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【加拿大税务判例】纳税人胜诉！CRA 能否在上诉阶段追缴“新交易”所得？—— Liu v. The King 案解析

在税务诉讼中，加拿大税务局（CRA）能否在纳税人提起上诉后，基于原评估中从未审查过的“新交易”补充征税理由？

在 Liu v. The King (2026 TCC 126) 一案中，加拿大税务法庭（Tax Court of Canada）做出明确判决：纳税人全面胜诉。法庭直接剔除了国税部长（Minister）追加的“外国应计财产所得”（FAPI）诉求，重申了《所得税法》（ITA）第 152(9) 条的法定权力边界。

1. 案件结果与裁决要点（Verdict & Key Takeaway）

  • 胜诉方： 纳税人（Taxpayer Won）

  • 判决结果： 法庭支持纳税人的申请，剔除（Strike）了 CRA 在答辩状中追加的 FAPI 诉求。

  • 核心结论： 即使第 152(9) 条扩大了税务机关的举证范围，CRA 也无权在上诉阶段引入未曾核查过的“全新交易事实”来开辟新战场。

2. 案情背景（Case Background）

  • 初始评估基础（Initial Reassessments）：

    CRA 最初对纳税人做出重新评估的假设前提是：其离岸公司直接向纳税人输送了未申报的雇佣收入、营业收入及资本利得。

  • 上诉阶段的论点变更（New Argument in Appeal）：

    纳税人就评估提起上诉后，代表国税部长的总检察长（Attorney General）在答辩状（Reply）中改变策略，主张纳税人受控外国机构（CFA）的收入构成纳税人的外国应计财产所得（FAPI）。

  • 事实断层：

    FAPI 的认定依赖于对外国机构所得的核查与认定，而 CRA 在做出初始重新评估之前，从未就该交易事实或 FAPI 展开过任何核查或认定。

3. 法院判决与法律推理（Ruling & Reasoning）

审判法官 Clark 判定剔除答辩状中涉及 FAPI 的部分，核心逻辑如下：

  1. 遵循 Walsh 案判例原则：

    联邦上诉法院（FCA）在 Walsh 案（2007 FCA 222）中已做出明确裁定：第 152(9) 条不允许国税部长在备选论点中纳入不构成原评估基础的交易。

  2. 2016 年修法条款的狭义解释：

    虽然 2016 年立法修订扩大了第 152(9) 条，允许提出“额外的收入来源”（an additional source of income），但议会（Parliament）在修法时被推定已知晓既有判例。因此该修正案须作狭义理解，不能超越既有司法对“交易基础”的限制。

  3. 严禁跨越“新交易”红线：

    Clark 法官强调：

    “我明确认为，修订后的第 152(9) 条并未赋予国税部长基于一套全新的交易提出全新论点和依据的权力。根据 FAPI 规则评估税收债务，前提是必须先对加拿大纳税人的外国机构收入做出认定。而国税部长在重新评估之前，并未做出过任何此类认定。”

4. 案件速查表

维度详细说明
案件名称Liu v. The King, 2026 TCC 126
诉讼结果纳税人胜诉（法庭裁定剔除 CRA 的 FAPI 诉求）
核心争议第 152(9) 条是否允许 CRA 基于评估阶段未涉及的新交易提出 FAPI 论点
适用法规ITA s. 152(9)；Tax Court Rules Rule 8
法律启示第 152(9) 条仅允许基于同一套交易调整法律依据或补充收入来源；不能在上诉阶段引入全新的未审查交易。

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