Cases
Hedges v. Canada, 2016 FCA 19
In connection with finding (at para. 20) that the zero-rating in Sched. VI-I-2(d) "was intended to apply to certain drugs that could be legally...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part I - Section 2 | authorizations to possess marihuana were not sale exemptions | 232 |
| Tax Topics - General Concepts - Illegality | illogical to infer a tax benefit from illegal sales | 153 |
Canada v. Lehigh Cement Limited, 2014 DTC 5058 [at 6849], 2014 FCA 103, aff'g 2013 DTC 1139 [at 740], 2013 TCC 176
Stratas JA was assisted in his conclusions that s. 95(6)(b) was not intended to deal with generalized tax avoidance by its location in the Act,...
| 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 - Consistency | restricting of anti-avoidance rule to avoid arbitrary application | 158 |
Canada (National Revenue) v. Greater Montréal Real Estate Board, 2008 DTC 6420, 2007 FCA 346
Before referring to the fact that s. 231.2(1) appeared under Part XV of the Act respecting "Administration and Enforcement" under the heading...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(3) | 134 | |
| Tax Topics - Statutory Interpretation - Legislative History | 38 |
Canadian Pacific Ltd. v. A.G. (Can.), [1986] 1 S.C.R. 679
"[T]itles, unlike marginal notes, are an integral part of the Act; see Elmer Driedger, The Composition of Legislation (1957), at p. 103."
Henderson Estate v. M.N.R, 73 DTC 5471, [1973] CTC 636 (FCTD), aff'd 75 D.TC 5332, [1975] C.TC 485 (FCA)
"The heading indicates the general object of the provisions following and the heading may be referred to in order to determine the sense of a...
See Also
Smith v. The Queen, 2018 TCC 61 (Informal Procedure)
Graham J found that a status Indian, who earned exempt income from employment and non-exempt investment income, could only deduct a registered...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 147.2 - Subsection 147.2(4) | RPP contribution deductible only from employment income rather than income generally | 306 |
| Tax Topics - Income Tax Act - Section 3 | income is to be computed on a “sub-source” basis | 117 |
Kaiser v. MNR, 91 DTC 1057, [1991] 2 CTC 2168 (TCC)
Christie A.C.J. found that s. 20(12) did not apply to permit deductions from employment income given that it was found in subdivision b of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(12) | exclusion for employment income | 43 |