Cases
Markevich v. Canada, 2003 DTC 5185, 2003 SCC 9, [2003] 1 S.C.R. 94
The Court applied (at p. 5192) the principle that "in determining the legislative intent behind the current wording in s. 32, it is useful to...
Bank of Nova Scotia v. Deputy Attorney General of Canada, 92 DTC 6313 (Ont. Ct. (G.D.))
After noting that when Parliament amended what now is s. 232(1)(e) without altering the wording of the portion of that definition which had been...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Judge | 32 | |
| Tax Topics - Income Tax Act - Section 232 - Subsection 232(1) - Solicitor-Client Privilege | 43 |
Glynn v. C.I.R. (Hong Kong), [1990] BTC 129 (PC)
In interpreting the word "perquisite" found in the Inland Revenue Ordinance (Hong Kong), Lord Templeman applied the "logical and sensible...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 74 |
The Queen v. Taylor, 84 DTC 6459, [1984] C.T.C 436 (FCTD)
The enactment of s. 163(3) of the Act did not alter the interpretation which prior cases had held should be accorded to s. 152(8).
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(3) | 78 |
Edwards v. Clinch, [1982] A.C. 845, [1982] BTC 109 (HL)
It was found that the legislature, in continuing to use the undefined word "office" in successive versions of the statute without a corrective...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office | 115 |
Seven Mile Dam Contractors v. The Queen in Right of British Columbia (1980), 116 DLR (3d) 398, 1980 CanLII 451 (BCCA)
Before going on to find that the definition in the Interpretation Act (BC) of a "person" as including partnership did not override the common law...
See Also
Canadian Imperial Bank of Commerce v. The Queen, 2021 TCC 71
After noting jurisprudence on the meaning of the sustaining of a loss and before discussing the use of this concept in s. 39(2), Owen J stated (at...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 40 - Subsection 40(3.6) | FX loss on share redemption arose under s. 40(1) and, therefore, was subject to s. 40(3.6) denial | 344 |
| Tax Topics - Income Tax Act - Section 39 - Subsection 39(2) | s. 39(2) historically applied only to FX gains or losses on liabilities and foreign currency dispositions | 275 |
| Tax Topics - General Concepts - Stare Decisis | statement not obiter if it is an essential part of the Court’s reasoning | 185 |