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Cases Decided
On GAAR
(D.O.G.) D.O.G.
Post
Trustco
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All GAAR Cases |
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The table below represents an inventory of GAAR cases in Canada analysed for primary and secondary bases of assessment together with outcomes at that level. Finally there will be a running tally maintained, adjusted for outcomes of respective upward appeals. Based on a methodology where I eliminate procedural cases or cases that have been appealed and decided by a higher court or not ultimately decided on the GAAR. Resulting in the score as reflected in the scoreboard above. A case like Golini is interesting in that the deciding Judge ruled in the Crown’s favour on the primary basis of assessment (shareholder benefit), and would have applied the GAAR (secondary basis of assessment), however, while it was not decided on the GAAR, I have scored it as “Decided on GAAR” (DOG) since the Judge did say it would have applied in the alternative, accordingly scored as a GAAR victory for the Crown. Based on the stats added to the table for the relevant taxation year and when notice of appeals are filed, it appears it is taking around 11.5 years from the transaction year and about 5 years from the date of filing the initial notice of appeal to get a decision on GAAR (mostly since, and including Canada Trustco), although Gladwin took less than three years. This is up from previously quoted duration statistics, which may be attributable to the Covid-19 Pandemic and certain model improvements. I am building out these stats in hopes that one day AI software will emerge that easily helps daily users predict the future of GAAR outcomes. Because “Knowing the Future, is the Future”©. NOTE THAT THERE ARE CHANGES IN THE NUMBER OF CASES, AS WE ARE TRYING TO DETERMINE THE STATUS OF CASES IN THE PIPELINE THAT HAVE BEEN SETTLED, AND SO CASES ARE SORTED BASED ON THE DATE OF THE INITIAL DECISION AT THE TAX COURT OR IF WITHDRAWN OR OTHERWISE SETTLED, BASED ON THE DATE OF WITHDRAWAL IF THAT CAN BE ASCERTAINED BASED ON THE DOCKETS.
The case table, is provided E&OE, this is not intended to to be legal advice and readers are cautioned to validate the data on their own before reaching conclusions. I am not responsible for abuse, misuse or misinterpretation of the information presented.
| 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 |
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| 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 |
STILL UNDER CONSTRUCTION AND REVIEW, POTENTIALLY MORE CASE REFERENCES TO COME.