Drafting Style

Table of Contents

Cases

A.Y.S.A. Amateur Youth Soccer Association v. Canada (Revenue Agency), 2007 DTC 5527, 2007 SCC 42, [2007] 3 S.C.R. 217

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65302 British Columbia Ltd. v. Canada, 99 DTC 5799, [1999] 3 S.C.R. 804

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Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336

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Friesen v. Canada, 95 DTC 5551, [1995] 3 S.C.R. 103

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Reeson Investments Ltd. v. The Queen, 90 DTC 6420 (FCTD)

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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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Covert et al. v. Minister of Finance of Nova Scotia, [1980] CTC 437, [1980] 2 S.C.R. 774

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See Also

IncoLimited v. The Queen, 2004 TCC 373, aff'd 2005 DTC 5110, 2005 FCA 44

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Consoltex Inc. v. The Queen, 97 DTC 724 (TCC)

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Dale v. The Queen, 94 DTC 1100 (TCC), aff'd supra.

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) 76
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) shares must be issued within a reasonable time 220

Articles

Williams, "The Finance Act 1993: Incredible Drafting, Extraordinary Prose", British Tax Review, 1993, No. 6, p. 483.