65302 British Columbia Ltd. v. Canada

Judgment Cited authorities (12) Cited in (275) Precedent Map Related
JurisdictionFederal Jurisdiction (Canada)
CourtSupreme Court (Canada)
JudgeL'Heureux-Dubé, Claire; Gonthier, Charles Doherty; McLachlin, Beverley; Iacobucci, Frank; Major, John C.; Bastarache, Michel; Binnie, William Ian Corneil
Citation[1999] 3 SCR 804,1999 CanLII 639 (SCC),248 NR 216,53 DTC 5814,[2000] 1 WWR 195,179 DLR (4th) 577,EYB 1999-15269,[1999] ACS no 69,[1999] SCJ No 69 (QL),92 ACWS (3d) 1104,[2000] 1 CTC 57,69 BCLR (3d) 201
Date25 November 1999
Docket Number26352

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222 practice notes
  • Municipal Contracting Ltd. v. Nova Scotia (Attorney General), (2003) 212 N.S.R.(2d) 36 (CA)
    • Canada
    • Court of Appeal of Nova Scotia (Canada)
    • October 10, 2002
    ...Ltd., [1999] 3 S.C.R. 622 ; 247 N.R. 19 , refd to. [paras. 44, 99]. 65302 British Columbia Ltd. v. Minister of National Revenue, [1999] 3 S.C.R. 804; 248 N.R. 216 , refd to. [paras. 44, Canada v. Antosko, [1994] 2 S.C.R. 312 ; 168 N.R. 16 , refd to. [paras. 44, 100]. Singleton v. Minis......
  • Benfield Corporate Risk Canada Ltd. v. Beaufort International Insurance Inc. et al.
    • Canada
    • Court of Appeal (Alberta)
    • January 16, 2013
    ...Bank, [1930] S.C.R. 67; [1929] 4 D.L.R. 1028 , refd to. [para. 47]. 65302 British Columbia Ltd. v. Minister of National Revenue, [1999] 3 S.C.R. 804; 248 N.R. 216 , refd to. [para. R. v. C.K.W. (2005), 376 A.R. 107 ; 360 W.A.C. 107; 2005 ABCA 446 , refd to. [para. 47]. Apex Corp. et al.......
  • Telus Communications Co. v. Canada (Attorney General), (2014) 445 F.T.R. 165 (FC)
    • Canada
    • Federal Court (Canada)
    • December 3, 2013
    ...with the scheme of the Act, the object of the Act, and the intention of Parliament": see 65302 British Columbia Ltd. v. Canada , [1999] 3 S.C.R. 804, at para. 50. The interpretation of a statutory provision must be made according to a textual, contextual and purposive analysis to find a mea......
  • Felipa v. Canada (Minister of Citizenship and Immigration)
    • Canada
    • Court of Appeal (Canada)
    • March 7, 2011
    ...with the scheme of the Act , the object of the Act , and the intention of Parliament": see 65302 British Columbia Ltd. v. Canada , [1999] 3 S.C.R. 804, at para. 50. The interpretation of a statutory provision must be made according to a textual, contextual and purposive analysis to find a m......
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217 cases
  • Telus Communications Co. v. Canada (Attorney General), (2014) 445 F.T.R. 165 (FC)
    • Canada
    • Federal Court (Canada)
    • December 3, 2013
    ...with the scheme of the Act, the object of the Act, and the intention of Parliament": see 65302 British Columbia Ltd. v. Canada , [1999] 3 S.C.R. 804, at para. 50. The interpretation of a statutory provision must be made according to a textual, contextual and purposive analysis to find a mea......
  • Municipal Contracting Ltd. v. Nova Scotia (Attorney General), (2003) 212 N.S.R.(2d) 36 (CA)
    • Canada
    • Court of Appeal of Nova Scotia (Canada)
    • October 10, 2002
    ...Ltd., [1999] 3 S.C.R. 622 ; 247 N.R. 19 , refd to. [paras. 44, 99]. 65302 British Columbia Ltd. v. Minister of National Revenue, [1999] 3 S.C.R. 804; 248 N.R. 216 , refd to. [paras. 44, Canada v. Antosko, [1994] 2 S.C.R. 312 ; 168 N.R. 16 , refd to. [paras. 44, 100]. Singleton v. Minis......
