Gerbro Holdings Company v. Canada, 2016 TCC 173
| Jurisdiction | Federal Jurisdiction (Canada) |
| Subject Matter | INCOME TAX,CRIMINAL LAW |
| Citation | 2016 TCC 173 |
| Court | Tax Court (Canada) |
| Date | 22 July 2016 |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
12 practice notes
-
Canada v. Preston, 2023 FCA 178
...because it was pleaded” (at paras. 67-68). See also Chad v. The Queen, 2021 TCC 45 at para. 44; Gerbro Holdings Company v. Canada, 2016 TCC 173 at para. 67, aff’d Canada v. Gerbro Holdings Company, 2018 FCA [21] The respondents complain that unless the facts are extricated fro......
-
Chad v. The Queen,
...and Sales Ltd. v. The Queen, 2015 TCC 48, ¶40-41. [52] See paragraphs 13-17 above. [53] Gerbro Holdings Company v. The Queen, 2016 TCC 173, ¶67-68; affirmed, 2018 FCA 197. Associate Chief Justice Lamarre quoted from Kopstein et al. v. The Queen, 2010 TCC 448, ¶67-68. [54] I a......
-
Barejo Holdings ULC v. Canada, 2020 FCA 47
...definition of “debt”. Finally, the appellant relies on a statement made in obiter in Gerbro Holdings Company v. Canada, 2016 TCC 173, [2016] D.T.C. 1165 [Gerbro], aff’d 2018 FCA 197 , at paragraph 124, to the effect that “cash-settled derivatives” would......
-
VLN Advanced Technologies Inc. v. The Queen, 2018 TCC 33
...Court of Appeal noted the principle on ascertaining intention from Symes v Canada, [1993] 4 SCR 695 . Gerbro Holdings Company v Canada, 2016 TCC 173, 2016 DTC 1165 . Intention is a factual determination. Karam v Canada, 2013 TCC 354 , 2013 DTC [11] Stan Wire Application Ltd......
Request a trial to view additional results
9 cases
-
Canada v. Preston, 2023 FCA 178
...because it was pleaded” (at paras. 67-68). See also Chad v. The Queen, 2021 TCC 45 at para. 44; Gerbro Holdings Company v. Canada, 2016 TCC 173 at para. 67, aff’d Canada v. Gerbro Holdings Company, 2018 FCA [21] The respondents complain that unless the facts are extricated fro......
-
Chad v. The Queen,
...and Sales Ltd. v. The Queen, 2015 TCC 48, ¶40-41. [52] See paragraphs 13-17 above. [53] Gerbro Holdings Company v. The Queen, 2016 TCC 173, ¶67-68; affirmed, 2018 FCA 197. Associate Chief Justice Lamarre quoted from Kopstein et al. v. The Queen, 2010 TCC 448, ¶67-68. [54] I a......
-
Barejo Holdings ULC v. Canada, 2020 FCA 47
...definition of “debt”. Finally, the appellant relies on a statement made in obiter in Gerbro Holdings Company v. Canada, 2016 TCC 173, [2016] D.T.C. 1165 [Gerbro], aff’d 2018 FCA 197 , at paragraph 124, to the effect that “cash-settled derivatives” would......
-
VLN Advanced Technologies Inc. v. The Queen, 2018 TCC 33
...Court of Appeal noted the principle on ascertaining intention from Symes v Canada, [1993] 4 SCR 695 . Gerbro Holdings Company v Canada, 2016 TCC 173, 2016 DTC 1165 . Intention is a factual determination. Karam v Canada, 2013 TCC 354 , 2013 DTC [11] Stan Wire Application Ltd......
Request a trial to view additional results
3 firm's commentaries
-
Hedge Fund Investments Survive Section 94.1 Challenge
...investments in offshore funds will be well-advised to fully document the considerations behind their investment decision. Footnotes 1 2016 TCC 173. 2 The only other decision to consider section 94.1, Walton v. The Queen, 98 DTC 1780 (TCC), did not deal with an investment in an arm's length ......
-
Offshore Investment Fund Property Rules Clarified by the Tax Court
...them may be well advised to prepare and retain similar supporting documentation in the event that their position is challenged by the CRA. 2016 TCC 173 2. The only other decision to have considered the OIFP Rules, Walton v. The Queen, 98 DTC 1780 (TCC), dealt with a very different fact patt......
-
Gerbro Inc. v. The Queen: Clarifying The Landscape For Canadians Investing In Offshore Hedge Funds
...to seek legal advice in connection with this decision, to determine the legal ramifications for their particular circumstances. Footnotes 2016 TCC 173 Ibid., at para. 167. Imputed income resulting under the OIFP Rules, if any, will be viewed unfavorably by taxable Canadian investors to the ......