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SCC
Imperial Oil Ltd. v. Canada; Inco Ltd. v. Canada, 2006 DTC 6639, 2006 SCC 46, [2006] 2 SCR 447
(2) Federal Court of Appeal, [2005] 1 C.T.C. 369, 2005 FCA 38 13 Inco’s appeal to the Federal Court of Appeal was successful. ... Canada, [2005] 2 S.C.R. 601, 2005 SCC 54, and Mathew v. Canada, [2005] 2 S.C.R. 643, 2005 SCC 55. ... Canada, [2005] 2 S.C.R. 601, 2005 SCC 54: ... the particularity and detail of many tax provisions have often led to an emphasis on textual interpretation. ...
SCC
Montréal (City) v. Octane Stratégie inc., 2019 SCC 57, [2019] 4 SCR 138
Cauchon et associés inc., 2005 CanLII 44114 (Que. Sup. Ct.), at paras. 21‑22; Marcotte v. ... Langlois, Les contrats municipaux par demandes de soumissions (3rd ed. 2005), at p. 153). ... Parizeau Popovici, 2011 QCCS 2005; Pearl v. Investissements Contempra Ltée, [1995] R.J.Q. 2697 (Sup. ...
SCC
Canada v. Canada North Group Inc., 2021 SCC 30, [2021] 2 SCR 571
Canada (Attorney General), 2005 SCC 26, [2005] 1 S.C.R. 533; Baxter Student Housing Ltd. v. ... International Association of Bridge, Structural, Ornamental and Reinforcing Iron Workers, Local 771, 2005 SCC 70, [2005] 3 S.C.R. 425, at para. 28). ... Canada (Attorney General), 2005 SCC 26, [2005] 1 S.C.R. 533, at para. 178). ...
SCC
Desgagnés Transport Inc. v. Wärtsilä Canada Inc., 2019 SCC 58, [2019] 4 SCR 228
Simms, 2005 FCA 161, [2005] 4 F.C.R. 563; Citizens Insurance Co. of Canada v. ... Saskatchewan, 2005 SCC 13, [2005] 1 S.C.R. 188; Bank of Montreal v. Marcotte, 2014 SCC 55, [2014] 2 S.C.R. 725. ... Simms, 2005 FCA 161, [2005] 4 F.C.R. 563, per Décary J.A., dissenting, at para. 98). ...
SCC
Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26
Canada, 2005 SCC 54, [2005] 2 S.C.R. 601; Commissioners of Inland Revenue v. ... F‑11, s. 23 . Income Tax Act , R.S.C. 1985, c. 1 (5th Supp .), ss. 12(1) (j), 75(2) , 112(1) , 220(1) . ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, at para. 11, citing Commissioners of Inland Revenue v. ...
SCC
Pioneer Corp. v. Godfrey, 2019 SCC 42, [2019] 3 SCR 295
Moore, 2005 SCC 38, [2005] 2 S.C.R. 53; Alberta v. Elder Advocates of Alberta Society, 2011 SCC 24, [2011] 2 S.C.R. 261; Hollick v. ... Moore, 2005 SCC 38, [2005] 2 S.C.R. 53; Fanshawe College of Applied Arts and Technology v. ... Trillium Health Centre (2005), 74 O.R. (3d) 341 (C.A.), at para. 28). ...
SCC
Sherman Estate v. Donovan, 2021 SCC 25, [2021] 2 SCR 75
Ontario, 2005 SCC 41, [2005] 2 S.C.R. 188; Re Southam Inc. and The Queen (No.1) (1983), 41 O.R. (2d) 11; R. v. ... Ontario, 2005 SCC 41, [2005] 2 S.C.R. 188, at paras. 7 and 22). [39] The discretion is structured and controlled in this way to protect the open court principle, which is understood to be constitutionalized under the right to freedom of expression at s. 2 (b) of the Charter (New Brunswick, at para. 23). ... P‑21 ; Personal Information Protection and Electronic Documents Act , S.C. 2000, c. 5 (“ PIPEDA ”); Freedom of Information and Protection of Privacy Act, R.S.O. 1990, c. ...
SCC
Dow Chemical Canada ULC v. Canada, 2024 SCC 23
Canada, 2005 SCC 54, [2005] 2 S.C.R. 601; Sifto Canada Corp. v. Minister of National Revenue, 2014 FCA 140, 461 N.R. 184; Maverick Oilfield Services Ltd. v. ... Canada Customs and Revenue Agency, 2005 FCA 393, 344 N.R. 169, at para. 11). ... Przysuski, “Transfer Pricing Legislation in Canada” (2005), 7:3 Corp. ...
SCC
Canada (Attorney General) v. Igloo Vikski Inc., 2016 SCC 38, [2016] 2 SCR 80
., 2016 SCC 38, [2016] 2 S.C.R. 80 SUPREME COURT OF CANADA Citation: Canada (Attorney General) v. ... Agri Pack, 2005 FCA 414, 345 N.R. 1; Funtastic Ltd. v. Chief Executive Officer of Customs, [2008] AATA 528; Canada Border Services Agency v. ... Agri Pack, 2005 FCA 414, 345 N.R. 1, at para. 41; Funtastic Ltd. v. Chief Executive Officer of Customs, [2008] AATA 528, at para. 48 (AustLII) ...
SCC
MacDonald v. Canada, 2020 SCC 6, [2020] 1 SCR 319
MacDonald made Cash Settlement Payments totaling approximately $10 million. [11] In computing his income for his 2004, 2005 and 2006 taxation years, Mr. ... MacDonald is claiming a deduction are for taxation years 2004, 2005 and 2006. ... In 2005, as VFC [Inc., a company of which he was the chairman and a shareholder,] was becoming quite successful, Mr. ...