Cases
Contact Lens King Inc. v. Canada, 2022 FCA 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) | loss recognized on decline in value of land held as an adventure | 142 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory | property held in an adventure was inventory | 83 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate | undeveloped land held in speculative venture | 142 |
| Tax Topics - Statutory Interpretation - Certainty | clear language and detailed provisions not to be qualified by unexpressed exceptions derived from views as to a provision's purpose | 97 |
| Tax Topics - Statutory Interpretation - Drafting Style | 95 | |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | common usage of a technical term given weight | 80 |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 97 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | s. 10(1) applied to an adventure in the nature of trade even if that deemed business was not “carried on” | 75 |
| Tax Topics - Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(a) | property not generating income does not convert to capital property unless s. 13(7) or 45(1) applies | 209 |
MacMillen Bloedel Limited v. Her Majesty the Queen, [1991] 1 CTC 204
In determining that it was inappropriate to effectively rectify an anomaly in the wording of ETA s. 27(1), which made it impossible to calculate...
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...