Cases
Canada v. Buckingham, 2011 DTC 5078 [at 5810], 2011 FCA 142
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| 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)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | 190 | |
| Tax Topics - Statutory Interpretation - Other/Conflicting Statutes | presumption of coherence | 32 |
Windrim v. The Queen, 91 DTC 5221 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 54 - Principal Residence | 153 |
E.H. Price Ltd. v. The Queen, 83 DTC 5288, [1983] CTC 289 (FCA)
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Words and Phrases
in pari materiaIn re Paroian, 80 DTC 6077, [1980] CTC 131 (Ont.C.A.)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) | 38 |
Roadburg v. The Queen in Right of British Columbia, [1980] 6 W.W.R. 385 (BCCA)
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 Queen v. York Marble, Tile and Terrazzo Ltd., [1968] S.C.R. 140, [1968] CTC 44, 68 DTC 5001
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| 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
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| 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
Bradshaw v. Minister of Customs & Excise, [1928] S.C.R. 54
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Words and Phrases
nursery stock