Ejusdem Generis

Table of Contents

Cases

Canada (National Revenue) v. Cameco Corporation, 2019 FCA 67

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) - Paragraph 231.1(1)(a) Minister cannot under s. 231.1(1) compel oral answers to its questions other than for aid in auditing taxpayer books and records 315
Tax Topics - Statutory Interpretation - Redundancy/reading in words CRA’s broad interpretation of s. 231.1(1)(a) would render s. 231.1(1)(d) redundant 152
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) interpretation informed by legislative amendment narrowing the wording 54

Immunovaccine Technologies Inc. v. Canada, 2014 DTC 5119 [at 7309], 2014 FCA 196, aff'g 2013 DTC 1101 [at 531], 2013 TCC 103

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) government loans made in a non-commercial capacity are "government assistance" 93
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Government Assistance "government assistance" generally encompasses amounts advanced on non-commercial terms 243

Walker v. Ritchie, 2006 SCC 45, [2006] 2 S.C.R. 428

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Words and Phrases
ejusdem generis

Halpenny Estate v. Paddon, [1982] 1 S.C.R. 559

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