Resolving Ambiguity

Cases

Brown v. Canada, 2014 FCA 301

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Goar, Allison & Associates Inc. v. The Queen, 2009 DTC 653, 2009 TCC 174 (Informal Procedure)

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Gendis Inc. v. Attorney General of Canada, 2007 DTC 5634, 2006 MBCA 58

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Gunn v. Canada, 2006 DTC 6544, 2006 FCA 281

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Tax Topics - Income Tax Act - Section 31 - Subsection 31(1) 162

Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 DTC 6532, 2006 SCC 20, [2006] 1 S.C.R. 715

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. shifting CRA position could not be relied upon except to evidence ambiguity 73
Tax Topics - Statutory Interpretation - Redundancy/reading in words presumption against tautology 114
Tax Topics - Income Tax Regulations - Regulation 1204 - Subsection 1204(1) - Paragraph 1204(1)(b) cash-settled derivatives had the effect of fixing mine production] 399
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Futures/Forwards/Hedges “hedging “ includes cash settled derivatives including options 415
Tax Topics - Statutory Interpretation - Regulations addition of regulation did not significantly expand scope of tax 223

Canada v. Stapley, 2006 DTC 6075, 2006 FCA 36

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Rezek v. Canada, 2005 DTC 5373, 2005 FCA 227

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Dangerfield v. Canada, 2004 DTC 6025, 2003 FCA 480

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Markevich v. Canada, 2003 DTC 5185, 2003 SCC 9, [2003] 1 S.C.R. 94

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Sherway Centre Ltd. v. Canada, 2003 DTC 5082, 2003 FCA 26

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Water's Edge Village Estates (Phase II) Ltd. v. Canada, 2002 DTC 7172, 2002 FCA 291

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A cost means original cost 174
Tax Topics - Income Tax Act - Section 254 - Subsection 254(4) 167
Tax Topics - Income Tax Act - Section 96 exploiting modest business asset was sufficient partnership activity 221
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(3) prompt amendment evidenced intent to end anomaly 82

Canada v. Schafer, 2000 DTC 6542 (FCA)

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65302 British Columbia Ltd. v. Canada, 99 DTC 5799, [1999] 3 S.C.R. 804

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Alberta (Treasury Branches) v. M.N.R.; Toronto-Dominion Bank v. M.N.R., 96 DTC 6245, [1996] 1 S.C.R. 963

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Jones v. The Queen, 96 DTC 6016 (FCA)

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Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) 69

The Queen v. Fording Coal. Ltd., 95 DTC 5672 (FCA)

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Tax Topics - General Concepts - Tax Avoidance 83

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

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The Queen v. United Equities Ltd., 95 DTC 5042 (FCA)

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Tax Topics - Income Tax Act - Section 194 - Subsection 194(7) 136

Québec (Communauté urbaine) v. Corp. Notre-Dame de Bon-Secours, 95 DTC 5017, [1994] 3 S.C.R. 3

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Onus 105

The Queen v. Swantje, 94 DTC 6633 (FCA)

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Tax Topics - Income Tax Act - Section 180.2 - Subsection 180.2(1) 102

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

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Macklin v. The Queen, 92 DTC 6595 (FCTD)

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Tax Topics - Income Tax Act - Section 44 - Subsection 44(1) "immediately before" 169

The Queen v. United Equities Ltd., 92 DTC 6572 (FCTD), rev'd 95 DTC 5042 (FCA)

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Tax Topics - Statutory Interpretation - Indentation 55

Harvey C. Smith Drugs Ltd. v. The Queen, 92 DTC 6349 (FCTD), aff'd 95 DTC 5026 (FCA)

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Pembina on the Red Development Corp. Ltd. v. Triman Industries Ltd., 92 DTC 6174 (Man. C.A.)

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The Queen v. Canadian Marconi Co., 91 DTC 5626 (FCA)

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Westcoast Energy Inc. v. The Queen, 91 DTC 5334 (FCTD), briefly aff'd 92 DTC 6253 (FCA)

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Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) damages not reimbursement 63

Mcclurg v. Canada, 91 DTC 5001, [1990] 3 S.C.R. 1020

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Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) 245

Canada v. Fries, 90 DTC 6662, [1990] 2 S.C.R. 1322

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Tax Topics - Income Tax Act - Section 3 55

The Queen v. McLaren, 90 DTC 6566 (FCTD)

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Regina Shoppers Mall Ltd. v. The Queen, 90 DTC 6427 (FCTD)

