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SCC
Vancouver Society of Immigrant and Visible Minority Women v. M.N.R., 99 DTC 5034, [1999] 1 SCR 10, [1999] 2 CTC 1
Deputy Minister of National Revenue for Customs and Excise, 88 D.T.C. 6096; referred to: The King v. ... C.R. 69; The King v. Assessors of the Town of Sunny Brae, [1952] 2 S.C.R. 76; Turner v. ... D.), at p. 33. 46 A helpful encapsulation of these considerations may be found in Lord Wilberforce’s speech in D’Aguiar v. ...
SCC
Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336, [1998] 1 CTC 213
The King, [1925] S.C.R. 45; Bolus‑Revelas‑Bolus Ltd. v. M.N.R., 71 D.T.C. 5153; Royal Trust Co. v. ... Michael Wilson, Budget Papers, Budget Speech, May 1985. Ottawa: Department of Finance, 1985. ... The King, [1925] S.C.R. 45, at p. 55, relates to corporations outside of the farming context, and could arguably be seen as governing the case at bar. ...
SCC
References re Greenhouse Gas Pollution Pricing Act, 2021 SCC 11, [2021] 1 SCR 175
An Act that Proclamations made by the King shall be obeyed (Eng.), 1539, 31 Hen. 8, c. 8. ... King, for the intervener the Canadian Public Health Association. ... Their name, Henry VIII clauses, is inspired by the King whose lust for power included the Statute of Proclamations (An Act that Proclamations made by the King shall be obeyed (Eng.), 1539, 31 Hen. 8, c. 8), which elevated the King’s proclamations to have the same legal force as Acts of Parliament (J. ...
SCC
Canadian Utilities Ltd. et al. v. Deputy Minister of National Revenue, [1964] SCR 57
I refrain from quoting from his speech and that of the other Lords who took part in the judgment. ... The King 5, as follows: The decision proceeded upon the ground that the dismissal of the application constituted a refusal to entertain an application which the applicant was legally entitled to have heard and decided on the merits. ... Solicitors for the appellants: Milner, Steer, Dyde, Massie, Layton, Cregan & Macdonnell, Edmonton. ...
FCTD
Canada v. Paccar of Canada Ltd., docket T-480-97
., docket T-480-97 Date: 19980508 Docket: T-480-97 BETWEEN: HER MAJESTY THE QUEEN Plaintiff - and- PACCAR OF CANADA LTD. ... The King 8 wrote as follows: No doubt, for the purpose of ascertaining the meaning of any given words in a statute, the usage of that word in other statutes may be looked at, especially if the other statutes happen in to be in pari materia, but it is altogether a fallacy to suppose that because two statutes are in pari materia, a definition clause in one can be boldly transferred to the other. ... I see no reason why this reasoning concerning the effect of s.51(1) in refining the scope of "trucks" in s-s.8(c) does not apply equally to s.7, where the listed classes of vehicles are identical to those in s-s.8(c). [31] The defendant also relies on the legislative history of the taxing provision, referring to speeches made in the House of Commons in 1976 suggesting that the excise tax on air conditioners was to apply to smaller trucks, consuming gasoline and not diesel fuel. ...
Current CRA website
Employee or Self-employed
CPP/EI Explained – Interpretive articles Series of CPP/EI Explained articles for workers and employers on matters relating to CPP and EI. ... For more information, go to Email notifications from the CRA – Businesses. ... Teletypewriter (TTY) users If you use a TTY for a hearing or speech impairment, call 1-800-665-0354. ...
FCTD
Mitchell v. Canada (Minister of National Revenue), docket T-434-90
He stated: ... In that speech he [Kiotsaeton] is attempting to make a bridge of peace towards French allied Indians. ... Professor Johnston, stated however, that Lord Dorchester's speech was addressed to the Indians in the American Northwest. ... At the end of the speech, Lord Dorchester stated: You see, that the King has not forgot you, that he is solicitous of your comfort, and that he has ordered his servants to take care of you, and to give you every mark of his bounty and friendship. ...
SCC
Arnold v. Teno, [1978] 2 SCR 287
King, [1963] 3 All E.R. 521; Eaton v. Moore, [1951] S.C.R. 470; Cavanagh v. ... (2) Loss of future income: $ 54,272 Fixed at $6,000 per year for 45 years commencing in 1984 when this sum at a discount rate of 7 per cent will have accumulated a fund of $82,008. Thirdly, non-pecuniary damages $ 100,000 Fourthly, management fee $ 35,000 TOTAL damages of Diane Teno $ 538,394 rounded out at $ 540,000 The judgments in the amounts aforesaid should be payable in full by all four of the defendants, Wallace Arnold and Brian Arnold, J.B. ...
SCC
Wrights' Canadian Ropes Limited v. The Minister of National Revenue, [1946] SCR 139
. * * * (12) From the said judgment the appellant appeals to the Supreme Court of Canada. ... In connection with the appeal certain remarks in The King [Page 154] v. ... Minister of National Revenue [9]; The King v. Noxzema Chemical Co. of Canada Ltd. [10]. ...
MBCA decision
Minister of Finance of Manitoba v. Air Canada, [1978] CTC 812
The first of them is The King v Roger Miller & Sons Ltd, [1930] 2 DLR 751, [1930] S.C.R. 293. ... The second case relied upon is Hochelaga Shipping & Towing Co Ltd v The King, [1944] S.C.R. 138. ... In my view, the pronouncements of the Supreme Court in The King v Roger Miller & Sons Ltd, supra; Hochelaga Shipping & Towing Co Ltd v The King, supra, and The King and Royal Bank of Canada v Racette, supra, with respect to interest no longer have any application and I do not consider myself bound by them, as the law has been substantially changed by statute. ...