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Canada, 2006 DTC 6639, 2006 SCC 46, [2006] 2 S.C.R. 447                                                    SUPREME COURT OF CANADA     Citation:   Imperial Oil Ltd. v. ... Imperial Oil Limited                                                                                       Respondent   ‑ and ‑   Her Majesty The Queen                                                                                   Appellant   v.   ... C-52, ss. 3(1)  , 14  .   Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), ss. 3  , 9  , 18(1)   (b), 20(1)  , 39  , 79  , 80  , 248   “amount”, “principal amount”.   ...

Carleton University, 2019 SCC 50, [2019] 3 S.C.R. 726       SUPREME COURT OF CANADA   Citation: Threlfall v. ... Paris: Le Robert, 2020, “ jusque ”, “ durant ”. Pineau, Jean, Danielle Burman et Serge Gaudet. ... Overview 111 II.     Analysis 122 A.     The Retirement Plan 122 B.     ...

(LeBel, Abella, Karakatsanis and Wagner JJ. concurring)   McLachlin C.J. and Moldaver J.       ... The infringements of ss. 7   and 8   of the Charter   are not justified under s.  1   of the Charter  . ...  . . .         (2) The following definitions apply in these Regulations.  . . .   ...

Canada, 2020 SCC 6, [2020] 1 S.C.R. 319       SUPREME COURT OF CANADA   Citation: MacDonald v. ... MacDonald Appellant   and   Her Majesty The Queen Respondent     Coram: Wagner C.J. and Abella, Moldaver, Karakatsanis, Côté, Brown, Rowe, Martin and Kasirer JJ.   ... (Wagner C.J. and Moldaver, Karakatsanis, Brown, Rowe, Martin and Kasirer JJ. concurring)   Côté J.       ...

Thompson, 2016 SCC 21, [2016] 1 S.C.R. 381       SUPREME COURT OF CANADA   Citation: Canada (National Revenue) v. ... (McLachlin C.J. and Abella, Cromwell and Karakatsanis JJ. concurring)         Canada (National Revenue) v. ... Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), ss. 231.2  , 231.7  , 232(1)   “solicitor‑client privilege”. ...

The money borrowed under this line of credit was treated as capital and the interest paid to the bank allowed under sec. 5(1) (b), which provides: 5. (1) "Income" * * * shall * * * be subject to the following exemptions and deductions:— * * * (b) Such reasonable rate of interest on borrowed capital used in the business to earn the income as the Minister in his discretion may-allow * * * No exception is taken to this allowance of interest upon capital by the appellant and it is therefore not an issue in this appeal. ... Moreover, in discussing this case in the Jackson case, Romer L.J., pointed out that in the Farmer case the money was found by the commissioners not to be capital and after reviewing that decision and others in relation thereto, concluded that in each case: * * * it is a question of fact whether the capital money borrowed is or is not capital employed in the trade within the meaning of this subparagraph, and if the Commissioners have decided, as a question of fact, that it is, then this Court cannot interfere. ... If the expenditure is a payment on account of capital it is also disallowed * * * And again: Expenditure to be deductible must be directly related to the earning of income. ...

B‑3, ss. 2   “property”, 67(1).   Fisheries Act, R.S.C. 1985, c. F‑14, ss. 7(1)  , 9  .   ... Personal Property Security Act, S.N.S. 1995‑96, c. 13     2. In this Act,  ...   ...   *   Bastarache J. took no part in the judgment. ...

By the statutory form of lease the Crown "grants and demises unto the lessee all the rights of the Crown to the * * * (coal?) * * * in that certain tract of ground situated at and described as follows. ... "Income" as hereinbefore defined shall for the purposes of this Act be subject to the following exemptions and deductions:— (a) * * * the Minister in determining the income derived from mining * * * shall make such an allowance for the exhaustion of the mines * * * as he may deem just and fair, and in the case of leases of mines * * * the lessor and the lessee, shall each be entitled to deduct a part of the allowance for exhaustion as they agree and in case the lessor and the lessee do not agree the Minister shall have full power to apportion the deduction between them and his determination shall be conclusive. ...

Canada, 2012 SCC 14, [2012] 1 S.C.R. 520 Date: 20120412 Docket: 34056, 34057     Between: St. ... Reasons for Judgment: (paras. 1 to 19) The Court         Fundy Settlement v. ... Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), ss. 2(1)  , 94  , 104(1)  , (2)  , 245  . ...

Grammatically, this is the way, I think, in which paragraphs (a) and (b) are related to the second member of section 3: and shall include * * * and also the annual profit or gain from any other source including (a) the income from * * * property acquired in the designated ways; " ‘ but not the value of ’ ’ such " " property. ’ That is to say, the value of such property is explicitly excluded from the category of income. ... ‘Not * * or’’ has in this context its ordinary meaning “neither * * nor.” ... For the purposes of this Act, “income” means the annual net profit or gain ***; and shall include *** and also the annual profit or gain from any other source including * * * * (b) the income from but not the proceeds of life insurance policies paid upon the death of the person insured, * * * 5. ...