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Wampole & Co. Ltd., [1931] S.C.R. 494-- summary under Subsection 141.01(2) Summary Under Tax Topics- Excise Tax Act- Section 141.01- Subsection 141.01(2) “use” includes providing free samples S. 87(d) of the Special War Revenue Act, imposed tax on goods which were “for use by the manufacturer or producer and not for sale,” was found to apply to the distribution by a pharmaceutical manufacturer of drug samples to doctors, but for the fact that the samples had already been subject to tax in the hands of the manufacturer. ...

Will-Kare Paving & Contracting Ltd. v. Canada, 2000 DTC 6467, 2000 SCC 36, [2000] 1 S.C.R. 915 (SCC)-- summary under Class 29 Summary Under Tax Topics- Income Tax Regulations- Schedules- Schedule II- Class 29 supplied asphalt was merely an accession to customers' real property The taxpayer, which paved driveways, parking lots and small roadways, also operated an asphalt-producing plant. 75% of the output was utilized in that paving business, and the balance was sold to third parties. ...

International Iron & Metal Co. Ltd. v. Minister of National Revenue, 72 DTC 6205, [1972] CTC 242, [1974] S.C.R. 898, aff'g 69 DTC 5445, [1969] CTC 668 (Ex Ct)-- summary under Paragraph 256(1)(b) Summary Under Tax Topics- Income Tax Act- Section 256- Subsection 256(1)- Paragraph 256(1)(b) ignore voting agreements A corporation ("Burland") was owned by nine children of four fathers. ...

Minister of Customs & Excise, [1928] S.C.R. 54-- summary under Similar Statutes/ in pari materia Summary Under Tax Topics- Statutory Interpretation- Similar Statutes/ in pari materia Customs Tariff Schedule established that “nursery stock” in Special War Revenue Act, 1915 only referred to trees, plants and shrubs and not potted plants In the course of finding that sales by florists of potted plants were not exempted from the sales tax imposed by s. 19BBB of the Special War Revenue Act, 1915 as being sales of "nursery stock," Duff C.J., stated: As to potted plants—"nursery" implies a place devoted to the cultivation of trees, shrubs, and plants—for the purpose of transplantation; bringing them to a degree of maturity in which that is practicable. ...

Army & Navy Department Stores Ltd. v. Minister of National Revenue, 53 DTC 1185, [1953] CTC 293, [1953] 2 S.C.R. 496-- summary under Subparagraph 251(2)(c)(i) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(2)- Paragraph 251(2)(c)- Subparagraph 251(2)(c)(i) shareholders do not indirectly own any of the corporation’s property One-half of the shares of the 5,000 shares of the “Western Company” were owned by the “Alberta company,” and the other half were owned by the “Saskatchewan company.” ...

Addison & Leyen Ltd., 2007 DTC 5365, 2007 SCC 33, [2007] 2 S.C.R. 793-- summary under Subsection 160(1) Summary Under Tax Topics- Income Tax Act- Section 160- Subsection 160(1) delay in assessing under s. 160 not reviewable The taxation year of a corporation ("York") owned principally by one of the applicants ("Addison") ended on September 28, 1989 by virtue of a sale of York to a third party ("Senergy"). ...

He stated (at paras. 10-11): [T]wo of the claims raised … — those alleging procedural unfairness and a lack of an evidentiary foundation — are … best characterized as attacks on the correctness of the assessment which is the proper subject matter of an appeal to the Tax Court under the express authority of the ETA. … Iris’ third claim, that the Minister acted with an improper purpose … should … be struck here because Iris did not allege facts in its application that, if taken to be true, would give any support to this claim. ...

., 2021 SCC 49, [2021] 3 S.C.R. 590-- summary under Treaties Summary Under Tax Topics- Statutory Interpretation- Treaties additional consideration in Treaty context of giving effect to the contractual bargain Before considering whether the taxpayer’s use of a capital gains exemption provision in the Canada-Luxembourg Treaty was an abuse under s. 245(4) given that the taxpayer was a conduit corporation rather than a corporation that had a significant economic connection to Luxembourg, Côté J stated (at paras. 29, 35-6): Like all statutes, tax legislation must be interpreted by conducting a “textual, contextual and purposive analysis to find a meaning that is harmonious with the Act as a whole” …. However, where tax provisions are drafted with “particularity and detail”, a largely textual interpretation is appropriate in light of the well-accepted Duke of Westminster principle that “taxpayers are entitled to arrange their affairs to minimize the amount of tax payable” …. … The objective of tax treaties, broadly stated, is to govern the interactions between national tax laws in order to facilitate cross-border trade and investment. One of the most important operational goals is the elimination of double taxation, where the same source of income is taxed by two or more states without any relief. … Another important consideration is the dual nature — contractual and statutory — of tax treaties. ...

The provincial Crown must therefore collect and remit GST when it makes taxable supplies to private parties …. ... In further finding that BCI was bound by the terms of the Reciprocal Taxation Agreement (RTA) and Comprehensive Integrated Tax Coordination Agreement (CITCA) between the Province and Canada under which (in the case of the RTA) Canada agreed to pay certain provincial taxes and fees and the Province agreed to pay the taxes imposed under the ETA and (in the case of the CITCA) the Province and Canada agreed to pay HST on supplies purchased by their respective governments and agents, Karakatsanis J stated (at paras. 95, 99, 102): Various elements of an intergovernmental agreement may demonstrate an intention to create legal obligations …. [W]hile a mandatory mechanism for resolving disputes may create a “strong presumption” that the parties intended to create legal obligations, it is not a prerequisite …. … [T[he Agreements … resemble private law contracts and were intended to create legally binding obligations for Canada and the Province. ...

Nor is it an error to consider whether a good meets the description of a heading — that is, to apply Rule 1 — when Rule 2 is also applied. ... To be clear, a good must be described in whole or in part by a heading — even if it may ultimately not be classified under that heading because of its unfinished or composite nature — before Rule 2 can be applied. ... The examples listed in para. (1) (“e.g., aprons, belts,...”) illustrate the types of articles that meet the criteria of “[a]rticles of apparel and clothing accessories... made by sewing or sealing sheets of plastics”. … This led ultimately to the CITT’s conclusion that it could not use Rule 2(b) to extend heading 39.26 to cover the gloves (paras. 55 and 66-69): even if the gloves were comprised entirely of plastics, they could not be classified under heading 39.26 as they were not made by sewing or sealing sheets of plastic together. … … Even accepting that the term “includes” typically denotes that a non-exhaustive list is to follow …, the non-exhaustive quality of each list item in this case can reasonably be seen as a distinct matter. ...