65302 British Columbia Ltd. v. Canada, [1999] 3 SCR 804

JurisdictionFederal Jurisdiction (Canada)
JudgeL'Heureux-Dubé, Claire; Gonthier, Charles Doherty; McLachlin, Beverley; Iacobucci, Frank; Major, John C.; Bastarache, Michel; Binnie, William Ian Corneil
Date25 November 1999
Docket Number26352
CourtSupreme Court (Canada)
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66 practice notes
  • Felipa c. Canada (Citoyenneté et Immigration),
    • Canada
    • Court of Appeal (Canada)
    • October 3, 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 inter- pretation of a statutory provision must be made according to a textual, contextual and purposive analysis to fi......
  • B010 c. Canada (Citoyenneté et Immigration),
    • Canada
    • Federal Court (Canada)
    • May 15, 2012
    ...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......
  • Amis de la Commission canadienne du blé c. Canada (Procureur général),
    • Canada
    • Court of Appeal (Canada)
    • June 18, 2012
    ...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......
  • Table of Cases
    • Canada
    • Irwin Books Income Tax Law. Second Edition Part IX
    • June 16, 2012
    ............................................................................................ 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
  • Felipa c. Canada (Citoyenneté et Immigration),
    • Canada
    • Court of Appeal (Canada)
    • October 3, 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 inter- pretation of a statutory provision must be made according to a textual, contextual and purposive analysis to fi......
  • B010 c. Canada (Citoyenneté et Immigration),
    • Canada
    • Federal Court (Canada)
    • May 15, 2012
    ...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......
  • Amis de la Commission canadienne du blé c. Canada (Procureur général),
    • Canada
    • Court of Appeal (Canada)
    • June 18, 2012
    ...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......
  • Sedgwick v Edmonton Real Estate Board Co-Operative Listing Bureau Limited (Realtors Association of Edmonton),
    • Canada
    • Court of Appeal (Alberta)
    • August 4, 2022
    ...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
  • 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......
7 books & journal articles
  • Table of Cases
    • Canada
    • Irwin Books Income Tax Law. Second Edition Part IX
    • June 16, 2012
    ............................................................................................ 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 ......
  • Statutory Interpretation
    • Canada
    • Irwin Books Income Tax Law. Second Edition Part I
    • June 16, 2012
    ..., 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 ......
  • Business and Property Deductions
    • Canada
    • Irwin Books Income Tax Law. Second Edition Part III
    • June 16, 2012
    ...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......
  • 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 ......
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