-05-21 00:00:00 Webster FCA A-431-01
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Donahue Ernst & Young LLP Preliminary Question of Law Closed Canada v. Webster 2002-04-17 00:00:00 2000-12-08 00:00:00 1970-01-01 00:00:00 2002 FCA 205 Allowed Appeal of a TCC dismissal of Crown application to determine a question of law (Rule 58.1(a) TCCR). Procedural Motion Allowed Rothstein J.A.
Nadon J.A.Strayer J.A. Wendy Burnham, Deborah Horowitz Al Meghji
Edward Rowe0 0 http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/32359/index.do 1016 2002-05-03 00:00:00 Douglas Mathew TCC 1999-464(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81302 Kim Hansen Law Corporation Non capital losses Closed Mathew v. The Queen July 26, 2001 1998-11-17 00:00:00 2003-10-15 00:00:00 2002 CanLII 46779 (TCC) Appealed to Higher Court Losses from mortgage partnership. GAAR Dismissed Appealed Appealed Pierre R. Dussault Luther P. Chambers, Q.C.
Robert CarvalhoKim Hansen
David J. Martin
Letitia Searshttp://decisions.fca-caf.gc.ca/tcc-cci/decisions/en/item/22553/index.do 1025 2002-04-30 00:00:00 Frederick W. Hill TCC 2000-3636(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=90462 Thorsteinssons LLP non capital losses Closed Hill v. The Queen February 18, 2002 2000-08-18 00:00:00 August 15, 2002 56 DTC 1749 Allowed 20(1)(c), REOP GAAR Allowed Allowed 0 1 Yes Campbell J. Miller Robert Gosman, Jeff Pniowsky Ian Gamble, Warren J.A. Mitchell 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24937/index.do 1996 5.62 1.99 1004 2002-03-12 00:00:00 Canadian Pacific Ltd. FCA A-701-00
Follow the link (right) to the FCA's Court File Database and search by party or number.Click here, select Search by Court Number under Both and enter A-701-00 McCarthy Tetrault LLP Costs Closed Canada v. Canadian Pacific Ltd. Written Representations 1995-10-25 00:00:00 1970-01-01 00:00:00 2002 FCA 98 Dismissed Costs Dismissed Costs Costs No STRAYER J.A. https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/33669/index.do?q=2002+FCA+98 1004 2001-12-21 00:00:00 Canadian Pacific Ltd. FCA A-701-00
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database McCarthy Tetrault LLP Interest Expenses Closed Canada v. Canadian Pacific Ltd. 2001-11-07 00:00:00 1995-10-25 00:00:00 2001-12-21 00:00:00 2001 FCA 398 Dismissed GAAR Dismissed 0 1 Yes SEXTON 0 1 https://reports.fja-cmf.gc.ca/fja-cmf/j/en/item/332500/index.do 1990 10.98 6.16 1024 2001-12-20 00:00:00 S.T.B. Holdings Ltd. TCC 2000-3248(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=90017 Davis and Company General Anti Avoidance Rule - GAAR Closed S.T.B. Holdings Ltd. v. The Queen 2001-11-23 00:00:00 2000-07-12 00:00:00 October 20, 2011 56 DTC 1254 Appealed to Higher Court Procedural - GAAR - 245(7) GAAR Allowed Appealed Appealed NA Campbell J. Miller Robert Carvalho Gordon S. Funt http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24911/index.do 1018 2001-11-15 00:00:00 Jabin Investments Ltd. TCC 1999-2166(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=83162 Thorsteinssons LLP Income Tax Avoidance Closed Jabin Investments Ltd. v. The Queen 2001-09-17 00:00:00 1999-04-08 00:00:00 January 14, 2003 55 DTC 1002 Allowed GAAR - Debt Parking GAAR Allowed Appealed Appealed Yes Peter Dean Hamlyn Robert Carvalho, Brent Paris, Eric Douglas Warren J.A. Mitchell, Q.C.,Douglas H. Mathew, Terry Gill http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/25303/index.do 1005 2001-09-11 00:00:00 OSFC Holdings Ltd. FCA A-424-99
