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SCC (summary)
Canada (Minister of Citizenship and Immigration) v. Vavilov, 2019 SCC 65, [2019] 4 SCR 653 -- summary under Consistency
Accepting that the word “appeal” refers to the same type of procedure in all these contexts also accords with the presumption of consistent expression, according to which the legislature is presumed to use language such that the same words have the same meaning both within a statute and across statutes …. ...
SCC (summary)
Canada v. Loblaw Financial Holdings Inc., 2021 SCC 51, [2021] 3 SCR 687 -- summary under Expressio Unius est Exclusio Alterius
., 2001 SCC 56 … at para. 42). The necessary inference to be drawn from the express language of s. 95(2.4)(b) is that Parliament chose not to include a competition element in the financial institution exception. ...
SCC (summary)
Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26 -- summary under Subsection 220(1)
No discretion is afforded the Minister or the Minister’s agents: “They are required to follow [the Act] absolutely, just as taxpayers are also required to obey it as it stands” (Harris …. ...
SCC (summary)
Duha Printers (Western) Ltd. v. Canada, [1998] 1 SCR 795, 98 DTC 6334, [1998] 3 CTC 303 -- summary under Subparagraph 251(2)(c)(i)
& Mrs. Duha, Mr. Marr; and a friend of Messrs. Duha and Marr who previously had served on the Duha board. ...
SCC (summary)
Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 SCR 715 -- summary under Regulations/Statutory Delegation
I am not satisfied that the 1975 Regulation can be so construed — it did not alter the primary definition of “gross receipts” in the Act, but merely clarified the method by which a subsidiary, discretionary amount was to be assessed. ...
SCC (summary)
Imperial Oil Ltd. v. Canada; Inco Ltd. v. Canada, 2006 DTC 6639, 2006 SCC 46, [2006] 2 SCR 447 -- summary under Foreign Exchange
. … The above cases are not of assistance in the cases at bar, where it is common ground that but for an express statutory provision, the foreign exchange loss would be on capital account because the borrowing was on capital account. ...
SCC (summary)
Friesen v. Canada, 95 DTC 5551, [1995] 3 SCR 103 -- summary under Paragraph 45(1)(a)
. … [I]f an item of property is not relevant to income in a particular year, it does not convert to capital property unless it meets the requirements of ss. 13(7) and 45(1). ...
SCC (summary)
Canada (Attorney General) v. Igloo Vikski Inc., 2016 SCC 38, [2016] 2 SCR 80 -- summary under Interpretation/Definition Provisions
Brown J essentially indicated that it was reasonable for the CITT to consider that if the gloves were not covered by the specific paragraph dealing with clothing items, they should not be considered to be intended to be included in that heading, stating (at para. 50): It is reasonable to interpret that list item as stating exhaustively its own criteria — meaning, in this case, that if an article of clothing or accessories is to be classified in heading 39.26, it must be made by sewing or sealing sheets of plastic together [which was not the case for the goalie gloves]. ...
SCC (summary)
Bishop v. Stevens, [1990] 2 SCR 467 -- summary under Subparagraph 212(1)(d)(vi)
. … Neither the wording of the [Copyright] Act, nor the object and purpose of the Act, nor practical necessity support an interpretation of these sections which would place ephemeral recordings within the introductory paragraph to s. 3(1) rather than s. 3(1)(d) [re recording right]. ...
SCC (summary)
1068754 Alberta Ltd. v. Québec (Agence du revenu), 2019 SCC 37, [2019] 2 SCR 993 -- summary under Subsection 92(2)
Before concluding that the ARQ had not exceeded its territorial competence in making this requirement, Rowe J found that the sending of the requirement to the Calgary branch (which was deemed to be a separate entity only for the limited purposes of s. 462)) did not detract from the fact that it was sent to a person (the bank) that operated in Quebec, stating (at para. 88): It would be absurd if the procedural requirements imposed by s. 462(2) … were understood to affect the ARQ’s authority to issue a formal demand to a bank that operates within its territorial jurisdiction. ...