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SCC (summary)
Bishop v. Stevens, [1990] 2 SCR 467 -- summary under Subparagraph 212(1)(d)(vi)
. … Neither the wording of the [Copyright] Act, nor the object and purpose of the Act, nor practical necessity support an interpretation of these sections which would place ephemeral recordings within the introductory paragraph to s. 3(1) rather than s. 3(1)(d) [re recording right]. ...
FCA (summary)
Easy Way Cattle Oilers Ltd. v. Canada, 2016 FCA 301 -- summary under Section 32
Canada, 2016 FCA 301-- summary under Section 32 Summary Under Tax Topics- Statutory Interpretation- Interpretation Act- Section 32 s. 32 addresses where the prescribed information is timely filed but prescribed form not used D'Arcy J had found that the taxpayer’s late-filing (by six weeks) of Schedule 31 meant that its SR&ED credits for the year in issue were properly denied – even though the information needed to calculate the credits was in its return and on Form 661, which it had filed on a timely basis. ...
FCA (summary)
Gramiak v. Canada, 2015 FCA 40 -- summary under Subsection 152(9)
The bottom line is that the appellant engaged in RRSP stripping transactions and that is the factual basis relied upon by the Minister in issuing the reassessments …. ...
FCA (summary)
BP Canada Energy Company v. Canada (National Revenue), 2017 FCA 61 -- summary under Section 8.1
. … I recognize that we are not dealing here with a word in a federal statute which takes its meaning from provincial laws. ...
TCC (summary)
Nestlé Canada Inc. v. The Queen, 2017 TCC 33 -- summary under Section 232.1
. … Nestlé’s repayments of the IRCs were credited against future Nestlé product purchases by Costco…. ...
Decision summary
British Columbia Investment Management Corp. v. Canada (A. G.), 2016 BCSC 1803 -- summary under Section 122
He stated: Section 16 of [bcIMC’s incorporating legislation] states that bcIMC “…is not liable for taxation except as the government is liable for taxation ”. ...
Decision summary
Lauber v. Reid, 2016 QCCA 1587 -- summary under Subsection 223(1)
. … [T]he services in question are taxable because the law provides that unless specifically stipulated, GST and PST are not included in the gross price for the taxable goods or service. ...
FCA (summary)
High-Crest Enterprises Limited v. Canada, 2017 FCA 88 -- summary under Subsection 14(2)
. … Any removal by the Chief Justice of a judge who is seized of a matter would also conflict with the principle that the person who decides a case must be the same person who hears the case…. ...
TCC (summary)
Rio Tinto Alcan Inc. v. The Queen, 2017 TCC 67 -- summary under Subsection 152(4.01)
She stated (at paras. 258, 261, Tax Interpretations translation): … [N]othing in subsection 152(4.01) precludes the Minister from including the amount of tax payable on the previous un-amended assessment in a reassessment made under subsections 152(4) and 152(4.01). ...
FCA (summary)
Ferlaino v. Canada, 2017 FCA 105 -- summary under Paragraph 7(1)(a)
. … The taxable transactions in this appeal occurred when the appellant exercised his stock options…. ...