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SCC
Strother v. 3464920 Canada Inc., 2007 SCC 24, [2007] 2 SCR 177
Acrohelipro Global Services Inc. (2005), 246 Nfld. & P.E.I.R. 177, 2005 NLCA 22. ... Shamray (2005), 191 Man. R. (2d) 55, 2005 MBQB 1, at paras. 42-43; R. v. ... Plint, [2005] 3 S.C.R. 3, 2005 SCC 58, and E.B. v. Order of the Oblates of Mary Immaculate in the Province of British Columbia, [2005] 3 S.C.R. 45, 2005 SCC 60. ...
SCC
Lipson v. Canada, 2009 DTC 5528, 2009 SCC 1, [2009] 1 SCR 3
Canada, 2005 SCC 54, [2005] 2 S.C.R. 601; Mathew v. Canada, 2005 SCC 55, [2005] 2 S.C.R. 643; Commissioners of Inland Revenue v. ... Canada, 2005 SCC 55, [2005] 2 S.C.R. 643. Cited by Rothstein J. (dissenting) Canada Trustco Mortgage Co. v. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, and Mathew v. Canada, 2005 SCC 55, [2005] 2 S.C.R. 643 (“ Kaulius ”). ...
SCC
Century Services Inc. v. Canada (Attorney General), 2011 DTC 5006 [at at 5511], [2010] 3 S.C.R. 379, 2010 SCC 60
C‑36, ss. 11 [am. 2005, c. 47, s. 128], 11.02 [ad. idem], 11.09 [ad. idem], 11.4 [am. idem], 18.3 [ad. 1997, c. 12, s. 125; rep. 2005, c. 47, s. 131], 18.4 [idem], 20 [am. 2005, c. 47, s. 131], 21 [ad. 1997, c. 12, s. 126; am. 2005, c. 47, s. 131], s. 37 [ad. 2005, c. 47, s. 131]. ... The CCAA underwent substantial amendments in 2005 in which some of the provisions at issue in this appeal were renumbered and reformulated (S.C. 2005, c. 47 ). ... I-21 , can be used to interpret the 2005 amendments as having no effect. ...
SCC
Pharmascience Inc. v. Binet, 2006 SCC 48, [2006] 2 SCR 513
Canada (Attorney General), [2005] 1 S.C.R. 533, 2005 SCC 26; Charlebois v. Saint John (City), [2005] 3 S.C.R. 563, 2005 SCC 74; Marche v. Halifax Insurance Co., [2005] 1 S.C.R. 47, 2005 SCC 6; Canadian Pacific Air Lines Ltd. v. ... Markham, Ont.: Butterworths, 2002. APPEAL from a judgment of the Quebec Court of Appeal (Brossard, Nuss and Morissette JJ.A.), [2005] R.J.Q. 1352, [2005] Q.J. ...
SCC
Canada v. Loblaw Financial Holdings Inc., 2021 SCC 51, [2021] 3 SCR 687
Canada, 2005 SCC 54, [2005] 2 S.C.R. 601; Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 SCC 20, [2006] 1 S.C.R. 715; Tip Top Tailors Ltd. v. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, at para. 10). In the taxation context, a “unified textual, contextual and purposive” approach continues to apply (Placer Dome Canada Ltd. v. ... The breakdown year by year is as follows: Taxation Year Short-term debt securities Cross-currency and interest swaps Total 2001 72% 21% 93% 2002 32% 54% 86% 2003 15% 73% 88% 2004 16% 70% 86% 2005 38% 55% 93% 2008 27% 66% 93% 2010 3% 92% 95% (C.A. reasons, at Appendix A) [69] Moreover, these activities mobilized the vast majority of Glenhuron’s assets. ...
SCC
Kingstreet Investments Ltd. v. New Brunswick (Finance), 2007 SCC 1, [2007] 1 SCR 3
Cowansville, Qué.: Yvon Blais, 2005. Birks, Peter. “Restitution from the Executive: A Tercentenary Footnote to the Bill of Rights”, in P. ... Before the Court of Appeal, the parties agreed that the user charge constitutes an unlawful tax ((2005), 285 N.B.R. (2d) 201, 2005 NBCA 56, at para. 1). ... Jobin, Les obligations (6th ed. 2005), at pp. 556-58; Ville de Sept-Îles v. ...
SCC
Caisse populaire Desjardins de l'Est de Drummond v. Canada, 2009 DTC 5951, 2009 SCC 29, [2009] 2 SCR 94
Quebec (Attorney General), 2005 SCC 52, [2005] 2 S.C.R. 564; Ching v. ... Toronto: Thomson Carswell, 2005 (loose-leaf updated 2008, release 3). ... No. 1933 (QL), affirming a decision by Mireille Tabib, Prothonotary, 2005 FC 731, 293 F.T.R. 166, 2006 D.T.C. 6385, [2005] F.C.J. ...
SCC
Piekut v. Canada (National Revenue), 2025 SCC 13
Canada, 2005 SCC 54, [2005] 2 S.C.R. 601; R. v. Downes, 2023 SCC 6; Chieu v. ... Canada (Minister of Citizenship and Immigration), 2005 SCC 51, [2005] 2 S.C.R. 539; Wilson v. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, at para. 10; R. v. Downes, 2023 SCC 6, at para. 24). ...
SCC
Canada v. Craig, 2012 SCC 43, [2012] 2 SCR 489
Henry, 2005 SCC 76, [2005] 3 S.C.R. 609; Queensland v. Commonwealth (1977), 139 C.L.R. 585; R. v. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601; Stewart v. Canada, 2002 SCC 46, [2002] 2 S.C.R. 645; Canderel Ltd. v. ... Henry, 2005 SCC 76, [2005] 3 S.C.R. 609, at para. 44.) [26] Courts must proceed with caution when deciding to overrule a prior decision. ...
SCC
Quebec (Revenue) v. Caisse populaire Desjardins de Montmagny, 2009 SCC 49, [2009] 3 SCR 286
Quebec (Attorney General), 2005 SCC 52, [2005] 2 S.C.R. 564; Victuni AG v. ... [3] In this case, a manufacturing company required, as a supplier, to collect the GST and the QST went bankrupt on September 7, 2005. ... Quebec (Attorney General), 2005 SCC 52, [2005] 2 S.C.R. 564, at para. 12, per Deschamps J ...