- Parties: The appellant was Tpine Leasing Capital Corporation. The respondent was His Majesty the King.

- Subject Matter: In its 2015 income tax return, the appellant claimed a deduction for the cost of goods sold and a deduction for capital cost allowance (CCA). The Minister of National Revenue, which based the initial assessment on both deductions being allowed, later reassessed the appellant to deny the deduction for CCA and to assess a penalty under s. 163(2) of the Income Tax Act, 1985. On appeal, the issue was whether, if a taxpayer succeeded in challenging the denial of a particular deduction, s. 152(9) of the Act would allow the Minister to advance an alternative basis or argument that the assessment should still be supported on the basis that a related deduction, which was allowed, exceeded the amount that should have been allowed.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal with costs. The Minister would have been allowed to make the alternative argument based on the previous version of s. 152(9) of the Act, the appeal court said. The appeal court thus allowed the proposed amendments to the reply, given that the amendments would not restrict the Minister from making this argument.

- Date: The hearing was set on Jan. 16, 2024. The court released its decision on Apr. 30, 2024.

- Venue: This was a federal case before the Federal Court of Appeal.

- Amount: No financial award was specified.