Vested Rights

Table of Contents


Bozzer v. Canada, 2011 DTC 5106 [at 5922], 2011 FCA 186

In finding that an ambiguity in the interpretation of s. 220(3.1) should be resolved in a manner that did not take away a right of the taxpayer to apply for relief from accrued interest on an assessment, Stratas J.A. stated (at para. 41) that "it was incumbent on Parliament to be clear in its language imposing the restriction and any doubt should be resolved in favour of the taxpayer; and further quoted with approval the statement in Morguard Properties Ltd v. City of Winnipeg, [1983] 2 S.C.R. 493 at 509 that "the courts require that, in order to adversely affect a citizen's right, whether as a taxpayer or otherwise, the legislature must do so expressly."

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) most recent 10 years' interest on old reassessments can be waived 206

Lloyd's Bank Canada v. International Warranty Co. (1989), 60 DLR (4th) 272 (Alta. C.A.)

In finding that s. 224(1.2)(b) was not intended to expropriate the vested rights of secured creditors, the court adopted the statement in the Avco case that:

"If the Legislative Assembly intends to produce by statute results that are so brutal and piratical, it has the power to do so, but the Courts will hold that that was its intention only if the language of the statute compels that interpretation."