Words and Phrases - "person"
Underused Housing Tax Notice UHTN15, Questions and Answers About the Underused Housing Tax, 17 April 2023
Deceased individual can be excluded owner (para.12.1)
- Given the implication of s. 6(7)(h) that a deceased individual still shown on title is a person, such person can also qualify as an “excluded owner.”
Hague v. Cancer Relief & Research Institute, [1939] 4 DLR 191 (Man. K.B.)
In finding that an institute which section 2 of the Cancer Relief Act, 1930 (Manitoba) purported to make a "body corporate" was not, in fact, a corporation because there were no natural persons to compose or to constitute the corporation, Dysart J. stated (pp. 193-194):
"What is a corporation? According to our system of law, a corporation is a group or series of persons which by a legal fiction is regarded and treated as a person itself. It is a legal entity composed of persons. In law 'a person' is any being that is capable of having rights and duties, and is confined to that. Persons are of two classes only - natural persons and legal persons. A natural person is a human being that has the capacity for rights or duties. A legal person is anything to which the law gives a legal or fictitious existence and personality, with the capacity for rights and duties. The only legal person known to our law is the corporation - the body corporate."
Gillette Canada Inc. v. The Queen, 2001 DTC 895 (TCC), aff'd on varied grounds 2003 FCA 22
The taxpayer (a Canadian subsidiary of a U.S. corporation ("Gillette Boston")) contributed a 9.9% interest in a French partnership that was 90% owned by Gillette Boston, to a French subsidiary ("Oral B France") in consideration for shares. The partnership repurchased the partnership interest held by Oral B France in exchange for a note, Oral B France repurchased the shares in its capital held by the taxpayer in exchange for an assignment of the note, and the note was converted into a loan with the loan not being repaid until almost five years later.
Rip T.C.J. found that s. 214(3)(a) did not apply to deem there to be a payment in respect of the loan owing to the taxpayer because s. 214(3)(a) did not apply to amounts owing by a partnership (stating at para. 43 that "a partnership is clearly disinguished from a person ... .".