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Colubriale v. Canada, 2005 FCA 329

Document Cited authorities 1 Cited in 3 Precedent Map Related
Vincent
JudgeDesjardins, Noël and Pelletier, JJ.A.
CourtFederal Court of Appeal (Canada)
Case DateOctober 14, 2005
JurisdictionCanada (Federal)
Citations2005 FCA 329;[2005] N.R. Uned. 229 (FCA);[2005] N.R. Uned. 229
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3 practice notes
  • The Judicial Determination of Fair Market Value
    • Canada
    • Irwin Books Archive Taxation and Valuation of Technology. Theory, Practice, and the Law Part One
    • September 1, 2008
    ...McGoldrick v. Minister of National Revenue , [2004] 3 C.T.C. 264 , 2004 DTC 6407 (F.C.A.); Colubriale v. Her Majesty the Queen , 2005 FCA 329, 2005 DTC 5609 . 2 See, for example, Youngman v. Minister of National Revenue , [1990] 2 C.T.C. 10 , 90 DTC 6322 (F.C.A.). 3 4 hon. karen r. s......
  • Laliberté v. Canada, 2020 FCA 97
    • Canada
    • Court of Appeal (Canada)
    • May 29, 2020
    ...same circumstances (at paragraph 18). Additionally, the benefit conferred must be real and not a “legal fiction” (Colubriale v. Canada, 2005 FCA 329, 2005 D.T.C. 5609 (Fr.) at para. 28 [Colubriale]); nor can it flow from a mistake that is not in conformity with a company’s established pract......
  • Survivance (La) v. Minister of National Revenue, 2006 FCA 129
    • Canada
    • Canada (Federal) Federal Court of Appeal (Canada)
    • March 31, 2006
    ...v. Ministre du Revenu national, [2001] 2 S.C.R. 1082 ; 275 N.R. 90 , refd to. [para. 65]. Colubriale v. Canada, [2005] N.R. Uned. 229 ; 2005 FCA 329, refd to. [para. Statutes Noticed: Income Tax Act , R.S.C. 1985 (5th Supp.), c. 1, sect. 39(1)(b), sect. 39(1)(c)(iii) [para. 16]; sect. 5......
2 cases
  • Laliberté v. Canada, 2020 FCA 97
    • Canada
    • Court of Appeal (Canada)
    • May 29, 2020
    ...same circumstances (at paragraph 18). Additionally, the benefit conferred must be real and not a “legal fiction” (Colubriale v. Canada, 2005 FCA 329, 2005 D.T.C. 5609 (Fr.) at para. 28 [Colubriale]); nor can it flow from a mistake that is not in conformity with a company’s established pract......
  • Survivance (La) v. Minister of National Revenue, 2006 FCA 129
    • Canada
    • Canada (Federal) Federal Court of Appeal (Canada)
    • March 31, 2006
    ...v. Ministre du Revenu national, [2001] 2 S.C.R. 1082 ; 275 N.R. 90 , refd to. [para. 65]. Colubriale v. Canada, [2005] N.R. Uned. 229 ; 2005 FCA 329, refd to. [para. Statutes Noticed: Income Tax Act , R.S.C. 1985 (5th Supp.), c. 1, sect. 39(1)(b), sect. 39(1)(c)(iii) [para. 16]; sect. 5......
1 books & journal articles
  • The Judicial Determination of Fair Market Value
    • Canada
    • Irwin Books Archive Taxation and Valuation of Technology. Theory, Practice, and the Law Part One
    • September 1, 2008
    ...McGoldrick v. Minister of National Revenue , [2004] 3 C.T.C. 264 , 2004 DTC 6407 (F.C.A.); Colubriale v. Her Majesty the Queen , 2005 FCA 329, 2005 DTC 5609 . 2 See, for example, Youngman v. Minister of National Revenue , [1990] 2 C.T.C. 10 , 90 DTC 6322 (F.C.A.). 3 4 hon. karen r. s......

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