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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 …. ...

The Court is guided by the rules of statutory interpretation in Canada Trustco … and by precedent. ...

Rattai, 2022 FCA 106-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence Court is not bound by an admission shown to be nonfactual Monaghan JA stated (at para. 20): The Tax Court is not bound by an admission that is shown, through properly tendered evidence, to be contrary to the facts …. ...

Canada, 2022 FCA 126-- summary under Consistency Summary Under Tax Topics- Statutory Interpretation- Consistency presumption of consistent expression After finding that an initial director had not satisfied the requirement under the Business Corporations Act (Ontario) that a replacement director be appointed by virtue of an OBCA provision that deemed a de facto director to be a director, Gleason JA went on to state (at para. 16): This textual interpretation is also supported by the interpretive presumption of consistent expression, which would require, unless the context dictates otherwise, that the terms “elected” and “appointed” be given a meaning in subsection 119(2) that is consistent with other provisions in the OBCA where these terms are used …. ...

Canada, 2023 FCA 91-- summary under Double Taxation/Deduction (Presumption Against) Summary Under Tax Topics- Statutory Interpretation- Double Taxation/Deduction (Presumption Against) no intention to create 2 capital losses out of 1 Regarding s. 39(2) deeming an FX capital loss to be from the disposition of foreign currency, Webb JA stated (at para. 34): It could not have been intended that a taxpayer would have been entitled to two deductions for an allowable capital loss on the disposition of a particular property – one related to the disposition of the property actually disposed of and the other related to the deemed capital loss from the disposition of foreign currency. ...

. … In practical terms, normally only a fundamental misreading or misapplication of subsection 23(2), irrationality, or bad faith on the part of the Minister will lead to relief. ...