Summary Table of Contents - Thomson Reutersproducts.thomsonreuters.ca/ProductDocs/TableofContents/... · 2019-06-05 · Chapter 9 Customs Act Part V.1 Appeals ..... 9-1 Chapter 10

Summary Table of Contents

VOLUME 1

Table of Cases .................................................................................. TC-1

Chapter 1 The Tax Court .......................................................... 1-1

Chapter 2 Canada Revenue Agency and Department of Justice ... 2-1

Chapter 3 Tax Court of Canada Act.......................................... 3-1

Chapter 4 General Procedure Rules ........................................... 4-1

Chapter 5 Informal Procedure Rules for Income Tax Act andPetroleum and Gas Revenue Tax Act Appeals ............ 5-1

Chapter 6 Goods and Services Tax Appeals................................ 6-1

Chapter 7 Canada Pension Plan Appeals .................................... 7-1

Chapter 8 Employment Insurance Act Appeals ........................... 8-1

Chapter 9 Customs Act Part V.1 Appeals .................................. 9-1

Chapter 10 Excise Act, 2001 Appeals .......................................... 10-1

Chapter 11 Miscellaneous Statutes............................................... 11-1

Chapter 11.1 Cultural Property Export and Import Act Appeals...... 11.1-1

Index ................................................................................................ IND-1

SUMMARY-1(Tax Court Practice) (2018-1)

VOLUME 2

Chapter 14 Judicial Review and Remedies in the Federal Court .... 14-1

Chapter 15 Tax Appeals in the Federal Court of Appeal............... 15-1

Chapter 16 Returns, Assessments, Payment and Appeals —Reported Cases ......................................................... 16-1

Chapter 17 Evidence in Tax Appeals............................................ 17-1

Chapter 18 Interpretation of Tax Statutes.................................... 18-1

Chapter 19 Charter of Rights and Freedoms ................................ 19-1

Chapter 20 Consent Judgments.................................................... 20-1

Chapter 21 Remission Orders, Fairness, The Taxpayer Bill ofRights and the Taxpayers’ Ombudsman...................... 21-1

Chapter 22 The History of Tax Appeals ...................................... 22-1

Appendix A Canada Evidence Act................................................. A-1

Appendix B Interpretation Act...................................................... B-1

Appendix C Income Tax Conventions Interpretation Act................ C-1

Appendix D Practice Notes & Notices to the Profession ................ D-1

SUMMARY CONTENTS

SUMMARY-2 (Tax Court Practice) (2018-1)

Table of Contents

VOLUME 1

Table of Cases ................................................................................ TC-1

Chapter 1 The Tax Court of Canada ............................................ 1-1The Judges of the Tax Court of Canada ...................... 1-1Administration of the Tax Court ................................. 1-3Judicial Administrator ................................................. 1-3Hearings Coordinators in Ottawa ................................ 1-4.1

Chapter 2 Canada Revenue Agency and Department of Justice ...... 2-1

Chapter 3 Tax Court of Canada Act............................................. 3-1Tax Appeals Flow Chart............................................... 3-5Tax Court of Canada Act............................................. 3-7Short titleS. 1 Short title........................................... 3-7InterpretationS. 2 Definitions ......................................... 3-7S. 2.1 Interpretation ..................................... 3-7S. 2.2 Idem .................................................. 3-9The CourtS. 3 Tax Court of Canada continued......... 3-11The JudgesS. 4 Constitution of Court......................... 3-12S. 5 Chief Justice and Associate Chief Justice

to have rank and precedence over alljudges................................................. 3-20

S. 6 Residence of judges ............................ 3-20S. 7 Tenure of office.................................. 3-21S. 8 Oath of office..................................... 3-21S. 9 Deputy judges of the Court ................ 3-21S. 10 Supernumerary judges ........................ 3-22S. 11 Additional office of judge................... 3-22Jurisdiction and Powers of the CourtS. 12 Jurisdiction ........................................ 3-22S. 13 Contempt against Court ..................... 3-52.4Proceedings Before the CourtS. 14 Sittings............................................... 3-56S. 14.1 Police force ........................................ 3-57

CONT-1(Tax Court Practice) (2018-5)

S. 15 Time limits and holidays .................... 3-57S. 16 Giving of judgment after judge ceases to

hold office......................................... 3-57S. 16.1 Hearings in camera............................. 3-58S. 16.2 Discontinuance — Effect of discontinu-

ance ................................................... 3-61S. 16.3 Costs against the Crown to be paid out of

Consolidated Revenue Fund............... 3-63General ProcedureS. 17 Application ........................................ 3-64S. 17.1 Right to appear — Officers of the

Court ................................................. 3-65S. 17.2 How proceeding instituted.................. 3-66.1S. 17.3 Examinations for discovery — Income Tax

Act ..................................................... 3-69S. 17.4 Judgment shall be mailed ................... 3-71S. 17.5 Costs adjudged to Her Majesty in right of

Canada .............................................. 3-71S. 17.6 Appeals to Federal Court of Appeal .. 3-72S. 17.7 Procedure........................................... 3-72S. 17.8 Fees to be paid to Receiver General ... 3-73Informal ProcedureS. 18 Application ........................................ 3-73S. 18.1 Limit.................................................. 3-75S. 18.11 General procedure to apply ................ 3-76S. 18.12 Order for general procedure ............... 3-77S. 18.13 Order at hearing................................. 3-79S. 18.14 Right to appear.................................. 3-80S. 18.15 How proceeding instituted.................. 3-81S. 18.16 Time limit for reply to notice of appeal

.......................................................... 3-94S. 18.17 Time for hearing ................................ 3-97S. 18.18 Periods excluded ................................ 3-98S. 18.19 Notice of hearing ............................... 3-99S. 18.2 Adjournment...................................... 3-99S. 18.21 Failure to appear ............................... 3-100S. 18.22 Time for judgment ............................. 3-103S. 18.23 Reasons for judgment ........................ 3-104S. 18.24 Final judgment................................... 3-105S. 18.25 Costs.................................................. 3-106S. 18.26 Costs — Consideration of offers ........ 3-108

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CONT-2 (Tax Court Practice) (2018-5)

S. 18.27 Regulations ........................................ 3-111S. 18.28 No precedential value......................... 3-112S. 18.29 Other applications .............................. 3-113S. 18.3 Further application ............................ 3-114.1S. 18.3001 Application — Customs Act, Excise Act,

2001 and Excise Tax Act.................... 3-115S. 18.30011 Limit — Excise Act, 2001................... 3-117S. 18.30012 Limit — Excise Tax Act..................... 3-117S. 18.3002 General procedure to apply ................ 3-118S. 18.30021 Order for general procedure Excise Act,

2001 ................................................... 3-121S. 18.30022 Order for general procedure Excise Tax

Act ..................................................... 3-121S. 18.30023 Order at hearing Excise Act, 2001 ...... 3-122S. 18.30024 Order at hearing Excise Tax Act ........ 3-122S. 18.3003 Time limit for reply to notice of appeal

.......................................................... 3-123S. 18.3004 Time limit—General procedure .......... 3-125S. 18.3005 Time for hearing ................................ 3-125S. 18.3006 [Repealed, S.C. 1993, c. 27, s. 223] ..... 3-126S. 18.3007 Costs.................................................. 3-126S. 18.3008 Costs on further appeal ...................... 3-128S. 18.3009 Costs—appeal under Customs Act, Excise

Act, 2001, or Excise Tax Act.............. 3-129S. 18.301 Interest accruing................................. 3-132S. 18.302 Provisions to apply............................. 3-132ReferencesS. 18.31 General procedure.............................. 3-133S. 18.32 Idem .................................................. 3-134S. 18.33 Request for informal procedure.......... 3-135Oaths and AffidavitsS. 19 Who may administer oath, etc............ 3-137GeneralS. 19.1 Vexatious proceedings ........................ 3-137S. 19.2 Constitutional questions ..................... 3-139RulesS. 20 Rules.................................................. 3-144S. 21 Rules remain in force ......................... 3-145S. 22 Rules committee................................. 3-146Administration of CourtS. 23 Designation of Judicial Administrator 3-147

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S. 24 Sittings throughout Canada................ 3-148TransitionalS. 25 Eligibility for supernumerary status and

annuities ............................................ 3-148

Chapter 4 General Procedure Rules .............................................. 4-11. Procedural Guide to Income Tax, GST, PGRT and CulturalProperty Appeals in the General Procedure ................... 4-92. Tax Court of Canada Rules (General Procedure)....... 4-25Definitions, Application, Interpretation, Forms, Videoconferences andTeleconferencesS. 1 Short title........................................... 4-25S. 2 Definitions ......................................... 4-25S. 3 Application ........................................ 4-30S. 4 Interpretation ..................................... 4-30S. 5 Forms ................................................ 4-33S. 6 Hearings by Videoconference or

Teleconference.................................... 4-33Non-compliance With the RulesS. 7 Effect of Non-compliance................... 4-34S. 8 Attacking Irregularity......................... 4-34.1S. 9 Court May Dispense with Compliance 4-39S. 10 Remedying Default ............................ 4-42TimeS. 11 Computation...................................... 4-42S. 12 Extension or Abridgement.................. 4-43S. 13 Hearing in Absence of Opposite Party 4-45S. 14 Court Office Hours ............................ 4-45Court DocumentsS. 15 Format............................................... 4-45S. 16 Photocopies of Court Documents....... 4-46S. 16.1 Confidentiality Order ......................... 4-49S. 17 Notice to be in Writing ...................... 4-52.1S. 18 Filing of Documents .......................... 4-52.1S. 19 Affidavits ........................................... 4-52.2S. 20 Requisitions ....................................... 4-53Institution of ProceedingsS. 21 Filing ................................................. 4-53S. 22 [Repealed SOR/2008-303, s. 5]............ 4-56.1S. 23 [Repealed SOR/2008-303, s. 5]............ 4-56.1S. 24 Service on Taxpayer ........................... 4-57

