Cases
R. v. Baudais, 2014 DTC 5071 [at 6973], 2014 BCSC 856
The accused argued that it was inappropriate for CRA to obtain a search warrant under s. 487 of the Criminal Code in respect of suspected offences...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(3) | CRA could obtain warrants under Criminal Code rather than tax statutes | 267 |
Manrell v. Canada, 2003 DTC 5225, 2003 FCA 128, rev'd 2003 DTC 5225, 2003 FCA 128
Before indicating that she chose not to rely on foreign cases cited to her, Sharlow J.A. stated:
"It is always interesting to learn how other...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 147 | |
| Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business | non-taxable non-compete | 35 |
| Tax Topics - Income Tax Act - Section 9 - Expense Reimbursement | 35 | |
| Tax Topics - Statutory Interpretation - Legislative History | 57 |
Soper v. The Queen, 97 DTC 5407 (FCA)
Robertson J.A. applied the "presumption of coherence between statutes" (at p. 5414) to find that s. 227.1(3) should be interpreted similarly to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) | 190 | |
| Tax Topics - Statutory Interpretation - Similar Statutes | presumed coherence in federal statutes | 38 |
See Also
Black v. The Queen, 2014 DTC 1046 [at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275
Before finding that there was no inconsistency in the taxpayer being resident in Canada for purposes of the Act and a resident of the U.K. for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 45(2) | amendments usually change the Act | 185 |
| Tax Topics - Treaties - Article 29 | Treaty residence not domestically applicable | 281 |
| Tax Topics - Treaties - Article 4 | Treaty residence not domestically applicable | 244 |