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Collins Family Trust, 2022 SCC 26     Appeal Heard: January 11, 2022 Judgment Rendered: June 17, 2022 Docket: 39383   Between:   Attorney General of Canada Appellant   and   Collins Family Trust Respondent   And Between:   Attorney General of Canada Appellant   and   Cochran Family Trust Respondent       Coram: Wagner C.J. and Moldaver, Karakatsanis, Côté, Brown, Rowe, Martin, Kasirer and Jamal JJ.   ... Note: This document is subject to editorial revision before its reproduction in final form in the Canada Supreme Court Reports.           ... F‑11, s. 23  . Income Tax Act  , R.S.C. 1985, c. 1 (5th Supp  .), ss. 12(1)   (j), 75(2)  , 112(1)  , 220(1)  . ...

GULLBRIDGE There are four items of expenditure relating to these agreements:       Decision in     Departmental Exchequer Item Period of Expenditure Decision Court I. $ 10,512.05 Prior to November 14, 1950, date of incorporation of Gullbridge                              Disallowed   Allowed II. $ 4,953.73 From November 14, 1950, to December 31, 1950   Disallowed   Allowed III. $247,243.88 1951 Disallowed   Disallowed IV. $ 56,047.26 1952 Disallowed   Disallowed The Minister appeals the allowance of the first two items and Falconbridge appeals the disallowance of the second [Page 115] two. ... There are four items of expenditure relating to these agreements: RAMBRIDGE       Decision in     Departmental Exchequer Item       Period of Expenditure Decision Court V. $20,435.41           1950      Disallowed     Allowed VI. $15,123.57 From January 1, 1951 to February 16, 1951, date of execution of Rambridge Agreement       Disallowed                             Allowed VII. $13,765.73 From February 1, 1951 to December 31, 1951     VIII. $13,677.6           1952     The learned trial judge in his reasons for judgment in dealing with items V and VI adopted the same reasoning as he did in dealing with items I and II. ... Particulars of the items are as follows: JAWTAM       Decision in     Departmental Exchequer Item Period of Expenditure Decision Court IX. $6,991.89 Until October 16, 1952     X. $6, 221.00 October 17, 1952 to the end  of the year.     ...

(Wagner C.J. and Abella, Moldaver, Brown, Rowe and Martin JJ. concurring)           Fleming v. ... Statutes and Regulations Cited Canadian Charter of Rights and Freedoms  , ss. 1  , 2(  b  )  , 7  , 8  , 9  , 15  . Criminal Code  , R.S.C. 1985, c. C‑46, ss. 25(1)  , 31(1)  , 65  , 86  , 129  , 264.1   to 269  , 270  , 430  , 495(1)   (a). ...

M.N.R.   File No.:  25359.   1998:  February 23; 1999:  January 28.   ... C-32  , Part II.   Canadian Charter of Rights and Freedoms  , s. 15  .   ... Relevant Legislative Provisions   14                                Income Tax Act  , R.S.C., 1985, c. 1 (5th Supp  .)   149.1 (1)...   ...

Blouin   Neutral citation:   2003 SCC 31.   File No.:  28483.   2002:  November 6; 2003:  June 5.   ... The hypothec is therefore not valid.   Cases Cited   By Gonthier J.   ... Bills of Exchange Act  , R.S.C. 1985, c. B-4  .   Civil Code (Germany), art. 1280.   ...

By the Valuation (Ireland) Act, 1852, s. 2, the valuing authority was directed "to distinguish all hereditaments and tenements, or portions of the same * * * used for charitable purposes * * * and all such hereditaments or tenements, or portions of the same, so distinguished, shall, so long as they continue to be * * * used for the purposes aforesaid, be deemed exempt from all assessment. ... For instance, it might well be said that * * * the establishment of a newspaper conducted on religious or high moral principles * * * would be purposes conducive to the good of religion. ... & C. 410. 52 (1830) 1 B. & Ad. 365. 53 (1845) 7 Q.B. 976; 115 E.R. 756. 54 (1836) 2 M. ...

Loblaw Financial Holdings Inc., 2021 SCC 51, [2021] 3 S.C.R. 687     Appeal Heard: May 13, 2021 Judgment Rendered: December 3, 2021 Docket: 39220   Between:   Her Majesty The Queen Appellant   and   Loblaw Financial Holdings Inc. Respondent  - and-   Attorney General of Ontario and Canadian Bankers’ Association Interveners       Coram: Wagner C.J. and Moldaver, Karakatsanis, Côté, Brown, Martin and Kasirer JJ.     ... (Wagner C.J. and Moldaver, Karakatsanis, Brown, Martin and Kasirer JJ. concurring)               Her Majesty The Queen                                                                                  Appellant v. ...

Quebec (Deputy Minister of Revenue), 2005 DTC 5605, [2005] 2 S.C.R. 598, 2005 SCC 53                                                    SUPREME COURT OF CANADA     Citation:   Moufarrège v. ... Richard Moufarrège Respondent   Official English Translation   Coram: McLachlin C.J. and Major, Bastarache, Binnie, LeBel, Deschamps and Charron JJ.     ... on appeal from the court of appeal for quebec   Income tax – Deduction – Interest – Interest paid on loan used to earn income from business or property – Source of income ceasing to exist – Interest not deductible – Taxation Act, R.S.Q., c. ...

Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, 2005 DTC 5523                                                    SUPREME COURT OF CANADA     Citation:   Canada Trustco Mortgage Co. v. ... Canada   Neutral citation:  2005 SCC 54.   File No.:  30290.   2005:  March 8; 2005:  October 19.   ... Canada, [2003] 2 F.C. 25, 2002 FCA 291.   Statutes and Regulations Cited   Budget Implementation Act, 2004, No. 2  , S.C. 2005, c. 19, s. 52  .   ...

Binet, 2006 SCC 48, [2006] 2 S.C.R. 513                                                    SUPREME COURT OF CANADA     Citation:   Pharmascience Inc. v. ... Goodman                                              Respondents   ‑ and ‑   Attorney General of Quebec                                                                            Appellant   v.   ... Binet   Neutral citation:    2006 SCC 48.   File No.:  30995.   2006:  May 9; 2006:  October 26.   ...