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Joinder, Consolidation, Intervention and Transfer orTransmission of InterestS. 25 Joinder of Claims ............................... 4-57S. 26 When Proceedings May be Consolidated

.......................................................... 4-58S. 27 Discretion of Presiding Judge ............. 4-61S. 28 Leave to Intervene ............................. 4-61S. 29 Transfer or Transmission of Interest .. 4-68S. 29.1 Proceeding on Behalf of Party Under

Legal Disability.................................. 4-69RepresentationS. 30 Representation by Counsel ................. 4-69S. 31 Counsel of Record ............................. 4-82S. 32 Change in Representation by a Party . 4-88S. 33 Removal of Counsel of Record— By

Notice ................................................ 4-88.1S. 34 Removal of Counsel of Record— By

Application ........................................ 4-89Service of DocumentsS. 35 Service of Documents......................... 4-90S. 36 Personal Service ................................. 4-91S. 37 Substituted Service ............................. 4-91S. 38 Service at Address for Service ............ 4-92S. 39 Service by Mail or Fax....................... 4-93S. 40 Validating Service............................... 4-94S. 41 Proof of Service ................................. 4-94S. 42 Service ex juris ................................... 4-95PleadingsS. 43 Pleadings Required or Permitted ........ 4-96S. 44 Time for Delivery of Reply to Notice

of Appeal ........................................... 4-98S. 45 Time for Delivery of Answer.............. 4-101S. 46 Close of Pleadings .............................. 4-101S. 47 Form of Pleadings.............................. 4-102S. 48 Rules of Pleadings—Applicable to Notice

of Appeal ........................................... 4-103S. 49 Rules of Pleadings—Applicable to Reply

.......................................................... 4-107S. 50 Rules of Pleadings—Applicable to

Answer............................................... 4-144.1

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S. 51 Rules of Pleadings—Applicable to allPleadings............................................ 4-145

S. 52 Demand for Particulars ...................... 4-148S. 53 Striking out a Pleading or other

Document .......................................... 4-153AmendmentsS. 54 When Amendments to Pleadings May be

Made ................................................. 4-228S. 55 How Amendments Made.................... 4-242S. 56 Service of Amended Pleading ............. 4-242S. 57 Responding to Amended Pleading...... 4-242.1Determination of Questions of LawS. 58 Question of Law, Fact or Mixed Law

and Fact ............................................ 4-242.1S. 59 [Repealed SOR/2014-26, s. 7.] ............ 4-246S. 60 [Repealed SOR/2014-26, s. 7.] ............ 4-246S. 61 [Repealed SOR/2014-26, s. 7.] ............ 4-246S. 61.1 Notice of Constitutional Question ...... 4-246S. 62 [Repealed SOR/2014-26, s. 8.] ............ 4-246Default Judgment and Dismissal for DelayS. 63 Application for Judgment in Default .. 4-246S. 64 Application for Judgment for Delay ... 4-249MotionsS. 65 Notice of Motion ............................... 4-254S. 66 Place and Date of Hearing ................. 4-255S. 67 Service of Notice ................................ 4-255S. 68 Affidavit in Opposition to Motion ..... 4-259S. 69 Written Representations ..................... 4-259S. 70 Disposition of Motion........................ 4-261Evidence on MotionsS. 71 Evidence by Affidavit......................... 4-263S. 72 Contents of Affidavit ......................... 4-268S. 73 Full and Fair Disclosure .................... 4-272S. 74 Evidence by Cross-Examination on

Affidavit ............................................ 4-273S. 75 Evidence by Examination for Discovery

.......................................................... 4-279S. 76 Oral Evidence..................................... 4-280Inspection of PropertyS. 77 Direction for Inspection ..................... 4-281Discovery of Documents

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S. 78 Interpretation ..................................... 4-282S. 79 Agreement to Limit Discovery............ 4-283S. 80 Document in Pleading or Affidavit..... 4-283S. 81 List of Documents (Partial Disclosure) 4-284S. 82 List of Documents (Full Disclosure)... 4-287S. 83 Corporate Documents ........................ 4-356S. 84 Description of Documents.................. 4-358S. 85 Inspection .......................................... 4-365S. 86 Document in Possession of Non-Party 4-366S. 87 List Incomplete .................................. 4-370S. 88 Where Affidavit Incomplete or Privilege

Improperly Claimed ........................... 4-371S. 89 Use at Hearing................................... 4-376S. 90 Disclosure or Production not Admission

of Relevance ...................................... 4-378.1S. 91 Effect of Failure to Disclose or Produce

for Inspection..................................... 4-379Examination for DiscoveryS. 92 General .............................................. 4-382S. 93 Who May be Examined...................... 4-386S. 94 When May Examination be Held ....... 4-393S. 95 Scope of Examination ........................ 4-395S. 96 Effect of Refusal ................................ 4-420.3S. 97 Effect of Counsel Answering .............. 4-420.4S. 98 Information Subsequently Obtained ... 4-420.4S. 99 Discovery of Non-Parties with Leave . 4-421S. 100 Use of Examination for Discovery at

Hearing.............................................. 4-426Examinations Out of CourtS. 101 Application of Sections 102 to 112 ..... 4-441S. 102 Mode of Examination ........................ 4-442S. 103 Manner of Requiring Attendance ....... 4-443S. 104 Notice of Time and Place ................... 4-444S. 105 Production of Documents on Examination

.......................................................... 4-444S. 106 Re-Examination ................................. 4-446S. 107 Objections and Rulings ...................... 4-447S. 108 Improper Conduct of Examination..... 4-449S. 109 Videotaping or Other Recording of

Examination....................................... 4-452S. 110 Sanctions for Default or Misconduct.. 4-453

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S. 111 Filing of Transcript ............................ 4-456S. 112 Examination Where Person Outside

Canada .............................................. 4-457Procedure on Examination for Discovery by Written QuestionsS. 113 Questions ........................................... 4-460S. 114 Answers ............................................. 4-462S. 115 Objections .......................................... 4-462S. 116 Failure to Answer .............................. 4-462S. 117 Improper Conduct of Written Examination

.......................................................... 4-463S. 118 Filing Questions and Answers ............ 4-464Taking Evidence Before HearingS. 119 Where Available................................. 4-464S. 120 Procedure........................................... 4-466S. 121 Examinations Outside Canada............ 4-467S. 122 Use at Hearing................................... 4-468.1Listing for HearingS. 123 How Appeal is Set Down for Hearing 4-469Litigation Process ConferenceS. 124 [Repealed, SOR/2004-100, s. 16.] ........ 4-471S. 125 Status Hearings .................................. 4-471S. 126 Case Management .............................. 4-475S. 126.1 Trial Management Conference ........... 4-477S. 126.2 Settlement Conference ........................ 4-478S. 127 Memorandum or Direction ................ 4-479S. 128 No Disclosure to the Court ................ 4-480AdmissionsS. 129 Interpretation ..................................... 4-481S. 130 Request to Admit Fact or Document . 4-481S. 131 Effect of Request to Admit ................ 4-483S. 132 Withdrawal of Admission................... 4-486Procedure at HearingS. 133 Exclusion of Witnesses ....................... 4-490S. 134 Return of Exhibits ............................. 4-493S. 135 Order of Presentation at Hearing ....... 4-494S. 136 View by Judge.................................... 4-563S. 137 Adjournment of Hearing .................... 4-564S. 138 Reopening of Hearing ........................ 4-565S. 139 Justifying Absence of Witness ............ 4-569S. 140 Failure to Appear/Setting Aside

Judgment ........................................... 4-569

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S. 141 Compelling Attendance at Hearing..... 4-572S. 142 Compelling Attendance of Witness in

Custody ............................................. 4-580Evidence at Hearing of an AppealS. 143 Evidence of Particular Facts............... 4-580S. 144 Evidence by Witnesses........................ 4-582S. 145 Expert Witnesses ................................ 4-596.1S. 146 Calling Adverse Party as Witness ....... 4-602.1S. 146.1 Lead Cases......................................... 4-604CostsS. 147 General Principles .............................. 4-606S. 148 Costs on Discontinuance .................... 4-648.1S. 149 Costs on Settlement............................ 4-649S. 149.1 Costs on Failure to Elect under Subsection

18(1) of the Act.................................. 4-649S. 150 Taxation of Costs............................... 4-649S. 151 Special Provisions............................... 4-650S. 152 Liability of Counsel for Costs ............ 4-651S. 152.1 Costs in Vexatious Proceedings .......... 4-655Taxation of CostsS. 153 General .............................................. 4-655S. 154 Taxation of Costs—Considerations .... 4-656S. 155 Taxation at Instance of Party Entitled 4-691S. 156 Taxation at Instance of Party Liable .. 4-691S. 157 Powers of Taxing Officer.................... 4-692S. 158 Certificate of Costs............................. 4-694S. 159 Review of Taxation ............................ 4-694.1Security for CostsS. 160 Where Available................................. 4-695S. 161 When to be Made .............................. 4-698S. 162 Amount and Form of Security ........... 4-698S. 163 Effect of Direction ............................. 4-698S. 164 Default of Appellant .......................... 4-698S. 165 Amount May be Varied ..................... 4-699S. 166 Notice of Compliance......................... 4-699Ss. 166.1, 166.2 Payment Into and Out of Court ......... 4-699Judgments Disposing of an Appeal or an Interlocutory ApplicationS. 167 Pronouncing and Entering of Judgments

.......................................................... 4-700S. 168 Reconsideration of a Judgment on an

