Suncor Energy Inc. v. Canada, 2026 FCA 33 -- attach -- Interpretation/Definition Provisions
implied elaboration of the deeming rule followed by necessary implication
Interpretation/Definition Provisions
15 October 1999 External T.I. 9908175 F - PERTE EN CAPITAL VS PTPE -- attach -- Interpretation/Definition Provisions
deeming there to be a disposition does not mean that it is deemed to be to a person
Canada v. Vefghi Holding Corp, 2025 FCA 143 -- attach -- Interpretation/Definition Provisions
legal fiction treated as arising from a deeming provision must reflect its precise wording
Vefghi Holding Corp. v. The King, 2023 TCC 135, aff'd 2025 FCA 143 -- attach -- Interpretation/Definition Provisions
scope of a deeming provision is limited to what is clearly expressed in the provision
Juster v. The Queen, 74 DTC 6540, [1974] CTC 681 (FCA) -- attach -- Interpretation/Definition Provisions
tags captured a broader range of operations than those specifically referenced
Canadian Imperial Bank of Commerce v. Canada, 2023 FCA 91 -- attach -- Interpretation/Definition Provisions
deeming provision altered reality
13 January 2005 External T.I. 2004-0101701E5 F - Bien substitué -- attach -- Interpretation/Definition Provisions
deeming provision only engaged when the referenced term is used
Canada v. Canada North Group Inc., 2021 SCC 30, [2021] 2 SCR 571 -- attach -- Interpretation/Definition Provisions
detailed listing of items covered in the 2nd part of a means and includes definition had a limiting effect
Fowler v Commissioners for Her Majesty’s Revenue and Customs, [2020] UKSC 22 -- attach -- Interpretation/Definition Provisions
principles in determining the scope of a deeming provision
Canada v. Bank of Montreal, 2020 FCA 82 -- attach -- Interpretation/Definition Provisions
deeming provision applied to all provisions of the Act where it was not explicitly limited
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