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Ogilvy Renault LLP Non-capital Losses Closed OSFC Holdings Ltd. v. The Queen N/A 1997-02-04 00:00:00 2001-09-11 00:00:00 2001 FCA 260 Dismissed Appeal of TCC judgement dissallowing the transfer of losses. The trustee in bankruptcy (E&Y) for Standard Trust formed a numbered corporation and established two partnerships which acquired Standard Trust's poorly performing mortgage loans. This is the first time the FCA dealt with s. 245 (GAAR). Partnership Existence GAAR Dismissed Dismissed 1 0 Yes ROTHSTEIN J.A. N/A N/A Wilfrid Lefebvre 1 0 https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31904/index.do 1993 7.7 4.6 1026 2001-07-18 00:00:00 Webster TCC 2000-5038(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=91973 Donahue Ernst & Young LLP Preliminary Question of Law Closed Canada v. Webster 2001-07-05 00:00:00 2000-12-08 00:00:00 September 23, 2009 55 DTC 738 Appealed to Higher Court Crown application for determination of law (Rule 58.1(a) TCCR) dismissed. Payer deducted the purchase price of seismic data using, in part, a promissory note. Crown wanted the promissory note determined a contingent liability. Appealed Appealed https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24303/index.do?q=Webster 1016 2001-07-18 00:00:00 Douglas Mathew TCC 1999-464(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81302 Kim Hansen Law Corporation Non capital losses Closed Mathew v. The Queen 2001-07-03 00:00:00 1998-11-17 00:00:00 October 15, 2003 2001 CanLII 59489 (TCC) Dismissed Crown defeated on motion to admit expert report and opinions of expert witness. Admissiability of Expert reports and expert opinion evidence Dismissed Procedural Motion Procedural Motion No Pierre R. Dussault https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24285/index.do 1015 2001-06-13 00:00:00 Produits Forestiers Donohue Inc. TCC 98-2655(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=61025 Norton Rose Fulbright Canada S.E.N.C.R.L., s.r.l. Business Investment Loss Closed Produits Forestiers Donohue Inc. v. The Queen 1970-01-01 00:00:00 1998-10-16 00:00:00 November 14, 2002 55 DTC 586 Appealed to Higher Court GAAR ABIL Allowed Abandoned Appealed Appealed NA Pierre Archambault http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24571/index.do 1013 2001-03-23 00:00:00 Rousseau-Houle TCC 98-1946(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=60158 Beauvais, Truchon et Associés Interest Expenses Closed Rousseau-Houle v. The Queen 1970-01-01 00:00:00 1998-07-29 00:00:00 2003-11-18 00:00:00 55 DTC 250 Allowed GAAR - Separation of debt and CCA on Rental Property GAAR 20(1)(c) Allowed Allowed 0 1 Yes Pierre Archambault 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24418/index.do 1990 12.89 5.31 1011 2001-03-23 00:00:00 Engelbert Fredette TCC 98-1340(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=59420 Gaetan Drolet Capital Cost Allowance Closed Fredette v. The Queen June 13, 2000 1998-05-19 00:00:00 June 6, 2001 55 DTC 621 Dismissed Use of stacked partnerships to defer income and allow higher interest deduction. GAAR Dismissed 1 0 Yes Pierre Archambault 1 0 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24449/index.do 1991 9.44 3.05 1017 2001-03-09 00:00:00 Ventes d'autos Giordano Inc. TCC 1999-1170(GST)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=82124 McMillan Binch Mendelsohn Input Tax Credits Closed Ventes d'autos Giordano Inc. v. The Queen N/A 1999-02-22 00:00:00 March 19, 2002 2001 CanLII 505 (TCC) Allowed GST GAAR GST 169(1) GAAR Allowed 0 1 Yes Pierre Archambault 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24011/index.do 1995 6.22 3.07 1014 2001-02-19 00:00:00 Dennis Geransky TCC 98-2383(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=60693 Stevenson Hood Thornton Beaubier LLP