Appeal ............................................... 4-705

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S. 169 Direction for and Approval of DraftJudgment .......................................... 4-708

S. 170 Judgments by Consent on an Appeal . 4-709S. 170.1 Judgments on Admissions or Certain

Documentary Evidence....................... 4-717S. 171 Setting Aside, Varying or Amending

Interlocutory Judgments..................... 4-718S. 172 Setting Aside, Varying or Amending

Accidental Errors in Judgments—General.......................................................... 4-720

S. 172.1 Seizure, Sale and Garnishment ........... 4-729Ss. 172.2, 172.3 Examination of Judgment Debtor ...... 4-730S. 172.4 Contempt of Court ............................ 4-731Administration and Officers of the CourtS. 173 [Repealed SOR/2004-100, s. 25.] ......... 4-735S. 174 Books and Records ............................ 4-735S. 175 Seal of the Court................................ 4-735S. 176 Fees and Expenses ............................. 4-735S. 177 [Repealed SOR/2004-100, s. 26.] ......... 4-736S. 178 Registered Mail Sent from Registry.... 4-736Schedule I Table of Forms .................................. 4-737Form 19 Affidavit ............................................ 4-739Form 20 Requisition......................................... 4-740Form 21(1)(a) Notice of Appeal—General Procedure 4-741Form 21(1)(b) Reference under Section 173 Income Tax

Act or Section 310 Excise Tax Act ..... 4-742Form 21(1)(c) Reference under Section 174 Income Tax

Act or Section 311 Excise Tax Act ..... 4-743Form 21(1)(d) Notice of Appeal from a Determination or

Redetermination of the Fair MarketValue of an Object ............................. 4-744

Form 21(1)(e) Notice of Appeal from a Confirmationor Redetermination of the Fair MarketValue of an Ecological Gift ................ 4-745

Form 21(1)(f) Notice of Appeal of the Suspension ofthe Authority of a Registered Charity toIssue an Official Receipt..................... 4-746

Form 45 Answer............................................... 4-747Form 52 Demand for Particulars ...................... 4-748Form 61.1 Notice of Constitutional Question ...... 4-749Form 65 Notice of Motion ............................... 4-750

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Form 80 Notice to Inspect Documents ............. 4-751Form 81 List of Documents (Partial Disclosure) 4-751Form 82(3) List of Documents (Full Disclosure)... 4-753Form 82(4)A Affidavit of Documents (Individual)... 4-754Form 82(4)B Affidavit of Documents (Corporation or

Canada Revenue Agency)................... 4-755Form 103(1) Notice to Attend ................................ 4-756Form 103(4) Subpoena to Witness (Examination out of

Court) ................................................ 4-757Form 112(2)(a) Commission ....................................... 4-758Form 112(2)(b) Letter of Request ............................... 4-761Form 112(2)(b)A Direction for Commission and Letter of

Request ............................................. 4-762Form 113 Questions on Written Examination for

Discovery ........................................... 4-763Form 114 Answers on Written Examination for

Discovery ........................................... 4-764Form 123 Joint Application for Time and Place of

Hearing.............................................. 4-765Form 130 Request to Admit............................... 4-767Form 131 Response to Request to Admit ........... 4-768Form 141(1) Subpoena to Witness (at Hearing) ...... 4-769Form 141(7) Warrant for Arrest (Defaulting Witness)

.......................................................... 4-771Form 142 Direction for Attendance of Witness in

Custody ............................................. 4-772Form 145(2) Certificate Concerning Code of Conduct

for Expert Witnesses .......................... 4-773Form 146.1 Agreement to be Bound by Final Decision

in a Lead Case ................................... 4-774Form 155 Notice of Appointment for Taxation of

Costs.................................................. 4-775Form 156 Notice to Deliver a Bill of Costs for

Taxation ............................................ 4-776Form 158 Certificate of Costs............................. 4-777Form 166.1 Tender of Payment Into Court ........... 4-778Schedule II Tariff A ............................................. 4-779

Tariff B ............................................. 4-782Schedule III Code of Conduct for Expert Witnesses 4-785

Chapter 5 Informal Procedure Rules for Income Tax Act andPetroleum and Gas Revenue Tax Act Appeals ............... 5-1

TABLE OF CONTENTS


1. Procedural Guide to Income Tax Act Appeals—Informal Procedure................................................. 5-4

2. Informal Procedure Rules for Income Tax Act andPetroleum and Gas Revenue Tax Act Appeals ........ 5-4.4

S. 1 Short Title.......................................... 5-4.4S. 2 Interpretation ..................................... 5-4.4S. 3 Application ........................................ 5-4.5S. 4 Filing a Notice of Appeal................... 5-5S. 4.1 Filing of Other Documents................. 5-6S. 4.2 Filing Date......................................... 5-6S. 4.3 Electronic Filing................................. 5-6S. 5 Appellant’s Address for Service of

Documents......................................... 5-6S. 6 Reply to Notice of Appeal ................. 5-7S. 7 Expert Witnesses ................................ 5-8S. 8 Discontinuance................................... 5-10S. 9 Pronouncing and Entering of Judgments

.......................................................... 5-10Ss. 10-14.1 Costs.................................................. 5-10Ss. 15, 16 Removal of an Appeal from the Informal

Procedure to the General Procedure (orvice versa) .......................................... 5-12

S. 17 Election to Limit Appeal to InformalProcedure........................................... 5-13

Ss. 18, 18.1 Application for Extension of Time ..... 5-13S. 18.2 Judgments on Admissions or Certain

Documentary Evidence ..................... 5-16S. 18.3 Application for the Postponement of a

Period of Suspension.......................... 5-16S. 19 Subpoena ........................................... 5-16.01Ss. 20, 21 General .............................................. 5-16.02S. 22 Contempt of Court ............................ 5-16.03Schedule 4 Notice of Appeal (Informal Procedure)

(Rule 4).............................................. 5-16.1Schedule 8 Notice of Discontinuance (Informal

Procedure) (Rule 8) ............................ 5-17Schedule 13 Bill of Costs (Informal Procedure)

(Section 13)....................................... 5-18Schedule 16 Election to have Informal Procedure

Apply (Informal Procedure)(Section 16)....................................... 5-19

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Schedule 17(2) Notice of Appeal with Election LimitingAmounts in Issue (Informal Procedure)(Subsection 17(2))............................... 5-20

Schedule 17(3) Election Limiting Amounts in Issue(Informal Procedure) (Subsection17(3)) ................................................. 5-21

Schedule 18(1) Application for Extension of Time for—Objection the Serving of a Notice of Objection

(Informal Procedure) (Subsection18(2)) ................................................. 5-22

Schedule 18(2) Application for Extension of Time for—Request Making a Request that the Minister Make

an Assessment, a Reassessment, anAdditional Assessment or a Determination(Informal Procedure) (Subsection18(2)) ................................................. 5-23

Schedule 18.1 Application for Extension of Time WithinWhich an Appeal May Be Instituted(Informal Procedure) (Subsection18.1(1))............................................... 5-24

Schedule 18.3 Application for the Postponement of aPeriod of Suspension.......................... 5-25

Chapter 6 Goods and Services Tax Appeals................................... 6-11. Part IX Excise Tax Act; Goods and Services Tax;

Objections and Appeals........................................... 6-5S. 301 Objection to Assessment..................... 6-5S. 302 Appeal to Tax Court.......................... 6-7S. 303 Extension of Time by Minister ........... 6-8S. 304 Extension of Time by Tax Court ........ 6-9S. 305 Extension of Time to Appeal.............. 6-11S. 306 Appeal ............................................... 6-12S. 306.1 Limitation on appeals to the Tax Court

.......................................................... 6-12S. 307 Institution of Appeals ........................ 6-13S. 308 Notice to Deputy Minister ................. 6-14S. 309 Disposition of Appeal ........................ 6-14S. 310 References to Tax Court .................... 6-15S. 311 Reference of Common Questions to

Tax Court .......................................... 6-16S. 312 Statutory Recovery Rights Only......... 6-18

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2. Procedural Guide to Goods and Services TaxAppeals in the General Procedure ........................... 6-19

4. Rules of Practice and Procedure of the TaxCourt of Canada in Respect of Appeals Under PartIX of the Excise Tax Act (Informal Procedure)(SOR/92-42, as amended SOR/93-100; SOR/95-117;SOR/2004-103; SOR/2007-144; SOR/2008-300;SOR/2014-26)........................................................ 6-32.4

S. 1 Short Title.......................................... 6-32.4S. 2 Interpretation ..................................... 6-32.4S. 3 Application ........................................ 6-32.5S. 4 Filing a Notice of Appeal................... 6-33S. 4.1 Filing of Other Documents................. 6-34S. 4.2 Filing Date......................................... 6-34S. 4.3 Electronic Filing................................. 6-34S. 5 Appellant’s Address for Service of

Documents......................................... 6-34.1S. 6 Reply to Notice of Appeal ................. 6-35S. 7 Expert Witnesses ................................ 6-35S. 8 Discontinuance................................... 6-36S. 8.1 Pronouncing and Entering of Judgments

.......................................................... 6-36Ss. 9-13.1 Costs.................................................. 6-37Ss. 14-15 Removal of an Appeal from the Informal

Procedure to the General Procedure (orvice versa) .......................................... 6-40.1

S. 15.1 Election Limiting the Amounts in Issue.......................................................... 6-40.2

Ss. 16, 16.1 Application for Extension of Time ..... 6-40.2S. 16.2 Judgments on Admissions or Certain

Documentary Evidence....................... 6-42.1S. 17 Subpoena ........................................... 6-42.2Ss. 18, 19 General .............................................. 6-43S. 20 Contempt of Court ............................ 6-43Schedule 4 Notice of Appeal (Informal Procedure)

