Ordinary Meaning

Table of Contents

Cases

Danby Products Limited v. Canada (Border Services Agency), 2021 FCA 82

After noting that the ordinary meaning of refrigerator did not require that the device be used for the storage of food, Locke JA rejected a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
refrigerator
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Customs Tariff Act - Schedules - Customs Tariff Schedule - Chapter 84 - Tariff Item 84.18 ordinary meaning of refrigerator (which did not require storage of food) prevailed over industry meaning, so as to encompass wine coolers 172

Bell Canada v. Canada (Attorney General), 2019 SCC 66

Before going on to find that an order made by the CRTC had exceeded the authority accorded to it by s. 9(1)(h) of the Broadcasting Act, the Court...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Canada (Minister of Citizenship and Immigration) v. Vavilov, 2019 SCC 65

In connection with noting that a reasonableness review of an administrative decision extends to a review of the administrative body’s approach...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.1 - Subsection 18.1(2) correctness appellate standard for questions of law not generally applicable to s. 18.1 reviews 984
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) correctness standard applied to questions of law of central importance, reasonableness standard applicable to most reviews 542
Tax Topics - General Concepts - Stare Decisis prior decisions can be departed from where this will reduce uncertainty 254
Tax Topics - Statutory Interpretation - Consistency presumption of consistent expression 138

CIBC World Markets Inc. v. Canada, 2019 FCA 147

Noël C.J. went on to find, on a purposive interpretation of ETA ss. 132(3) and 150(1) that, notwithstanding that an ETA s. 150(1) election made...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 132 - Subsection 132(3) a non-resident PE had deemed separate person status sufficient to insulate it from an ETA s. 150 election 305
Tax Topics - Excise Tax Act - Section 132 - Subsection 132(4) expansive deemed person language required because 2 PEs involved 372
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Closely Related Group definition has the effect of extending s. 150 election to exported supplies of Canadian PEs of non-resident insurers 189
Tax Topics - Excise Tax Act - Section 150 - Subsection 150(2) s. 150(2) amendment was required because of the risk of taxpayers arguing otherwise 469
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply no supplies between PEs of the same person in the absence of s. 132(4) 70

Escape Trailer Industries Ltd v. Canada (Attorney General), 2019 FC 31, aff'd 2020 FCA 54

In finding that a decision of CRA not to recommend relief from the imposition of HST on goods that were delivered in Canada for immediate export...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Financial Administration Act - Section 23 - Subsection 23(2) business continued to prosper after assessment, CRA oral contrary advice not substantiated and not unreasonable for CRA to apply literal over purposive ETA interpretation 385
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a) imposing HST on goods earmarked for immediate export fails to apply s. 142(1)(a) purposively 472

Almadhoun v. Canada, 2018 FCA 112

In confirming the finding below that the taxpayer, who came to Canada as a refugee claimant, was not entitled to the Canada child tax benefit, De...

The text of this content is permanently paywalled. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 122.6 - Eligible Individual - Paragraph (e) unsuccessful refugee claimant who was subsequently permitted to stay on compassionate grounds did not qualify 330
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) - Paragraph 171(1)(b) - Subparagraph 171(1)(b)(iii) TCC, after finding against the taxpayer, improperly directed CRA to “seriously” consider interest relief and tax remission 280
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) immigrant status not a protected s. 15 characteristic 261

Canada v. Cheema, 2018 FCA 45

Before finding that the taxpayer did not satisfy the wording of the requirements for the new housing rebate, Stratas JA stated (at paras....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) third party who did not intend to occupy was liable at the purchase agreement time 355
Tax Topics - Excise Tax Act - Section 133 s. 133 deemed an acquisition of future home on co-purchaser's signing purchase agreement, notwithstanding that no beneficial interest received on closing 268
Tax Topics - Statutory Interpretation - Ease of Administration interpretation that favours administrative efficiency is to be favoured 206
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations, No. 2 - Section 40 co-purchaser with no intended beneficial interest was required to satisfy ETA s. 254(2) rules 171
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) "legal acquirer" rather than intended beneficial owner was the purchaser 219

The Mark Anthony Group Inc. v. The Queen, 2017 TCC 141, aff'd on different grounds 2019 FCA 183

Before concluding that the wording of an excise duty exemption referenced all of the ingredients of wine rather than only those made from plant...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Excise Act, 2001 - Section 135 - Subsection 135(2) - Paragraph 135(2)(a) exemption references wine “produced in Canada and, when produced, composed wholly of agricultural or plant product grown in Canada” 539