Sale of Shares Closed Geransky v. The Queen February 14, 2001 1998-09-16 00:00:00 2001-12-18 00:00:00 55 DTC 243 Allowed Plan developed by Greg Sherloski, EY to sell shares of a private cement company to Lafarge. 84(2) GAAR Allowed Allowed 0 1 Yes Donald G.H. Bowman Robert Gosman, Esq. Beaty Beaubier, Esq. 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24712/index.do 1994 6.97 3.26 1019 2001-02-14 00:00:00 Silicate Holdings Ltd. TCC 1999-3111(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=84361 Osler, Hoskin & Harcourt LLP Examination of CRA employees Closed Silicate Holdings Ltd. v. The Queen 2001-02-08 00:00:00 1999-07-06 00:00:00 April 25, 2001 55 DTC 299 Allowed Payer motion to compel documents and questioning from Crown when unredacted documents mistakenly released by Crown. Procedural Motion N/A 0 0 No David W. Beaubier http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24746/index.do 1016 2001-01-24 00:00:00 John Gregory TCC 1999-488(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81330 N/A Business Loss - Partnership Closed Gregory v. The Queen N/A 1998-11-19 00:00:00 October 15, 2003 55 DTC 163 Allowed in Part Procedural - Scheduling and Consolidation Procedural Motion Allowed in Part Appealed No Bowman https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24549/index.do This case carried forward as Mathew and then Kaulius. No scroe as it was a procedural motion. 1012 2001-01-24 00:00:00 9000-6560 Québec inc. TCC 98-1936(GST)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=60146 Heenan Blaikie s.e.n.c.r.l., srl Failure to Remit GST Closed 9000-6560 Québec inc. v. The Queen N/A 1998-07-10 00:00:00 April 12, 2002 2001 CanLII 506 (TCC) Allowed Native Reserve Sales GAAR Allowed Allowed 0 1 Yes Pierre Archambault 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23984/index.do 1996 5.28 3.76 1008 2001-01-08 00:00:00 Duncan TCC 97-2936(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=56329 Boughton Law Corporation Business Loss Closed Duncan v. The Queen April 20, 1999 1997-10-01 00:00:00 July 19, 2002 55 DTC 96 Appealed to Higher Court Partnership Existence GAAR Dismissed Dismissed Appealed Appealed NA Eric A. Bowie http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24515/index.do This case was appealed to the FCA, as Waters Edge. 1021 2000-10-27 00:00:00 Merlis Investments Ltd. FC T-1814-99 https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=105238 Mendelsohn Rosentzeig Shacter Judicial Review Closed Merlis Investments Ltd. v. Canada (Minister of National Revenue) N/A 1999-10-14 00:00:00 2005-01-25 00:00:00 54 DTC 6634 Dismissed Application for Judicial Review of GAAR Decision GAAR Dismissed 1 0 Yes J. Pinard 1 0 http://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/40115/index.do 1998 6.07 5.29 1004 2000-10-13 00:00:00 Canadian Pacific Ltd. TCC 95-3534(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=43293 McCarthy Tetrault LLP Interest Expenses Closed Canadian Pacific Ltd. v. The Queen 2010-10-13 00:00:00 1995-10-25 00:00:00 January 4, 2002 54 DTC 2428 Allowed Aussie-Kiwi Loan Swap, identical to shell. GAAR Allowed Appealed Appealed Yes Michael J. Bonner http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23568/index.do 1016 2000-10-11 00:00:00 John Gregory FCA A-192-00
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Sole Practitioner Business Loss - Partnership Closed Canada v. Gregory 1970-01-01 00:00:00 1998-11-19 00:00:00 1970-01-01 00:00:00 54 DTC 6561 Dismissed These cases (i.e. Gregory; Mathew; Kaulius) follow the facts in OSFC. The taxpayers purchased a partnership interest hoping to acquire losses generated by Standard Trust's poorly performing mortgage loans. Gregory failed to establish that GAAR provisions were unconstitutional. Procedural Motion Allowed 0 0 No NOËL J.A.,
ROTHSTEIN J.A.