.......................................................... 6-46Schedule 8 Notice of Discontinuance (Informal

Procedure).......................................... 6-47Schedule 12 Bill of Costs (Informal Procedure)...... 6-48

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Schedule 15 Election to Have Informal ProcedureApply (Informal Procedure) ............... 6-49

Schedule 15.1(2) Notice of Appeal with Election LimitingAmounts in Issue ............................... 6-50

Schedule 15.1(3) Election Limiting Amounts in Issue.... 6-50.1Schedule 16(1) Application for Extension of Time for the—OBJECTIONFiling of a Notice of Objection (Informal

Procedure).......................................... 6-50.2Schedule 16(2) Application for Extension of Time for—REQUEST Making a Request that the Minister Make

an Assessment, a Reassessment or anAdditional Assessment (InformalProcedure).......................................... 6-51

Schedule 16.1 Application for Extension of Time WithinWhich an Appeal May Be Instituted(Informal Procedure) .......................... 6-52

Chapter 7 Canada Pension Plan Appeals ....................................... 7-11. Procedural Guide to Canada Pension Plan

Section 28 Appeals ................................................. 7-42. Canada Pension Plan Appeals—Statutory Provisions 7-11

A. Appeals Relating to Contributions by an Employeeor Employer .................................................... 7-11

B. Appeals Relating to Contributions by Self-Employed Persons ........................................... 7-14

3. Tax Court Rules Regulating Appeals by Employeesor Employers Under Section 28 of the CanadaPension Plan (SOR/90-689, as amended SOR/93-98;SOR/95-115; SOR/2004-98; SOR/2007-145;SOR/2008-305; SOR/2014-26) ............................... 7-15

S. 1 Short Title.......................................... 7-15Ss. 2-3 Interpretation ..................................... 7-15S. 4 Application ........................................ 7-16S. 5 Filing a Notice of Appeal................... 7-16S. 5.1 Filing of Other Documents................. 7-18S. 5.2 Filing Date......................................... 7-18S. 5.3 Electronic Filing................................. 7-18S. 6 Extension of Time.............................. 7-18Ss. 7-8 Preparation for Appeal....................... 7-19S. 9 Intervention ....................................... 7-20S. 10 Consolidation of Appeals ................... 7-21S. 11 Consolidation of Interventions ........... 7-21

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S. 12 Reply ................................................. 7-22S. 13 Judgment by Consent......................... 7-23Ss. 14-17 Disposition of Appeals ....................... 7-23S. 17.1 Pronouncing and Entering of Judgments

.......................................................... 7-25S. 18 Discovery ........................................... 7-25Ss. 19-23 Hearing of Appeals ............................ 7-26S. 24 Subpoena ........................................... 7-26.1S. 25 Evidence ............................................ 7-26.1S. 26 Service of Documents......................... 7-26.3S. 26.1 Calculating Time................................ 7-26.4Ss. 26.2, 27 General .............................................. 7-26.4S. 28 Contempt of Court ............................ 7-26.5S. 29 Costs in Vexatious Proceedings .......... 7-26.6Schedule 5 Form of Notice of Appeal.................. 7-27Schedule 6 Application for Extension of Time Within

Which an Appeal may be Instituted ... 7-28.1Schedule 9 Form of Notice of Intervention.......... 7-29

Chapter 8 Employment Insurance Act Appeals .............................. 8-1A. Procedural Guide to Employment Insurance Act

Parts IV and VII Appeals in the Informal Procedure 8-3B. Employment Insurance Act ..................................... 8-8

1. Tax Court of Canada Rules of Procedure RespectingEmployment Insurance Act Appeals after December31, 1990.......................................................... 8-29

S. 1 Short Title.......................................... 8-29Ss. 2, 3 Interpretation ..................................... 8-29S. 4 Application ........................................ 8-30S. 5 Filing a Notice of Appeal................... 8-30S. 5.1 Filing of Other Documents................. 8-31S. 5.2 Filing Date......................................... 8-31S. 5.3 Electronic Filing................................. 8-31S. 6 Extension of time ............................... 8-33Ss. 7, 8 Preparation for Appeal....................... 8-34S. 9 Intervention ....................................... 8-34S. 10 Consolidation of Appeals ................... 8-36S. 11 Consolidation of Interventions ........... 8-36S. 12 Reply ................................................. 8-36S. 13 Judgment by Consent......................... 8-38S. 14-17 Disposition of Appeals ....................... 8-38

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S. 17.1 Pronouncing and Entering of Judgments.......................................................... 8-39

S. 18 Discovery ........................................... 8-40S. 19-23 Hearing of Appeals ............................ 8-41S. 24 Subpoena ........................................... 8-42S. 25 Evidence ............................................ 8-42S. 26 Service of Documents......................... 8-44S. 26.1 Calculating Time................................ 8-45S. 26.2, 27 General .............................................. 8-45S. 28 Contempt of Court ............................ 8-46S. 29 Costs in Vexatious Proceedings .......... 8-48Schedule 5 Form of Notice of Appeal.................. 8-49Schedule 6 Application for Extension of Time within

which an Appeal may be Instituted .... 8-50Schedule 9 Form of Notice of Intervention.......... 8-51

Chapter 9 Customs Act Part V.1 Appeals ..................................... 9-11. Procedural Guide to Customs Act Part V.1 Appeals 9-32. Customs Act Part V.1, Assessments, Objections and Appeals

sections .................................................................. 9-4.63. Tax Court of Canada Rules of Procedure Respecting the

Customs Act (Informal Procedure) ......................... 9-11S. 1 Short title........................................... 9-11S. 2 Interpretation ..................................... 9-11S. 3 Application ........................................ 9-12S. 4 Filing a Notice of Appeal................... 9-12S. 4.1 Filing of Other Documents................. 9-13S. 4.2 Filing Date......................................... 9-14S. 4.3 Electronic Filing................................. 9-14S. 5 Appellant’s Address for Service of

Documents......................................... 9-14S. 6 Reply to Notice of Appeal ................. 9-14.1S. 7 Expert Witness ................................... 9-15S. 8 Discontinuance................................... 9-15S. 8.1 Pronouncing and Entering of Judgments

.......................................................... 9-16Ss. 9-15 Costs.................................................. 9-16S. 16 Costs in Vexatious Proceedings .......... 9-19Ss. 17, 18 Removal of an Appeal from the Informal

Procedure to the General Procedure (andvice versa) ......................................... 9-19

Ss. 19, 20 Application for Extension of Time ..... 9-20

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S. 21 Judgments on Admissions or CertainDocumentary Evidence....................... 9-23

S. 22 Subpoena ........................................... 9-23Ss. 23, 24 General .............................................. 9-24S. 25 Contempt of Court ............................ 9-25Schedule 4 Notice of Appeal (Informal Procedure)

(Section 4).......................................... 9-27Schedule 8 Notice of Discontinuance (Informal

Procedure) (Section 8) ........................ 9-28Schedule 14 Bill of Costs (Informal Procedure)

(Section 14) ........................................ 9-29Schedule 18 Election to Have Informal Procedure

Apply (Section 18) ............................. 9-30Schedule 19 Application for Extension of Time for the

Filing of a Notice of Objection (InformalProcedure) (Section 19) ...................... 9-31

Schedule 20 Application for Extension of Time WithinWhich an Appeal May be Instituted(Informal Procedure) (Section 20)....... 9-32

Chapter 10 Excise Act, 2001 Appeals ............................................. 10-11. Procedural Guide to Excise Act, 2001 Appeals ........ 10-2.12. Excise Act, 2001 Assessments, Objections and

Appeals, Sections 188 to 205................................... 10-33. Tax Court of Canada Rules of Procedure respecting

the Excise Act, 2001 (Informal Procedure) ............. 10-20S. 1 Short title........................................... 10-20S. 2 Interpretation ..................................... 10-20S. 3 Application ........................................ 10-20.1S. 4 Filing a Notice of Appeal................... 10-21S. 4.1 Filing of Other Documents................. 10-22S. 4.2 Filing Date......................................... 10-22S. 4.3 Electronic Filing................................. 10-22.1S. 5 Appellant’s Address for Service of

Documents......................................... 10-22.1S. 6 Reply to Notice of Appeal ................. 10-22.1S. 7 Expert Witnesses ................................ 10-23S. 8 Discontinuance................................... 10-24S. 8.1 Pronouncing and Entering of Judgments

.......................................................... 10-24Ss. 9-15 Costs.................................................. 10-25S. 16 Costs in Vexatious Proceedings .......... 10-28

TABLE OF CONTENTS


Ss. 17, 18 Removal of an Appeal from the InformalProcedure to the General Procedure (orvice versa) .......................................... 10-28

Ss. 19, 20 Application for Extension of Time ..... 10-28.1S. 21 Judgments on Admissions or Certain

Documentary Evidence....................... 10-31S. 22 Subpoena ........................................... 10-32Ss. 23, 24 General .............................................. 10-32.1S. 25 Contempt of Court ............................ 10-33Schedule 4 Notice of Appeal................................ 10-36Schedule 8 Notice of Discontinuance ................... 10-37Schedule 14 Bill of Costs ....................................... 10-38Schedule 18 Election.............................................. 10-39Schedule 19 Application for Extension of Time for

the Filing of a Notice of Objection.... 10-40Schedule 20 Application for Extension of Time

Within Which an Appeal May BeInstituted ........................................... 10-41

Chapter 11 Miscellaneous Statutes.................................................. 11-11. Air Travellers Security Charge Act Appeals............ 11-3

Procedural Guide............................................. 11-3Act, ss. 39 to 52............................................... 11-5Decisions ......................................................... 11-15

2. Old Age Security Act Appeals ................................ 11-171. Appeals under the Old Age Security Act, R.S.C.

1985, c. O-9, as am......................................... 11-17A. Old Age Security Act Appeal Provisions .. 11-17B. Tax Court of Canada Act Provisions

Applicable to Old Age Security Act Appeals................................................................ 11-19

C. Old Age Security Regulations, C.R.C.,c. 1246..................................................... 11-19

3. War Veterans Allowance Act and Civilian War-relatedBenefits Act Appeals .............................................. 11-211. Veterans Review and Appeal Board Act, 1995, c.

