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., 86 DTC 6526, [1986] 2 CTC 465, [1986] 2 SCR 522-- summary under Active Business Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Active Business "'Active business' is nowhere restricted to a manufacturing or processing business. ...

MNR, 91 DTC 1443, [1991] 2 CTC 2715, [1991] 2 CTC 2697 (TCC)-- summary under Paragraph 118(1)(a) Summary Under Tax Topics- Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(a) A man who had been the common law spouse of the taxpayer for thirty years was not a "spouse" for purposes of the Income Tax Act. ...

Fries, 90 DTC 6662, [1990] 2 SCR 1322, [1990] 2 CTC 439-- summary under Resolving Ambiguity Summary Under Tax Topics- Statutory Interpretation- Resolving Ambiguity doubt went to the taxpayer The Court was not satisfied that payments by way of strike pay constituted "income... from a source" within the meaning of s. 3 and "in these circumstances the benefit of the doubt must go to the taxpayers". ...

Ontario (Minister of Revenue), [1988] 2 CTC 294, [1988] 2 S.C.R. 175-- summary under Resolving Ambiguity Summary Under Tax Topics- Statutory Interpretation- Resolving Ambiguity Wilson J. stated respecting the statements of Estey J. in Johns-Manville that "although Estey J. was referring to ambiguity within a single statute, I believe these principles are not inappropriate to a case like the present in which the ambiguity stems from the interplay of a provincial Regulation and federal administrative practice. ...

., 98 DTC 6072, [1998] 2 C.T.C. 325, [1998] 2 C.T.C. 88 (FCTD)-- summary under Subsection 165(1) Summary Under Tax Topics- Income Tax Act- Section 165- Subsection 165(1) The plaintiffs, who were members of a public interest group coalition, had no standing to challenge an advance tax ruling issued by Revenue Canada. ...

., 86 DTC 6526, [1986] 2 CTC 465, [1986] 2 SCR 522-- summary under Resolving Ambiguity Summary Under Tax Topics- Statutory Interpretation- Resolving Ambiguity Wilson, J. stated that if Parliament is to restrict the meaning of the phrase "active business" to a manufacturing or processing business, "it must express itself clearly to that effect. ...

The Queen, 95 DTC 5575, [1995] 2 CTC 320 (FCA), rev'd 97 DTC 5363, [1997] 2 S.C.R. 336-- summary under Subsection 88(1) Summary Under Tax Topics- Income Tax Act- Section 88- Subsection 88(1) no maintenance of depreciable property character on s. 88(1) wind-up Hugessen J.A. rejected the taxpayer's submission that s. 88(1) established that property that was depreciable property to a subsidiary was depreciable property to the parent corporation (the taxpayer) upon the winding-up of the subsidiary. ...

., 85 DTC 5443, [1985] 2 CTC 211 (FCTD), aff'd 87 DTC 5442, [1987] 2 CTC 245 (FCA)-- summary under Subsection 10(2) Summary Under Tax Topics- Income Tax Act- Section 10- Subsection 10(2) S.10(2) "deals with the valuation of inventory, not whether inventory exists or not. ...

Reference re Goods and Services Tax, [1992] 2 SCR 445, [1992] GSTC 2-- summary under Section 122 Summary Under Tax Topics- Excise Tax Act- Section 122 GST collection obligation not an imposition on provincial funds The collection and remittance obligations imposed on a province by s. 122(b) could not be equated to an appropriation of money from the Provincial Consolidated Revenue Fund, without the consent of the provincial legislature, for federal purposes. ...

Ontario (Minister of Revenue), [1988] 2 CTC 294, [1988] 2 S.C.R. 175-- summary under Revising Claims Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(a)- Revising Claims The taxpayer, which first made a request at trial that it be permitted CCA claims for Ontario purposes in computing its income for 1974 in the event that an investment tax credit should be found to be unavailable, was precluded from doing so in light inter alia of the fact that to permit such a claim would reduce the available level of claims for its 1975 and 1976 taxation years, which were statute-barred. ...