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General Provisions provision dealing with only certain situations was the more specific After stating (at para. 29) that “arguably there is a conflict between subsection 141.01(2) of the Act and subsection 141.1(3) of the Act," Webb JA stated (at para. 30): Because subsection 141.1(3) of the Act is the more specific provision that only applies in certain situations, it will override subsection 141.01(2) …. ...

., docket A-663-99 (FCA)-- summary under Subsection 225(1) Summary Under Tax Topics- Excise Tax Act- Section 225- Subsection 225(1) In finding that the respondent was responsible for remitting any GST it had collected with respect to its exempt supply of full-time vocational training, Sharlow J.A. stated: "... a taxpayer who has in fact collected GST, whether for services that are taxable or for services that are later determined to be exempt supplies, must remit those amounts as liable to be assessed if they are not remitted. ...

Canada, 2015 FCA 94, aff'g 2014 DTC 1059 [at 2959], 2014 TCC 33-- summary under Ordinary Meaning Summary Under Tax Topics- Statutory Interpretation- Ordinary Meaning no relief for "harsh" (timing difference) consequences In rejecting a submission based on the harshness of s. 34.1 in the taxpayer's circumstances, Woods J noted that the allegedly harsh effect reversed in the following year – and in any event "it is well established that this Court cannot grant relief on grounds only that the result is harsh: Lans v The Queen, 2011 FCA 290. ...

After noting that paragraph 41 of IT-145R, dated June 19, 1981, was contrary to the taxpayer's position, Desjardin J. noted (p. 9): "... ...

Pipelines that distributed liquid hydrocarbons mix to a fractionation plant accordingly were "machinery and apparatus" that were used by it " directly in the manufacture or production of goods". ...

The Queen, 95 DTC 5477, [1995] 2 CTC 316 (FCA)-- summary under Context Summary Under Tax Topics- Statutory Interpretation- Context After finding that the 40 kilometer distance referred to in s. 62(1) of the Act should be measured on the basis of the shortest normal route to the traveling public, Marceau J.A. stated (at p. 5479): "... by applying the straight line rule to the calculation of the distance referred to in subsection 62(1) of the Act, the Tax Court of Canada has interpreted the word without regard to the context and, in so doing, had committed an error of law.... ...

The chapeau of section 2 “Prescription Drugs and Biologicals” does not contemplate any and all drugs, rather it contemplates drugs that may be obtained through a recognized channel – a prescription. ...

These requirements are essentially the same as in the common law provinces …. ...

Canada, 2020 FCA 90-- summary under Section 14 Summary Under Tax Topics- Statutory Interpretation- Interpretation Act- Section 14 marginal notes may be considered as part of the interpretive process Before going on to accord a restrictive interpretation to s. 149(1)(d.5) based on the wording of the marginal note to s. 149(1)(c), which contained similar wording, Mactavish JA stated (at para. 54): [I]n accordance with section 14 of the Interpretation Act … marginal notes do not form part of a statute, and are only inserted for ease of reference. ...

., 2020 FCA 125-- summary under Stare Decisis Summary Under Tax Topics- General Concepts- Stare Decisis prior decision of the FCA that “manifestly overlooked [the] established line of cases” was not to be followed After noting the Crown’s reliance on the FCA’s finding in Freitas that a statute-barred reassessment was voidable rather than void, Noël CJ stated (at para. 55): I agree with the respondent that Freitas is not authoritative on this point as the Court manifestly overlooked this established line of cases and did not address the reasoning behind it …. ...