Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

The Minister of National Revenue, 58 DTC 1162, [1958] CTC 223, [1958] S.C.R. 499, [1958] CTC 222-- summary under Provincial Law Summary Under Tax Topics- Statutory Interpretation- Provincial Law Martland J. stated, in his dissenting reasons for judgment, (p. 1165): "... while it is obvious that a provincial Legislature cannot legislate in such a manner as to alter the provisions of the Dominion Succession Duty Act, nevertheless, in applying the provisions of that Act, it is necessary to look to relevant provincial legislation to determine what property may be included in a succession. ...

Canada, 95 DTC 5551, [1995] 3 S.C.R. 103-- summary under Ordinary Meaning Summary Under Tax Topics- Statutory Interpretation- Ordinary Meaning common usage of a technical term given weight After concluding that property held as an adventure in the nature of trade qualified as "inventory", and after noting that such property would qualify as inventory for accounting purposes, Major J. stated (at p. 5557): "... the Court should be cautious to adopt an interpretation which is clearly inconsistent with the commonly accepted usage of a technical term particularly where an interpretation consistent with common usage is more natural on a plain reading of the definition. ...

The Court affirmed the finding of the trial judge that (p. 1212): "... the appellant, having only an option on shares, did not carry out its plan to make Poitras a subsidiary. ...

Profit- Leases and Licences In finding that gains from the sale of timber limits were realized on income account by the taxpayer, which had acquired the timber limits approximately ten years previously and had not provided any evidence that it had carried on logging operatons, Duff J. stated (p. 1214): "... ...

Canada, 99 DTC 5669, [1999] 3 S.C.R. 622, [1999] 4 CTC 313-- summary under Section 67 Summary Under Tax Topics- Income Tax Act- Section 67 s. 67 does not apply where provisions, having their own internal limiting clauses, apply In refusing to apply s. 67 to interest that was found to be reasonable in amount for purposes of the reasonableness limitation expressed in s. 20(1)(c), McLachlin J. stated (at p. 5678): "... it seems to me that Parliament intended s. 67 to apply primarily to those deductions claimed under the provisions of the Act that do not have their own internal limiting clauses.... ...

General Provisions general reasonableness provision should not be applied to interest which has its specific s. 20(1)(c) reasonableness limitation In refusing to apply s. 67 to interest that was found to be reasonable in amount for purposes of the reasonableness limitation expressed in s. 20(1)(c), McLachlin J. stated (at para. 51): "... it seems to me that Parliament intended s. 67 to apply primarily to those deductions claimed under the provisions of the Act that do not have their own internal limiting clauses.... ...

Rinfret C.J. stated (p. 1015): "... on the proper construction of section 3(1)(b) an annuity or annual payment, received under the provisions of a contract, such as the present one, in order to be taxable must be an annual profit or gain. ...

., 97 DTC 5089, [1997] 1 S.C.R. 411-- summary under Expressio Unius est Exclusio Alterius Summary Under Tax Topics- Statutory Interpretation- Expressio Unius est Exclusio Alterius After finding that s. 28(1) of the Personal Property Security Act was inconsistent with a broad interpretation of a licence of a debtor to sell without the proceeds being subject to the respondent's security interests, Iacobucci J. stated (at p. 5091): "... this is an appropriate case for the invocation of the maxim expressio unius est exclusio alterius. ...

. … …[T]he standard must be at least as high as gross negligence under s. 163(2)…. ...

Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 S.C.R. 367-- summary under Provincial Law Summary Under Tax Topics- Statutory Interpretation- Provincial Law foreign "partnership" must have the attributes of a Cdn partnership After affirming a finding that the taxpayers had not become members of a Texan partnership notwithstanding expert evidence that under the laws of Texas the partnership existed, the Court stated (at p. 5156): "... ...