Headings

Table of Contents

Cases

Hedges v. Canada, 2016 FCA 19

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part I - 2 authorizations to possess marihuana were not sale exemptions 220
Tax Topics - General Concepts - Illegality illogical to infer a tax benefit from illegal sales 145

Canada v. Lehigh Cement Limited, 2014 DTC 5058 [at 6849], 2014 FCA 103, aff'g 2013 DTC 1139 [at 740], 2013 TCC 176

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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 335
Tax Topics - Statutory Interpretation - Consistency restricting of anti-avoidance rule to avoid arbitrary application 152

Canada (National Revenue) v. Greater Montréal Real Estate Board, 2008 DTC 6420, 2007 FCA 346

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Canadian Pacific Ltd. v. A.G. (Can.), [1986] 1 S.C.R. 679

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Henderson Estate v. M.N.R, 73 DTC 5471, [1973] CTC 636 (FCTD), aff'd 75 D.TC 5332, [1975] C.TC 485 (FCA)

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See Also

Smith v. The Queen, 2018 TCC 61 (Informal Procedure)

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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 282
Tax Topics - Income Tax Act - Section 3 income is to be computed on a “sub-source” basis 99

Kaiser v. MNR, 91 DTC 1057 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(12) exclusion for employment income 41