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The Queen, 85 DTC 5034, [1985] 1 CTC 31 (FCA)-- summary under Resolving Ambiguity Summary Under Tax Topics- Statutory Interpretation- Resolving Ambiguity Since "paragraph 20(1)(gg) provides for an exception from the general rule for computing income for the purposes of taxation [,] a taxpayer seeking to benefit from such exception must bring himself clearly within the language of the legislation. ...

After stating (at para. 34) that “the undisputed purpose of the Act was to avoid double taxation by refunding the tax that had been paid under the former Act” and (at para. 37) that Parliament, in authorizing a prescribed method “entrusted the Minister of Finance with the task of identifying the amount of the tax paid under the former Act as accurately as possible, so that it could be refunded,” and before finding (at para. 45) that “subsection 3(h) is ultra vires in so far as it applies to alcoholic beverages,” Noël J.A stated (at paras. 42, 44): The provinces' liquor boards handle the sale of those goods, from start to finish of the marketing process, with the exception of corner stores and grocery stores in Quebec …. In the circumstances, the extent of the tax paid on those goods should, as a rule, have been equivalent to the rate of tax paid under the former Act, without the discount incorporated by the general factor, to take account of the market level. … [T]he Minister of Finance[‘s] … discretion, no matter how broad, certainly did not allow the Minister to establish the amount of rebates as he saw fit, or to favour certain goods at the expense of others. ...

The question … is whether the fact that deferred gains and recapture will never be taxed frustrates the object, spirit and purpose of subsection 97(2). ... …[D]epreciable property or other types of property that give rise to a 100% rate of inclusion cannot be bumped. … The rationale [in s. 98(3)] is the same…. ... In finding that the object and spirit of s. 100(1) also had been circumvented, Noël CJ stated (at paras 101 and 102): …[S]ubsection 100(1) brings into income 100% of the gain resulting from the sale of a partnership interest to an exempt entity insofar as it is attributable to depreciable property. … Parliament wanted tax to be paid on the latent recapture which would otherwise go unpaid on a subsequent sale of the depreciable property by the tax-exempt purchaser. ...

Atkins, 76 DTC 6258 that while the: "... Court has the power to reconsider and refuse to follow one of its previous decisions, we are of opinion that we should do so only when we are convinced that our previous decision was wrong... ...

.[:] "'... the words of an Act are to be read in their entire context and in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act, and the intention of Parliament.'" ...

Manley, 85 DTC 5150, [1985] 1 CTC 186 (FCA)-- summary under Subsection 5(1) Summary Under Tax Topics- Income Tax Act- Section 5- Subsection 5(1) Mahoney, J. stated that Atkins is authority "for the proposition that an amount paid in settlement of a claim for damages for wrongful dismissal is not salary", but " Atkins is not, and does not purport to be, authority for the proposition that damages, or an amount paid to settle a claim for damages, cannot be income for tax purposes. ...

Poirier, 92 DTC 6335, [1992] 2 CTC 9 (FCA)-- summary under Subsection 31(1) Summary Under Tax Topics- Income Tax Act- Section 31- Subsection 31(1) In finding that an operation of raising Charolais cattle was not the taxpayer's chief source of income, MacGuigan J.A. stated: "... it is patent to us that farming was in a subordinate position to the respondent's employment occupation. ...

General Provisions provision dealing with only certain situations was the more specific After stating (at para. 29) that “arguably there is a conflict between subsection 141.01(2) of the Act and subsection 141.1(3) of the Act," Webb JA stated (at para. 30): Because subsection 141.1(3) of the Act is the more specific provision that only applies in certain situations, it will override subsection 141.01(2) …. ...

., docket A-663-99 (FCA)-- summary under Subsection 225(1) Summary Under Tax Topics- Excise Tax Act- Section 225- Subsection 225(1) In finding that the respondent was responsible for remitting any GST it had collected with respect to its exempt supply of full-time vocational training, Sharlow J.A. stated: "... a taxpayer who has in fact collected GST, whether for services that are taxable or for services that are later determined to be exempt supplies, must remit those amounts as liable to be assessed if they are not remitted. ...

Canada, 2015 FCA 94, aff'g 2014 DTC 1059 [at 2959], 2014 TCC 33-- summary under Ordinary Meaning Summary Under Tax Topics- Statutory Interpretation- Ordinary Meaning no relief for "harsh" (timing difference) consequences In rejecting a submission based on the harshness of s. 34.1 in the taxpayer's circumstances, Woods J noted that the allegedly harsh effect reversed in the following year – and in any event "it is well established that this Court cannot grant relief on grounds only that the result is harsh: Lans v The Queen, 2011 FCA 290. ...