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In finding that the alimentary allowance was not "paid" by him for purposes of s. 60(b), and was not "received" by her for purposes of s. 56(1)(b), Garon J. stated (p. 1499): "... ...

.)-- summary under Subsection 238(2) Summary Under Tax Topics- Income Tax Act- Section 238- Subsection 238(2) " [M]ens rea, in the traditional sense is not an essential ingredient of the offence of failing to remit money deducted from the wages of employees pursuant to Section 153. ...

The Queen, 2015 TCC 39-- summary under Subsection 169(2.1) Summary Under Tax Topics- Income Tax Act- Section 169- Subsection 169(2.1) Minister was presumed to understand the scope and quantum of issues that had been raised during audit Boyle J found that all that is required respecting issue identification is that the Minister (as opposed to a third party, such as a Tax Court Justice) "be able to understand the scope and quantum of the issue from its description in the notice of objection" – so that it was sufficient for the notice of objection to reference a description of the issues previously provided to CRA. ...

The Queen, 80 DTC 6314, [1980] CTC 386 (FCTD)-- summary under Subsection 74.1(1) Summary Under Tax Topics- Income Tax Act- Section 74.1- Subsection 74.1(1) Under a court-approved variation of trust, the plaintiff forewent his vested right to receive a ½ share of the income of a trust, and a discretionary trust was created whose beneficiaries included his wife. ...

The Queen, 52 DTC 1209, [1917-27] CTC 198 (SCC), aff'd 52 DTC 1215 (PC)-- summary under Onus Summary Under Tax Topics- General Concepts- Onus At 1211: "... the appellant is in the same position as any other appellant. ...

The Queen, 2014 DTC 1216 [at at 3872], 2014 TCC 309-- summary under Stare Decisis Summary Under Tax Topics- General Concepts- Stare Decisis weight of obiter depends on fulness of argument Before finding that the taxpayers' argument was contradicted by the "authoritative obiter " in S.T.B. that s. 245(7) applied to third parties only, Hogan J paraphrased (at para. 28) R. v. ...

The Queen, 2014 DTC 1216 [at at 3872], 2014 TCC 309-- summary under Stare Decisis Summary Under Tax Topics- General Concepts- Stare Decisis weight of obiter depends on fullness of argument Before finding that the taxpayers' argument was contradicted by the "authoritative obiter " in S.T.B. that s. 245(7) applied to third parties only, Hogan J paraphrased (at para. 28) R. v. ...

MNR, 93 DTC 50, [1992] 2 CTC 2596 (TCC)-- summary under Subsection 15(2) Summary Under Tax Topics- Income Tax Act- Section 15- Subsection 15(2) 15(2) not contrary to Charter In finding that the inclusion of the amount of a loan made to the taxpayer by a corporation owned by his father in the taxpayer's income was not contrary to s. 15(1) of the Charter, Watson D.J. stated (p. 53): "... the purpose of subsection 15(2) is to prevent the de facto tax-free distribution of corporate funds to shareholders. ...

The Queen, 93 DTC 1004, [1993] 2 CTC 2259 (TCC)-- summary under Subsection 245(3) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(3) Before going on to find that the former s. 245(1) did not prohibit the deduction of interest by the taxpayer, Bowman J. stated, in obiter dicta that: "... ...

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. ...