(81) See Tax Court of Canada
Rules (Informal Procedure), SOR/90-688b [Tax Court Informal Procedure].
(11) As proposed in: Department of Finance, News Release, 2011-116, "Government Invites Comments on Proposals to Improve the Caseload Management of the Tax Court of Canada
" (10 November 2011) online: Department of Finance News Releases <http://www.fin.gc.ca/n11/11-116-eng.asp> [News Release].
Taking this logic back to the Tax Court of Canada
, the MIL Investments case ultimately stands for a tax regime that is freshly minted for the twenty-first century and as ripe as a nineteenth century chestnut.
First, it violated the principle set out by the Supreme Court of Canada in Shell Canada that "the taxpayer's legal relationships must be respected in tax cases," and that "[r]echaracterization is only permissible if the label attached by the taxpayer to the particular transaction does not properly reflect its actual legal effect." (68) Where the agreement had acquired legal effect by the parties receiving payments from OHIP, it was not open for the Tax Court of Canada
to recharacterize the agreement for tax purposes.
2006, when the Tax Court of Canada
heard MIL (Investments) S.A.
Cameco received notification that the Canada Revenue Agency, or CRA, has filed an appeal with the Federal Court of Appeal regarding the Tax Court of Canada
decision of September 26, which found in favor of Cameco for tax years 2003, 2005 and 2006.
Marechaux, appealed the Minister's decision in Marechaux v R ("Marechaux [TCC]"), only to have his appeal dismissed by both the Tax Court of Canada
and the Federal Court of Appeal.
In January 2016, the Federal Court of Appeal affirmed the decision of the Tax Court of Canada
in Marzen Artistic Aluminum Ltd.
However, a recent Tax Court of Canada
decision (Andrew Peller Limited vs.
It is because Duncan wrote a character reference letter in June 2011 to the Tax Court of Canada
on behalf of a constituent.
"The Tax Court of Canada
was called upon to decide pursuant to the Convention whether the Appellant was required to pay to Canada the income tax on his Canadian business income.
Describing the Ali appellants' circumstances as "certainly sympathetic", (50) Justice Woods in the Tax Court of Canada
(although referring to the distinction in Auton between benefits which were and were not provided under the legislation) proceeded to an analysis of whether there had been a breach of section 15.