MacDonald v. Canada, 2020 SCC 6
| Jurisdiction | Federal Jurisdiction (Canada) |
| Judge | Wagner, Richard; Abella, Rosalie Silberman; Moldaver, Michael J.; Karakatsanis, Andromache; Côté, Suzanne; Brown, Russell; Rowe, Malcolm; Martin, Sheilah; Kasirer, Nicholas |
| Citation | 2020 SCC 6 |
| Docket Number | 38320 |
| Court | Supreme Court (Canada) |
| Date | 13 March 2020 |
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18 practice notes
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QUEEN V. JAMES S.A. MACDONALD, 2021 FCA 6
...among other things, the proceedings in the Tax Court. Mr. MacDonald appealed to the Supreme Court. His appeal was dismissed with costs: 2020 SCC 6. As a result, this Court’s decision concerning costs for the proceedings in the Tax Court was left undisturbed. The second matter. This matter a......
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ING Bank N.V. v. Canpotex Shipping Services Limited, 2020 FCA 83
...the function of the courts to re-characterize bona fide legal relationships on the basis of “economic realities”: see MacDonald v. Canada, 2020 SCC 6 at para. 38; Shell Canada Ltd. v. Canada, [1999] 3 S.C.R. 622 at para. 39, 1999 CanLII 647; Tsiaprailis v. Canada, 2005 SCC 8 at para. 39, [2......
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R v Truong, 2020 ABQB 337
...failed attempt to question Ms. Truong in breach of section 10(b). Remedies for those breaches are appropriate under R v Nasogaluak, 2020 SCC 6 by way of a sentence adjustment in the event of Search Warrant Seriousness of the breach [172] The search warrant is a different story from the othe......
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Canadian Imperial Bank of Commerce v. Canada,
...is ultimately a question of fact to be decided with due regard for all of the circumstances. […] [53] In MacDonald v. Canada, 2020 SCC 6, 443 D.L.R. (4th) 124, Justice Abella, writing on behalf of the majority of the Supreme Court noted: [43] Mr. MacDonald's ex-post facto testim......
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11 cases
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ING Bank N.V. v. Canpotex Shipping Services Limited, 2020 FCA 83
...the function of the courts to re-characterize bona fide legal relationships on the basis of “economic realities”: see MacDonald v. Canada, 2020 SCC 6 at para. 38; Shell Canada Ltd. v. Canada, [1999] 3 S.C.R. 622 at para. 39, 1999 CanLII 647; Tsiaprailis v. Canada, 2005 SCC 8 at para. 39, [2......
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R v Truong, 2020 ABQB 337
...failed attempt to question Ms. Truong in breach of section 10(b). Remedies for those breaches are appropriate under R v Nasogaluak, 2020 SCC 6 by way of a sentence adjustment in the event of Search Warrant Seriousness of the breach [172] The search warrant is a different story from the othe......
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QUEEN V. JAMES S.A. MACDONALD, 2021 FCA 6
...among other things, the proceedings in the Tax Court. Mr. MacDonald appealed to the Supreme Court. His appeal was dismissed with costs: 2020 SCC 6. As a result, this Court’s decision concerning costs for the proceedings in the Tax Court was left undisturbed. The second matter. This matter a......
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Canadian Imperial Bank of Commerce v. Canada,
...is ultimately a question of fact to be decided with due regard for all of the circumstances. […] [53] In MacDonald v. Canada, 2020 SCC 6, 443 D.L.R. (4th) 124, Justice Abella, writing on behalf of the majority of the Supreme Court noted: [43] Mr. MacDonald's ex-post facto testim......
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7 firm's commentaries
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SCC Tax Decision: Derivative Contract That Neutralizes Risk Is A Hedge
...is not appropriate for an appellate court to transform its opposition to a trial judge's factual findings into legal errors. Footnotes 1. 2020 SCC 6, aff'g 2018 FCA 128 , rev'g 2017 TCC 2. George Weston Limited v. The Queen, 2015 TCC 42 . 3. Shell Canada Limited v. Canada, [1999] 3 S.C.......
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SCC Cites Taxchambers LLP Lawyers In Leading Decision On Hedging Transactions
...March 13, 2020, the Supreme Court of Canada released its decision in MacDonald v. The Queen 2020 SCC 6, which outlines a new framework for determining whether a scrutinized transaction represents hedging or speculation for tax purposes. In reaching its decision, the Court cited Vern Krishna......
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Supreme Court Of Canada Decision In MacDonald Minimizes Role Of Taxpayer Intent In Characterizing Derivative Contracts
...than the intention of the parties and most notably the intention of the taxpayer. Background The Court's judgment in MacDonald v Canada [2020 SCC 6] (MacDonald) released on March 13, 2020, considered the extent to which a taxpayer's intent in entering into a derivative contract was determin......
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Builders And House Flippers Beware! ' Federal Court Of Appeal Dismisses House Flipper's Claim For Principal Residence Exemption
...of purpose when characterizing the nature of property disposition, adopting the Supreme Court of Canada's claim in MacDonald v. Canada, 2020 SCC 6 that "ex-post facto testimony regarding [a taxpayer's] intentions cannot overwhelm the manifestations of a different purpose ascertainable from ......
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