French – Tax Court of Canada confirms that it is intended for transactions to produce potentially different federal tax results in different provinces

S. 8.1 of the Interpretation Act, which indicates that provisions of the Act (in the absence of contrary direction) should be applied in accordance with the applicable provincial property law, implies that essentially the same transactions can produce different results in different provinces. Accordingly, C. Miller J found that an argument that a gift made in a common law province should be treated in the same manner as if made in Quebec, in order to conform with a supposed "uniformity" principle, was "hopeless."

Neal Armstrong. Summary of French v. The Queen, 2015 TCC 35, under Interpretation Act, s. 8.1.