Canada v. Rio Tinto Alcan Inc., 2018 FCA 124
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Court of Appeal (Canada) |
| Citation | 2018 FCA 124 |
| Date | 25 June 2018 |
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4 practice notes
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RECONSIDERING THE INCOME TAX TREATMENT OF INVESTIGATION FEES.
...process. The views expressed in this article--and any errors or omissions--are solely those of the author. (1) Rio Tinto Alcan v R, 2018 FCA 124 [Rio Tinto FCA]. (2) Ibid at para 1. (3) Income Tax Act , RSC 1985, c 1 (5 th Supp). All statutory references are to the Income Tax Act unless......
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Devon Canada Corporation v. The Queen, 2018 TCC 170
...Inc. v The Queen, 2018 FCA 54 , ¶17. [58] See Rio Tinto Alcan Inc. v The Queen, 2016 TCC 172 , ¶206; aff’d, 2018 FCA 124. [59] Respondent’s Written Submissions (“Crown’s Submissions”), filed September 22, 2017, p. 22-24 ; ¶6......
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Robinson v. The Queen, 2019 TCC 181
...I have ignored the share interests in Diversecure and Hydrocarbon Fluid as both are inactive. [23] See The Queen v. Rio Tinto Alcan Inc., 2018 FCA 124, at para 75, and Morguard Corp. v. Canada, 2012 FCA 30, at paras. 13-14. [24] See Neonex International Ltd. v. The Queen, 1978 DTC 6338 (FCA......
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Federal Court Of Appeal Confirms Tax Deductibility Of Oversight Expenses In M&A Transactions
...1 2016 TCC 172 [Rio Tinto (TCC)]. 2 RSC 1985 c. 1 (5th Supp.) [Tax Act]. 3 Rio Tinto (TCC), para. 76. 4 Rio Tinto Alcan Inc. v The Queen, 2018 FCA 124 [Rio Tinto 5 Rio Tinto (FCA), para. 69. 6 Rio Tinto (TCC), para. 79. 7 Rio Tinto (FCA), para. 116. 8 Ibid, para. 21, citing Rio Tinto (TCC),......
2 cases
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Devon Canada Corporation v. The Queen, 2018 TCC 170
...Inc. v The Queen, 2018 FCA 54 , ¶17. [58] See Rio Tinto Alcan Inc. v The Queen, 2016 TCC 172 , ¶206; aff’d, 2018 FCA 124. [59] Respondent’s Written Submissions (“Crown’s Submissions”), filed September 22, 2017, p. 22-24 ; ¶6......
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Robinson v. The Queen, 2019 TCC 181
...I have ignored the share interests in Diversecure and Hydrocarbon Fluid as both are inactive. [23] See The Queen v. Rio Tinto Alcan Inc., 2018 FCA 124, at para 75, and Morguard Corp. v. Canada, 2012 FCA 30, at paras. 13-14. [24] See Neonex International Ltd. v. The Queen, 1978 DTC 6338 (FCA......
1 firm's commentaries
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Federal Court Of Appeal Confirms Tax Deductibility Of Oversight Expenses In M&A Transactions
...1 2016 TCC 172 [Rio Tinto (TCC)]. 2 RSC 1985 c. 1 (5th Supp.) [Tax Act]. 3 Rio Tinto (TCC), para. 76. 4 Rio Tinto Alcan Inc. v The Queen, 2018 FCA 124 [Rio Tinto 5 Rio Tinto (FCA), para. 69. 6 Rio Tinto (TCC), para. 79. 7 Rio Tinto (FCA), para. 116. 8 Ibid, para. 21, citing Rio Tinto (TCC),......
1 books & journal articles
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RECONSIDERING THE INCOME TAX TREATMENT OF INVESTIGATION FEES.
...process. The views expressed in this article--and any errors or omissions--are solely those of the author. (1) Rio Tinto Alcan v R, 2018 FCA 124 [Rio Tinto FCA]. (2) Ibid at para 1. (3) Income Tax Act , RSC 1985, c 1 (5 th Supp). All statutory references are to the Income Tax Act unless......