Gladwin Realty Corporation v. Canada, 2020 FCA 142
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Court of Appeal (Canada) |
| Citation | 2020 FCA 142 |
| Date | 14 September 2020 |
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10 practice notes
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Deans Knight Income Corporation v Canada,
... 2012 FCA 258 , [2014] 2 F.C.R. 199 ; Lipson v. Canada, 2009 SCC 1 , [2009] 1 S.C.R. 3 ; The Gladwin Realty Corporation v. The Queen, 2020 FCA 142, [2020] 6 C.T.C. 185 ; Commissioners of Inland Revenue v. Duke of Westminster, [1936] A.C. 1 ; Craven v. White, [1989] A.C. 398 ; Canada v......
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Deans Knight Income Corp. v. Canada, 2023 SCC 16
... 2012 FCA 258 , [2014] 2 F.C.R. 199 ; Lipson v. Canada, 2009 SCC 1 , [2009] 1 S.C.R. 3 ; The Gladwin Realty Corporation v. The Queen, 2020 FCA 142, [2020] 6 C.T.C. 185 ; Commissioners of Inland Revenue v. Duke of Westminster, [1936] A.C. 1 ; Craven v. White, [1989] A.C. 398 ; Canada v......
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Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
...the capital gain it had realized was exempt 188 ITA , above note 1, ss 83(2), 89(1), and 184(2); Gladwin Realty Corporation v Canada , 2020 FCA 142 at paras 56f [ Gladwin Realty ]. 189 ITA , above note 1, ss 40(3.1) and 40(3.12). Gladwin Realty , above note 188 at paras 63f. 190 Gladwin Rea......
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Deans Knight: The Case For Rethinking GAAR Amendments
...Holdings Ltd. v. Canada, 2011 SCC 63, [2011] 3 S.C.R. 721, at paras. 71-72; see also The Gladwin Realty Corporation v. The Queen, 2020 FCA 142, [2020] 6 C.T.C. 185, at para. 85; D. G. Duff, "General Anti-Avoidance Rules Revisited: Reflections on Tim Edgar's 'Building a Better GAAR'" (2020),......
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5 cases
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Deans Knight Income Corporation v Canada,
... 2012 FCA 258 , [2014] 2 F.C.R. 199 ; Lipson v. Canada, 2009 SCC 1 , [2009] 1 S.C.R. 3 ; The Gladwin Realty Corporation v. The Queen, 2020 FCA 142, [2020] 6 C.T.C. 185 ; Commissioners of Inland Revenue v. Duke of Westminster, [1936] A.C. 1 ; Craven v. White, [1989] A.C. 398 ; Canada v......
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Deans Knight Income Corp. v. Canada, 2023 SCC 16
... 2012 FCA 258 , [2014] 2 F.C.R. 199 ; Lipson v. Canada, 2009 SCC 1 , [2009] 1 S.C.R. 3 ; The Gladwin Realty Corporation v. The Queen, 2020 FCA 142, [2020] 6 C.T.C. 185 ; Commissioners of Inland Revenue v. Duke of Westminster, [1936] A.C. 1 ; Craven v. White, [1989] A.C. 398 ; Canada v......
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3295940 Canada Inc. v. The Queen, 2022 TCC 68
...39 of the decision in The Gladwin Realty Corporation v. Canada, 2019 TCC 62 [Gladwin TCC], upheld by the Federal Court of Appeal, 2020 FCA 142 [Gladwin FCA], analyzed the provisions pertaining to the CDA, which is the interpretation that Noël, J. used to support the decision upheld i......
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Total Energy Services Inc., 2024 TCC 12
...the Federal Court of Appeal in the decisions of Wild v. Canada, 2018 FCA 114 at paragraphs 30-39 and Gladwin Realty Corporation v. Canada 2020 FCA 142 at paragraph (2) Was there a series of transactions that included avoidance transactions that resulted in the tax benefit? [30] Section 245(......
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4 firm's commentaries
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Deans Knight: The Case For Rethinking GAAR Amendments
...Holdings Ltd. v. Canada, 2011 SCC 63, [2011] 3 S.C.R. 721, at paras. 71-72; see also The Gladwin Realty Corporation v. The Queen, 2020 FCA 142, [2020] 6 C.T.C. 185, at para. 85; D. G. Duff, "General Anti-Avoidance Rules Revisited: Reflections on Tim Edgar's 'Building a Better GAAR'" (2020),......
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Highlights Of Canada's 2022 Federal Budget
...30, 2020. 2 1245959 Alberta Ltd. v. Canada (Attorney General), 2018 FCA 114. 3 For example, see Gladwin Realty Corporation v. The Queen, 2020 FCA 142, and Rogers Enterprises (2015) Inc. v. The Queen, 2020 TCC 4 For more information regarding the mandatory disclosure rules, see our prior bul......
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2022 Federal Budget Details ' Continued Spending With Limited Tax Measures (Video)
...when the PUC was used. This concept was adopted by the Courts in subsequent cases. For example, in Gladwin Realty Corporation v. Canada, 2020 FCA 142, an increase in the capital dividend account (CDA) was found to not give to rise to a tax benefit until a capital dividend was paid out of th......
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FCA Confirms GAAR Applies To Limited Partner Capital Dividend Tax Plan
...to limit the application of this case, leaving more flexibility for taxpayers. Footnotes 1. Gladwin Realty Corporation v The Queen, 2020 FCA 142 [Gladwin Realty (FCA)]. See also Realty Corporation v The Queen, 2019 TCC 62 . 2. Canada Trustco Mortgage Co. v Canada, 2005 SCC 54 . 3. 1245959......
1 books & journal articles
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Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
...the capital gain it had realized was exempt 188 ITA , above note 1, ss 83(2), 89(1), and 184(2); Gladwin Realty Corporation v Canada , 2020 FCA 142 at paras 56f [ Gladwin Realty ]. 189 ITA , above note 1, ss 40(3.1) and 40(3.12). Gladwin Realty , above note 188 at paras 63f. 190 Gladwin Rea......