Similar Statutes/in pari materia

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...

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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....

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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...

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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...

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Words and Phrases
in pari materia

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...

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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...

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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...

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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...

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Words and Phrases
produced in pari materia
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...

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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...

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Words and Phrases
nuts vegetables fruit

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...

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Words and Phrases
nursery stock

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...

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