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., [1986] 1 S.C.R. 209   Her Majesty The Queen      Appellant;   and   George Golden, Eleanor Golden, John McGuckin and Leemar Holdings Ltd.        Respondents.   File Nos.: 17708, 17709, 17710, 17711.   1985: May 2; 1986: February 28.   ... Appeal dismissed.                      Solicitor for the appellant: Roger Tassé, Ottawa.                      ...

(Binnie, Rothstein and Cromwell JJ. concurring)   McLachlin C.J. (Fish and Abella JJ. concurring)       Canada Trustco Mortgage Co. v. ... The Minister issued three requirements to pay to the Bank as per s. 224   of the Income Tax Act   (“ ITA   ”).  ... I will then go on to explain the application of s. 224(1)   of the Income Tax Act  , R.S.C. 1985, c. 1 (5th Supp  .) (“ ITA   ”), to the facts before us. ...

Canada (Attorney General), 2019 SCC 66, [2019] 4 S.C.R. 845       SUPREME COURT OF CANADA   Citation: Bell Canada v. ... Abella and Karakatsanis JJ.   Note: This document is subject to editorial revision before its reproduction in final form in the Canada Supreme Court Reports.       ... on appeal from the federal court of appeal                     Administrative law — Appeals — Boards and tribunals — Regulatory boards — Jurisdiction — CRTC deciding that simultaneous substitution regime does not apply to Super Bowl broadcast — Canadians therefore able to view American commercials aired during Super Bowl — Whether CRTC had authority to prohibit simultaneous substitution for Super Bowl — Framework for determining applicable standard of review set out in Vavilov applied — Broadcasting Act, S.C. 1991, c. 11, s. 9(1)   (h).                     ...

., 2008 SCC 45, [2008] 2 S.C.R. 604                                                    SUPREME COURT OF CANADA     Citation:   New Brunswick (Human Rights Commission) v. ... H.19, ss. 24(1) (b), 25(2), (2.1).   Income Tax Act  , R.S.C. 1985, c. 1 (5th Supp  .).   ... Authors Cited   Black’s Law Dictionary, 8th ed. St. Paul, Minn.:  Thomson/West, 2004, “ bona fide ”.   ...

Cases Cited   By Cory J.                      Applied:   Manitoba (Attorney General) v. ... C-46  .   Meals and Hotels Tax Act, R.S.Q., c. T‑3.                      ... R.   For these reasons:   Dismisses the appeal with costs.                      ([1992] R.D.F.Q. 44, at p. 45.)   ...

Canada, 2011 SCC 39, [2011] 2 S.C.R. 764                                                                                                                          SUPREME COURT OF CANADA   Citation: Dubé v. ... I‑5, s. 87(1)   (b).                     Taxation — Income tax — Exemptions — Income from property — Interest income earned on term deposits deposited in status Indian’s savings account on reserve — Whether interest income exempt from tax as “personal property of an Indian situated on a reserve” — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), ss. 3, 9 — Indian Act, R.S.C. 1985, c.  ... Indian Act  , R.S.C. 1985, c. I‑5  , ss. 87  , 89  .                     ...

Canada   Neutral citation:   2002 SCC 46.   File No.:  27860.   2001:  December 12; 2002: May 23.   ... Income Tax Act  , S.C. 1970‑71‑72, c. 63 [now R.S.C. 1985, c. 1 (5th Supp  .)], ss. 3   (a), 9(1)  , (2)  , 13  , 18(1)   (a), (h) [rep. ... or a reasonable amount in respect thereof, whichever is the lesser;     248. (1) In this Act,  ...   ...

Nolet, 2010 SCC 24, [2010] 1 S.C.R. 851                                                    SUPREME COURT OF CANADA     Citation:   R. v. ... Nolet   2010 SCC 24   File No.:  33032.   2009:  December 14; 2010:  June 25.   ... Grant, 2009 SCC 32, [2009] 2 S.C.R. 353.   Statutes and Regulations Cited   Canadian Charter of Rights and Freedoms  , ss. 1  , 8  , 9  , 24(2)  .   ...

., [1998] 1 S.C.R. 770   Melville Neuman                                                                                Appellant   v.   ... M.N.R.   File No.:  25565.   1998:  January 28; 1998:  May 21.   Present:  L’Heureux‑Dubé, Gonthier, Cory, McLachlin, Iacobucci, Major and Bastarache JJ.   ... Cases Cited   Considered:   McClurg v. Canada, [1990] 3 S.C.R. 1020, aff’g [1988] 2 F.C. 356; distinguished:   Winter v. ...

An allowance with respect to a timber limit is provided for in sec. 5(1) (a) of the Income War Tax Act, R.S.C. 1927, c. 97, and amendments thereto, the material part of which reads: 5. (1) "Income" as hereinbefore defined shall for the purpose of this Act be subject to the following exemptions and deductions:— (a) The Minister in determining the income derived from * * * timber limits may make such an allowance for the exhaustion of the * * * timber limits as he may deem just and fair * * * This section was under review in D. ... McCool of $35,000, that the depletion allowable will be the result of dividing $35,000 by the total cruise and multiplying by the cut during the period * * * In considering the appeal the Minister had before him the following facts: T. ... The statute is explicit: 5. (1) * * * (a) The Minister * * * may make such an allowance * * * as he may deem just and fair * * * The general language of sec. 66, conferring the exclusive jurisdiction upon the Exchequer Court, is circumscribed and limited by such phrases as "subject to the provisions of this Act * * *" and "determine all questions that may arise in connection with any assessment * * *". ...