Regina Shoppers Mall Ltd. v. Minister of National Revenue, (1990) 36 F.T.R. 161 (TD)
Judge | Addy, J. |
Court | Federal Court (Canada) |
Case Date | January 30, 1990 |
Jurisdiction | Canada (Federal) |
Citations | (1990), 36 F.T.R. 161 (TD) |
Regina Shoppers Mall Ltd. v. MNR (1990), 36 F.T.R. 161 (TD)
MLB headnote and full text
Regina Shoppers Mall Limited (plaintiff) v. Her Majesty The Queen (defendant)
(T-1199-88, T-2085-88)
Indexed As: Regina Shoppers Mall Ltd. v. Minister of National Revenue
Federal Court of Canada
Trial Division
Addy, J.
June 26, 1990.
Summary:
A taxpayer appealed two assessments respecting the 1979 and 1980 taxation years.
The Federal Court of Canada, Trial Division, allowed both appeals (see paragraph 25).
Income Tax - Topic 7845
Assessments - Time for - In 1987 the Minister purported to reassess a taxpayer for the 1979 taxation year by adding $963,431 to the taxpayer's income - The taxpayer objected that the reassessment was beyond the time prescribed by s. 152(4) of the Income Tax Act - The Federal Court of Canada, Trial Division, found in favour of the taxpayer because the Minister failed to show that there was any misrepresentation (attributable to neglect, carelessness or wilful default or fraud) by the taxpayer (see paragraphs 6 to 17).
Income Tax - Topic 7850
Assessments - Failure to assess - The Federal Court of Canada, Trial Division, stated that the fact that a taxpayer may benefit from the Minister's failure to assess does not constitute authority for a reassessment "which is not found in the legislation itself" (see paragraph 24).
Cases Noticed:
M.N.R. v. Taylor, [1961] C.T.C. 211, refd to. [para. 9].
1056 Enterprises Ltd. v. M.N.R., [1989] 2 C.T.C. 1; 27 F.T.R. 307, refd to. [para. 10].
Levy v. M.N.R., [1989] C.T.C. 151; 29 F.T.R. 111, refd to. [para. 10].
Reilly Estate, Re, [1984] C.T.C. 21, refd to. [para. 11].
Greer, A.E. v. M.N.R., [1977] C.T.C. 2522, refd to. [para. 20].
Johnston, Roderick v. M.N.R., [1948] C.T.C. 195, refd to. [para. 21].
Statutes Noticed:
Income Tax Act, S.C. 1970-71-72, c. 63, sect. 12(1)(e), sect. 20(1)(n) [para. 18]; sect. 40(1) [para. 19]; sect. 152(4) [paras. 9 and 10].
Counsel:
W.J.A. Mitchell, Q.C., for the plaintiff;
L.P. Chambers, for the defendant.
Solicitors of Record:
Thorsteinsson, Mitchell, Toronto, Ontario, for the plaintiff;
Department of Justice, Ottawa, Ontario, for the defendant.
These appeals were heard by Addy, J., of the Trial Division of the Federal Court of Canada at Vancouver, British Columbia, on January 30, 1990. The decision of Addy, J., was delivered on June 26, 1980.
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... [1993] C.T.C. 2168 ; 93 D.T.C. 54 (Tax C.C.), refd to. [para. 171]. Regina Shoppers Mall Ltd. v. Minister of National Revenue (1990), 36 F.T.R. 161 (T.D.), refd to. [para. 171]. Luscher v. Minister of National Revenue (1985), 57 N.R. 386 ; 17 D.L.R.(4th) 503 (F.C.A.), refd to. [para. ......
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...of National Revenue (2005), 338 N.R. 162; 2005 FCA 252, dist. [para. 48]. Regina Shoppers Mall Ltd. v. Minister of National Revenue (1990), 36 F.T.R. 161; 90 D.T.C. 5427 (F.C.T.D.), affd. (1991), 126 N.R. 141; 91 D.T.C. 5101 (F.C.A.), refd to. [para. Justine Malone and Suzanie Chua, for the......
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Regina Shoppers Mall Ltd. v. Minister of National Revenue, (1991) 126 N.R. 141 (FCA)
...appealed two assessments respecting the 1979 and 1980 taxation years. The Federal Court of Canada, Trial Division, in a decision reported 36 F.T.R. 161, allowed both appeals. The Minister of National Revenue The Federal Court of Appeal dismissed the appeals. Income Tax - Topic 7845 Reassess......
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...Oil Ltd. v. Lubrizol Corp. et al. Federal Court of Canada Trial Division Nadon, J. January 20, 1999. Summary: In a decision reported at 36 F.T.R. 161, the Federal Court of Canada, Trial Division, held that Imperial Oil infringed Lubrizol's patent. Imperial Oil began an action, seeking to se......
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R. v. Wilder (D.M.), [2002] B.C.T.C. 705 (SC)
... [1993] C.T.C. 2168 ; 93 D.T.C. 54 (Tax C.C.), refd to. [para. 171]. Regina Shoppers Mall Ltd. v. Minister of National Revenue (1990), 36 F.T.R. 161 (T.D.), refd to. [para. 171]. Luscher v. Minister of National Revenue (1985), 57 N.R. 386 ; 17 D.L.R.(4th) 503 (F.C.A.), refd to. [para. ......
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...of National Revenue (2005), 338 N.R. 162; 2005 FCA 252, dist. [para. 48]. Regina Shoppers Mall Ltd. v. Minister of National Revenue (1990), 36 F.T.R. 161; 90 D.T.C. 5427 (F.C.T.D.), affd. (1991), 126 N.R. 141; 91 D.T.C. 5101 (F.C.A.), refd to. [para. Justine Malone and Suzanie Chua, for the......
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Regina Shoppers Mall Ltd. v. Minister of National Revenue, (1991) 126 N.R. 141 (FCA)
...appealed two assessments respecting the 1979 and 1980 taxation years. The Federal Court of Canada, Trial Division, in a decision reported 36 F.T.R. 161, allowed both appeals. The Minister of National Revenue The Federal Court of Appeal dismissed the appeals. Income Tax - Topic 7845 Reassess......
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Imperial Oil Ltd. v. Lubrizol Corp. et al., (1999) 162 F.T.R. 112 (TD)
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