Cases
Contact Lens King Inc. v. Canada, 2022 CAF 154
The zero-rating for contact lenses in Sched. VI, Pt. II, s. 9 required that the contact lenses be supplied under the authority of a prescription...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part II - Section 9 | a requirement to make supplies pursuant to a prescription did not require obtaining a copy of the prescription | 462 |
| Tax Topics - Excise Tax Act - Section 286 - Subsection 286(1) | no particular form of documentary evidence required by s. 286(1) | 228 |
| Tax Topics - Income Tax Act - Section 230 - Subsection 230(1) | taxpayer flexibility to determine corroborative documents | 103 |
CIBC World Markets Inc. v. Canada, 2011 FCA 270
As ETA s. 141.01(5) did not stipulate that the choice of an ITC allocation method was irrevocable; irrevocability was not to be inferred.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) | no implied irrevocability of choice of method | 177 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | subsequent provision illustrates the missing words in current provision | 112 |
Friesen v. Canada, 95 DTC 5551, [1995] 3 S.C.R. 103
After characterizing the Crown's proposed interpretation of the definition of "inventory" in s. 248(1) of the Act as a request to treat the...
See Also
Veracity Capital Corp. v. The Queen, 2017 BCCA 3
In the course of her analysis of the B.C. GAAR (s. 68.1(1)), MacKenzie JA found it telling that s. 68.1(1)(d), unlike s. 68.1(1)(c), did not refer...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | avoidance of provincial capital gains tax was not GAARable in B.C. as there was no abuse of the B.C. Act itself | 881 |
Canadian Occidental U.S. Petroleum Corp. v. The Queen, 2001 DTC 295 (TCC)
The taxpayer lent money on an interest-free basis to a non-resident wholly-owned subsidiary in 1988 and then, in November 1994, transferred the...