Cases
Section 53
Cases
Hunt v. Canada, 2020 FCA 118
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| 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
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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 | 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
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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 | 147 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 25 | no unfettered right of Indians to trade | 167 |
| Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 | status Indians were required to collect sales tax on sales to non-Indians | 305 |
| Tax Topics - Excise Tax Act - Section 221 - Subsection 221(1) | status Indians were required to collect sales tax on sales to non-Indians | 71 |
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
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The Queen v. TransGas Ltd., 93 DTC 5391, [1993] 1 CTC 280 (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) | 215 |
Pembina on the Red Development Corp. Ltd. v. Triman Industries Ltd., 92 DTC 6174, [1992] 1 CTC 133 (Man. C.A.)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 224 - Subsection 224(1.2) | 83 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 81 |
See Also
Hunt v. The Queen, 2018 TCC 193, aff'd on narrower grounds 2020 FCA 118
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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 | 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
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|---|---|---|
| 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
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Eurig Estate (Re), [1998] 2 S.C.R. 565
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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)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Ontario - Employer Health Tax Act - Total Ontario Remuneration | 113 |
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
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| 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
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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
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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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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
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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
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
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| 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)
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| Locations of other summaries | Wordcount | |
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| 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.)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Section 125 | 86 |
Section 96
Cases
Prairies Tubulars (2015) Inc. v. Canada (Border Services Agency), 2021 FC 36
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| 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)
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Section 125
Cases
Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63
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| 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
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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 | 249 |
| 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) | 170 |
| 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 | 170 |
| 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 | 246 |
British Columbia Investment Management Corp. v. Canada (A. G.), 2016 BCSC 1803
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| Locations of other summaries | Wordcount | |
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| 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 | 204 |
Reference re Goods and Services Tax, [1992] 2 S.C.R. 445, [1992] GSTC 2
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| 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.)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Subsection 92(10) | 61 |
See Also
Section 133
Cases
Mazraani v. Industrial Alliance Insurance and Financial Services Inc., 2018 SCC 50
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| Locations of other summaries | Wordcount | |
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| 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 |