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Perry, [1934] A.C. 477, [1934] 4 DLR 65, [1934] 3 W.W.R. 35, against a consideration of statutory origins and evolutions as an aid to interpretation is particularly appropriate here where the two Acts differ so fundamentally. ...

Canada (Revenue Agency), 2007 DTC 5527, 2007 SCC 42, [2007] 3 S.C.R. 217-- summary under Redundancy/reading in words Summary Under Tax Topics- Statutory Interpretation- Redundancy/reading in words Rothstein J. refused to give an expansive interpretation to what was charitable in the context of a submission that a sports organization should be considered to be charitable in part in light of the consideration that an expansive interpretation would undercut the distinction drawn under the Act between non-profit organizations that were operated exclusively for social welfare, and charitable organizations, and stated (at para. 28): "When courts consider expanding the definition of charity, therefore, they must consider whether what is being proposed is an incremental change, or one with more complex ramifications that is better left to the legislature. ...

After referring to an argument that earlier cited decisions were confined to "undertakings" in ss. 92(10)(a) and (b) and not to works in s. 92(10)(c), La Forest J indicated (at p. 368) that it was not necessary for him to engage in a consideration of the possible differences in scope between an "undertaking" and a "work" given that the latter meant "a work as a going concern," so that both concepts extended to management-labour relations. ...

After rejecting a submission that this "royaty surcharge" was a "royatlty" (whose customary meaning was "a share of the production obtained by the lessee" (p. 561), Martland J. found (p. 564) that "the tax under consideration is essentially an export tax imposed upon oil production" and therefore was in substance an indirect tax which was beyond the competence of the Saskatchewan Legislature. ...

He went on to state (at para. 52): [T]he Recalma line of cases has sometimes wrongly elevated the "commercial mainstream" consideration to one of determinant weight. ...

Furthermore, considerations of public policy required that breaches of the Bank Act not lead to the invalidation of contracts and other transactions because "to unravel commercial transactions on the basis that a corporate actor breached a statute is to introduce uncertainty into the affairs of individuals and businesses" (p. 6509) and, furthermore, s. 20(1) of the Bank Act (which stated that no act of a bank was invalid by reason only that the act was contrary to the Act) supported the view that Parliament never intended breaches of the Bank Act to render bank transactions null and void. ...

Minister of National Revenue, 69 DTC 5361, [1969] CTC 558, [1970] S.C.R. 64-- summary under Subsection 84(2) Summary Under Tax Topics- Income Tax Act- Section 84- Subsection 84(2) application to de facto winding-up and discontinuance The taxpayers were shareholders of a company (the "old company") who effectively converted its assets to cash through a series of transactions: those assets were sold to a related company owned in essentially the same manner (the "new company") in consideration for a promissory note; the note was paid-off through bank borrowings of the new company; the old company used those cash proceeds to invest in preference shares of two unrelated companies (the "dividend-stripping companies"); and the taxpayers sold the shares of the old company to the dividend-stripping companies for a cash amount based on the old company's net asset value. ...

Therefore, the word "advice" must be construed broadly, to include any discussions by a public servant about the range of alternative policy options, as well as any considerations to take into account by the decision maker (paras. 46-47). ...

Martland J. found that because "in essence, the main purpose and the result of the litigation was to improve the consideration received for the disposition of a capital asset" (pp. 5263-5264), and in light of the proposition established by the Dominion Natural Gas case that a legal expense incurred to protect a taxpayer's title to a capital asset is a capital expenditure, that the taxpayer's legal expenses were incurred on capital account. ...

After his common shares of Realwest had declined in value to $1,000, he (along with other investors in Realwest) transferred the shares of Realwest to a holding company in consideration for non-voting common shares of the holding company, thereby realizing an allowable business investment loss. ...