Cases
Canada (Attorney General) v. Burke, 2022 FCA 44
In 1997, Ms. Burke’s application for old age security benefits (which incorrectly represented that she had resided in Canada for 10 years when...
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|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 52 - Paragraph 52(c) - Subparagraph 52(c)(i) | an administrative tribunal decision reversed rather than referred back for reconsideration | 277 |
Stonehouse Group Inc. v. Ontario (Finance), 2021 ONCA 10
As a result of being reassessed to deny the carryback of a loss, the taxpayer was required to pay the reassessed taxes – but, following success...
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| Tax Topics - Other Legislation/Constitution - Ontario - Corporations Tax Act - Section 79 - Subsection 79(7) | s. 79(7) merely dealt with the timing of when interest began to accrue | 376 |
Markevich v. Canada, 2001 DTC 5305, 2001 FCA 144
Before concluding that s. 32 of the Crown Liability and Proceedings Act (Canada) applied to statutory collection procedures under the Act as well...
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| Tax Topics - Income Tax Act - Section 222 | 120 |
The Queen v. Consumers' Co-Operative Refineries Ltd., 87 DTC 5409, [1987] 2 CTC 204 (FCA)
Pratte, J.A. stated (at p. 5411) that he was willing to adopt, with respect to s. 132(2) an interpretation that "stretches the meaning of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 135 - Subsection 135(2) | 100 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Amount | allocation in proportion to patronage could be made at a zero rate | 18 |
Delesalle v. The Queen, 85 DTC 5613, [1986] 1 CTC 58 (FCTD)
"Where the language of a statute is reasonably capable of two constructions the court, as interpreter and not legislator, may adopt that which is...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Partnership Interests | partnership interest buyback not distribution | 62 |
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1.1) | departing partner required to agree to the s. 96(1.1) allocation | 271 |
Laurentide Rendering Inc. v. The Queen, 84 DTC 6153, [1982] CTC 400 (FCTD), aff'd 88 DTC 6331, [1988] 2 CTC 200 (FCA)
"In interpreting a statute the Court must opt for an interpretation that does not lead to an illogical result which Parliament is not deemed to...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 44 - Subsection 44(2) - Paragraph 44(2)(a) | 30 | |
| Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity | 39 |
Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 S.C.R. 466, [1980] CTC 338
The phrase "in respect of" in a section was given the meaning "with reference to", "in order to give sense and purpose to the section and avoid...
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|---|---|---|
| Tax Topics - Other Legislation/Constitution - Constitution Act, 1867 - Subsection 92(2) | 197 | |
| Tax Topics - Statutory Interpretation - Drafting Style | 71 |
See Also
O'Brien v. The King, 2023 TCC 132 (Informal Procedure)
When the taxpayer’s husband died, she rightfully expected that her family income for the relevant pre-death period for purposes of computing her...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 122.62 - Subsection 122.62(5) - Paragraph 122.62(5)(b) | adjusted income of the taxpayer for pre-death base taxation year did not include income of her deceased husband that was attributed to her under s. 56(1)(u)(ii) | 402 |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(u) - Subparagraph 56(1)(u)(ii) | s. 56(1)(u)(ii) deeming provision was not applied for purposes of determining taxpayer’s income under s. 122.62(5)(b) | 258 |
Hancock & Anor v Revenue and Customs, [2019] UKSC 24
Lady Arden referred with apparent approval to the principle in Luke v Inland Revenue Comrs [1963] AC 557, stating (at para. 24):
This enables the...
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|---|---|---|
| Tax Topics - Statutory Interpretation - Redundancy/reading in words | phrase read out of provision to give effect to intent | 352 |