Other/Conflicting Statutes

Table of Contents

Cases

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

CRA could obtain warrants under Criminal Code rather than tax statutes

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 under the Income Tax Act and Excise Tax Act, as both Acts have their own provisions for obtaining search warrants that (the accused argued) place more stringent requirements on obtaining a search warrant (ITA s. 231.3(1) and ETA s. 290).

Barrow J rejected this submission. The overriding of a general provision by a specific one occurs where the two provisions cannot "stand together," whereas here the provisions merely authorized warrants "somewhat differently" (para. 49).

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 267

Manrell v. Canada, 2003 DTC 5225, 2003 FCA 128, rev'd 2003 DTC 5225, 2003 FCA 128

foreign statutory context different

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 countries approach the tax problems that may arise in any country. However, statutory context is inevitably somewhat different. For that reason, it is in my view preferable not to place too much reliance on foreign cases without reasonable assurance that all statutory distinctions are well understood."

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

presumption of coherence

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 the almost identically-worded s. 122(1)(b) of the Canada Business Corporations Act.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) 190
Tax Topics - Statutory Interpretation - Similar Statutes presumed coherence in federal statutes 38

See Also

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

presumption against inconsistency

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 purposes of the Canada-U.K Income Tax Convention, , Rip CJ stated (at para. 67):

In Friends of the Oldman River Society v. Canada (Minister of Transport), [1992] 1 S.C.R. 3, the Supreme Court held that for two statutes to be inconsistent they must either be so contradictory that following one law would require breaching the other or the two laws must be unable to stand together.

Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) amendments usually change the Act 171
Tax Topics - Treaties - Income Tax Conventions - Article 29 Treaty residence not domestically applicable 271
Tax Topics - Treaties - Income Tax Conventions - Article 4 Treaty residence not domestically applicable 234