Cases
Bell ExpressVu Limited Partnership v. Rex, 2002 SCC 42, [2002] 2 S.C.R. 559
The appellant engages in the distribution of direct‑to‑home (DTH) television programming and encrypts its signals to control reception. The...
R. v. McIntosh, [1995] 1 S.C.R. 686
Before finding that s. 34 of the Criminal Code should be read in a literal manner so as to favour the accused, Lamer CJ stated (at para. 39):
Venne v. The Queen, 84 DTC 6247, [1984] CTC 223 (FCTD)
Before finding that a possible mistake of law by the taxpayer, i.e., a belief that interest from "'escrow mortgages'" was not taxable, should be...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | failure to review return with obvious errors | 75 |
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | possible mistake of law was a defence | 69 |
Cyrus C. Udell v. Minister of National Revenue, [1969] CTC 704, 70 DTC 6019
In finding that the taxpayer should not be liable for a penalty under s. 56(2) (the predecessor to s. 163(2)) respecting the gross negligence of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | taxpayer not liable to penalty respecting gross negligence of his accountant | 216 |