Constitution Act, 1867

Cases

Air Canada v. A.G. (B.C.), [1984] 3 WWR 353 (BCSC), aff'd [1986] 5 WWR 385 (BCCA), leave granted [1987] 1 WWR IXVIII (SCC)

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Section 53

See Also

Hunt v. The Queen, 2018 TCC 193

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 207.05 - Subsection 207.05(2) discretion under s. 207.06(2) did not render s. 207.05 unconstitutional 357
Tax Topics - Income Tax Act - Section 207.06 - Subsection 207.06(2) Minister must consider the three s. 207.06(2) criteria 149
Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 91 - Subsection 91(3) 100% TFSA advantage tax did not infringe provincial property-and-civil-rights power 212

Section 91

Subsection 91(24)

Cases

Rice v. ARQ, 2016 QCCA 666

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 35 - Subsection 35(1) s. 35 did not accord an unfettered right to trade 131
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 25 no unfettered right of Indians to trade 151
Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 status Indians were required to collect sales tax on sales to non-Indians 283
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(1) status Indians were required to collect sales tax on sales to non-Indians 67

Subsection 91(27)

Cases

Krassman v. The Queen, 79 DTC 5313, [1979] CTC 394 (FCTD)

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Subsection 91(3)

Cases

International Pentecostal Ministry Fellowship of Toronto v. Canada (National Revenue), 2010 DTC 5045 [at 6708], 2010 FCA 51

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The Queen v. TransGas Ltd., 93 DTC 5391 (Sask. C.A.), briefly aff'd (1994), 120 DLR (4th) 715, [1994] 3 S.C.R. 753

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 224 - Subsection 224(1.2) 205

Pembina on the Red Development Corp. Ltd. v. Triman Industries Ltd., 92 DTC 6174 (Man. C.A.)

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See Also

Hunt v. The Queen, 2018 TCC 193

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 207.05 - Subsection 207.05(2) discretion under s. 207.06(2) did not render s. 207.05 unconstitutional 357
Tax Topics - Income Tax Act - Section 207.06 - Subsection 207.06(2) Minister must consider the three s. 207.06(2) criteria 149
Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 53 CRA’s discretion to waive tax does not render the tax unconstitutional 151

Subsection 92(2)

Cases

Sga'nisim Sim'augit (Chief Mountain) v. Canada, 2013 DTC 5060 [at 5836] (BCCA)

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Dunne v. Quebec (Deputy Minister of Revenue), 2007 DTC 5248, 2007 SCC 19, [2007] 1 S.C.R. 853

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Eurig Estate (Re), [1998] 2 S.C.R. 565

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Words and Phrases
tax

Progressive Packaging Ltd. v. Minister of Finance (Ontario), [1998] OJ No. 4798 (Ct. J. (GD)), briefly aff'd [1999] OJ No. 3613 (CA)

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Winterhaven Stables Ltd. v. A.-G. Canada, [1989] 1 CTC 16 (Alta. C.A.)

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Air Canada v. A.G. (B.C.) (1989), 59 DLR (4th) 161 (SCC)

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Marine Petrobulk Ltd. v. A.G. (B.C.), [1984] 4 WWR 155 (BCSC), aff'd [1985] 4 WWR 663 (BCCA)

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Newfoundland and Labrador Corporation Ltd. et al. v. Attorney General of Newfoundland, 138 DLR (3d) 577, [1982] 2 S.C.R. 260

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Minister of Finance of New Brunswick v. Simpsons-Sears Ltd. (1982), 130 DLR (3d) 385 (SCC)

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Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 S.C.R. 466, [1980] CTC 338

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Words and Phrases
in respect of

The Queen (Man.) v. Air Canada, [1980] 2 S.C.R. 303

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Canadian Industrial Gas & Oil Ltd. v. Government of Saskatchewan et al., 80 DLR (3d) 449, [1978] 2 S.C.R. 545

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Alworth v. Minister of Finance (1977), 76 DLR (3d) 99 (SCC)

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Kerr v. Canada (Superintendent of Income Tax), [1942] S.C.R. 435

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The King v. National Trust Co., [1933] S.C.R. 670

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Provincial Treasurer of Alberta v. Kerr, [1933] AC 710

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Brassard v. Smith, [1925] AC 371

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Woodruff v. Attorney General for Ontario, [1908] AC 508

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Bank of Toronto v. Lambe (1887), 12 AC 575 (PC)

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See Also

Minister of National Revenue v. Fitzgerald, [1949] CTC 101, [1949] S.C.R. 453 (SCC)

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Subsection 92(10)

Cases

City of Medicine Hat v. A.G. (Canada), 85 DTC 5365 (Alta. C.A.)

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Section 101

Cases

Stephens Estate v. The Queen, 82 DTC 6132, [1982] CTC 138 (FCA)

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Section 125

Cases

British Columbia Investment Management Corp. v. Canada (A. G.), 2018 BCCA 47, leave to appeal to SCC granted on 11 October 2018

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 122 deeming services provided by B.C. Crown agent in managing assets held in trust trenched on B.C. crown immunity 237
Tax Topics - Excise Tax Act - Section 267.1 - Subsection 267.1(5) - Paragraph 267.1(5)(a) services of trustees of managing assets held in trust would not be supply in absence of s. 267.1(5)(a) 164
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) arrangement under which the beneficiaries only had rights to units and no ownership of underlying assets was treated as a trust 164
Tax Topics - Other Legislation/Constitution - Federal - Federal Court Act - Section 19 enforcement of a reciprocal taxation agreement was possible pursuant to the Federal Courts Act 232

British Columbia Investment Management Corp. v. Canada (A. G.), 2016 BCSC 1803

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 122 BC Crown agent bound by agreement only to pay tax on fees chargeable against the investments held by it 194

City of Medicine Hat v. A.G. (Canada), 85 DTC 5365 (Alta. C.A.)

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See Also

Surrey City Centre Mall Ltd. v. The Queen, 2012 TCC 619

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