Section 13
Cases
Farn v. The Queen, 95 DTC 5426, [1995] 1 CTC 152, [1995] DTC 5455 (FCTD)
Pinard J. found that the intent of the legislator in the pre-1995 version of s. 79(c) was placed beyond doubt by the "remarkable clarity of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 80 | |
| Tax Topics - Income Tax Act - Section 79 | 120 |
The Queen in Right of Canada v. Government of Manitoba, 85 DTC 5588, [1986] 1 CTC 16 (FCTD)
Joyal, J. stated: "Although a good argument may be made that the French text [of s. 44(2)(c) of the Excise Tax Act] has a disjunctive character,...
Nitrochem Inc. v. Dep. Min. of Nat. Rev. for Customs and Excise, [1984] CTC 608 (FCA)
A device for spreading inorganic fertilizers on lawns was held to be a "manure spreader" (a term which arguably referred only to a spreader of...
Les Magasins Continental Ltée v. The Queen, [1982] 2 F.C. 351, 81 DTC 5175, [1981] CTC 428 (C.A.)
The French version of regulation 900(1) was interpreted in light of the English version.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 221 - Subsection 221(1) - Paragraph 221(1)(f) | 62 | |
| Tax Topics - Income Tax Act - Section 247 - Old - Subsection Old 247(2) | 82 |
The Queen v. Cie Imm. BCN Ltée, 79 DTC 5068, [1979] CTC 71, [1979] 1 S.C.R. 865
S.8 of the Official Languages Act did not overrule the basic rule of statutory construction that every clause of a statute should be construed in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Disposition of Property | disposition by virtue of merger of leasehold interest and freehold | 92 |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | detailed definition not presumed exhaustive | 52 |
The Queen v. McLaughlin, 78 DTC 6406, [1978] CTC 602 (FCTD)
Although the word "recompense" in the French version of s. 56(1)(n) was more comprehensive than the word "prize" in the English version, it was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) | 46 |
Vauban Productions v. The Queen, 75 DTC 5371, [1975] CTC 511 (FCTD), aff'd 79 DTC 5186, [1979] CTC 262 (FCA)
It was determined that there was a typographical error in the English version of the Canada-France Income Tax Convention (1951) in light of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(z) | 55 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | not all rights transferred | 48 |
| Tax Topics - Treaties - Income Tax Conventions | 23 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 12 | 47 | |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | royalties normally based on user | 220 |
Juster v. The Queen, 74 DTC 6540, [1974] CTC 681 (FCA)
Despite the apparent narrowness of the French version of the phrase "maintaining of horses for racing", a broad construction was given to that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Farming | the farming definition lists tags that capture a broader range of operations than that specifically referenced | 193 |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | tags captured a broader range of operations than those specifically referenced | 192 |