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Canada, [1999] 3 S.C.R. 804   65302 British Columbia Limited                                                        Appellant   v.   ... II, s. 46(1)) prohibits the deduction of any outlay or expense made   for the purpose of doing anything that is an offence under any of sections 119   to 121  , 123   to 125  , 393   and 426   of the Criminal Code   or an offence under section 465 of that Act   as it relates to an offence described in any of those sections.     ... Solicitor for the respondent:  The Department of Justice, Ottawa.              ...

"    " second "    "                 …………………………………….        2.10 for each 1%                                                                                                                             purchased. "    " third "         "          ………………………………………….       1.58 for each 1%                                                                                                                             purchased. "    " balance of acreage         ……………………………………    1.05 for each 1%                                                                                                                             purchased. ...

E‑15, ss. 215.1  , 216(6)  , 225(1)  , 261(1)  , (2)  , (3)  , 296(2.1)  .   ... Statutes and Regulations Cited   Customs Act, R.S.C. 1985, c. 1 (2nd Supp  .), ss. 58(5)  , (6)  , 60   to 65  .   ... E‑15, ss. 215.1(1)  , (2)  , 216(2)  , (6)  , 225(1)  , 261(1)  , (2)  , (3)  , 296(2.1)  , Part IX.   ...

ON APPEAL FROM THE FEDERAL COURT OF APPEAL Taxation — Income tax — Deduction of farming losses — Farming, or combination of farming with some other source — Chief source of income- Income Tax Act, R.S.C. 1952, c. 148, as amended, ss. 13, 139(1) (ae). ... A summary of the appellant's income for the years 1960 to 1972 is set out below: [Page 484] Year Office or Employement Investment Business Income Farming Net Income or (Loss) Rentals Net Income or (Loss) 1960 1961 1962 1963 1964 1965 1966 1967 1968 1969 1970 1971 1972 $11,500.00 $15,600.00 $15,600.00 $15,900.00 $16,200.00 $15,900.00 $15,900.00 $13,500.00 $1,750.00 $17,833.40 $17,309.39 $6,607.04 $22,306.00 — — $300.00 $38.66 $37.84 $1,364.08 $1,193.86 $1,625.43 $8,822.43 $17,048.65 $19,919.72 $7,656.55 $13,384.66 — — — — — — — — $12,500.00 — $(913.68) $17,415.65 — $(1,213.55) $(2,235.28) $(1,718.48) $(1,593.44) $(1,368.64) $(1,684.19) $(885.05) $(8,504.75) $(21,097.46) $(20,810.72) $(7,535.76) $(7,538.42) $(4,038.94) $2,700.00 $(872.00) $(750.00) (1,131.00) — — — — — — — — $(312.10)   In reporting his income for the 1968 and 1969 taxation years the appellant deducted the full amount of the farming losses suffered in those years, $21,097.46 and $20,810.72, respectively. ... Solicitors for the appellant: Birnie & Sturrock, Vancouver. Solicitor for the respondent: D. ...

Canada, 2009 DTC 5528, 2009 SCC 1, [2009] 1 S.C.R. 3       SUPREME COURT OF CANADA   Citation:   Lipson v. ... I am in agreement with their analyses insofar as ss. 20(1)   (c) and 20(3)   of the Income Tax Act  , R.S.C. 1985, c. 1 (5th Supp  .) (“ Act   ”), are concerned.  ...   *   The relevant provisions of the Income Tax Act   are reproduced in the Appendix. ...

II, No. 20].   Bill of Rights (1688).   Canadian Charter of Rights and Freedoms, ss. 23  , 29  .   Constitution Act, R.S.B.C. 1979, c. 62.    Constitution Act, 1867  , preamble, ss. 53  , 54  , 90  , 92(2)  , 93  , 93A  .   ... Sections 53   and 54   apply to provincial legislatures by virtue of s. 90   of the Constitution Act, 1867  :   90. ...

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. ...

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)  .   ...

In addition to any duty or tax that may be payable under this Act or any other statute or law, there shall be imposed, levied and collected a consumption or sales tax of four per cent, on the sale price of all goods (a) produced or manufactured in Canada, payable by the producer or manufacturer at the time of the sale thereof by him; * * * * * 87. Whenever goods are manufactured or produced in Canada under such circumstances or conditions as render it difficult to determine the value thereof for the consumption or sales tax because * * * * * (d) such goods are for use by the manufacturer or producer and not for sale; the Minister may determine the value for the tax under this Act and all such transactions shall for the purposes of this Act be regarded as sales. ... Solicitors for the respondent: Hanson, Dougherty & West. [1] [1931] Ex. ...

Cormier, [1988] 1 S.C.R. 996 northern telecom ltd. v. cormier, [1988] 1 S.C.R. 996   Montreal Urban Community and Robert Charbonneau                   Appellants   v.   Northern Telecom Limited                                                                 Respondent   and   City of Lachine and Conrad Cormier                                                 Mis en cause   indexed as: northern telecom ltd. v. cormier   File No.: 19862.   1988: February 4, 5; 1988: May 26.   ... The factor is established as follows:      100                    i.e.  100%  = 1.66                    median proportion      60%                      The standardized value is thus the value entered on the roll multiplied by the said factor.                      ...