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The Queen v. Nowsco Well Service Ltd., 90 DTC 6312 (FCA)

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Lloyds Bank Canada v. International Warranty Co. Ltd., 89 DTC 5279 (Alta. Q.B.), rev'd (1989), 60 DLR (4th) 272 (Alta CA)

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The Queen v. J.W. Baker Agency (1976) Ltd., 89 DTC 5078 (FCA)

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Mattabi Mines Ltd. v. Ontario (Minister of Revenue), [1988] 2 CTC 294, [1988] 2 S.C.R. 175

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Lucas v. The Queen, 87 DTC 5277, [1987] 2CTC 23 (FCTD)

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

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Canadian Marconi v. R., 86 DTC 6526, [1986] 2CTC 465, [1986] 2 S.C.R. 522

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The Queen v. Moore, 86 DTC 6325, [1986] 2 CTC 22 (FCTD), aff'd 87 DTC 5215 (FCA)

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Electrocan Systems Ltd. v. The Queen, 86 DTC 6089, [1986] 1 CTC 269 (FCTD), aff'd 89 DTC 5079 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(9) 35

Johns-Manville Canada v. The Queen, 85 DTC 5373, [1985] 2 CTC 111, [1985] 2 S.C.R. 46

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AMOCO Canada Petroleum Co. Ltd. v. MNR, 85 DTC 5169, [1985] 1CTC 240 (FCA)

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The Queen v. Manley, 85 DTC 5150, [1985] 1 CTC 186 (FCA)

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Harris Steel Group Inc. v. MNR, 85 DTC 5140, [1985] 1CTC 181 (FCA)

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R. v. Filteau, 85 DTC 5249, [1985] 1 CTC 19 (Que. C.A.)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 238 - Subsection 238(2) 70

Saskatchewan Wheat Pool v. The Queen, 85 DTC 5034, [1985] 1 CTC 30 (FCA)

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Bristol-Myers Canada Inc. v. D.MNR for Customs and Excise, 85 DTC 5024, [1985] 1CTC 20 (FCA)

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Thyssen Canada Ltd. v. The Queen, 84 DTC 6539, [1984] CTC 600 (FCTD), rev'd 87 DTC 5038, [1987] 1CTC 112 (FCA)

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Cominco Ltd. v. The Queen, 84 DTC 6535, [1984] CTC 548 (FCTD)

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Stubart Investments Ltd. v. The Queen, 84 DTC 6305, [1984] CTC 294, [1984] 1 S.C.R. 536

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Hillis v. The Queen, 83 DTC 5365, [1983] CTC 348 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 70 - Subsection 70(6) 194

Great Atlantic and Pacific Tea Co. Ltd. v. The Queen, 79 DTC 5401, [1979] CTC 509, [1980] 1 S.C.R. 670

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Simpsons-Sears Ltd. v. Provincial Secretary (N.B.) et al., 78 DTC 6242, [1978] CTC 396, [1978] 2 S.C.R. 869

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Minister of National Revenue v. Sheldon's Engineering Ltd., 55 DTC 1110, [1955] CTC 174, [1955] S.C.R. 637

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Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) no common control 100

See Also

Fortnum v. The Queen, 2018 TCC 126 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b) succession of 1 or 2 week courses satisfied the duration test 261

Toronto-Dominion Bank v. Minister of Revenue of Ontario, [1994] OJ No. 897

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Tax Topics - Other Legislation/Constitution - Ontario - Land Transfer Tax Act - Subsection 1(1) - Value of the Consideration (f) not engaged where fee owner transferred beneficial ownership then registered title 199

Spectron Computer Corp. v. MNR, 93 DTC 1473 (TCC)

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Willingale v. International Commercial Bank Ltd. (1978), 52 TC 242 (HL)

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B.P. Australia Ltd. v. Commissioner of Taxation of the Commonwealth of Australia, [1966] A.C. 224 (PC)

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Restrictive Covenants purpose of inducement for 5-year agency agreement was increasing sales 167

Ostime v. Duple Motor Bodies Ltd., [1961] 2 All E.R. 167 (HL)

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Tax Topics - Income Tax Act - Section 10 - Subsection 10(1) 155

Administrative Policy

85 C.R.. - Q.44

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Articles

David A. Ward, "A Comparative Study of the Interpretation of Tax Statutes in the United Kingdom and the Republic of Ireland - Part I", British Tax Review, 1994, No. 1, p. 42.