Gunn v Canada

[2007] 3 FCR 57
2006 FCA 281

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Gunn
vCanada

Court:

Judges: Sexton JA
Sharlow JA
Malone JA

Case References:
Watt v Canada - [2001] 2 CTC 228
Shell Canada Ltd v Canada - [1999] 3 SCR 622
Royal Bank of Canada v Sparrow Electric Corp - [1997] 1 SCR 411
R v Graham - [1985] 2 FC 107
Quebec (Communaute urbaine) v Corp Notre-Dame de Bon-Secours - [1994] 3 SCR 3
Poirier (Trustee of) v MNR - [1986] 1 CTC 308
Pioneer Laundry and Dry Cleaners Ltd v Minister of National Revenue - [1940] AC 127
Morrissey v Canada - [1989] 2 FC 418
Moldowan v The Queen - [1978] 1 SCR 480
Minister of National Revenue v Barbara A Robertson - [1954] Ex CR 321
Kroeker v Canada - [2003] 1 CTC 183
Johns-Manville Canada Inc v The Queen - [1985] 2 SCR 46
Hover v MNR - [1993] 1 CTC 2585
Hadley v R - [1985] 1 CTC 62
Gestion SAP Inc v Canada (Minister of National Revenue) - [1994] 1 CTC 2450
Estate v Canada - [1992] 2 CTC 9
Dorfman v MNR ( - [1972] CTC 151
DR Fraser and Co Ltd v Minister of National Revenue - [1949] AC 24
Canderel Ltd v Canada - [1998] 1 SCR 147
Canada v Donnelly - [1998] 1 FC 513
Canada v Antosko - [1994] 2 SCR 312
Canada Trustco Mortgage Co v Canada - [2005] 2 SCR 601
65302 British Columbia Ltd v Canada - [1999] 3 SCR 804

Hearing date: April 4
Judgment date: 21 August 2006

Toronto

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Conclusion

[94] I would allow this appeal with costs in this Court and in the Tax Court, and I would set aside the Tax Court judgment and refer this matter back to the Minister for reassessment on the basis that section 31 of the Income Tax Act did not apply to Mr. Gunn in the years under appeal.