Absurdities

Table of Contents

Cases

Stonehouse Group Inc. v. Ontario (Finance), 2021 ONCA 10

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Ontario - Corporations Tax Act - Section 79 - Subsection 79(7) s. 79(7) merely dealt with the timing of when interest began to accrue 376

Markevich v. Canada, 2001 DTC 5305, 2001 FCA 144

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Tax Topics - Income Tax Act - Section 222 120

The Queen v. Consumers' Co-Operative Refineries Ltd., 87 DTC 5409, [1987] 2 CTC 204 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 135 - Subsection 135(2) 98
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Amount allocation in proportion to patronage could be made at a zero rate 16

Delesalle v. The Queen, 85 DTC 5613, [1986] 1 CTC 58 (FCTD)

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Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Partnership Interests partnership interest buyback not distribution 60
Tax Topics - Income Tax Act - Section 96 - Subsection 96(1.1) departing partner required to agree to the s. 96(1.1) allocation 263

Laurentide Rendering Inc. v. The Queen, 84 DTC 6153 (FCTD), aff'd 88 DTC 6331, [1988] 2 CTC 200 (FCA)

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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

See Also

Hancock & Anor v Revenue and Customs, [2019] UKSC 24

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Redundancy/reading in words phrase read out of provision to give effect to intent 323