18, s. 33 ........................................................... 11-212. Tax Court of Canada Act, s. 18.29 — Procedure

Applying to Appeals From Decisions of VeteransReview and Appeal Board ............................... 11-21

4. Softwood Lumber Products Export Charge Act, 2006.............................................................................. 11-23

TABLE OF CONTENTS


Chapter 11.1 Cultural Property Export and Import Act Appeals ....... 11.1-11. Sections of the Cultural Property Export and Import Act

Applicable to Appeals............................................ 11.1-32. Transitional Provisions .......................................... 11.1-11

Index .............................................................................................. IND-1

VOLUME 2

Chapter 14 Judicial Review and Remedies in the Federal Court ....... 14-11. General.................................................................. 14-12. Recovery of Debts and Damages ........................... 14-23. Judicial Review of Actions and Conduct of Minister

of National Revenue............................................. 14-3A. Section 18........................................................ 14-4B. Federal Court Rules Applying to Applications

for Judicial Review .......................................... 14-83C. Staying Order of Tax Court............................. 14-84

Chapter 15 Tax Appeals in the Federal Court of Appeal.................. 15-11. Selected Provisions of the Federal Courts Act that

apply to Appeals of Tax Court Judgments andOrders ................................................................... 15-4A. Section 27 of the Federal Courts Act, R.S.C. 1985,

c. F-7, as amended........................................... 15-42. Appeals to Federal Court of Appeal from Ministerial

Decisions in Registration or Revocation of Status ofCharities, Foundations or Plans Provided in Sections172 and 180 of the Income Tax Act, R.S.C. 1985, c. 1(5th Supp.), as amended.......................................... 15-19A. The Statutory Provisions ................................. 15-19B. Case Law on Appeal re Charitable Status........ 15-23C. Federal Court Rules Applying to Appeals from

Ministerial Decisions under Sections 170 and 180of the Income Tax Act ..................................... 15-23

3. Powers of Federal Court of Appeal—Section 52 of theFederal Courts Act ................................................. 15-23

Chapter 16 Returns, Assessments, Payment and Appeals—Reported Cases ............................................................ 16-11. Common Steps Leading to an Income Tax Act Appeal

.............................................................................. 16-2.06

TABLE OF CONTENTS


2. Income Tax Act Division I/Excise Tax Act DivisionVIII —Returns, Assessments, Payment and Appeals.............................................................................. 16-2.8

3. Revocation of Registration of Certain Organizationsand Associations.................................................... 16-90.11

4. Income Tax Act Division J/Excise Tax Act DivisionVIII —Appeals to the Tax Court of Canada and theFederal Court ........................................................ 16-91

5. Income Tax Act Section 244/Excise Tax Act Sections333, 334, 335—Procedure and Evidence ................. 16-107

Chapter 17 Evidence in Tax Appeals............................................... 17-1

Accounting ............................................................................... 17-6.1Acting in Concert ..................................................................... 17-6.1Administrative Policy................................................................ 17-6.1Admissibility............................................................................. 17-6.1Admissions ............................................................................... 17-6.4Admitted or Agreed Facts ........................................................ 17-6.6Adventure in the Nature of Trade ............................................ 17-6.8Adverse Inference ..................................................................... 17-6.8Affidavit Evidence .................................................................... 17-6.8Agency ..................................................................................... 17-6.9Agency — Crown ..................................................................... 17-8.2Agreed Statement of Facts........................................................ 17-8.2Agreements............................................................................... 17-8.2Arm’s Length ........................................................................... 17-11Articles of Incorporation .......................................................... 17-12Audi Alteram Partem ................................................................ 17-12.1Audit Methodology .................................................................. 17-12.1Authentication of Documents ................................................... 17-12.1Backdating Documents ............................................................. 17-12.1Bad Debts ................................................................................ 17-12.1Bank Records ........................................................................... 17-12.3Beneficial Owner....................................................................... 17-12.3Benefits..................................................................................... 17-12.3Best Evidence Rule ................................................................... 17-12.5Bona Fide ................................................................................. 17-12.7Bookkeeping Entries ................................................................. 17-12.8Burden of Proof ....................................................................... 17-14Business Judgment.................................................................... 17-14Business Records ...................................................................... 17-14.1

TABLE OF CONTENTS


Canada Evidence Act................................................................. 17-14.2Canada Revenue Agency (CRA) Records ................................. 17-14.2Charter of Rights and Freedoms ................................................ 17-14.4Charitable Donations................................................................ 17-14.4Circumstantial Evidence............................................................ 17-14.4Commercial Practices/Commerical Realties ............................... 17-15Computer Records of CRA ...................................................... 17-16Contracts.................................................................................. 17-16Corporate Records ................................................................... 17-16Corporate Responsibility Attribution Rules .............................. 17-17Corporate Veil .......................................................................... 17-18Corporations—Control ............................................................. 17-18.04Corporations Information Act Filings......................................... 17-18.06Corroboration .......................................................................... 17-18.06Course of Conduct ................................................................... 17-18.07Court Considers What Was Actually Done............................... 17-19Court Decisions, Orders and Records ....................................... 17-24Credibility and Corroboration .................................................. 17-26Criminal Charges, Convictions or Acquittals ............................ 17-26.6Cross-Examination and Re-examination: Generally .................. 17-26.6Cross-Examination: The Rule in Browne v. Dunne ..................... 17-27Debates in the Legislature, Interpretation Bulletins ................... 17-28.02Departmental Practices ............................................................. 17-28.02Directors .................................................................................. 17-28.02Directors—Challenge Corporation’s Assessment ....................... 17-28.2.1Directors—Due Diligence Defence ............................................ 17-28.2.1Disability Tax Credit Certificate ............................................... 17-28.2.6Dividends ................................................................................. 17-28.2.6Documents—Generally ............................................................. 17-28.2.6Documents in Possession .......................................................... 17-28.2.7Documents or Credible Oral Evidence ...................................... 17-28.2.7Documents Prepared Ex Post Facto .......................................... 17-28.2.7Domestic Law .......................................................................... 17-29Donations................................................................................. 17-29Due Diligence ........................................................................... 17-29Economic Realities ................................................................... 17-30Elections................................................................................... 17-30Electronic Documents ............................................................... 17-30Employee or Independent Contractor ....................................... 17-30Estoppel—Generally ................................................................. 17-30Estoppel by Representation Against the Crown ........................ 17-30.2

TABLE OF CONTENTS


Advance Rulings................................................................. 17-35Interpretation Bulletins or Guides....................................... 17-35Previous Assessments.......................................................... 17-36.02

Estoppel by Representation Against the Taxpayer .................... 17-36.1Estoppel—Res Judicata (Cause of Action and Issue Estoppel)and Abuse of Process Through Relitigation ............................. 17-37

Generally ............................................................................ 17-37Criminal Convictions or Acquittals ..................................... 17-43Interlocutory Decisions ....................................................... 17-44.1Settlements ......................................................................... 17-44.2Stare Decisis ....................................................................... 17-44.3

Evidence of Provincial Law ...................................................... 17-44.3Evidence by Witnesses—Generally ............................................ 17-45Expenses................................................................................... 17-45

General............................................................................... 17-45Business Versus Personal .................................................... 17-48Invoices, Records, Receipts, and Vouchers.......................... 17-49

Expert Evidence........................................................................ 17-51Admissibility—Burden ........................................................ 17-51Admissibility of Four Categories of Witnesses withExpertise............................................................................. 17-52Admissibility and Weight of Expert Evidence ..................... 17-52Bias .................................................................................... 17-54.04Contents of Report............................................................. 17-55Cross-Examination ............................................................. 17-57Disqualification .................................................................. 17-58

Function of an Expert Witness ................................................. 17-58.1Immunity from Civil Suit.......................................................... 17-58.2Production of Documents By Expert When Testifying .............. 17-58.2Qualifications ........................................................................... 17-60Service of Affidavit ................................................................... 17-61Subjects of Expert Evidence...................................................... 17-62

Accounting ......................................................................... 17-62Appraisal............................................................................ 17-65Valuation—Use of Hindsight .............................................. 17-68Domestic Law .................................................................... 17-68.1Economics/Profitability/Reasonable Expectation of Profit/Rate of Return/Hedging ..................................................... 17-69Foreign Law....................................................................... 17-69General............................................................................... 17-70.2Handwriting ....................................................................... 17-71

TABLE OF CONTENTS


Highest and Best Use.......................................................... 17-71Intention............................................................................. 17-72Meaning of Words.............................................................. 17-72Religion.............................................................................. 17-73Scientific Research .............................................................. 17-73Surveys ............................................................................... 17-74Tax Treaties ....................................................................... 17-74Ultimate Issue .................................................................... 17-74

Facebook.................................................................................. 17-74.1Failure to Call Witness or Lead Evidence ................................. 17-74.2Failure of Subpoenaed Witness to Testify ................................. 17-74.6Fair Market Value.................................................................... 17-74.6Financial Statements................................................................. 17-76Foreign Judgments ................................................................... 17-76.1Foreign Law............................................................................. 17-76.1Fraud ....................................................................................... 17-76.1Gifts ......................................................................................... 17-76.7Handwriting ............................................................................. 17-76.12Hearsay .................................................................................... 17-76.12Identity Theft ........................................................................... 17-80.1Incomplete Transactions ........................................................... 17-80.1Intention................................................................................... 17-80.2

