65302 British Columbia Ltd. v. Canada, [1999] 3 SCR 804
| Jurisdiction | Federal Jurisdiction (Canada) |
| Judge | L'Heureux-Dubé, Claire; Gonthier, Charles Doherty; McLachlin, Beverley; Iacobucci, Frank; Major, John C.; Bastarache, Michel; Binnie, William Ian Corneil |
| Date | 25 November 1999 |
| Docket Number | 26352 |
| Court | Supreme Court (Canada) |
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62 practice notes
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Felipa c. Canada (Citoyenneté et Immigration),
...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 inter- pretation of a statutory provision must be made according to a textual, contextual and purposive analysis to fi......
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B010 c. Canada (Citoyenneté et Immigration),
...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......
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Amis de la Commission canadienne du blé c. Canada (Procureur général),
...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......
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Table of Cases
............................................................................................ 38 65302 British Columbia Ltd v Canada (1999), [1999] 3 SCR 804, [2000] 1 CTC 57 , 99 DTC 5799 ................................................34, 40, 187, 203 671122 Ontario Ltd v Sagaz Industries ......
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52 cases
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Felipa c. Canada (Citoyenneté et Immigration),
...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 inter- pretation of a statutory provision must be made according to a textual, contextual and purposive analysis to fi......
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B010 c. Canada (Citoyenneté et Immigration),
...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......
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Amis de la Commission canadienne du blé c. Canada (Procureur général),
...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......
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Sedgwick v Edmonton Real Estate Board Co-Operative Listing Bureau Limited (Realtors Association of Edmonton),
...with the scheme of the Act, the object of the Act, and the intention of Parliament”: see 65302 British Columbia Ltd. v. R., [1999] 3 S.C.R. 804 (S.C.C.), at para. 50. The interpretation of a statutory provision must be made according to a textual, contextual and purposive analysis to......
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3 firm's commentaries
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Court Of Appeal Summaries (June 22 ' 26, 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......
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Income-Tax & GST Obligations Of Self-Employed Canadian Sex Workers ' A Canadian Tax Lawyer's Overview
...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......
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Québec Retail Sales Tax Act Repealed 25 Years Ago Is Still Relevant For Determining ITC Recapture
...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......
7 books & journal articles
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Table of Cases
............................................................................................ 38 65302 British Columbia Ltd v Canada (1999), [1999] 3 SCR 804, [2000] 1 CTC 57 , 99 DTC 5799 ................................................34, 40, 187, 203 671122 Ontario Ltd v Sagaz Industries ......
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Statutory Interpretation
..., 2005 SCC 54 [ Canada Trustco ]. See also Lipson v Canada , 2009 SCC 1 [ Lipson ]. 6 See 65302 British Columbia Ltd v Canada , [1999] 3 SCR 804 [ 65302 BC Ltd ]. 7 See Mattabi Mines Ltd v Ontario (Minister of Revenue) , [1988] 2 SCR 175 at 194; Symes v Canada , [1993] 4 SCR 695 . 8 ......
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Business and Property Deductions
...program to stimulate sales does not disqualify the expenditure as a deductible expense. 4 2 65302 British Columbia Ltd v Canada , [1999] 3 SCR 804 [ 65302 BC Ltd ]. 3 Income Tax Act , RSC 1985, c 1 (5th Supp) [ ITA ], para 18(1)(a). This rule does little more than reinforce subs 9(1), whi......
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The Requirement of Consent to Withdraw Treatment: A Critique of the Rasouli Decision
...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 ......
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