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SCC
Canada (Deputy Minister of National Revenue) v. Mattel Canada Inc., 2001 SCC 36, [2001] 2 SCR 100
Intervener and between Her Majesty The Queen Appellant v. ... Canadian International Trade Tribunal Act, R.S.C. 1985, c. 47 (4th Supp .), ss. 3(1) , (3) , 18 . ... Relevant Statutory Provisions 13 Customs Act, R.S.C. 1985, c. 1 (2nd Supp .) 44. ...
SCC
R. v. Rahey, [1987] 1 SCR 588
Rahey, [1987] 1 S.C.R. 588 Carl R. Rahey Appellant v. Her Majesty The Queen Respondent indexed as: r. v. rahey File No.: 18906. 1986: June 17; 1987: May 14. ... (2)‑‑ Section 11( b ) of the Charter covers delays during the trial for which the judge is responsible. ... Jewitt, [1985] 2 S.C.R. 128. Statutes and Regulations Cited Canadian Charter of Rights and Freedoms , ss. 1 , 7 , 11( b ) , (d), 24(1) , (2) . ...
SCC
Gagnon v. The Queen, 86 DTC 6179, [1986] 1 CTC 410, [1986] 1 SCR 264
The Queen, [1986] 1 S.C.R. 264 Jean‑Paul Gagnon Appellant; and Her Majesty The Queen Respondent. ... on appeal from the federal court of appeal Taxation ‑‑ Income tax ‑‑ Computation of income ‑‑ Deductions ‑‑ Allowances payable on a periodic basis ‑‑ Monthly payments to former wife to repay charges affecting her property ‑‑ Whether these payments made pursuant to a judgment deductible ‑‑ Definition of “allowance” in s. 60(b) of Income Tax Act ‑‑ Income Tax Act, 1970‑71‑72 (Can.), c. 63, s. 60(b). ... Beetz J. ‑‑ I‑‑ Facts 2. The facts are not in dispute. ...
SCC
R. v. Daoust, 2004 SCC 6, [2004] 1 SCR 217
Daoust Neutral citation: 2004 SCC 6. File No.: 29185. 2003: October 8; 2004: February 12. ... C-46, s. 462.31 Statutes — Interpretation — Bilingual statutes — Criminal Code — English and French versions describing actus reus of offence differently — Version to be favoured — Criminal Code, R.S.C. 1985, c. ... English version of the judgment of the Court delivered by Bastarache J. — I. ...
SCC
Williams v. Canada, 92 DTC 6320, [1992] 1 S.C.R. 877, [1992] 1 CTC 225
Canada, [1992] 1 S.C.R. 877 Glenn Williams Appellant v. Her Majesty The Queen Respondent Indexed as: Williams v. ... I‑6, s. 87 ‑‑ Income Tax Act, S.C. 1970‑71‑72, c. 63, s. 56(1)(a)(iv). ...
SCC
Fraser v. P.S.S.R.B., [1985] 2 SCR 455
., [1985] 2 S.C.R. 455 Neil Fraser Appellant; and Public Service Staff Relations Board Respondent. ... II Judgments Public Service Staff Relations Board 11. ... This is not a case for costs. Appeal dismissed. ...
SCC
Ontario English Catholic Teachers' Assn. v. Ontario (Attorney General), 2001 SCC 15, [2001] 1 SCR 470
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. ...
SCC
Alberta (Treasury Branches) v. M.N.R.; Toronto-Dominion Bank v. M.N.R., 96 DTC 6245, [1996] 1 SCR 963, [1996] 1 CTC 395
Cases Cited By Cory J. Referred to: Friesen v. ... & P.E.I.R. 91. By Major J. (dissenting) Royal Bank of Canada v. ... C‑36 . Excise Tax Act , R.S.C., 1985, c. E‑15 , s. 317(3) , (4) [ad. 1990, c. 45, s. 12]. ...
SCC
R. v. James, [1988] 1 SCR 669
Her Majesty The Queen Respondent indexed as: r. v. james File No.: 20095. 1988: May 25. ... on appeal from the court of appeal for ontario Constitutional law ‑‑ Charter of Rights ‑‑ Search and seizure ‑‑ Tax evasion ‑‑ Evidence obtained before Charter coming into force pursuant to a section of the federal Income Tax Act found later to be contrary to the Charter ‑‑ No retrospective application of the Charter . ... Appeal dismissed. Ross Morrison, for the appellants. ...
SCC
R. v. Jacques, [1996] 3 SCR 312
Power, [1994] 1 S.C.R. 601. Statutes and Regulations Cited Canadian Charter of Rights and Freedoms , ss. 8 , 9 , 24(2) . ... Tax, for the respondent. // Sopinka J. // The following are the reasons delivered by 1 Sopinka J. ... The appeal should be dismissed. // Major J. // The following are the reasons delivered by 35 Major J. ...