Intention — Adventure in the Nature of the Trade............. 17-80.2Intention — Capital Gains Deduction ................................ 17-80.4Intention — Carry on Business for Profit ........................... 17-80.4Intention — Corporation or Group .................................... 17-80.5Intention — Employee vs. Independent Contractor............. 17-80.6Intention — Form and Legal Requirements VersusIntention ........................................................................... 17-80.6Intention — Motive and Main Reasons .............................. 17-80.7Intention — New Housing Rebate ...................................... 17-80.8Intention — Personal Service Business ................................ 17-80.8Intention — Primary and Secondary Intention.................... 17-80.9Intention — Proof of .......................................................... 17-83Intention — Relevant Time ................................................ 17-84.2Intention — Tax Savings .................................................... 17-84.2Intention — Taxpayer’s Statements of ................................ 17-84.2

Internet Web Sites .................................................................... 17-84.2Invoices .................................................................................... 17-84.3Joint Ownership........................................................................ 17-84.4Judicial Admissions .................................................................. 17-84.4

TABLE OF CONTENTS


Judicial Findings....................................................................... 17-84.5Judicial Notice: Generally ......................................................... 17-84.5Judicial Notice: Legislative Facts/Social Facts........................... 17-85Legislation................................................................................ 17-86.01Loans ....................................................................................... 17-86.01Mandate ................................................................................... 17-86.02Minister Subpoenaing Appellant ............................................... 17-86.02Minutes or Resolutions............................................................. 17-86.02Mistake of Law ........................................................................ 17-86.02Motive...................................................................................... 17-86.02Non Est Factum ........................................................................ 17-86.02Notice ...................................................................................... 17-86.02OECD Guidelines ..................................................................... 17-86.03Opinion Evidence ..................................................................... 17-86.03Oral History ............................................................................. 17-86.1Other Taxpayers ....................................................................... 17-86.1Ownership ................................................................................ 17-88.1Parliamentary Privilege ............................................................. 17-88.3Parol or Extrinsic Evidence....................................................... 17-88.3Partnership ............................................................................... 17-92Pleadings .................................................................................. 17-95Presumptions of Evidence ......................................................... 17-95Prima Facie Evidence................................................................ 17-99Primarily .................................................................................. 17-99Prior Consistent Statements ...................................................... 17-99Prior Convictions...................................................................... 17-100Prior Inconsistent Statements.................................................... 17-100Prior Tax Filings ...................................................................... 17-100Privilege.................................................................................... 17-100.1

Privilege—Statements Made in Court Proceedings .............. 17-100.2Procedure and Evidence, Statutory Provisions .......................... 17-101

Excise Tax Act Section 334(1)—Sending By Mail ............... 17-101Income Tax Act Section 244/Excise Tax Act Section 335/Employment Insurance Act Section 102—Procedure andEvidence ............................................................................. 17-101Generally ............................................................................ 17-101Income Tax Act Subsection 244(5)/Excise Tax ActSubsection 335(1)/Employment Insurance Act 102(5)............ 17-101Income Tax Act Subsection 244(7)/Excise Tax ActSubsection 335(3)/Employment Insurance Act 102(7)............ 17-102.01

TABLE OF CONTENTS


Income Tax Act Subsection 244(9)/Excise Tax ActSubsection 335(5)/Employment Insurance Act 102(9)............ 17-102.02Income Tax Act Subsection 244(10)/Excise Tax ActSubsection 335(6)/Employment Insurance Act 102(10) .......... 17-102.1Income Tax Act Subsection 244(12)/Employment InsuranceAct 102(12)........................................................................ 17-102.2.2Income Tax Act Subsection 244(13)/Excise Tax ActSubsection 335(8)/Employment Insurance Act 102(13) .......... 17-102.5Income Tax Act Subsection 244(14)/Excise Tax ActSubsection 335(10) .............................................................. 17-102.6Income Tax Act Subsection 244(15)/Excise Tax ActSubsection 335(11)/Employment Insurance Act 102(14) ........ 17-102.7Income Tax Act Subsection 244(20) .................................... 17-102.8

Profit ........................................................................................ 17-102.9Provincial Law ......................................................................... 17-102.9Provincial Laws of Evidence ..................................................... 17-103Purpose .................................................................................... 17-103Reasonableness ......................................................................... 17-104Rebuttal Evidence..................................................................... 17-104.4Recent Fabrication ................................................................... 17-104.5Recharacterization .................................................................... 17-104.5Reciprocity of Tax Treatment ................................................... 17-104.5Reconstructed Notices of Assessment........................................ 17-104.5Rectification Orders.................................................................. 17-105Refreshing Memory of Witness................................................. 17-106.2Relevance ................................................................................. 17-106.2Res Judicata ............................................................................. 17-106.3Rescission ................................................................................. 17-106.3Residence ................................................................................. 17-106.4Retroactive Tax Planning ......................................................... 17-106.6Returns..................................................................................... 17-106.6Sale .......................................................................................... 17-106.7Scientific Research .................................................................... 17-106.7Secondary Intention.................................................................. 17-106.9Sending (and Receipt) of Notice of Assessment......................... 17-106.10Series of Transactions or Events ............................................... 17-106.10Set-offs ..................................................................................... 17-106.13Settlements ............................................................................... 17-106.13Sham ........................................................................................ 17-107Shares....................................................................................... 17-108.4Similar Fact Evidence ............................................................... 17-108.4

TABLE OF CONTENTS


Source Deductions .................................................................... 17-108.6Spoliation ................................................................................. 17-109Standard of Proof..................................................................... 17-110Stare Decisis ............................................................................. 17-110Statistics Canada ...................................................................... 17-110Statute of Frauds...................................................................... 17-110.1Substance Versus Form ............................................................ 17-110.1Substantially—Substantially All ................................................ 17-111Summaries ................................................................................ 17-111T401 Reports............................................................................ 17-112.1Tax Planning/Tax Oriented Transactions/Tax Saving Intention. 17-112.1Transfers .................................................................................. 17-112.4Trusts ....................................................................................... 17-112.4.01Video........................................................................................ 17-114Wilful Blindness........................................................................ 17-114Window Dressing ..................................................................... 17-116Working Papers ........................................................................ 17-117

Chapter 18 Interpretation of Tax Statutes....................................... 18-1The Modern Approach ............................................................. 18-3

The Rule of Strict Interpretation Gives Way to the ModernApproach ..................................................................... 18-3

The Modern Approach ....................................................... 18-3Object, Spirit and Purpose .................................................. 18-8

Charter of Rights and Freedoms/Charter Values......................... 18-11Complementary Principles of Interpretation.............................. 18-12

Absolute vs. Strict Liability ................................................ 18-12Absurd Results/Common Sense Results .............................. 18-13Ambiguities ........................................................................ 18-16Amendments....................................................................... 18-20Clear Language/Plain and Ordinary Meaning ..................... 18-20Common Sense ................................................................... 18-25Conflict Between Statutes ................................................... 18-25Contemporanea exposito ...................................................... 18-26Context .............................................................................. 18-26Deeming Provisions ............................................................ 18-26Definition Sections.............................................................. 18-30Departure from General Principles of Law ......................... 18-31Directory vs. Mandatory Words ......................................... 18-32Double Taxation................................................................. 18-32Every Provision Given Meaning ......................................... 18-35Exemption Provisions ......................................................... 18-37

TABLE OF CONTENTS


Fairness .............................................................................. 18-39General Versus Specific Provisions/Generalia SpecialibusNon Degorant ..................................................................... 18-41Humane and Compassionate Construction ......................... 18-44Implied Repeal ................................................................... 18-44Impossibility ....................................................................... 18-44Incentive Provisions ............................................................ 18-45Inconvenient Effects ........................................................... 18-45Judicial Change in Law ...................................................... 18-45Judicial Redrafting ............................................................. 18-45Law in Force ...................................................................... 18-50Meaning of Words from Surrounding or Similar Text ........ 18-50

i. Different Words in Same Statute ........................... 18-50ii. Headings/Marginal Notes/Preambles...................... 18-51iii. Implied Exclusion/Expressio Unius Est Exclusio

Alterius .................................................................. 18-53iv. Long Title ............................................................. 18-56.1v. Punctuation ........................................................... 18-56.1vi. Same Words in Other Statutes ............................... 18-56.1vii. Same Words in Same Statute ................................. 18-57viii. Statute Book as a Whole ....................................... 18-59ix. Statutes in pari materia .......................................... 18-60x. Surrounding Words/Ejusdem Generis/Noscitur a

Sociis ..................................................................... 18-60.1xi. Vagueness.............................................................. 18-63

Penalties ............................................................................. 18-64Predictability and Consistency ............................................ 18-64.1Residual Presumption in Favour of Taxpayer ..................... 18-64.1Scheme of the Act .............................................................. 18-64.1Singular includes Plural ...................................................... 18-68Social Benefit or Welfare Legislation .................................. 18-68Substance over Form.......................................................... 18-68.1Symmetry of Treatment ...................................................... 18-68.1Words Are Elastic .............................................................. 18-68.2

Aboriginal Peoples.................................................................... 18-68.2Constitutionality ....................................................................... 18-68.2Equitable Considerations .......................................................... 18-68.3Extrinsic Evidence .................................................................... 18-68.3

Accounting Principles ......................................................... 18-68.3Administrative Practices...................................................... 18-68.3Bills and Draft Legislation.................................................. 18-68.3

TABLE OF CONTENTS


Budget Speeches and Papers, Hansard,White Papers, Debates,Commissions, Committees ............................................ 18-68.4

