Canada v. Alta Energy Luxembourg S.A.R.L.,

JurisdictionFederal Jurisdiction (Canada)
JudgeWagner, Richard; Abella, Rosalie Silberman; Moldaver, Michael J.; Karakatsanis, Andromache; Côté, Suzanne; Brown, Russell; Rowe, Malcolm; Martin, Sheilah; Kasirer, Nicholas
Neutral Citation2021 SCC 49
Citation2021 SCC 49
CourtSupreme Court (Canada)
Docket Number39113
Date26 November 2021
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5 practice notes
  • R v McColman,
    • Canada
    • Supreme Court (Canada)
    • March 23, 2023
    ...1 S.C.R. 27; Bell ExpressVu Limited Partnership v. Rex, 2002 SCC 42, [2002] 2 S.C.R. 559; Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; R. v. D.A.I., 2012 SCC 5, [2012] 1 S.C.R. 149; Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54, [2005] 2 S.C.R. 601; R. v. Sivarasah, 2017 ONS......
  • Deans Knight Income Corporation v Canada,
    • Canada
    • Supreme Court (Canada)
    • May 26, 2023
    ...and the benefit of the doubt should go to the taxpayer. Cases Cited By Rowe J. Distinguished: Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; applied: Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54 , [2005] 2 S.C.R. 601 ; Copthorne Holdings Ltd. v. Canada, 2011 SCC 63 , [201......
  • Deans Knight Income Corp. v. Canada, 2023 SCC 16
    • Canada
    • Supreme Court (Canada)
    • May 26, 2023
    ...Distinguished: Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; applied: Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54 , [2005] 2 S.C.R. 601 ; Copthorne Holdings Ltd. v. Canada, 2011 SCC 63 , [2011] 3 S.C.R. 721 ; referred to: Duha Printers (Western) Ltd. v. Canada, [1998] ......
  • Brookfield Place (Calgary) GP Inc. v Calgary (City),
    • Canada
    • Court of Appeal (Alberta)
    • May 29, 2023
    ...and purposive analysis to find a meaning that is harmonious with the legislation as a whole: Canada v Alta Energy Luxembourg SARL, 2021 SCC 49 at para 29; Canada Trustco Mortgage Co v Canada, 2005 SCC 54 at para 3 “Improvement” is one of three categories of “property&#x......
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4 cases
  • R v McColman,
    • Canada
    • Supreme Court (Canada)
    • March 23, 2023
    ...1 S.C.R. 27; Bell ExpressVu Limited Partnership v. Rex, 2002 SCC 42, [2002] 2 S.C.R. 559; Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; R. v. D.A.I., 2012 SCC 5, [2012] 1 S.C.R. 149; Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54, [2005] 2 S.C.R. 601; R. v. Sivarasah, 2017 ONS......
  • Deans Knight Income Corporation v Canada,
    • Canada
    • Supreme Court (Canada)
    • May 26, 2023
    ...and the benefit of the doubt should go to the taxpayer. Cases Cited By Rowe J. Distinguished: Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; applied: Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54 , [2005] 2 S.C.R. 601 ; Copthorne Holdings Ltd. v. Canada, 2011 SCC 63 , [201......
  • Deans Knight Income Corp. v. Canada, 2023 SCC 16
    • Canada
    • Supreme Court (Canada)
    • May 26, 2023
    ...Distinguished: Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49; applied: Canada Trustco Mortgage Co. v. Canada, 2005 SCC 54 , [2005] 2 S.C.R. 601 ; Copthorne Holdings Ltd. v. Canada, 2011 SCC 63 , [2011] 3 S.C.R. 721 ; referred to: Duha Printers (Western) Ltd. v. Canada, [1998] ......
  • Brookfield Place (Calgary) GP Inc. v Calgary (City),
    • Canada
    • Court of Appeal (Alberta)
    • May 29, 2023
    ...and purposive analysis to find a meaning that is harmonious with the legislation as a whole: Canada v Alta Energy Luxembourg SARL, 2021 SCC 49 at para 29; Canada Trustco Mortgage Co v Canada, 2005 SCC 54 at para 3 “Improvement” is one of three categories of “property&#x......
1 firm's commentaries

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