Words and Phrases - "as a consequence of"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
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

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...

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Words and Phrases
as a consequence of because of
Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance form matters 82
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) interest rate subsidy did not increase net worth 102