Other/Conflicting Statutes

Table of Contents

Cases

R. v. Baudais, 2014 DTC 5071 [at 6973], 2014 BCSC 856

The accused argued that it was inappropriate for CRA to obtain a search warrant under s. 487 of the Criminal Code in respect of suspected offences...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(3) CRA could obtain warrants under Criminal Code rather than tax statutes 293

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

Before indicating that she chose not to rely on foreign cases cited to her, Sharlow J.A. stated:

"It is always interesting to learn how other...

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Soper v. The Queen, 97 DTC 5407 (FCA)

Robertson J.A. applied the "presumption of coherence between statutes" (at p. 5414) to find that s. 227.1(3) should be interpreted similarly to...

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See Also

Black v. The Queen, 2014 DTC 1046 [at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275

Before finding that there was no inconsistency in the taxpayer being resident in Canada for purposes of the Act and a resident of the U.K. for...

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) amendments usually change the Act 185
Tax Topics - Treaties - Income Tax Conventions - Article 29 Treaty residence not domestically applicable 281
Tax Topics - Treaties - Income Tax Conventions - Article 4 Treaty residence not domestically applicable 244