as a consequence of

Bank of Nova Scotia v. Canada, 2024 FCA 192, leave granted 22 May 2025 (41643) -- summary under French and English Version

Full Title
Bank of Nova Scotia v. Canada, 2024 FCA 192, leave granted 22 May 2025 (41643)
Summary Under
Tax Topics - Statutory Interpretation - French and English Version
“as a consequence of” interpreted in light of the shared meaning of the French and English versions

In finding that the phrase “as a consequence of” in s. 161(7)(b)(iv) required a causal connection, Woods JA stated (at paras. 32-34):

[B]oth...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
as a consequence of
consequence of

Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (FCA) -- summary under Subsection 80.4(1)

Full Title
Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (FCA)
Summary Under
Tax Topics - Income Tax Act - Section 80.4 - Subsection 80.4(1)
new mortgage debt of relocated employees

Employees of Petro-Canada who were required to relocate from Calgary to Toronto had a declining percentage of their increased interest costs...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
as a consequence of
because of
Subscribe to RSS - as a consequence of