Cases
Schwartz v. Canada, 96 DTC 6103, [1996] 1 SCR 254
In finding that the reference to employment in the definition of retiring allowance referred only to the loss of current employment rather than...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) | no deference to FCA factual findings | 95 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Employment | 46 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | 62 | |
| Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit | 53 | |
| Tax Topics - Income Tax Act - Section 3 | 39 | |
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | 83 | |
| Tax Topics - Income Tax Act - Section 68 | 95 | |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | specific statutory rule should not be undercut by a more general rule | 76 |
The Queen v. Gulf Canada Ltd., 92 DTC 6123, [1992] 1 CTC 183 (FCA)
In interpreting the word "production" the Court noted (p. 6126):
"There is a strong, indeed overwhelming, presumption that Parliament, having used...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 124.1 - Subsection 124.1(1) | 56 | |
| Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (a) | no connection betweeen lease payments and exploration | 131 |
Mattabi Mines Ltd. v. Ontario (Minister of Revenue), [1988] 2 CTC 294, [1988] 2 S.C.R. 175
In response to a submission of the Minister that in the absence of a separate definition for the section, "income" had a different meaning in s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | direct causal connection to income need not be demonstrated | 155 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(a) - Revising Claims | 77 | |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 34 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 56 |
AEL Microtel Ltd. v. The Queen, 84 DTC 6374, [1984] CTC 387 (FCTD), rev'd 86 DTC 6348, [1986] 2CTC 108 (FCA)
"[W]here in the same Act, and in relation to the same subject matter, different words are used such choice of different words must be considered...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127 - Subsection 127(5) | 65 | |
| Tax Topics - Statutory Interpretation - Title | 61 |
Bank of Nova Scotia v. The Queen, [1980] CTC 57, 80 DTC 6009 (FCTD), aff'd 81 DTC 5115, [1981] CTC 162 (FCA)
The Court was affected by the consideration that "it is more consistent that the same measure be applicable to subparagraphs (a) and (b) of...
The Queen v. Guaranteed Homes Ltd., 78 DTC 6510, [1978] CTC 636 (FCTD)
"Words used more than once in a statute may not always have the same meaning, but they are normally considered to have the same meaning unless the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(ee) | 127 |
See Also
Prestcost (Central) Ltd. v. Minister of Labour, [1969] 1 W.L.R. 89 (C.A.)
(Referred to in Schwartz v. The Queen, 93 DTC 555 (TCC).)
At 97:
"... [T]he habit of a legal draftsman is to eschew synonyms. He uses the same...
Administrative Policy
11 January 2005 Internal T.I. 2004-0104341I7 - Reclassify CDE of partnership to CEE
The word "taxpayer" in subsection 66.1(9) of the Act and in paragraph (e) of the definition of CEE should be interpreted as referring only to a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (e) | 86 | |
| Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(9) | 277 |