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SCC
Canada (Minister of Citizenship and Immigration) v. Vavilov, 2019 SCC 65, [2019] 4 SCR 653
Considered: Baker v. Canada (Minister of Citizenship and Immigration), [1999] 2 S.C.R. 817; Delta Air Lines Inc. v. ... Had the analyst considered just the three cases cited in her report — Al-Ghamdi; Lee v. ... This is especially so when the precedent represents the considered views of firm majorities (para. 57). ...
SCC
Canadian Pacific Ltd. v. Matsqui Indian Band, [1995] 1 SCR 3
There, Le Dain J. considered whether provincial court judges were independent. ... Having set forth these principles, Beetz J. considered the subject of the appeal. ... Such an alternative "remedy" cannot be considered "adequate". ...
SCC
Alberta (Treasury Branches) v. M.N.R.; Toronto-Dominion Bank v. M.N.R., 96 DTC 6245, [1996] 1 SCR 963, [1996] 1 CTC 395
The appropriate principles to be considered in interpreting taxation legislation were clearly set out in Friesen v. ... Cases Which Have Considered the Nature of a General Assignment of Book Debts XXIII. ... Yet ordinarily, in the world of commerce, a GABD is considered to be a security interest. ...
SCC
Neuman v. M.N.R., 98 DTC 6297, [1998] 1 SCR 770, [1998] 3 CTC 177
Cases Cited Considered: McClurg v. Canada, [1990] 3 S.C.R. 1020, aff’g [1988] 2 F.C. 356; distinguished: Winter v. ... Consequently, as a general rule, a dividend payment cannot reasonably be considered a benefit diverted from a taxpayer to a third party within the contemplation of s. 56(2). ... That cannot legitimately be considered as within the parameters of the legislative intent of s. 56(2). ...
SCC
Comité paritaire de l'industrie de la chemise v. Potash; Comité paritaire de l'industrie de la chemise v. Sélection Milton, [1994] 2 SCR 406
He accordingly considered that ss. 8 and 24.1 of the Quebec Charter have no application to the facts of the case at bar. ... However, the validity of this fourth paragraph in light of s. 24.1 of the Quebec Charter will have to be considered. ... It cannot be considered a " fouille " (search of a person), since the powers of access to work premises contemplate a physical place. ...
SCC
Will-Kare Paving & Contracting Ltd. v. Canada, 2000 DTC 6467, 2000 SCC 36, [2000] 1 SCR 915 (SCC)
., 90 D.T.C. 6312 (F.C.A.). 23 Halliburton and Nowsco considered the form of contract entered into between the taxpayer and customer to be irrelevant. ... In these and similar circumstances, the product is considered to be sold at the time the completed structure is sold and therefore such activities will qualify. ...
SCC
Ontario Home Builders' Association v. York Region Board of Education, [1996] 2 SCR 929
The Court of Appeal considered the issue of standing and found that appellants indeed had standing. ... When determining the incidence of a tax, both the context within which the tax operates and its purpose should be considered. ... Conlon, [1943] A.C. 550; considered: City of Halifax v. Estate of J. ...
SCC
Canada v. Canada North Group Inc., 2021 SCC 30, [2021] 2 SCR 571
Sparrow Electric Corp., [1997] 1 S.C.R. 411; considered: First Vancouver Finance v. ... Considered: First Vancouver Finance v. M.N.R., 2002 SCC 49, [2002] 2 S.C.R. 720; Royal Bank of Canada v. ... What is clear is that s. 227(4.1) does not create a beneficial interest that can be considered a proprietary interest. ...
SCC
R. v. Hape, 2007 SCC 26, [2007] 2 SCR 292
Cook, [1998] 2 S.C.R. 597; considered: R. v. Harrer, [1995] 3 S.C.R. 562; R. v. ... Considered: R. v. Cook, [1998] 2 S.C.R. 597; referred to: R. v. Terry, [1996] 2 S.C.R. 207; Schreiber v. ... No. 3714 (QL)). 16 The application judge considered three decisions of this Court on the extraterritorial application of the Charter : R. v. ...
SCC
Desgagnés Transport Inc. v. Wärtsilä Canada Inc., 2019 SCC 58, [2019] 4 SCR 228
Alberta, 2007 SCC 22, [2007] 2 S.C.R. 3; considered: ITO — International Terminal Operators Ltd. v. ... The Ship “Capricorn”, [1980] 1 S.C.R. 553; considered: 9171‑7702 Quebec Inc. v. ... Admiralty law was considered to be separate from the ordinary municipal laws of the country (E. ...