Consistency

Table of Contents

Cases

Soulliere v. Canada, 2022 FCA 126

After finding that an initial director had not satisfied the requirement under the Business Corporations Act (Ontario) that a replacement director...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(4) an incorporating director’s resignation was invalidated because he was not replaced 381
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5) failure to replace initial director invalidated his purported resignation 259

Lawyers’ Professional Indemnity Company v. Canada, 2020 FCA 90

Before finding that a marginal note to s. 149(1)(c), which paragraph had similar wording to s. 149(1)(d.5), illuminated the interpretation of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(d.5) LPIC was not exempt under s. 149(1)(d.5) because its owner, the Law Society, did not provide municipal-type services 452
Tax Topics - Statutory Interpretation - Interpretation Act - Section 14 marginal notes may be considered as part of the interpretive process 96
Tax Topics - Statutory Interpretation - Redundancy/reading in words narrower construction avoided rendering language redundant 81

Barejo Holdings ULC v. Canada, 2020 FCA 47

In the context of his view that the determination of whether “Notes” held by an offshore fund in which the taxpayer was invested constituted...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 94.1 - Subsection 94.1(1) - Paragraph 94.1(1)(a) the amount payable under a “debt” for s. 94.1(1)(a) purposes need not be crystallized until maturity 692
Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract 3 tests for what constituted debt under s. 94.1(1)(a) 300

Canada (Minister of Citizenship and Immigration) v. Vavilov, 2019 SCC 65

In connection with finding that an appellate standard of review (e.g., of correctness where there is a question of law) should be applied to...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
appeal
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) correctness appellate standard for questions of law not generally applicable to s. 18.1 reviews 984
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) correctness standard applied to questions of law of central importance, reasonableness standard applicable to most reviews 542
Tax Topics - General Concepts - Stare Decisis prior decisions can be departed from where this will reduce uncertainty 254
Tax Topics - Statutory Interpretation - Ordinary Meaning administrative decisions must have regard to the provision’s text, context and purpose 222

Canada v. Tallon, 2015 DTC 5082 [at 6023], 2015 FCA 156

Before finding that the textual meaning of "medical service" specified in s. 118.2(2)(a) should inform the meaning of that term in ss. 118.2(2)(g)...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(g) warm climate not a "medical service" 180
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. Hansard referred to in purposive interpretation 57

Confessions Productions Inc. v. The Queen (BC), 2014 DTC 5069 [at 6961], 2014 BCSC 813

The taxpayer produced a movie in Canada for which it would have qualified for B.C. film tax credits, except that its application therefor was not...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Canada v. Lehigh Cement Limited, 2014 DTC 5058 [at 6849], 2014 FCA 103, aff'g 2013 DTC 1139 [at 740], 2013 TCC 176

In rejecting the Minister's claim that a specific anti-avoidance provision (s. 95(6)(b), contained in the subdivision i foreign affiliate rules...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 95 - Subsection 95(6) - Paragraph 95(6)(b) restricted to status-manipulating acquisitions or dispositions 347
Tax Topics - Statutory Interpretation - Headings provision not in Tax Avoidance Part of Act 149

See Also

Sindhi v. The King, 2023 TCC 102 (Informal Procedure)

Rossiter CJ found that, although the appellant satisfied the requirement under ETA s. 254(2)(b) of the GST/HST new housing rebate rules that, at...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(4) - Paragraph 254(4)(g) a residence was not “occupied” notwithstanding weekly overnight stays 421

4145356 Canada Limited v. The Queen, 2011 DTC 1171 [at 937], 2011 TCC 220

The taxpayer acquired units in a Delaware limited partnership ("Crown Point"), whose other limited partner ("Altier") and whose general partner...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Bozzer v. Canada, 2010 DTC 5025 [at 6612], 2010 FC 139, rev'd 2011 DTC 5106 [at 5922], 2011 FCA 186

Shore J. found that he should apply a decision of the Federal Court of Appeal on the meaning of "taxation year" in s. 127(5) even though that...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.