Expressio Unius est Exclusio Alterius

Cases

Canada v. Loblaw Financial Holdings Inc., 2021 SCC 51

Côté J indicated (at para. 59) that a comparison of the “investment business” definition in s. 95(1) with s. 95(2.4)(b) which, unlike such...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business “business conducted,” as contrasted to “business,” did not include the raising of capital 229
Tax Topics - General Concepts - Foreign Law meaning of banking business under Barbados law was not persuasive 234
Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Investment Business - Paragraph (a) bank business was conducted with arm's length persons notwithstanding that capital raised from shareholder 579
Tax Topics - Statutory Interpretation - Certainty full effect should be given to Parliament’s precise and unequivocal words to produce certainty 88
Tax Topics - Statutory Interpretation - Speaking in vain Parliament does not speak in vain 72
Tax Topics - Income Tax Act - Section 91 - Subsection 91(1) two policies balanced in FAPI regime 79

Copthorne Holdings Ltd. v. Canada, 2012 DTC 5006 [at 6536], 2011 SCC 63, [2011] 3 S.C.R. 721

After referencing the expressio unius or "implied exclusion" principle, Rothstein J agreed (at para. 108) with the taxpayer's submission that when...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Stare Decisis high threshold for reversing not met 193
Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit tax benefit illuminated by comparison to reasoanble alternative 315
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) policy of s. 87(3) is to avoid preservation of PUC on parent and sub amalgamation 372
Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) "in contemplation" could be retrospective 342

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

Rothstein J. rejected a submission of the Crown that because Parliament had enacted provisions of the Act respecting registered Canadian amateur...

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R. v. Dimsey, [2001] BTC 408 (HL)

A provision which deemed income transferred in circumstances of tax avoidance by individuals to non-resident corporations to be income of the...

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Allcolour Paint Ltd. v. The Queen, 97 DTC 5266, [1997] 2 CTC 356 (FCA)

It was appropriate to apply the maxim, expressio unius est exclusio alterius in finding that the failure of s. 127(8) to refer to an ability of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 127 - Subsection 127(8) 48

Hickman Motors Ltd. v. Canada, 97 DTC 5363, [1997] 2 S.C.R. 336, [1998] 1 CTC 213

After referring to various provisions of the Act that established specific time limitations, the L'Heureux-Dubé J. went on to find that...

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence failure to report revenue did not evidence its non-receipt 42
Tax Topics - General Concepts - Onus taxpayer demolished Minister's assumptions with uncontradicted testimony 52
Tax Topics - General Concepts - Payment & Receipt unrecorded revenues 148
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Reasonable Expectation of Profit 85
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) brief earning of rental income 130
Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit reasonable expectation of profit test directed only at existence of business source 85
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) integrated farming equipment and auto leasing 95
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) generation of revenue for a short time was sufficient 352
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(14) deemed property to be acquired for an income-producing purpose 37
Tax Topics - Statutory Interpretation - Drafting Style absence of specific-hold period was telling 85
Tax Topics - Statutory Interpretation - Interpretation Act - Section 16 26

Royal Bank of Canada v. Sparrow Electric Corp., 97 DTC 5089, [1997] 1 S.C.R. 411

After finding that s. 28(1) of the Personal Property Security Act was inconsistent with a broad interpretation of a licence of a debtor to sell...

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The Queen v. Nassau Walnut Investments Inc., 97 DTC 5051, [1998] 1 CTC 33 (FCA)

In noting that the presence of specific statutory relief for late elections did not establish that there was not an unexpressed availability of a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2) late s. 55(5)(f) designation available 194
Tax Topics - Income Tax Act - Section 55 - Subsection 55(5) - Paragraph 55(5)(f) late s. 55(5)(f) designation available 162

The Queen v. Vancouver Art Metal Works Ltd., 93 DTC 5116, [1993] 1 CTC 346 (FCA)

In finding that Parliament should not be taken to have intended that the words "trader or dealer" in s. 39(5)(a) should be restricted to those who...

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The Queen v. Taylor, 84 DTC 6234, [1984] CTC 244 (FCTD)

"Prima facie the same words in different parts of the same Statute should be given the same meaning unless there is a clear reason for not doing...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b) 58

Ketz v. The Queen, 79 DTC 5142, [1979] CTC 186 (FCTD)

The plaintiff unsuccessfully argued that since s. 216(7) specifically provided that annuity income averaging was unavailable to a non-resident, by...

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Associated Investors of Canada Ltd. v. MNR, 67 DTC 5096, [1967] CTC 138 (Ex. Ct.)

In rejecting a submission that s. 11(1)(f) of the pre-1972 Act (now s. 20(1)(p)), which permitted the deduction of bad debts in certain...

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Minister of National Revenue v. Trans-Canada Investment Corporation Ltd., 55 DTC 1191, [1955] CTC 275, [1956] S.C.R. 49

"[T]he rule expressio unius est exclusio alterius must be applied with caution in construing a statute. To apply it in this case would, in my...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 112 - Subsection 112(1) dividend-received deduction flowed through an investment trust 115
Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) double (or triple) taxation may be intended 83

Army & Navy Department Stores Ltd. v. Minister of National Revenue, 53 DTC 1185, [1953] CTC 293, [1953] 2 S.C.R. 496

In finding that reference to control by a person did not include control by persons, Cartwright J. stated (pp. 1192-1193):

"When section 127 by...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(i) shareholders do not indirectly own any of the corporation’s property 299
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) 129
Tax Topics - General Concepts - Ownership the shares of a subsidiary of a corporation are not owned “indirectly” by the shareholders of that corporation 134

See Also

Richard Lewin Re: The J.J. Herbert Family Trust #1 v. The Queen, 2011 DTC 1354 [at 1979], 2011 TCC 476, aff'd 2013 DTC 5006 [at 5525], 2012 FCA 279 [but overridden by s. 214(3)(f)(i)(C)]

Bédard J. found that, because s. 227(5) only applied to an amount which was paid rather than (as under s. 212(1)) to an amount which was paid or...

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Honeywell Limited v. The Queen, 2006 DTC 3124, 2006 TCC 325

After noting that s. 152(4.01) permitted the Minister to assess beyond the normal reassessment period, where the taxpayer had provided a waiver,...

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Landry v. R., 98 DTC 1416, [1998] 2 C.T.C. 2712 (TCC)

In finding that a lump sum payment received by the taxpayer from a disability insurer following her termination of employment was not taxable,...

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