Cases
Section 53
Cases
Hunt v. Canada, 2020 FCA 118
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 207.06 - Subsection 207.06(2) | FCA would be prepared to consider whether any broad discretion of CRA to waive tax was unconstitutional | 341 |
See Also
Hunt v. The Queen, 2018 TCC 193, aff'd on narrower grounds 2020 FCA 118
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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 | 371 |
| Tax Topics - Income Tax Act - Section 207.06 - Subsection 207.06(2) | Minister must consider the three s. 207.06(2) criteria | 160 |
| 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 | 233 |
Section 91
Cases
Subsection 91(24)
Cases
Rice v. ARQ, 2016 QCCA 666
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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)
Subsection 91(3)
Cases
International Pentecostal Ministry Fellowship of Toronto v. Canada (National Revenue), 2010 DTC 5045 [at 6708], 2010 FCA 51
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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.)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 224 - Subsection 224(1.2) | 71 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 75 |
See Also
Hunt v. The Queen, 2018 TCC 193, aff'd on narrower grounds 2020 FCA 118
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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 | 371 |
| Tax Topics - Income Tax Act - Section 207.06 - Subsection 207.06(2) | Minister must consider the three s. 207.06(2) criteria | 160 |
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 53 | CRA’s discretion to waive tax does not render the tax unconstitutional | 155 |
Subsection 92(2)
Cases
1068754 Alberta Ltd. v. Québec (Agence du revenu), 2019 SCC 37
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | the ARQ could issue a requirement to a Calgary branch of a Quebec bank | 466 |
Sga'nisim Sim'augit (Chief Mountain) v. Canada, 2013 DTC 5060 [at 5836] (BCCA)
Dunne v. Quebec (Deputy Minister of Revenue), 2007 DTC 5248, 2007 SCC 19, [2007] 1 S.C.R. 853
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Eurig Estate (Re), [1998] 2 S.C.R. 565
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
taxProgressive Packaging Ltd. v. Minister of Finance (Ontario), [1998] OJ No. 4798 (Ct. J. (GD)), briefly aff'd [1999] OJ No. 3613 (CA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Ontario - Employer Health Tax Act - Total Ontario Remuneration | 111 |
Winterhaven Stables Ltd. v. A.-G. Canada, [1989] 1 CTC 16 (Alta. C.A.)
Air Canada v. A.G. (B.C.) (1989), 59 DLR (4th) 161 (SCC)
Marine Petrobulk Ltd. v. A.G. (B.C.), [1984] 4 WWR 155 (BCSC), aff'd [1985] 4 WWR 663 (BCCA)
Newfoundland and Labrador Corporation Ltd. et al. v. Attorney General of Newfoundland, 138 DLR (3d) 577, [1982] 2 S.C.R. 260
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Non-Business-Income Tax | 142 |
Minister of Finance of New Brunswick v. Simpsons-Sears Ltd. (1982), 130 DLR (3d) 385 (SCC)
Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 S.C.R. 466, [1980] CTC 338
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
in respect of| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Absurdities | 64 | |
| Tax Topics - Statutory Interpretation - Drafting Style | 71 |
The Queen (Man.) v. Air Canada, [1980] 2 S.C.R. 303
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Canadian Industrial Gas & Oil Ltd. v. Government of Saskatchewan et al., 80 DLR (3d) 449, [1978] 2 S.C.R. 545
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
royalty| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Non-Business-Income Tax | 152 |
Alworth v. Minister of Finance (1977), 76 DLR (3d) 99 (SCC)
Kerr v. Canada (Superintendent of Income Tax), [1942] S.C.R. 435
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
The King v. National Trust Co., [1933] S.C.R. 670
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Provincial Treasurer of Alberta v. Kerr, [1933] AC 710
Brassard v. Smith, [1925] AC 371
Woodruff v. Attorney General for Ontario, [1908] AC 508
See Also
Fitter International Inc. v British Columbia, 2021 ABCA 54
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Ontario - Crown Liability and Proceedings Act, 2019 - Section 16 - Subsection 16(1) | B.C. must be sued in B.C. for unconstitutionally imposing extra-provincial sales tax obligations on non-B.C. vendors | 228 |
Minister of National Revenue v. Fitzgerald, [1949] CTC 101, [1949] S.C.R. 453 (SCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 216 |
Subsection 92(10)
Cases
City of Medicine Hat v. A.G. (Canada), 85 DTC 5365 (Alta. C.A.)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 125 | 82 |
Section 96
Cases
Prairies Tubulars (2015) Inc. v. Canada (Border Services Agency), 2021 FC 36
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Special Import Measures Act - Section 56 - Subsection 56(1.01) - Paragraph 56(1.01)(a) | ss. 56(1.01)(a), 56(1.1)(a), 58(1.1)(a) and 58(2)(a) requirements for paying duty were not unconstitutional | 241 |
Section 101
Cases
Stephens Estate v. The Queen, 82 DTC 6132, [1982] CTC 138 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Section 125
Cases
Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) | statutory trust was not necessarily a “trust” | 271 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | “trust” interpreted in accordance with its common law meaning | 349 |
| Tax Topics - Excise Tax Act - Section 122 | s. 122 does not preclude imposition of collection duties | 302 |
British Columbia Investment Management Corp. v. Canada (A. G.), 2018 BCCA 47, aff'd 2019 SCC 63
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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 Courts 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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 |
Reference re Goods and Services Tax, [1992] 2 S.C.R. 445, [1992] GSTC 2
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 122 | GST collection obligation not an imposition on provincial funds | 49 |
City of Medicine Hat v. A.G. (Canada), 85 DTC 5365 (Alta. C.A.)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Subsection 92(10) | 57 |
See Also
Section 133
Cases
Mazraani v. Industrial Alliance Insurance and Financial Services Inc., 2018 SCC 50
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 19 | Tax Court’s pressuring witnesses to speak in English, not French, required a new hearing | 444 |