  • Felipa v. Canada (Minister of Citizenship and Immigration)
    • Canada
    • Court of Appeal (Canada)
    • March 7, 2011
    ...with the scheme of the Act , the object of the Act , and the intention of Parliament": see 65302 British Columbia Ltd. v. Canada , [1999] 3 S.C.R. 804, at para. 50. The interpretation of a statutory provision must be made according to a textual, contextual and purposive analysis to find a m......
  • Benfield Corporate Risk Canada Ltd. v. Beaufort International Insurance Inc. et al.
    • Canada
    • Court of Appeal (Alberta)
    • January 16, 2013
    ...Bank, [1930] S.C.R. 67; [1929] 4 D.L.R. 1028 , refd to. [para. 47]. 65302 British Columbia Ltd. v. Minister of National Revenue, [1999] 3 S.C.R. 804; 248 N.R. 216 , refd to. [para. R. v. C.K.W. (2005), 376 A.R. 107 ; 360 W.A.C. 107; 2005 ABCA 446 , refd to. [para. 47]. Apex Corp. et al.......
    • Get Started for Free
3 firm's commentaries
  • Court Of Appeal Summaries (June 22 ' 26, 2020)
    • Canada
    • Mondaq Canada
    • July 1, 2020
    ...to appeal refused, [2017] S.C.C.A. No. 60, Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54, 65302 British Columbia Ltd. v. Canada, [1999] 3 S.C.R. 804, Blue Mountain Resorts Limited v. Ontario (Labour), 2013 ONCA 75, Rizzo & Rizzo Shoes Ltd. (Re), [1998] 1 S.C.R. 27 facts: The respondent......
  • Income-Tax & GST Obligations Of Self-Employed Canadian Sex Workers ' A Canadian Tax Lawyer's Overview
    • Canada
    • Mondaq Canada
    • July 2, 2020
    ...that sex workers gain the benefit of claiming allowable expenses and available tax credits. In 65302 British Columbia Ltd. v. Canada, [1999] 3 S.C.R. 804, the Supreme Court of Canada confirmed that a taxpayer may deduct the expenses incurred to earn income from an illegal [.] it is well est......
  • Québec Retail Sales Tax Act Repealed 25 Years Ago Is Still Relevant For Determining ITC Recapture
    • Canada
    • Mondaq Canada
    • September 13, 2017
    ...with the scheme of the Act, the object of the Act, and the intention of Parliament": see 65302 British Columbia Ltd. v. Canada [1999] 3 S.C.R. 804, at para. 50. The interpretation of a statutory provision must be made according to a textual, contextual and purposive analysis to find a meani......
2 books & journal articles
  • The Requirement of Consent to Withdraw Treatment: A Critique of the Rasouli Decision
    • Canada
    • Appeal: Review of Current Law and Law Reform No. 20, January 2015
    • January 1, 2015
    ...Aid Society of Hamilton, [2004] 70 OR (3d) 618 at para 23 (available on CanLII) (Sup Ct J). 57 65302 British Columbia Ltd v Canada, [1999] 3 SCR 804 at para 11 (available on CanLII); TetreaultGadoury v Canada (Employment and Immigration Commission), [1991] 2 SCR 22 at para 17 (available on ......
  • Economic Instruments
    • Canada
    • Irwin Books Environmental Law. Fifth Edition
    • June 22, 2019
    ...deductions from otherwise taxable business income as indicated by the Supreme Court of Canada in 65302 British Columbia Ltd v Canada , [1999] 3 SCR 804, the Income Tax Act was amended in the course of implementing the 23 Economic Instr uments 385 dedicated to waste disposal and other enviro......
1 provisions
  • Residential Tenancy Act
    • Canada
    • Prince Edward Legislation
    • January 1, 2025
    ...Effective date for notice of termination (3) In the case of a notice of termination, other than a notice of termination under section 56, 57 or 69, where the effective date stated in the notice of termination is any day other than the day before the day that rent is payable under the tenanc......
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