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The matter was referred back to the CBSA for reconsideration in light of s. 144.01, because the CBSA had not considered this provision in its determination to assess GST with respect to the natural gas coming into Ontario. ...

Canada (Attorney General), 2004 DTC 6276, 2004 FCA 125-- summary under Subparagraph 6(1)(b)(vii.1) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(vii.1) The Court rejected the taxpayer's submission that as a councillor with the County of Newell in Alberta, his place of business was the whole of the applicable County Division and found that an allowance received by him for travel between his home and the place of Council meetings was taxable on the basis of jurisprudence establishing that travel expenses incurred by a taxpayer in travelling to and from his home to his place of work are considered personal expenses. ...

.)-- summary under Paragraph 18(1)(a) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a) After noting that in a previous case, a payment made to shareholders had been found to be a capital receipt to them, and before finding that the same payment was non-deductible to the taxpayer, Kearney J. stated (p. 1005): "The payment in question should be considered in relation to the instant taxpayer only, because cases can arise where payments may be deductible to the payor and not taxable to the payee, but I do not think that this is such a case. ...

A business, to be considered inactive, need not be in an "absolute state of suspension", and it is irrelevant that the business activities were carried on by another party on the taxpayer's behalf, rather than by the taxpayer itself. ...

VI-I-2(d) "was intended to apply to certain drugs that could be legally sold to a consumer,” as contrasted to illegal sales, Rennie JA stated (at para. 21): Headings may be considered as part of the search for parliamentary intention, particularly in the case where the language is obscure, as it is in this case. ...

They cannot succeed in that purpose unless they are considered to be mandatory requirements and strictly enforced. ...

The Queen, 2015 DTC 1105 [at 621], 2015 TCC 79 (Informal Procedure)-- summary under Section 169 Summary Under Tax Topics- Income Tax Act- Section 169 argument, that tax court does not satisfy Canadians' rights to have things heard by an independent person, would lead to a procedural paradox Among other arguments of similar calibre, the taxpayer argued that neither the Tax Court nor its judges could be considered to satisfy Canadians' rights to have things heard by an independent court. ...

Canada, 2020 FCA 90-- summary under Section 14 Summary Under Tax Topics- Statutory Interpretation- Interpretation Act- Section 14 marginal notes may be considered as part of the interpretive process Before going on to accord a restrictive interpretation to s. 149(1)(d.5) based on the wording of the marginal note to s. 149(1)(c), which contained similar wording, Mactavish JA stated (at para. 54): [I]n accordance with section 14 of the Interpretation Act … marginal notes do not form part of a statute, and are only inserted for ease of reference. ...

CAMECO Corporation, 2020 FCA 112-- summary under Marginal Notes Summary Under Tax Topics- Statutory Interpretation- Marginal Notes marginal note referred to as indication of provision’s thrust After referencing authorities on the relevance of headings including Supreme Court quotation of Driedger that headings "should be considered part of the legislation and should be read and relied on like any other contextual feature" (para. 58), Webb JA stated (at para. 60) that the “Transfer Pricing Adjustment” “heading” (i.e., marginal note) to s. 247(2) was indicative that it was primarily a pricing-adjustment rather than a recharacterization rule. ...

Canada (Attorney General), 2020 FC 1014, aff'd 2021 FCA 189-- summary under Section 1 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule VI- Part IX- Section 1 interest expense of Canadian bank on foreign borrowings was a proxy for zero-rated supplies by it Before going on to find that the Minister’s decision to reject (under s. 141.02(20)) the request of the registrant (“BMO”) for approval of an “output method formula” ITC allocation method (“OMF”) was reasonable, Walker J noted (at paras. 132-133) that both the Minister and BMO considered interest expenses on foreign borrowings to be a proxy for zero-rated supplies by BMO. ...