Cases
Canada Trust Co. v. The Queen, 81 DTC 5248, [1981] CTC 319 (FCTD)
The word "individual" in S.68 of the 1952 Act did not include artificial persons, such as an individual acting in her capacity of trustee, because the "individual" in that section is later referred to in connection with her spouse or family.
Settled Estates Ltd. v. Minister of National Revenue, 60 DTC 1128, [1960] CTC 173, [1960] S.C.R. 606
One of the requirements in the pre-1972 Act for a corporation to qualify as a "personal corporation" was that it be controlled "by an individual resident in Canada, by such an individual and one or more members of his family who were resident in Canada or by any other person on his or their behalf." Judson, J. held that "the individual first referred to must be a natural living person exercising control on his own behalf. The word does not include executors, whether corporate or otherwise. I say this because that individual first referred to is next referred to in connection with his family." [C.R: Interpretation Act - 15(2)]
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 104 - Subsection 104(2) | 49 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 15(2) | contrary intention present | 51 |
See Also
Upper Valley Dodge Chrysler Ltd. v. Minister of Finance (2003), 67 OR (3d) 196 (Sup Ct J), aff'd (2005), 73 OR (3d) 146 (Sup Ct J Div Ct)
A corporation was found to be an "individual" for purposes of a regulation under the Land Transfer Tax Act (Ontario) given that there was no relevant statutory definition of this term and restricting it to a natural person would produce an absurd result.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Ontario - Land Transfer Tax Act - Section 3 - Subsection 3(1) | 106 |