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Canada   Neutral citation:    2001 SCC 62.   File No.:  27320.   2001:  March 19; 2001:  September 28.   ... on appeal from the federal court of appeal   Income tax – Deductions – Interest – Legal test for interest deductibility  – Income Tax Act, R.S.C. 1985, c. 1 (5th Supp  .), s. 20(1)(c)(i).   ... Supreme Court Act  , R.S.C. 1985, c. S-26  , s. 47  .      Authors Cited   Driedger, Elmer A. ...

., [1996] 1 S.C.R. 305   John M. Tennant          Appellant   v.   Her Majesty The Queen                                                                                Respondent   Indexed as:  Tennant v. M.N.R.   File No.:  24339.   1995:  November 8; 1996:  February 22.   ... exceeds the aggregate of   III.  Judgments Below   A.                 ...

., [1985] 2 S.C.R. 288   Her Majesty The Queen      Appellant;   and   Imperial General Properties Limited (formerly Speedway Realty Corporation Limited)      Respondent.   File No.: 17627.   1985: April 30; 1985: October 31.   Present: Beetz, Estey, McIntyre, Chouinard, Lamer, Wilson and La Forest JJ.     ...                      (4). . . one corporation is associated with another. . . if. . .                      ...

Respondent   Indexed as:  First Vancouver Finance v. M.N.R.   Neutral citation:   2002 SCC 49.     ... Introduction   1                                    This appeal concerns the interpretation of the deemed trust provisions in ss. 227(4)   and 227(4.1)   of the Income Tax Act  , R.S.C. 1985, c. 1 (5th Supp  .) (“ ITA   ”).  ... Relevant Statutory Provisions   14                                Income Tax Act  , R.S.C. 1985, c. 1 (5th Supp  .)   227 ...

Bronfman, [1987] 1 S.C.R. 32   Her Majesty The Queen                                                                    Appellant   v.   ... Appeal allowed.                      Roger Roy, for the appellant.                      ... III   Judgments   13.               (a) Tax Review Board   14.               ...

Canada, [1997] 2 S.C.R. 336   Hickman Motors Limited                                                                   Appellant   v.   ... [Emphasis added.]     31                       The cost amount is defined in s. 248(1):     248. (1)...    ... John’s.   Solicitor for the respondent:  The Attorney General of Canada, Ottawa.       ...

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.              ...

W‑11, ss. 93  , 94  , 95  .   Authors Cited   Canada.  Inquiry into the Collapse of the CCB and Northland Bank.  ... W-11  :                                                       Distribution of Assets                      93.   ...        *   Stevenson J. took no part in the judgment. ...

A.6, s. 5 ‑‑ Constitution Act, 1867, ss. 53  , 54  , 90  , 92(2)  .   ... A.6, s. 5.   Constitution Act, 1867  , ss. 53  , 54  , 90  , 92(2)  , (14)  .   Constitution Act, 1982  , ss. 45  , 52(1)  .   Estates Act, R.S.O. 1990, c.  ...

Canada (Revenue Agency), 2007 DTC 5527, 2007 SCC 42, [2007] 3 S.C.R. 217                                                    SUPREME COURT OF CANADA     Citation:   A.Y.S.A. ... Canada (Revenue Agency)   Neutral citation:  2007 SCC 42.   File No.:  31476.   2007:  May 16; 2007:  October 5.   ... Interpretation Act  , R.S.C. 1985, c. I‑21  , s. 8.1  .   Authors Cited   Canada.  ...