Cases
Canada v. Bowker, 2023 FCA 133
Pelletier JA first found that in light of the noscitur a sociis principle and the “the specific context of paragraph 162(7)(a) dealing with the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) - Paragraph 162(7)(b) | s. 162(7)(b) did not apply where return was timely filed but negligently completed | 342 |
| Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) | s. 220(3.1) must be applied based on the taxpayer’s personal circumstances rather than to settle a case on a basis fundamentally at odds with the Minister’s view of the facts and law | 255 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | Galway principle required that a case not be settled on a basis fundamentally at odds with the Minister’s view of the facts and law | 348 |
| Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 147 - Subsection 147(3) | no support for establishing a 50% to 75% range of solicitor-client costs/ settlement offer contravened Galway principle and was to be ignored | 376 |
| Tax Topics - General Concepts - Judicial Comity | judicial comity would require the Court to justify its departure from the finding of another judge of the same court on the same question | 67 |
The Queen v. Vancouver Art Metal Works Ltd., 93 DTC 5116, [1993] 1 CTC 346 (FCA)
Létourneau J.A. noted (at p. 5118) that an order for the noscitur a sociis rule to apply "there must be a distinct genus or category from which...
| 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 - Legislative History | 87 |
British Columbia Telephone Co. Ltd. v. The Queen, 92 DTC 6129, [1992] 1 CTC 26 (FCA)
After noting that the noscitur a sociis doctrine should only be applied with great caution, MacGuigan J.A. found that there is no warrant to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 110 | |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | 97 |
Peter Cundill & Associates Ltd. v. The Queen, 91 DTC 5085, [1991] 1 CTC 197 (FCTD), aff'd 91 DTC 5543 (FCA)
With respect to a submission that the more general word "management" in the phrase "management or administration fee" in s. 212(1)(a) should be...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(a) | 228 | |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) | dependency on name fund manager and 50% owner | 184 |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 15 |
Customs and Excise Commissioners v. Viva Gas Appliances Ltd., [1983] BTC 5064, [1983] 1 WLR 1445, [1984] 1 All E.R. 112 (HL)
"In the case of a word which is capable of bearing various shades of meaning, the fact that it is included in a list of words of greater...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(3.1) - Paragraph 18(3.1)(a) - Subparagraph 18(3.1)(a)(i) | 63 |
Howden Brothers Construction Ltd. v. The Queen, 80 DTC 6393, [1980] CTC 529 (FCTD)
It was held with respect to the meaning of the word "mould" in the phrase "a die, jig, pattern, mould or last", that all the other descriptive...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 10 | 79 | |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 12 | 79 |
Tory Estate v. M.N.R., 73 DTC 5354, [1973] CTC 434 (FCA), briefly aff'd 76 DTC 6312, [1976] CTC 415 (SCC)
The meaning of the word "transferred" in the phrase "transferred or distributed to beneficiaries" was held to be coloured by the meaning of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 70 - Subsection 70(3) | 130 | |
| Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) | 18 |
See Also
Lichtman v. The Queen, 2017 TCC 252 (Informal Procedure)
In the course of discussing the meaning of “congregation” in the phrase “ministering to a diocese, parish or congregation” in s. 8(1)(c),...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c) | religious instructors at a Hebrew academy did not qualify for the clergy residence deduction | 284 |
Cartier House Care Centre Ltd. v. The Queen, 2015 TCC 278
Paris J rejected CRA arguments that independent contractors who provided personal care services to a B.C. for-profit residential care home,...
Roger Dubois Inc. v. The Queen, 2014 DTC 1094 [3167], 2013 TCC 409, briefly aff'd 2015 CAF 235
The taxpayer unsuccessfully argued that Reg. 1102(1)(e)(iv) referred "to decorative objects and not objects that are used, as is the case with the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(e) | "antique" means "non-recent" | 209 |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "deems" has several meanings | 110 |
Besner v. The Queen, 2008 DTC 4299, 2008 TCC 404
V.A. Miller J was assisted in her conclusion that "complaint" in s. 239(3) of the Act meant the initiating of a judicial proceeding by its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 239 - Subsection 239(3) | 99 | |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | 43 |