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SCC
Keatley Surveying Ltd. v. Teranet Inc., 2019 SCC 43, [2019] 3 SCR 418
(Wagner C.J. concurring) Keatley Surveying Ltd. v. Teranet Inc., 2019 SCC 43, [2019] 3 S.C.R. 418 Keatley Surveying Ltd. ... Copyright Act , R.S.C. 1985, c. C‑42, ss. 2 , 2.2(1) , 12 , 13(1) , (3) , (4) . ... I. Interpretation of Section 12 of the Copyright Act A. ...
SCC
R. v. R.V., 2019 SCC 41, [2019] 3 SCR 237
., 2019 SCC 41, [2019] 3 S.C.R. 237 Appeal Heard: March 20, 2019 Judgment Rendered: July 31, 2019 Docket: 38286 Between: Her Majesty The Queen Appellant and R.V. ... (Wagner C.J. and Abella, Moldaver and Martin JJ. concurring) Joint Dissenting Reasons: (paras. 101 to 139) Brown and Rowe JJ. ... Canadian Charter of Rights and Freedoms , ss. 7 , 11( d ) . Criminal Code , R.S.C. 1985, c. ...
SCC
Continental Bank Leasing Corp. v. Canada, 98 DTC 6505, [1998] 2 SCR 298, [1998] 4 CTC 119
Canada, [1998] 2 S.C.R. 298 Continental Bank Leasing Corporation Appellant v. ... Canada File No.: 25532. 1998: January 26; 1998: September 3. ... Cases Cited By McLachlin J. Referred to: Salomon v. A. Salomon and Co., [1897] A.C. 22. ...
SCC
Irvine v. Canada (Restrictive Trade Practices Commission), [1987] 1 SCR 181
E‑10, s. 5. Canadian Charter of Rights and Freedoms , ss. 7 , 8 . ... A remarkably similar provision appears in the United States Administrative Procedure Act, 5 U.S.C.A., § 555(b): § 555. ... ... Coughlin: Tilley, Carson & Findlay, Toronto. ...
SCC
Joggins Coal Co. Ltd. v. The Minister of National Revenue, [1950] SCR 470
By the statutory form of lease the Crown "grants and demises unto the lessee all the rights of the Crown to the * * * (coal?) * * * in that certain tract of ground situated at and described as follows. ... "Income" as hereinbefore defined shall for the purposes of this Act be subject to the following exemptions and deductions:— (a) * * * the Minister in determining the income derived from mining * * * shall make such an allowance for the exhaustion of the mines * * * as he may deem just and fair, and in the case of leases of mines * * * the lessor and the lessee, shall each be entitled to deduct a part of the allowance for exhaustion as they agree and in case the lessor and the lessee do not agree the Minister shall have full power to apportion the deduction between them and his determination shall be conclusive. ...
SCC
Ontario Home Builders' Association v. York Region Board of Education, [1996] 2 SCR 929
C. 1863, 26 Vict., c. 5 (“Scott Act”), ss. 14, 20-- Canadian Charter of Rights and Freedoms, ss. 2(a) , 15(1) -- Constitution Act, 1867, ss. 91(3) , 92(2) , (9) , (13) , (16) , 93(1) -- Development Charges Act, R.S.O. 1990, c. ... B.13. Canadian Charter of Rights and Freedoms , ss. 2( a ) , 15(1) . ... C.27. Constitution Act, 1867 , ss. 91(3) , 92(2) , (9) , (13) , (14) , (16) , 93(1) . ...
SCC
Kingstreet Investments Ltd. v. New Brunswick (Finance), 2007 SCC 1, [2007] 1 SCR 3
New Brunswick (Finance), 2007 SCC 1, [2007] 1 S.C.R. 3 SUPREME COURT OF CANADA Citation: Kingstreet Investments Ltd. v. ... New Brunswick (Finance) Neutral citation: 2007 SCC 1. File No.: 31057. 2006: June 20; 2007: January 11. ... Civil Code of Québec, S.Q. 1991, c. 64, art. 1491. Constitution Act, 1867 , ss. 53 , 90 , 92(9) . ...
SCC
International Harvester Co. of Canada v. The Provincial Tax Commission, [1941] SCR 325
"Income" was defined (in part) as "the annual net profit or gain * * * as being profits * * * received by a person * * * from any trade, manufacture or business * * * whether derived from sources within Saskatchewan or elsewhere. ... By section 3, income is defined; and income of the kind we are considering, profits of a business, is "profits *. * * received by a person * * * from any trade, manufacture or business * * * whether derived from sources within Saskatchewan or elsewhere. ... In section 4 it is enacted:— The following incomes shall not be liable to taxation hereunder: *** (m) profits earned by a corporation or joint stock company * * * in that part of its business carried on at a branch or agency outside of Saskatchewan. ...
SCC
Canada v. Craig, 2012 SCC 43, [2012] 2 SCR 489
Craig, 2012 SCC 43, [2012] 2 S.C.R. 489 SUPREME COURT OF CANADA Citation: Canada v. ... Craig Respondent Coram: LeBel, Deschamps, Abella, Rothstein, Cromwell, Moldaver and Karakatsanis JJ. ... (LeBel, Deschamps, Abella, Cromwell, Moldaver and Karakatsanis JJ. concurring) Canada v. ...
SCC
Century Services Inc. v. Canada (Attorney General), 2011 DTC 5006 [at at 5511], [2010] 3 S.C.R. 379, 2010 SCC 60
C-36, s. 18.3(1) — Excise Tax Act, R.S.C. 1985, c. E-15, s. 222(3) . ... E‑15, s. 222 . Income Tax Act, R.S.C. 1985, c. 1 (5th Supp .), ss. 227(4) , (4.1) . ... B-3 (“ BIA ”) provision confirming ― or explicitly preserving ― its effective operation ...