MacKay v. Canada, 2015 FCA 94, aff'g 2014 DTC 1059 [at 2959], 2014 TCC 33

In rejecting a submission based on the harshness of s. 34.1 in the taxpayer's circumstances, Woods J noted that the allegedly harsh effect...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 34.1 - Subsection 34.1(1) no relief for "harsh" (timing difference) consequences 147

Canada v. Quinco Financial Inc., 2014 FCA 108

The GST credit note rule in s. 232 provided that where a registrant received a credit note for a taxable purchase made by it, any GST included in...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

St. Arnaud v. Canada, 2013 DTC 5074 [at 5909], 2013 FCA 88

Before rejecting a literal interpretation of ITA s. 146(9) advanced by the Crown, Sharlow JA stated (at para. 59):

[A] literal interpretation of a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Sheldon Inwentash and Lynn Factor Charitable Foundation v. Canada, 2012 FCA 136

Before finding (at para. 33) that the language used in the definition in s. 149.1(1) of a public foundation indicated that "Parliament has...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Toronto-Dominion Bank v. Canada, 2011 DTC 5125 [at 6061], 2011 FCA 221, [2011] 6 CTC 19

The Minister contended that s. 112(3) was intended to prevent surplus-stripping, and should be interpreted expansively so as to achieve that...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Bastien Estate v. Canada, 2011 DTC 5118 [at 6014], 2011 SCC 38, [2011] 2 S.C.R. 710

Before going on to find that interest income earned by a status Indian from a deposit with an on-reserve caisse populaire was exempt under s. 87...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Exida.Com Limited Liability Company v. Canada, 2010 DTC 5101, 2010 FCA 159

Although the legislative intent for s. 162(2.1) was to have a non-resident corporation pay an alternative penalty when it had no liability for...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 162 - Subsection 162(2.1) no substantive tax liability 66
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) "penalty" does not include nil penalty 92
Tax Topics - Statutory Interpretation - Territorial Limits no filing requirement if no connection with Canada 79

Canada Trustco Mortgage Co., v. The Queen, 2005 DTC 5523, [2005] 2 S.C.R. 601, 2005 SCC 54

In the course of a general introduction, McLachlin CJ stated (at para. 10):

The interpretation of a statutory provision must be made according to...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit tax benefit if taxable income reduction or on basis of comparison to alternative 132
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) policy of CCA provisions relied on cost irrespective of risk mitigation 211
Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) "in contemplation" references "because of" or "in relation to" 127
Tax Topics - Statutory Interpretation - Certainty 131

Canada v. Citibank Canada, 2002 DTC 6876, 2002 FCA 128

The legislative history of the definition of term preferred share in s. 248(1) indicated that the provision applied to a specific and...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Will-Kare Paving & Contracting Ltd. v. Canada, 2000 DTC 6467, 2000 SCC 36, [2000] 1 S.C.R. 915 (SCC)

Major J. indicated (at p. 6473) that in providing an incentive for equipment that was used in Canada primarily in the manufacturing or processing...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 supplied asphalt was merely an accession to customers' real property 148
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. 11

Maccabi Canada v. Canada (Minister of National Revenue), 98 DTC 6526 (FCA)

After reviewing diversified references provided by counsel to the appellant on the use of the words "nation-wide" on the internet, Létourneau...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Friesen v. Canada, 95 DTC 5551, [1995] 3 S.C.R. 103

After concluding that property held as an adventure in the nature of trade qualified as "inventory", and after noting that such property would...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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 97
Tax Topics - Statutory Interpretation - Drafting Style 95
Tax Topics - Statutory Interpretation - Inserting Words 104
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

MCA Television Ltd. v. The Queen, 94 DTC 6375 (FCTD)

MacKay J. found that the phrase "motion picture films" in Article XIIIC of the 1942 Canada-U.S. Income Tax Convention did not include...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Canada v. Antosko, 94 DTC 6314, [1994] 2 S.C.R. 312, [1994] 2 CTC 25

In finding that the taxpayers are entitled to a deduction under s. 20(14)(b) because they complied with the expressed conditions of the provision,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

R. v. Cappell, 92 DTC 6591 (Ont CA)

Given that the phrase "about to" in s. 232(3.1) was not obscure or ambiguous, there was no justification for departing from its grammatical and...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 232 - Subsection 232(3.1) 70

British Columbia Telephone Co. Ltd. v. The Queen, 92 DTC 6129, [1992] 1 CTC 26 (FCA)