LÉTOURNEAU J.A.http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/31707/index.do This case carried forward as Mathew and then Kaulius. No scroe as it was a procedural motion. 1000 2000-03-28 00:00:00 Michelin North America (Canada) Inc. FC T-1525-95 N/A McMillan Binch Federal Sales Tax Refund Closed Michelin North America (Canada) Inc. v. Canada 2000-02-29 00:00:00 N/A 1970-01-01 00:00:00 [2000] 3 FCR 418 Dismissed 274(1) Excise Tax Act GST GAAR GAAR Dismissed 1 0 Yes J. Blais 1 0 http://www.canlii.org/en/ca/fct/doc/2000/2000canlii17122/2000canlii17122.html 1016 2000-03-17 00:00:00 John Gregory TCC 1999-488(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=81330 Business Loss - Partnership Closed Gregory v. The Queen July 26, 2001 1998-11-19 00:00:00 October 15, 2003 54 DTC 2027 Dismissed These cases (i.e. Gregory; Mathew; Kaulius) follow the facts in OSFC. The taxpayers purchased a partnership interest hoping to acquire losses generated by Standard Trust's poorly performing mortgage loans. Procedural Motion NA Allowed NA Appealed Appealed Donald G.H. Bowman 0 0 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23180/index.do This case carried forward as Mathew and then Kaulius. 1004 2000-02-17 00:00:00 Canadian Pacific Ltd. FCA A-480-98
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database McCarthy Tetrault LLP Interest Expenses Closed Canadian Pacific Ltd. v. Canada 2000-02-17 00:00:00 1995-10-25 00:00:00 1970-01-01 00:00:00 54 DTC 6174 Remanded to Lower Court GAAR Allowed in Part Remanded Remanded Yes ROBERTSON J.A. https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/33610/index.do?q=A-480-98 1004 1999-11-10 00:00:00 Canadian Pacific Ltd. SCC No. 27163 https://scc-csc.ca/case-dossier/info/dock-regi-eng.aspx?cas=27163 McCarthy Tetrault LLP Interest Expenses Closed Canadian Pacific Limited v. Her Majesty, The Queen N/A 1995-10-25 00:00:00 1970-01-01 00:00:00 No. 27163 Remanded to Lower Court GAAR Allowed Remanded Remanded Yes The Chief Justice and McLachlin and Iacobucci JJ. https://decisions.scc-csc.ca/scc-csc/news/en/item/754/index.do?q=27163 1010 1999-06-25 00:00:00 Jabs Construction Ltd. TCC 98-827(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=63485 Arvay Finlay Income Tax Avoidance Closed Jabs Construction Ltd. v. The Queen N/A 1998-04-07 00:00:00 March 2, 2000 1999 CanLII 520 (TCC) Allowed The taxpayer gifted 13 properties to a charity. The properties were sold by the charity and a portion of the proceeds loaned back to the gifting taxpayer. Legal Efficacy of Transaction GAAR Allowed Allowed 0 1 Yes Donald G.H. Bowman N/A 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23901/index.do 1993 6.17 1.9 1005 1999-06-25 00:00:00 OSFC Holdings Ltd. TCC 97-225(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=55491 Ogilvy Renault LLP Non-capital Losses Closed OSFC Holdings Ltd. v. The Queen N/A 1997-01-24 00:00:00 December 12, 2001 53 DTC 1044 Allowed The trustee in bankruptcy (E&Y) for Standard Trust formed a numbered corporation and established two partnerships which acquired Standard Trust's poorly performing mortgage loans. E&Y believed that selling Standard Trust's ownership interest in the subsidiary partnerships (rather than selling the mortgages) would transfer losses on the poorly performing loans to the eventual purchaser along with the real property. Prior to purchasing Standard's partnership interest, OSFC required adjustments be made to the partnership agreement. Validity of Partnership GAAR Allowed Dismissed Appealed Appealed Yes Eric A. Bowie Wilfrid Lefebvre http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/22907/index.do 1004 1999-02-09 00:00:00 Canadian Pacific Ltd. FCA A-480-98
