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...
Canada v. Lehigh Cement Limited, 2014 DTC 5058 [at 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,...
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...
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...
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...