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Canada Business Corporations Act  , R.S.C. 1985, c. C‑44  , ss. 26  , 182(2)  . ... APPENDIX A — Detailed Facts APPENDIX B — Relevant Provisions 1 7 21 29 32 32 34 39 42 59 65 74 85 87 88 91 92 97 100 104 106 108 112 113   122 123 128                             The judgment of the Court was delivered by                     Rothstein J. — I.       ... (iii)       where the particular time is after March 31, 1977, an amount equal to the paid-up capital in respect of that class of shares at the particular time, computed without reference to the provisions of this Act   except subsections 51(3)   and 66.3(2)   and (4)  , sections 84.1   and 84.2  , subsections 85(2.1)  , 85.1(2.1)  , 86(2.1)  , 87(3)   and (9)  , 128.1(2)   and (3)  , 138(11.7)  , 192(4.1)   and 194(4.1)   and section 212.1  ,... [75]                           This definition is unusual.  ...

Canada, [1995] 3 S.C.R. 103   Jake Friesen                                                                                       Appellant   v.   ... Cases Cited   By Major J.                      Followed:   Bailey v. M.N.R., 90 D.T.C. 1321; Weatherhead v. ... The Queen, 91 D.T.C. 5038.   Statutes and Regulations Cited   Income Tax Act  , S.C. 1970‑71‑72, c. 63, ss. 3  , 5  , 9  , 10  , 13(7)  , 18(2)  , 38  , 39  , 41  , 45(1)  , 48   [rep. 1994, c. 21, s. 19], 54(b), 54.2, 63(3)(c), 70, 110.6(4)(f), 111, 127.2(6)(a), 127.3(2)(a), 248(1) "appropriate percentage", "balance‑due day", "business" [rep.  ...

L.  213/13.   Patent Act  , R.S.C. 1985, c. P-4  , ss. 2  , 27(8)    [rep. ... Plant Breeders’ Rights Act  , S.C. 1990, c. 20  .   Authors Cited   Canada. ...   (1)   Statutory Interpretation of “Use” in Section 42   of the Patent Act     143                            The relevant statutory provision is s. 42   of the Patent Act   where:   42.   ...

Pension Plans                                                 Appellants   v.   ... Westley          Respondents   Indexed as:  Schmidt v. Air Products Canada Ltd.   ... The crux of the debate is Article V of the 1959 Trust Agreement:                                             ARTICLE V                    MODIFICATION AND TERMINATION   1. ...

., 2012 SCC 67, [2012] 3 S.C.R. 443       SUPREME COURT OF CANADA   Citation: Newfoundland and Labrador v. ... LeBel J.             Newfoundland and Labrador v. AbitibiBowater Inc., 2012 SCC 67, [2012] 3 S.C.R. 443 Her Majesty The Queen in Right of the Province of Newfoundland and Labrador                                              Appellant v. ... C-36   (“ CCAA   ”), cannot relieve debtors of their regulatory obligations. ...

McLarty, 2008 DTC 6354, 2008 SCC 26, [2008] 2 S.C.R. 79                                                    SUPREME COURT OF CANADA     Citation: Canada v. McLarty, [2008] 2 S.C.R. 79, 2008 SCC 26   Date:   20080522 Docket:   31516   Between: Her Majesty The Queen Appellant / Respondent on cross‑appeal and Allan McLarty Respondent / Appellant on cross‑appeal       Coram: McLachlin C.J. and Bastarache, Binnie, LeBel, Deschamps, Fish, Abella, Charron and Rothstein JJ.     ... McLarty   Neutral citation:  2008 SCC 26.   File No.:  31516.   2008:  January 28; 2008:  May 22.   ...

Canada (Attorney General), 2016 SCC 55, [2016] 2 S.C.R. 670       SUPREME COURT OF CANADA   Citation: Jean Coutu Group (PJC) Inc. v. ... Appellant   and   Attorney General of Canada Respondent  - and-   Agence du revenu du Québec Intervener     Coram: McLachlin C.J. and Abella, Cromwell, Moldaver, Karakatsanis, Wagner, Gascon, Côté and Brown JJ.   ... Instant case (a)  On Feb. 7, 2005, PJC Canada loans US$120 million to PJC USA;           (b)  On Feb. 25, 2005, PJC Canada purchases an additional 10 common shares of PJC USA for US$70 million;   (c)  On Feb. 25, 2005, PJC USA loans US$70 million to PJC Canada.                     ...

Canada (Attorney General)   Neutral citation:   2003 SCC 37.   File No.:  28194.   2002:  November 5; 2003:  June 27.   ... Canadian Charter of Rights and Freedoms, ss. 1  , 2   (d), 3  , 7  , 8  , 15(1)  . Constitution Act, 1867  , preamble, s. 51A  .   Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), s. 127(3)   [repl. 2000, c. 9, s. 560(1)].   ...

M.N.R.   Neutral citation:  2001 SCC 33.   File No.:  27066.   2000:  June 16; 2001: May 24.    ... Customs Act, R.S.C. 1985, c. 1 (2nd Supp  .), ss. 17  , 31  , 131  , 153   (c), 159  .   ... Conclusion   174       I would allow the appeal.     Appeal allowed.   ...

His will, after sundry bequests, gave the residue of his estate to his executors and trustees upon trusts to sell and convert, to pay legacies, to invest, to pay an annuity, and “(e) to divide the balance of the income * * * into three equal parts and to pay or apply one of such parts, or so much thereof as my executors and trustees in their discretion deem advisable, in or towards the support, maintenance and education of each of my children until they respectively attain the age of 25 years, or until the period fixed for the distribution of the capital of my estate which ever event shall last happen, provided that any portion of any child’s share not required for his or her support, maintenance and education shall be re-invested * * * and form part of the residue of my estate given and bequeathed to such child; (ƒ) After the death or remarriage of my wife, whichever event shall first happen, to divide the residue of my estate equally between such of my three children as shall attain the age of 25 years, as and when they respectively attain that age, provided that if any of the said children shall have died before the period of distribution arrives, leaving a child or children, such children shall take the share in my estate which his or her parent would have taken had he or she survived the period of distribution * * *.” ... By Notice of Assessment dated the 1st day of March, 1930, the appellant [appellant in the Exchequer Court—the present respondent] was assessed for Income Tax upon the undistributed income, not used in the maintenance of the children under clause (e) in paragraph 9 of the will, from said residuary estate as follows:— Year Taxable Income Tax 1917........... $ 6,508 94 $ 40 18 1918........... 45,378 57 3,469 16 1919........... 57,766 57 8,152 87 1920........... 90,167 28 20,394 78 1921........... 166,896 28 62,508 50 1922........... 205,433 09 85,438 34 1923........... 173,036 85 66,119 16 1924........... 222,788 25 96,372 10 1925........... 271,469 55 97,321 29 1926........... 352,884 04 121,063 95 1927........... 436,480 86 139,366 65 1928........... 392,875 10 122,649 04 * * * * * *.” ... —It is quite plain, I think, that a child does not take, under paragraph 9, subparagraph (ƒ), unless it attains the age of twenty-five years. ...