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database McCarthy Tetrault LLP Interest Expenses Closed Canadian Pacific Ltd. v. Canada N/A 1995-10-25 00:00:00 1970-01-01 00:00:00 53 DTC 5132 Allowed GAAR Allowed Appealed Appealed Yes LÉTOURNEAU J.A. https://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/34486/index.do?q=A-480-98 1007 1999-02-03 00:00:00 Nadeau TCC 97-3019(IT)I https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=56432 Agent (son of tax payer) Informal Closed Nadeau v. The Queen N/A 1997-09-30 00:00:00 June 7, 2000 1999 CanLII 484 (TCC) Dismissed The share structure of a second numbered corporation was manipulated to reduce a capital gain on the disposition of shares by an original numbered corporation. Both numbered companies were owned by the same taxpayers GAAR N/A Dismissed 1 0 Yes Alain Tardif N/A N/A N/A 1 0 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/24127/index.do 1990 9.44 2.69 1006 1998-12-24 00:00:00 Husky Oil Ltd. TCC 97-1060(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=52943 Felesky Flynn LLP Non-capital Losses Closed Husky Oil Ltd. v. The Queen 1998-12-07 00:00:00 1997-03-27 00:00:00 April 14, 1999 1998 CanLII 497 (TCC) Allowed Husky Oil formed a Bermuda corporation with an arms-length party (Bow Valley) to purchase an oil drill (i.e. capital equipment). When BermudaCo went bankrupt, Husky Oil formed a partnership to purchase the oil drill from BermudaCo. The CRA disallowed Husky Oil's from claiming its share of the drill's purchase price as a non-capital loss. Sham GAAR Allowed Allowed 0 1 Yes David W. Beaubier 0 1 http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/23944/index.do 1987 11.29 2.05 1004 1998-07-03 00:00:00 Canadian Pacific Ltd. TCC 95-3534(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=43293 McCarthy Tetrault LLP Interest Expenses Closed Canadian Pacific Ltd. v. The Queen 1998-03-25 00:00:00 1995-10-25 00:00:00 January 4, 2002 N/A Allowed GAAR Allowed Appealed Appealed Yes N/A 1003 1997-07-17 00:00:00 Owen Holdings Ltd FCA A-542-96
Follow the link (right) to the FCA's Court File Database and search by party or number.https://www.fca-caf.ca/en/pages/hearings/court-file-database Dentons Canada LLP Compel Production of Documents Closed Owen Holdings Ltd v. Canada 1997-06-19 00:00:00 1995-07-05 00:00:00 1970-01-01 00:00:00 51 DTC 5401 Allowed in Part Crown succeeds in overturning an order to produce documents excepting "technical interpretations". Dissenting Chief Justice would have allowed the Crown's appeal in full. Procedural Motion GAAR Allowed in Part No Finding 0 0 No MARCEAU J.A.
HEALD D.J.ISSAC C.J. N/A Joel Nitikman http://decisions.fca-caf.gc.ca/fca-caf/decisions/en/item/35176/index.do No score as it was a procedural motion. 1002 1997-06-30 00:00:00 RMM Canadian Enterprises Inc. et al. TCC N/A N/A RMM Canadian Enterprises Inc. et al., v. The Queen - 97 DTC 302 1970-01-01 00:00:00 1970-01-01 00:00:00 1970-01-01 00:00:00 Dismissed 84(2) GAAR Dismissed Dismissed 1 0 Yes Donald G.H. Bowman 1 0 1001 1997-06-30 00:00:00 McNichol et al. TCC N/A N/A McNichol et al. v. The Queen - [1997] 2 C.T.C. 2088 1970-01-01 00:00:00 1970-01-01 00:00:00 1970-01-01 00:00:00 Dismissed GAAR Dismissed 1 0 Yes TCJ Bonner 1 0 1003 1996-09-06 00:00:00 Owen Holdings Ltd. TCC 95-2428(IT)G https://apps.tcc-cci.gc.ca/cf/docket/search_e.php?ap_id=41467 Dentons Canada LLP Compel Production of Documents Closed Owen Holdings Ltd v. Canada N/A 1995-07-05 00:00:00 August 13, 1998 N/A Allowed in Part Taxpayer motion to compel Crown to produce documents allowed in part. Discovery GAAR Allowed in Part No Finding 0 0 No N/A N/A N/A Joel Nitikman N/A 1000 1995-03-22 00:00:00 Michelin Tires (Canada) Ltd. CITT N/A N/A Closed Michelin Tires (Canada) Ltd. v. Canada (National Revenue), 1995 CanLII 6892 (CA CITT) 1970-01-01 00:00:00 1970-01-01 00:00:00 1970-01-01 00:00:00 Appealed to Higher Court 274(1) Excise Tax Act GST GAAR GAAR Dismissed Appealed Appealed NA Arthur B. Trudeau
Desmond Hallissey
Lise BergeronFrederick B. Woyiwada Dalton J. Albrecht Richard B. Thomas http://www.canlii.org/en/ca/citt/doc/1995/1995canlii6892/1995canlii6892.html
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