Budgetary Policy................................................................. 18-76CICA Handbook ................................................................ 18-76Commercial/Economic Reality ............................................ 18-76Dictionary Definitions ........................................................ 18-77Draft Legislation ................................................................ 18-80Explanatory or Technical Notes, Technical Interpretationsand Press Releases .............................................................. 18-80Interpretation Bulletins, GST/ HST Memoranda, InformationCirculars and Guides .......................................................... 18-84Legislation Not Proclaimed in Force................................... 18-88.1Legislative History and Effect of Amendment..................... 18-88.1Model Legislation............................................................... 18-90Modern Context ................................................................. 18-90Notice of Ways and Means Motions................................... 18-90Ordinary or Technical Meaning .......................................... 18-90Prior Judicial Decisions and Interpretation ......................... 18-96Regulatory Impact Analysis Statements .............................. 18-96Rulings and Opinions ......................................................... 18-97Studies................................................................................ 18-98

Fair, Large Liberal Construction—Section 12 of theInterpretation Act................................................................ 18-98

Foreign Law.............................................................................. 18-98GAAR....................................................................................... 18-98Goods and Services Tax ............................................................ 18-100Illegality .................................................................................... 18-100Income Tax Act — Nature and Purpose .................................... 18-100International Law...................................................................... 18-101Jurisprudence of Other Jurisdictions .......................................... 18-102Laws of General Application ..................................................... 18-102.1Limitation Periods ..................................................................... 18-102.2.1Organizing Principle .................................................................. 18-102.2.1Other Official Language ............................................................ 18-102.2.1Penalties .................................................................................... 18-103Presumptions in Statutory Interpretation ................................... 18-103Presumptions — In Favour of Taxpayer .................................... 18-108Principles of Horizontal and Vertical Equity .............................. 18-108Provincial Law .......................................................................... 18-109Public Policy.............................................................................. 18-110Reference to Part of Enactment ................................................. 18-111

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Regulations................................................................................ 18-111Regulatory Statutes ................................................................... 18-114Repeal ....................................................................................... 18-114Retroactivity/Retrospectivity...................................................... 18-114Schedules ................................................................................... 18-118.2Scientific Research ..................................................................... 18-118.3Stare Decisis and Obiter Dicta ................................................... 18-118.3Tax Avoidance .......................................................................... 18-118.3Tax Policy ................................................................................. 18-122Tax Sparing............................................................................... 18-122Transitional Provisions .............................................................. 18-122.1Treaties...................................................................................... 18-123United Nations Resolutions ....................................................... 18-133Unproclaimed Legislation .......................................................... 18-133Words and Phrases ................................................................... 18-134

“Active” ............................................................................. 18-134“All” or “Substantially All”................................................ 18-134“And”/“Or”........................................................................ 18-136“Arrangement” ................................................................... 18-137“As a Consequence of”/“By Reason of”/“By Virtue of”...... 18-137“Available”......................................................................... 18-138“Beneficial Owner” ............................................................. 18-138“Bona Fide” ........................................................................ 18-138“Carry On Business” .......................................................... 18-138“Debt” ............................................................................... 18-138“Deductible/Deducted” ....................................................... 18-139“Expense”........................................................................... 18-139“Fair Market Value” .......................................................... 18-139“For the Purposes Of”........................................................ 18-139“Forward Contract” ........................................................... 18-140“From Time to Time” ........................................................ 18-140“Good Faith” ..................................................................... 18-140“Hedge” ............................................................................. 18-140“Hypothesis” ...................................................................... 18-140“In the Course of”.............................................................. 18-141“Interest”............................................................................ 18-141“Inventory” ........................................................................ 18-141“Means” or “Includes” ....................................................... 18-142“Mutatis Mutandis”/“Any Modification Circumstances

Require”....................................................................... 18-144“Notwithstanding Any Other Enactment”........................... 18-144

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“On Behalf Of” .................................................................. 18-144“One of the Main Purposes”............................................... 18-144“Portfolio Investments” ...................................................... 18-144“Prescribed” ....................................................................... 18-144“Primary”/“Primarily”/“Principal”...................................... 18-145“Principal Purpose” ............................................................ 18-146“Purpose”........................................................................... 18-146“Purport” ........................................................................... 18-146.1“Reasonable”...................................................................... 18-146.1“Relating to”, “in relation to” and “in respect of” and

“in connection with”..................................................... 18-147“Shall” or “May” ............................................................... 18-148“Syndicate” ........................................................................ 18-151“Taken Together”............................................................... 18-151“Tax Accrual Working Papers” .......................................... 18-151“Taxpayer”......................................................................... 18-152“Without limiting the generality of the foregoing” .............. 18-152

Chapter 19 Charter of Rights and Freedoms ................................... 19-1Part IGuarantee of Rights and FreedomsS. 1 Rights and Freedoms in Canada ........ 19-4.01Fundamental FreedomsS. 2 Fundamental Freedoms...................... 19-9Democratic RightsS. 3 Democratic Rights of Citizens ............ 19-17S. 4 Maximum Duration of Legislative Bodies

.......................................................... 19-17S. 5 Annual Sitting of Legislative Bodies ... 19-17Mobility RightsS. 6 Mobility of Citizens ........................... 19-17Legal RightsS. 7 Life, Liberty and Security of Person... 19-19S. 8 Search or Seizure ............................... 19-24.6S. 9 Detention or Imprisonment ................ 19-28S. 10 Arrest or Detention............................ 19-28S. 11 Proceedings in Criminal and Penal

Matters .............................................. 19-29S. 12 Treatment or Punishment................... 19-32.4S. 13 Self-incrimination ............................... 19-33S. 14 Interpreter.......................................... 19-34.1Equality Rights

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S. 15 Equality Before and Under Law and EqualProtection and Benefit of Law............ 19-34.2

Official Languages of CanadaS. 16 Official Languages of Canada ............ 19-46.7S. 16.1 English and French Linguistic Communities

in New Brunswick .............................. 19-46.7S. 17 Proceedings of Parliament .................. 19-47S. 18 Parliamentary Statutes and Records ... 19-47S. 19 Proceedings in Courts Established by

Parliament.......................................... 19-47S. 20 Communications by Public with Federal

Institutions......................................... 19-48S. 21 Continuation of Existing Constitutional

Provisions .......................................... 19-48S. 22 Rights and Privileges Preserved .......... 19-48Minority Language Educational RightsS. 23 Language of Instruction ..................... 19-48EnforcementS. 24 Enforcement of Guaranteed Rights and

Freedoms ........................................... 19-49GeneralS. 25 Aboriginal Rights and Freedoms Not

Affected by Charter............................ 19-58.3S. 26 Other Rights and Freedoms Not Affected

by Charter.......................................... 19-58.3S. 27 Multicultural Heritage........................ 19-58.3S. 28 Rights Guaranteed Equally to Both Sexes

.......................................................... 19-58.3S. 29 Rights Respecting Certain Schools

Preserved............................................ 19-58.4S. 30 Application to Territories and Territorial

Authorities ......................................... 19-59S. 31 Legislative Powers Not Extended ....... 19-59Application of CharterS. 32 Application of Charter — Exception .. 19-59S. 33 Exception Where Express Declaration 19-60CitationS. 34 Citation.............................................. 19-61Part IIRights of the Aboriginal Peoples of Canada

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S. 35 Recognition of Existing Aboriginal andTreaty Rights ..................................... 19-61

Part VIIGeneralS. 52 Primacy of Constitution of Canada .... 19-63

Chapter 20 Consent Judgments....................................................... 20-11. Revenue Canada Administrative Policy Regarding

Settlement.............................................................. 20-2.12. Tax Court of Canada Precedents ........................... 20-4.1

A. Informal Procedure Consent to Judgment ........ 20-4.1B. General Procedure ........................................... 20-4.2

i. Consent to Judgment ............................... 20-4.2ii. Judgment................................................. 20-5

C. Settlement Under Subsec. 169(3) ITA .............. 20-6i. Minutes of Settlement.............................. 20-6ii. Discontinuance ........................................ 20-8

Chapter 21 Remission Orders, Taxpayer Relief, The Taxpayer Bill ofRights and the Taxpayers’Ombudsman.......................... 21-11. Remission Orders

A. Section 23 of the Financial Administration Act,R.S.C., c. F-11, as amended by S.C. 1991, c. 24 21-2

B. CRA Remission Guide, 2014-10 — CRARemission Guide — A Guide for the Remissionof Income Tax, GST/HST, Excise Tax, ExciseDuties or FST Under the Financial AdministrationAct .................................................................. 21-8

2. Taxpayer Relief ProvisionsA. Taxpayer Relief: CRA IC07-1R1 Taxpayer Relief

Provisions, dated August 18, 2017 ................... 21-25B. Taxpayer Relief: Cases..................................... 21-58.16

3. GST/HST Taxpayer Relief ProvisionsA. Section 281.1 of the Excise Tax Act, R.S.C. 1985,

c. E-15, as amended................................... 21-58.17B. GST/HST Memorandum 16-3 dated January 2009

— Cancellation or Waiver of Penalties and/orInterest ............................................................ 21-59

4. Taxpayer Bill of Rights.......................................... 21-675. The Taxpayers’ Ombudsman ................................. 21-68

Chapter 22 The History of Tax Appeals ......................................... 22-11. 1917-1923 - Board of Referees ................................. 22-1

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2. 1923-1946 - Exchequer Court ................................... 22-43. 1946-1950 - Income Tax Appeal Board .................... 22-64. 1950-1970 - Tax Appeal Board/Exchequer Court ..... 22-125. 1970-1983 - Tax Review Board/Federal Court.......... 22-156. 1983-1990 - Tax Court of Canada/Federal Court ..... 22-197. January 1, 1991 - Tax Court of Canada................... 22-21

Appendix A Canada Evidence Act.................................................... A-1

