Cases
Canada v. Buckingham, 2011 DTC 5078 [at 5810], 2011 FCA 142
The Court of Appeal applied (at para. 34) "the principle of the presumption of coherence between statutes" in finding that the due diligence...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) | 267 | |
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | 267 |
Soper v. The Queen, 97 DTC 5407 (FCA)
Robertson J.A. applied the "'presumption of coherence in enactments of the same legislature'" to derive assistance in the interpretation of s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | 194 | |
| Tax Topics - Statutory Interpretation - Other/Conflicting Statutes | presumption of coherence | 36 |
Windrim v. The Queen, 91 DTC 5221 (FCTD)
Muldoon J. found that the provisions of the Expropriation Act and of the Income Tax Act dealing with an individual's residence were not in pari...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 54 - Principal Residence | 159 |
E.H. Price Ltd. v. The Queen, 83 DTC 5288, [1983] CTC 289 (FCA)
In connection with finding that a statement in the Excise Tax Act that taxes payable thereunder were recoverable "at any time" meant that no...
In re Paroian, 80 DTC 6077, [1980] CTC 131, 80 DTC 6078 (Ont.C.A.)
It was suggested that since, at the time of drafting of s. 231(4) of the Act, s. 443(1) of the Criminal Code was available "as a ready model of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) | 40 |
Roadburg v. The Queen in Right of British Columbia, [1980] 6 W.W.R. 385 (BCCA)
S.37 of the Corporation Capital Tax Act (B.C.) was interpreted in light of the context of similar or identical provisions appearing in the Logging...
Henderson Estate v. M.N.R, 73 DTC 5471, [1973] CTC 636 (FCTD), aff'd 75 D.TC 5332, [1975] C.TC 485 (FCA)
"The Income Tax Act and the Dominion Succession Duty Act are not strictly statutes in pari materia yet they both have the ultimate objective of...
The Queen v. York Marble, Tile and Terrazzo Ltd., [1968] S.C.R. 140, [1968] CTC 44, 68 DTC 5001
After finding that marble slabs which were cut, reinforced and finished (through rough and fine polishing) were “goods produced or manufactured...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits | finishing marble slabs was producing and likely also manufacturing | 309 |
Toronto General Trusts Corporation v. The Minister of National Revenue, 58 DTC 1162, [1958] CTC 223, [1958] S.C.R. 499
In commenting on the relevance of cases decided under the Finance Act, 1894 (U.K.) to the interpretation of the Dominion Succession Duty Act...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | narrow construction of statutory fiction | 63 |
| Tax Topics - Statutory Interpretation - Provincial Law | 70 |
The King v. Planters Nut and Chocolate Company Ltd., [1951] Ex. C.R. 122, [1951] C.T.C. 16, 51 D.T.C. 454
In finding that sales by the taxpayer of salted peanuts and cashew nuts were not exempted from sales tax under the Excise Tax Act as sales of...
Bradshaw v. Minister of Customs & Excise, [1928] S.C.R. 54
In the course of finding that sales by florists of potted plants were not exempted from the sales tax imposed by s. 19BBB of the Special War...
See Also
Otineka Development Corp. Ltd. v. The Queen, 94 DTC 1234, [1994] 1 CTC 2424 (TCC)
The Excise Tax Act was not a statute in pari materia with the Income Tax Act. Accordingly, the word "municipality" in s. 149(1)(d) of the Income...