Caisse populaire Desjardins de Val-Brillant v. Blouin, 2003 DTC 5420, 2003 SCC 31, [2003] 1 SCR 666 -- text

Bow River Pipe Lines Ltd. v. R., 97 DTC 5385, [1997] 3 C.T.C. 397 (FCA) -- text

Desjardins J.A.:

1 This case deals with the purpose and effect of transitional provisions as applied to partnerships in the Income Tax Act. At issue are the conditions which must be met by a claimant who wishes to avail himself of the provisions of a former law when a new one comes into operation and where the legislation permits the former law to apply in certain circumstances.

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