Boucher v. Canada, 2004 DTC 6085, 2004 FCA 47 -- text
Québec (Communauté urbaine) v. Corp. Notre-Dame de Bon-Secours, 95 DTC 5017, [1994] 3 SCR 3, [1995] 1 CTC 241 -- text
Gonthier J.:-The issue in this case is whether the appellant, an institu tion devoted to the welfare of elderly persons living under the poverty line, may benefit from the tax exemption provided for in subsection 204(14) of the Act respecting Municipal Taxation, R.S.Q., c. F-22.1 ("AMT") for all its facilities. There are two main questions: (1) What are the principles that should guide the courts in interpreting tax legislation?
McCoy v. The Queen, 2003 DTC 660, 2003 TCC 332 -- text
Johns-Manville Canada v. The Queen, 85 DTC 5373, [1985] 2 CTC 111, [1985] 2 S.C.R. 46 -- text
Estey, J:—The question on appeal is whether the taxpayer-appellant has the right under the Income Tax Act of Canada to charge to expense rather than to capital, the cost of purchase of land at the periphery of an open pit
Langelier v. The Queen, 2013 DTC 1256 [at at 1435], 2013 TCC 322 (Informal Procedure) -- text
Canada v. Imperial Oil Ltd., 2004 DTC 6044, 2004 FCA 36 -- text
Canada v. Agazarian, 2004 DTC 6366, 2004 FCA 32 -- text
Canada v. Interior Savings Credit Union, 2007 DTC 5342, 2007 FCA 151 -- text
Regal Heights Ltd. v. Minister of National Revenue, 60 DTC 1270, [1960] CTC 384, [1960] S.C.R. 902 -- text
CARTWRIGHT, J.:—The relevant facts out of which this appeal arises are set out in the reasons of my brother Judson. I agree with his view that the question to be determined is what business the appellant did in fact engage in, and that cases of this
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