Cases
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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) | 98 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Amount | 16 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Partnership Interests | partnership interest buyback not distribution | 60 |
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1.1) | 147 |
Laurentide Rendering Inc. v. The Queen, 84 DTC 6153 (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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 44 - Subsection 44(2) - Paragraph 44(2)(a) | 28 | |
| Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity | 37 |
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...
Words and Phrases
in respect of| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation - Constitution Act, 1867 - Subsection 92(2) | 197 | |
| Tax Topics - Statutory Interpretation - Drafting Style | 71 |