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The transaction fell squarely within the provisions of s. 3(1)   (k) of the Dominion Succession Duty Act  . ... The respondent seeks to charge succession duty on the whole of the $344,400, as a gift under s. 3(1)   (d) of the Dominion Succession Duty Act,   R.S.C. 1952, c. 89  . ... (k) of s. 3(1)   of the Dominion Succession Duty Act   does not define an exception to the obligation to pay duty. ...

V, chapter 65, entitled ‘‘An Act respecting the Revised Statutes of Canada, ‘ ‘ which was assented to on the 19th of July, 1924. ... In view of the statement in section 13 of the Revised Statutes Act that “ “ This Act * * * shall be subject to the same rules of construction as the said Revised Statutes,” reliance was also placed on section 19 of the Interpretation Act, R. ... C., 1927, chapter 1, by which the repeal of any Act shall not ((c) affect any * * * liability * * * accruing * * * under the Act * * * so repealed.” ...

In addition to any duty or tax that may be payable under this Act or any other statute or law, there shall be imposed, levied and collected a consumption or sales tax of four per cent, on the sale price of all goods (a) produced or manufactured in Canada, payable by the producer or manufacturer at the time of the sale thereof by him; * * * * * 87. Whenever goods are manufactured or produced in Canada under such circumstances or conditions as render it difficult to determine the value thereof for the consumption or sales tax because * * * * * (d) such goods are for use by the manufacturer or producer and not for sale; the Minister may determine the value for the tax under this Act and all such transactions shall for the purposes of this Act be regarded as sales. ... Solicitors for the respondent: Hanson, Dougherty & West. [1] [1931] Ex. ...

Canada, 2024 SCC 23     Appeal Heard: November 9, 2023 Judgment Rendered: June 28, 2024 Docket: 40276   Between:   Dow Chemical Canada ULC Appellant   and   His Majesty The King Respondent       Coram: Karakatsanis, Côté, Rowe, Martin, Kasirer, Jamal and O’Bonsawin JJ.   ... (Karakatsanis and Rowe JJ. concurring)     Note: This document is subject to editorial revision before its reproduction in final form in the Canada Supreme Court Reports.           ... The reasons of Karakatsanis, Côté and Rowe JJ. were delivered by                    Côté J. — I.                ...

I‑5, s. 87(1)   (b).                     Taxation — Income tax — Exemptions — Income from property — Interest income earned on term deposits deposited in status Indian’s savings account on reserve — Whether interest income exempt from tax as “personal property of an Indian situated on a reserve” — Income Tax Act, R.S.C. 1985, c. 1 (5 th Supp  .), s. 3  , 9   — Indian Act, R.S.C. 1985, c.  ... Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), ss. 3  , 9  , 12(1)   (c), (4)  , 56  , 248(1)   “property”. ... The judgment of McLachlin C.J. and Binnie, Fish, Charron and Cromwell JJ. was delivered by                         Cromwell J. — I.          ...

., 2016 SCC 54, [2016] 2 S.C.R. 617       SUPREME COURT OF CANADA   Citation: Windsor (City) v. ... (Côté J. concurring)     Abella J.         Windsor (City) v. Canadian Transit Co., 2016 SCC 54, [2016] 2 S.C.R. 617 The Corporation of the City of Windsor                                                       Appellant v. ... C‑26  . Constitution Act, 1867, ss. 91  , 92(10)   (a), (c), (14)  , 96  , 100  , 101  . ...

Canada, 2015 SCC 41, [2015] 3 S.C.R. 3       SUPREME COURT OF CANADA   Citation: Guindon v. ... Canadian Charter of Rights and Freedoms, ss. 1  , 11  , 15  , 25  . Code of Civil Procedure, CQLR, c.  ... In her view, then, finding section 163.2   is an offence under section 11   of the Charter   does not make any procedures in the Income Tax Act   invalid, inoperative, or inapplicable.        ...

Regulation 6 provides that "every application for a (retail) vendor's license * * * shall contain an undertaking by the applicant to collect and remit the tax * * * and shall be in Form 2"; and when signing that Form, the applicant undertakes "to act as the agent of the Minister for the collection of the tax * * * and to account to the province * * * for all moneys so collected. ... Dominion Express Company & The Attorney-General of the province of Alberta [37]. ... As section 2 (a) of the Act says, "consumer" means any person who within the Province purchases * * * for his own consumption. ...

(LeBel, Fish and Cromwell JJ. concurring)         Entertainment Software Association v. ... (dissenting) — Under the Copyright Act, R.S.C. 1985, c. C-42   (the “ Act   ”), s. 3(1)   (f), a copyright holder has the sole right to “communicate [his or her] work to the public by telecommunication” and to authorize any such communication.  ... Section 2.2(1)   provides:                              2.2  (1) For the purposes of this Act  , “publication” means                             (a)     in relation to works,                                       (i)    making copies of a work available to the public,...                    ...

Section 16 of the Special War Revenue Act enacted, in substance, that "every person resident in Canada who, after the 31st day of December, 1931, insures or has insured his property situate in Canada * * * [Page 430] with any British or foreign company, or with any (foreign) exchange * * * which * * * is not authorized under the laws of the Dominion of Canada to transact the business of insurance, shall * * * in each year * * * pay to the Minister (of Finance) * * * a tax of ten per centum of the premiums paid or payable by such person. ...