Short TitleS. 1 Short title........................................... A-3Part I — ApplicationS. 2 Application ........................................ A-3WitnessesS. 3 Interest or crime................................. A-3S. 4 Accused and spouse ........................... A-4S. 5 Incriminating questions ...................... A-6.1S. 6 Evidence of person with physical

disability ............................................ A-7S. 6.1 Identification of accused..................... A-8S. 7 Expert witnesses ................................. A-8S. 8 Handwriting comparison .................... A-9S. 9 Adverse witnesses ............................... A-11S. 10 Cross-examination as to previous

statements .......................................... A-20.1S. 11 Cross-examination as to previous oral

statements .......................................... A-29S. 12 Examination as to previous conviction A-32Oaths and Solemn AffirmationsS. 13 Who may administer oaths................. A-36.2S. 14 Solemn affirmation by witness instead of

oath ................................................... A-37S. 15 Solemn affirmation by deponent......... A-37S. 16 Witness whose capacity is in question. A-37S. 16.1 Person under fourteen years of age..... A-38.2Judicial NoticeS. 17 Imperial Acts, etc. .............................. A-39S. 18 Acts of Canada .................................. A-39Documentary EvidenceS. 19 Copies by Queen’s Printer .................. A-39S. 20 Imperial proclamations, etc. ............... A-40

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S. 21 Proclamations, etc., of Governor General.......................................................... A-40

S. 22 Proclamations, etc., of LieutenantGovernor ........................................... A-41

S. 23 Evidence of judicial proceedings, etc... A-42S. 24 Certified copies .................................. A-45S. 25 Books and documents ........................ A-46S. 26 Books kept in offices under Government

of Canada .......................................... A-46.1S. 27 Notarial acts in Quebec...................... A-46.3S. 28 Notice of production of book or document

.......................................................... A-46.3S. 29 Copies of entries ................................ A-47S. 30 Business records to be admitted in evidence

.......................................................... A-52S. 31 Definitions ......................................... A-60.8S. 31.1 Authentication of electronic documents

.......................................................... A-60.8.2S. 31.2 Application of best evidence rule........ A-60.8.3S. 31.3 Presumption of integrity..................... A-60.8.4S. 31.4 Presumption regarding secure electronic

signatures ........................................... A-60.8.6S. 31.5 Standards may be considered ............. A-60.8.6S. 31.6 Proof by affidavit............................... A-60.8.6.1S. 31.7 Application ........................................ A-60.8.7S. 31.8 Definitions ......................................... A-60.8.7S. 32 Order signed by Secretary of State ..... A-60.8.8S. 33 Proof of handwriting of person certifying

.......................................................... A-60.8.8S. 34 Attesting witness ................................ A-60.8.8S. 35 Impounding of forged instrument....... A-60.8.8S. 36 Construction ...................................... A-60.8.9InterpretationS. 36.1 Definition of Official .......................... A-60.8.9Specified Public InterestS. 37 Objection to disclosure of information A-60.8.9S. 37.1 Appeal to court of appeal .................. A-60.10S. 37.2 Limitation periods for appeals to Supreme

Court of Canada ................................ A-60.11S. 37.21 [Repealed 2004 c. 12, s. 18.]................ A-60.11S. 37.3 Protection of right to a fair trial......... A-60.11

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International Relations and National Defence and NationalSecurityS. 38 Definitions ......................................... A-61S. 38.01 Notice to Attorney General of Canada A-61S. 38.02 Disclosure prohibited ......................... A-64S. 38.03 Authorization by Attorney General of

Canada .............................................. A-64.1S. 38.031 Disclosure agreement.......................... A-64.1S. 38.04 Application to Federal Court ............. A-64.2S. 38.05 Report relating to proceedings ........... A-64.5S. 38.06 Disclosure order ................................. A-64.5S. 38.07 Notice of order .................................. A-64.6.1S. 38.08 Automatic review ............................... A-64.6.1S. 38.09 Appeal to Federal Court of Appeal .... A-64.6.1S. 38.1 Limitation periods for appeals to

Supreme Court of Canada.................. A-64.7S. 38.11 Special rules ....................................... A-64.7S. 38.12 Protective order.................................. A-64.8S. 38.13 Certificate of Attorney General of Canada

.......................................................... A-64.8S. 38.131 Application for review of certificate.... A-64.9S. 38.14 Protection of right to a fair trial......... A-64.10S. 38.15 Effect of fiat....................................... A-64.11S. 38.16 Regulations ........................................ A-64.11S. 38.17 Annual Report ................................... A-64.11Confidences of the Queen’s Privy Council for CanadaS. 39 Objection relating to a confidence of the

Queen’s Privy Council ........................ A-64.12Provincial Laws of EvidenceS. 40 How applicable .................................. A-69Statutory DeclarationsS. 41 Solemn declarations ........................... A-72Insurance ProofsS. 42 Affidavits, etc..................................... A-73Part II—ApplicationS. 43 Foreign courts.................................... A-73InterpretationS. 44 Definitions ......................................... A-73S. 45 Construction ...................................... A-73Procedure

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S. 46 Order for examination of witness inCanada .............................................. A-74

S. 47 Enforcement of the order ................... A-74.2S. 48 Expenses and conduct money ............. A-74.3S. 49 Administering oath............................. A-75S. 50 Right of refusal to appear or produce

document .......................................... A-75S. 51 Rules of court .................................... A-75Part III—ApplicationS. 52 Application of this Part...................... A-76Oaths and Solemn AffirmationsS. 53 Oaths taken abroad............................ A-77Documentary EvidenceS. 54 Documents to be admitted in evidence A-77

Appendix B Interpretation Act......................................................... B-1Short TitleS. 1 Short title........................................... B-3InterpretationS. 2 Definitions ......................................... B-3ApplicationS. 3 Application ........................................ B-4.1Enacting Clause of ActsS. 4 Enacting clause .................................. B-5OperationS. 5 Royal Assent...................................... B-5Day Fixed for Commencement or RepealS. 6 Operation when date fixed for

commencment or repeal ..................... B-6Regulation Prior to CommencementS. 7 Preliminary proceedings ..................... B-6Territorial OperationS. 8 Territorial operation........................... B-7Rules of ConstructionS. 8.1 Duality of legal traditions and application

of provincial law ................................ B-8S. 8.2 Terminology....................................... B-8.2S. 9 Provisions in private Acts................... B-8.2Law Always SpeakingS. 10 Law always speaking.......................... B-8.2Imperative and Permissive ConstructionS. 11 “Shall” and “may” ............................. B-8.3

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Enactments RemedialS. 12 Enactments deemed remedial.............. B-9Preambles and Marginal NotesS. 13 Preamble ............................................ B-11S. 14 Marginal notes and historical references

.......................................................... B-11Application of Interpretation ProvisionsS. 15 Application of definitions and interpretation

rules ................................................... B-11S. 16 Words in regulations .......................... B-13Her MajestyS. 17 Her Majesty not bound or affected unless

stated ................................................. B-14ProclamationsS. 18 Proclamation...................................... B-14.01OathsS. 19 Administration of oaths ..................... B-14.1Reports to ParliamentS. 20 Reports to Parliament ........................ B-14.1CorporationsS. 21 Powers vested in corporations ............ B-14.1Majorities and QuorumS. 22 Majorities........................................... B-15Appointment, Retirement and Powers of OfficersS. 23 Public officers hold office during pleasure

.......................................................... B-16S. 24 Implied powers respecting public officers

.......................................................... B-17EvidenceS. 25 Documentary evidence ....................... B-18Computation of TimeS. 26 Time limits and holidays .................... B-18.1S. 27 Clear days .......................................... B-19S. 28 Calculation of a period of months after or

before a specified day......................... B-20S. 29 Time of the day.................................. B-20S. 30 Time when specified age attained ....... B-21Miscellaneous RulesS. 31 Reference to provincial court judge, etc.

.......................................................... B-21S. 32 Forms ................................................ B-22

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S. 33 Gender............................................... B-22.1OffencesS. 34 Indictable and summary conviction

offences.............................................. B-22.2Powers to Enter Dwelling-houses to Carry out ArrestsS. 34.1 Authorization to enter dwelling-house B-23DefinitionsS. 35 General definitions ............................. B-23S. 36 Construction of “telegraph” ............... B-31S. 37 Construction of “year”....................... B-31S. 38 Common names ................................. B-32S. 39 Affirmative and negative resolutions... B-32References and CitationsS. 40 Citation of enactment......................... B-33S. 41 Reference to two or more parts, etc.... B-33Repeal and AmendmentS. 42 Power of repeal or amendment reserved

.......................................................... B-34S. 43 Effect of repeal................................... B-34.1S. 44 Repeal and substitution...................... B-35S. 45 Repeal does not imply enactment was

in force .............................................. B-38Demise of CrownS. 46 Effect of demise ................................. B-43Schedule (Section 35) ................................................... B-43

Appendix C Income Tax Conventions Interpretation Act................... C-1Short titleS. 1 Short title........................................... C-1DefinitionS. 2 Definition of “convention” ................. C-2InterpretationS. 3 Meaning of undefined terms............... C-2S. 4 Permanent establishments in Canada.. C-3S. 4.1 Application of section 245 of the Income

Tax Act.............................................. C-3S. 4.2 Stock exchanges ................................. C-4S. 4.3 Application of section 94 of the Income

Tax Act.............................................. C-4S. 5 Definitions ......................................... C-4S. 5.1 Definition of “pension” ...................... C-5S. 6 Meaning of “interest”......................... C-6

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S. 6.1 Transitional........................................ C-6S. 6.2 Partnerships ....................................... C-6S. 6.3 Gains arising in Canada ..................... C-7ApplicationS. 7 Application ........................................ C-7

Appendix D Practice Notes.............................................................. D-1

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