Friedberg v. Canada, [1993] 4 SCR 285
| Jurisdiction | Federal Jurisdiction (Canada) |
| Judge | Lamer, Antonio; L'Heureux-Dubé, Claire; Sopinka, John; Gonthier, Charles Doherty; McLachlin, Beverley; Iacobucci, Frank; Major, John C. |
| Date | 05 November 1993 |
| Citation | [1993] 4 SCR 285,1993 CanLII 41 (SCC),47 DTC 5507,68 FTR 239,160 NR 312,[1993] 2 CTC 306 |
| Docket Number | 22924 |
| Court | Supreme Court (Canada) |
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31 practice notes
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Table of Cases
...DTC 6359 , [1986] FCJ No 380 (TD) .............................................................................. 181 Friedberg v Canada, [1993] 4 SCR 285, [1993] 2 CTC 306 , 93 DTC 5507 ........ 660 Fries v MNR, [1983] CTC 2124, 83 DTC 117 (TRB) ..............................................
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Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
...above note 110 at para 35. 124 Friedberg v Canada , 92 DTC 6031 (FCA) at 6032. This decision was airmed by the Supreme Court of Canada, [1993] 4 SCR 285. 125 Dale v Canada , [1997] 3 FC 235 (CA) [ Dale ]. [ 569 ] The Federal CourT oF appeal and The Federal CourT conclude that although th......
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Anthony v. Canada Revenue Agency, 2016 FC 955
...had the liability for the rental payments. As noted by the Federal Court of Appeal in R v Friedberg, [1991] FCJ No 1255 (FCA), aff’d [1993] 4 SCR 285, a case where the taxpayer was denied a deduction for a gift he funded for a museum to acquire a collection of textiles because he had not ......
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Friesen v. Minister of National Revenue, (1995) 186 N.R. 243 (SCC)
...Association v. Minister of National Revenue, [1954] S.C.R. 82 , refd to. [para. 104]. Friedberg v. Minister of National Revenue, [1993] 4 S.C.R. 285; 160 N.R. 312 , refd to. [para. Oryx Realty Corp. v. Minister of National Revenue, [1974] 2 F.C. 44 ; 4 N.R. 463 (F.C.A.), refd to. [para......
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22 cases
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Anthony v. Canada Revenue Agency, 2016 FC 955
...had the liability for the rental payments. As noted by the Federal Court of Appeal in R v Friedberg, [1991] FCJ No 1255 (FCA), aff’d [1993] 4 SCR 285, a case where the taxpayer was denied a deduction for a gift he funded for a museum to acquire a collection of textiles because he had not ......
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Friesen v. Minister of National Revenue, (1995) 186 N.R. 243 (SCC)
...Association v. Minister of National Revenue, [1954] S.C.R. 82 , refd to. [para. 104]. Friedberg v. Minister of National Revenue, [1993] 4 S.C.R. 285; 160 N.R. 312 , refd to. [para. Oryx Realty Corp. v. Minister of National Revenue, [1974] 2 F.C. 44 ; 4 N.R. 463 (F.C.A.), refd to. [para......
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Continental Bank Leasing Corp. v. Minister of National Revenue, (1996) 199 N.R. 9 (FCA)
... 53 N.R. 241 , refd to. [para. 15]. Friedberg v. Minister of National Revenue (1991), 135 N.R. 61 ; 92 D.T.C. 6031 (F.C.A.), affd. [1993] 4 S.C.R. 285; 160 N.R. 312 , refd to. [para. Inland Revenue Commissioners v. Duke of Westminster, [1936] A.C. 1 , refd to. [para. 16]. Dominion Taxi......
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Paletta Estate v. The Queen, 2021 TCC 11
.... rules will be introduced to prevent the use of offsetting positions in straddled transactions to defer tax. In the Friedberg case (1993) 4 SCR 285, the Supreme Court (per Iacobucci J.) decided that taxpayers were not required to use the mark‑to-market method to account for the gain......
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3 firm's commentaries
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Kruger: FX Derivatives Gains/Losses Taxed Only When Realized
...the key Canadian judicial authorities regarding the test for determining income under the Act, including Friedberg v. The Queen ([1993] 4 S.C.R. 285),Canderel Limited v. The Queen ([1998] 1 S.C.R. 147), Friesen v. The Queen ([1995] 3 S.C.R. 103). The Court referred to the oft-cited principl......
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2017 Canadian Federal Budget Commentary Tax Initiatives
...until the following year. The taxpayer can claim a loss in the first year and defer the gain until the following year. In Friedberg ([1993] 4 SCR 285), the Supreme Court of Canada held that the taxpayer was entitled to recognize the loss in the first Budget 2017 proposes a stop-loss rule to......
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Lesson From The FCA's Decision In Paletta: Seek A Legal Opinion To Obtain Sound Advice ' Don't Rely On Informal Communications
...transaction without having obtained comprehensive tax advice. Footnotes 1 2022 FCA 86 . 2 2002 SCC 46 . 3 2002 SCC 47 . 4 [1993] 4 S.C.R. 285. 5 Mr. Paletta died a few months before his appeal to the Tax Court of Canada was heard, and his appeal was continued by his 6 Maloney v. R., 92 ......
6 books & journal articles
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Table of Cases
...DTC 6359 , [1986] FCJ No 380 (TD) .............................................................................. 181 Friedberg v Canada, [1993] 4 SCR 285, [1993] 2 CTC 306 , 93 DTC 5507 ........ 660 Fries v MNR, [1983] CTC 2124, 83 DTC 117 (TRB) ..............................................
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Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
...above note 110 at para 35. 124 Friedberg v Canada , 92 DTC 6031 (FCA) at 6032. This decision was airmed by the Supreme Court of Canada, [1993] 4 SCR 285. 125 Dale v Canada , [1997] 3 FC 235 (CA) [ Dale ]. [ 569 ] The Federal CourT oF appeal and The Federal CourT conclude that although th......
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From sham to reality: should a wrong be taxed as a right?
...para. 39 [reference omitted]. (69) (1991), [1992] 1 C.T.C. (N.S.) 1, 135 N.R. 61 (F.C.A.) [Friedberg cited to C.T.C. (N.S.)], aff'd [1993] 4 S.C.R. 285, 160 N.R. (70) 1524994 Ontario Ltd., supra note 3 at para. 14, citing Friedberg, supra note 69 at 3. (71) See e.g. Robert M. Beith et al......
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Law and Accounting
...of the period (irst-in, still here). Any increases in quantity during a period are valued at the cost prevailing 31 Friedberg v Canada , [1993] 4 SCR 285. 32 West Kootenay Power & Light Co v MNR (1991), 92 DTC 6023 (FCA). Chapter 17: Law and Accounting 375 during the time the accumulations ......
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