After noting that the statement in the Sussex Peerage case (that "if the words of the statute are in themselves precise and unambiguous, then no...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

O'Sullivan v. The Queen, 90 DTC 6278, [1990] 1 CTC 429 (FCTD)

Collier J. found that the word "objected" in the transitional provisions respecting s. 225.1 should be interpreted in its ordinary and grammatical...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

The Queen v. Morrissey, 89 DTC 5080, [1989] 1 CTC 235 (FCA)

After quoting extracts from Hansard, in which the purpose of the monetary limit in s. 31(1) was discussed, Mahoney, J.A. stated:

"The judiciary...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

C. & E. Cmners. v. West Yorkshire Hospital (Contract Services) Ltd., [1988] BTC 5095 (Q.B.D.)

"First, while (the context apart) one would expect payment to be construed in its ordinary sense, it is a well recognized legal concept....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Nova, an Alberta Corporation v. The Queen, 88 DTC 6386, [1988] 2 CTC 167 (FCA)

Urie, J.A. indicated that since the word "pipeline" is a word in fairly common usage, it should be construed in its popular sense, and that:

"I...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

The Queen v. Merali, 88 DTC 6173, [1988] 1 CTC 320 (FCA)

"It would be incorrect, in my view, for courts of law to create prohibitions which do not exist in the statute. There is nothing in the Act to...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Hodson v. The Queen, 88 DTC 6001, [1988] 1 CTC 2 (FCA)

"I am unable to ascertain anything in the context or purpose of the statute or the circumstances of use which would justify an interpretation...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b) 70

Canterra Energy Ltd. v. The Queen, 87 DTC 5019, [1987] 1 CTC 89 (FCA)

The court accepted the Crown's submission "that only if the context supports the contention can a technical meaning be given a word in a statute...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

D.MNR for Customs and Excise v. Amoco Canada Petroleum Co. Ltd., 86 DTC 6008, [1986] 1 CTC 124 (FCA)

The word "directly" was given its grammatical and ordinary meaning since neither the Excise Tax Act nor industry practice attributed to it a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

McBurney v. The Queen, 84 DTC 6494, [1984] CTC 466 (FCTD), rev'd 85 DTC 5433, [1985] 2CTC 214 (FCA)

It was accepted that in determining what constitutes a charity for purposes of the Act, regard should be had to the legal, rather than the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Pollon v. The Queen, 84 DTC 6139, [1984] CTC 131 (FCTD)

"[I]n a taxing statute where the technical meaning of a word is in conflict with the common ordinary meaning of that word, then it is the latter...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Roome v. Edwards, [1982] A.C. 279 (HL)

"Since 'settlement' and 'trusts' are legal terms, which are also used by business men or laymen in a business or practical sense, I think that...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Tootal Broadhurst Lee Co. Ltd. v. I.R.C., [1949] 1 All E.R. 261 (HL)

It was found that the meaning of the word "investments" should be founded "on the meaning of the word for the man engaged in trade or business...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

See Also

Besner v. The Queen, 2008 DTC 4299, 2008 TCC 404

V.A. Miller J was assisted in her conclusion that the word "complaint" in s. 239(3) was used in its technical legal sense rather than having its...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Imperial Oil Ltd. v. The Queen, 2003 DTC 179, 2003 TCC 46, aff'd 2003 FCA 289

An argument of the Crown that a taxpayer is not entitled to object to an assessment based on its own return of income or an assessment that does...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) taxpayer entitled to appeal the basis on which it filed 174

MacNiven v. Westmoreland Investments Ltd., [2001] 1 All ER 865 (HL)

Before declining to apply the Ramsay line of cases to find (as alleged by the Crown) that the taxpayer in fact did not make a "payment" of...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt interest paid with loan 130
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(d) capitalization of interest through payment and readvance respected 130
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Term Preferred Share 104

London Life Insurance Co. v. The Queen, 2000 DTC 1774 (TCC)

Before going on to find that deferred tax credits were not reserves for Part VI purposes, Mogan TCJ. noted (at p. 1777) that expert accounting...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

McGorman v. The Queen, 99 DTC 699, [1999] 3 CTC 2630 (TCC)

In explaining the relevance to the interpretation of paragraph 8(1)(c) of the testimony of experts in religious matters, Bowman TCJ. stated (at p....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Wheeler v. The Queen, 97 DTC 1156, [1997] 2 CTC 2960 (TCC)

Lamarre TCJ. found that evidence of usage within the oil and gas industry of "discovery" and "accumulation" would assist in interpreting those...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.