Cases
Burchill v. Canada, 2010 DTC 5096 [at at 6922], 2010 FCA 145
The Court rejected the taxpayer's argument that the reference in s. 56(1)(a)(i) to pension benefits "received" referred to benefits...
Giannakopoulos v. The Queen, 95 DTC 5477, [1995] 2 CTC 316 (FCA)
After finding that the 40 kilometer distance referred to in s. 62(1) of the Act should be measured on the basis of the shortest normal route to...
The Queen v. Old HW-GW Ltd., 93 DTC 5199, [1993] 1 CTC 363 (FCA)
MacGuigan J.A. applied the "words-in-total-context approach" in finding that because Puerto Rico was a country for purposes of Regulations...
The Queen v. Golden et al., 86 DTC 6138, [1986] 1 CTC 274, [1986] 1 S.C.R. 209
It was found that in s. 68, a "potential ambiguity is resolved with reference to the other words of the section, which must be given meaning".
The Queen v. British Columbia Forest Products Ltd., 85 DTC 5577, [1986] 1CTC 1 (FCA)
In finding that the taxpayer had "received" investment tax credits for purposes of the pre-1978 version of s. 13(7.1), Mahoney J.A....
Bourne (H.M.I.T.) v. Norwich Crematorium Ltd. (1967), 44 TC 164 (Ch.D.)
An unsuccessful argument was made that a crematorium qualified as a building in use for the subjection of goods or materials to any process (i.e.,...