Words and Phrases - "consequence of"

a
88
b
44
c
80
d
53
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

Bank of Nova Scotia v. Canada, 2024 FCA 192

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...

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Words and Phrases
as a consequence of consequence of
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 161 - Subsection 161(7) - Paragraph 161(7)(b) - Subparagraph 161(7)(b)(iv) interest on an audit adjustment accrued up to the time that the taxpayer, learning of the adjustment, requested a loss carryback to offset it 408
Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) Minister has the discretion to reject a loss carryback request 137
Tax Topics - Statutory Interpretation - Certainty Parliament seeks certainty, predictability and fairness 112