Legislative History

Table of Contents

Cases

Lehigh Cement Limited v. Canada, 2010 DTC 5081 [at 6844], 2010 FCA 124

Sharlow, J.A. found that a statement in the Budget papers respecting the introduction of the withholding tax exemption in s. 212(1)(b)(viii), that...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) withholding exemption where no money raised not abusive 270

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

The Court inferred (para. 45) from the repeal of ss.231.2(3)(c) and (d) that in the provision as amended "Parliament permitted a type of fishing...

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A.Y.S.A. Amateur Youth Soccer Association v. Canada (Canada Revenue Agency), 2006 DTC 6314, 2006 FCA 136

The legislative history of the rules applicable to registered Canadian amateur athletic associations showed that Parliament intended them to be a...

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Canada v. Agazarian, 2004 DTC 6366, 2004 FCA 32

Pelletier J.A. applied the principle (at p. 6376) that "in order to ascertain Parliament's intent in enacting the provision, one may look to the...

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Manrell v. Canada, 2003 DTC 5225, 2003 FCA 128

Comments made at the time of the enactment of the 1948 Act indicated that it was not intended to effect substantive tax reform. This, in turn,...

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The Queen v. Vancouver Art Metal Works Ltd., 93 DTC 5116, [1993] 1 CTC 346 (FCA)

LĂ©tourneau J.A. indicated that his view, that the phrase "trader or dealer in securities" in s. 39(5) was not restricted to dealers who are...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 39 - Subsection 39(5) - Paragraph 39(5)(a) "trader or dealer" need not be licensed 67
Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius restriction applied to only one case implies not applicable elsewhere 106
Tax Topics - Statutory Interpretation - Noscitur a Sociis 66

MNR v. Shawinigan Water and Power Co., 53 DTC 1036, [1953] CTC 37 (Ex Ct)

Any doubt as to the meaning of s. 6(1)(o) was "entirely removed by a consideration as to how the law stood and the state of things existing at the...

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London County Council v. A.G., [1901] A.C. 26, 4 TC 265 (HL)

"[H]ow can you understand the true meaning and effect of an amendment unless you bear in mind the state of the law which it is proposed to amend?"

See Also

Entertainment Software Association v. Society of Composers, Authors and Music Publishers of Canada, 2012 SCC 34, [2012] 2 S.C.R. 231

The Society of Composers, Authors and Music Publishers of Canada ("SOCAN") would negotiate with individual game publishers (collectively...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(vi) games downloading governed by reproduction rather than performance branch of copyright 407

Weyerhaeuser Company Limited v. The Queen, 2012 DTC 1132 [at 3166], 2012 TCC 106

Paris J. found that "logging operations" refers to "ongoing activities that are carried on by a taxpayer" (para. 50), and therefore the taxpayer...

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