Birchcliff Energy Ltd. v. Canada, 2019 FCA 151
| Court | Federal Court of Appeal (Canada) |
| Case Date | May 16, 2019 |
| Jurisdiction | Canada (Federal) |
| Citations | 2019 FCA 151 |
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7 practice notes
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Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
... at para 52 [ Water’s Edge ] and Roth-stein, above note 139. See also Copthorne , above note 136 at para 66; Birchclif Energy v Canada , 2019 FCA 151 at para 24 [ Birchclif Energy ]. 143 OSFC Holdings Ltd , above note 136 at para 69. 144 Jacquier, above note 99 [translated by the author]. S......
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Canada v. Deans Knight Income Corporation, 2021 FCA 160
...to transactions that circumvented the specific anti-avoidance rules in subsection 256(7) of the Act (Birchcliff Energy Ltd. v. Canada, 2019 FCA 151 at paras. 54 and 55). [77] In addition, in a GAAR analysis a court must apply a unified textual, contextual and purposive approach to a determi......
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EYEBALL NETWORKS INC. v. HER MAJESTY THE QUEEN, 2021 FCA 17
...transferred exceeds the fair market value of the consideration given at the time of the transfer (see Birchcliff Energy Ltd. v. Canada, 2019 FCA 151 at para. 47). As explained by the Tax Court judge, the price adjustment clause eliminated any possible difference between the two in the prese......
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Friesen v. The Queen, 2022 TCC 53
...definition of “shared-custody parent” was amended in 2021 in response to the Federal Court of Appeal decisions in Lavrinenko v. The Queen (2019 FCA 151) and Morrissey v. The Queen (2019 FCA 56). The amendments were retroactive to 2011. [9] Parents are now considered shared-custody parents i......
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4 cases
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Canada v. Deans Knight Income Corporation, 2021 FCA 160
...to transactions that circumvented the specific anti-avoidance rules in subsection 256(7) of the Act (Birchcliff Energy Ltd. v. Canada, 2019 FCA 151 at paras. 54 and 55). [77] In addition, in a GAAR analysis a court must apply a unified textual, contextual and purposive approach to a determi......
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EYEBALL NETWORKS INC. v. HER MAJESTY THE QUEEN, 2021 FCA 17
...transferred exceeds the fair market value of the consideration given at the time of the transfer (see Birchcliff Energy Ltd. v. Canada, 2019 FCA 151 at para. 47). As explained by the Tax Court judge, the price adjustment clause eliminated any possible difference between the two in the prese......
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Friesen v. The Queen, 2022 TCC 53
...definition of “shared-custody parent” was amended in 2021 in response to the Federal Court of Appeal decisions in Lavrinenko v. The Queen (2019 FCA 151) and Morrissey v. The Queen (2019 FCA 56). The amendments were retroactive to 2011. [9] Parents are now considered shared-custody parents i......
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DEML Investments Limited v. The King, 2024 TCC 27
...paras. 3 to 7 [19] Ex. 1 - Agreed Statement of Facts, paras. 17(b) & (d). [20] See fn. 5 [21] Birchcliff Energy Ltd. v. Canada, 2019 FCA 151, at para. [22] 2763478 Canada Inc. v. Canada, 2018 FCA 209, para. 56 [23] Donohue Forest Products Inc., 2002 FCA 422. [24] subparagraph 88(1)(c)(i......
3 firm's commentaries
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Case Notes For July, 2019
...Birchcliff Energy Ltd. v. R, 2019 FCA 15, by Jeanne Posey In the recent Federal Court of Appeal decision, Birchcliff Energy Ltd. v R, 2019 FCA 151, the Court held that the general anti-avoidance rule ("GAAR") contained in section 245 of the Income Tax Act (the "Act") applied to restrict los......
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Tax Perspectives: Review Of 2021 & 2022 Outlook
...no application to them. Further, the submission is inconsistent with the determination by the FCA in Birchcliff Energy Ltd. v. Canada ( 2019 FCA 151), that GAAR is applicable to transactions that circumvented subsection 256(7), a specific anti-avoidance In addition, the FCA noted that the t......
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Tax Perspectives: Review Of 2021 & 2022 Outlook
...no application to them. Further, the submission is inconsistent with the determination by the FCA in Birchcliff Energy Ltd. v. Canada ( 2019 FCA 151), that GAAR is applicable to transactions that circumvented subsection 256(7), a specific anti-avoidance In addition, the FCA noted that the t......
1 books & journal articles
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Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
... at para 52 [ Water’s Edge ] and Roth-stein, above note 139. See also Copthorne , above note 136 at para 66; Birchclif Energy v Canada , 2019 FCA 151 at para 24 [ Birchclif Energy ]. 143 OSFC Holdings Ltd , above note 136 at para 69. 144 Jacquier, above note 99 [translated by the author]. S......