Donald G.H. Bowman National Tax Moot


Issued: NOVEMBER 12, 2018

Wild v. Canada (Attorney General), 2018 FCA 114

  1. The reasons and judgment of the Federal Court of Appeal in Wild v. Canada (Attorney General) (2018 FCA 114) are appealed to the Bowman Supreme Moot Court for Tax Appeals.
  2. The questions in issue on appeal are:

    1. For the purposes of section 245 of the Income Tax Act (Canada), is it necessary for a taxpayer to realize a tax benefit in order to find that a tax benefit exists?
    2. For the purposes of section 245 of the Income Tax Act (Canada), were section 84.1 and subsection 89(1) abused by the taxpayer?
  3. Of all of the issues raised in the reasons given by the lower courts only those with respect to the scope and application of section 84.1, subsection 89(1) and section 245 of the Income Tax Act (Canada) – the General Anti-avoidance Rule – are to be addressed by Counsel in their written and oral submissions. Arguments not referenced in the reasons of the lower courts may be advanced by Counsel in their submissions, but only as they relate to section 84.1, subsection 89(1) and section 245.
  4. The courts have jurisdiction over all issues raised in the decision.
  5. The moot problem is an actual case, and therefore the parties' factums are to be original works, as opposed to any copy or mere imitation of existing filed court materials.

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