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P & O (Dover) Ltd. v. Commissioners of Customs and Excise, [1992] V.A.T.T.R. 221-- summary under Subsection 169(1) Summary Under Tax Topics- Excise Tax Act- Section 169- Subsection 169(1) The appellant along with seven individual employees was charged with manslaughter in connection with the sinking of its vessel. ...

James Richardson & Sons, Ltd. v. MNR, 82 DTC 6204, [1982] CTC 239 (FCA), rev'd supra.-- summary under Section 231.2 Summary Under Tax Topics- Income Tax Act- Section 231.2 Since "the raising of money by taxation necessarily involves what is related to the administration and enforcement of the taxation legislation", S.231(3) is intra vires Parliament. ...

Weisz Rocchi & Scholes v. The Queen, [2001] 2 CTC 2520, 2001 DTC 3705 (TCC)-- summary under Onus Summary Under Tax Topics- General Concepts- Onus Bowman T.C.J. indicated that the onus put on a taxpayer to challenge an assessment of the Crown did not apply where the Minister imposed a penalty: "It is contrary to the most fundamental precepts of the law and of ordinary procedural fairness that a government should be entitled to impose a penalty and then sit back and say to its subject: 'Show why you should not be penalized'. ...

Queen & Metcalfe Carpark Ltd. v. MNR, 74 DTC 6007, [1973] CTC 810 (FCTD), aff'd [1976] CTC xvi (FCA)-- summary under Paragraph 111(5)(a) Summary Under Tax Topics- Income Tax Act- Section 111- Subsection 111(5)- Paragraph 111(5)(a) changes in character of the rented-out facilities did not matter The proposed renting out of hotel premises or a cinema structure was implicitly treated as part of the taxpayer's business of acquiring various properties and leasing them out for rental use, notwithstanding that it had never rented out facilities of this character before: "the fact that the realty handled and leased by the appellant is of a different type or kind than that contemplated by the structure [in question] makes no difference. ...

Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251-- summary under Retroactivity/Retrospectivity Summary Under Tax Topics- Statutory Interpretation- Retroactivity/Retrospectivity In an obiter indication that ss.152(1.11) and (1.12), pursuant to which the Minister had made a retroactive redetermination of paid-up capital, should likely be interpreted restrictively, Boyle, J. stated (at para. 28) that "instinctively, it seems that retroactive determinations, like retroactive tax legislation, should be avoided except in cases where the legislator has clearly and unambiguously set out its intent to impose or permit the tax to be imposed retroactively. ...

Maden & Ireland, Ltd. (1959), 38 TC 391 (HL)-- summary under Capital Asset v. ...

Goar, Allison & Associates Inc. v. The Queen, 2009 DTC 653, 2009 TCC 174 (Informal Procedure)-- summary under Resolving Ambiguity Summary Under Tax Topics- Statutory Interpretation- Resolving Ambiguity After finding that the taxpayer was not liable to a penalty under s. 162(2.1) of the Act, C. ...

Young, Austen & Young Ltd., [1989] BTC 77 (C.A.)-- summary under Subsection 86(1) Summary Under Tax Topics- Income Tax Act- Section 86- Subsection 86(1) In finding that an issuance of shares by a company to its existing beneficial shareholder, followed by the application of the subscription proceeds to pay off intercompany indebtedness, was a "reorganization... of a company's share capital" on ordinary principles, Balcombe L.J. stated: "an increase of share capital can be a reorganization of that capital... provided that the new shares are acquired by existing shareholders because they are existing shareholders and in proportion to their existing beneficial holdings. ...

Weiss, Biheller & Brooks, Ltd. v. Farmer (1922), 8 TC 381 (CA)-- summary under Paragraph 2(3)(b) Summary Under Tax Topics- Income Tax Act- Section 2- Subsection 2(3)- Paragraph 2(3)(b) agent distributor The taxpayer, which was an English company carrying on business as an importer and merchant, and which was the exclusive distributor of gas mantles manufactured by a Dutch company, was found to have been properly assessed as agent for the Dutch company in respect of profits derived by the Dutch company in carrying on a trade within the United Kingdom as vendor of the gas mantles, notwithstanding that there was no privity of contract between the English customers and the Dutch company, and that property in the mantles may have passed to the taxpayer. ...

& E. Cmners. v. West Yorkshire Hospital (Contract Services) Ltd., [1988] BTC 5095 (Q.B.D.)-- summary under Ordinary Meaning Summary Under Tax Topics- Statutory Interpretation- Ordinary Meaning "First, while (the context apart) one would expect payment to be construed in its ordinary sense, it is a well recognized legal concept. ...