Canadian Imperial Bank of Commerce v. Canada, 2023 FCA 91

JurisdictionFederal Jurisdiction (Canada)
CourtCourt of Appeal (Canada)
Citation2023 FCA 91
Date04 May 2023
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2 practice notes
  • Independent Order of Foresters v. The King, 2023 TCC 123
    • Canada
    • Tax Court (Canada)
    • 17 Agosto 2023
    ...ed. (Toronto: Irwin Law, 2016) at page 326; Canadian Imperial Bank of Commerce v. The Queen, 2021 TCC 71 , paragraph 53, Aff’d, 2023 FCA 91. [39] Income Tax Act , R.S.C. 1952, c. 148 , as amended by An Act to amend the Income Tax Act , S.C. 1968- 1969, c. 44 . [40] Subsections 62......
  • CIBC v. The King, 2023 FCA 91.
    • Canada
    • Mondaq Canada
    • 18 Septiembre 2023
    ...and debate on the issues and the reasoning of the Courts' decisions in CIBC. Footnotes 1. Canadian Imperial Bank of Commerce v. The King, 2023 FCA 91. [CIBC 2. Canadian Imperial Bank of Commerce v. The Queen, 2021 TCC 71. [CIBC TCC] 3. Subsection 39(2) was amended in 2013 by 2013, c. 34, s.......
1 cases
  • Independent Order of Foresters v. The King, 2023 TCC 123
    • Canada
    • Tax Court (Canada)
    • 17 Agosto 2023
    ...ed. (Toronto: Irwin Law, 2016) at page 326; Canadian Imperial Bank of Commerce v. The Queen, 2021 TCC 71 , paragraph 53, Aff’d, 2023 FCA 91. [39] Income Tax Act , R.S.C. 1952, c. 148 , as amended by An Act to amend the Income Tax Act , S.C. 1968- 1969, c. 44 . [40] Subsections 62......
1 firm's commentaries
  • CIBC v. The King, 2023 FCA 91.
    • Canada
    • Mondaq Canada
    • 18 Septiembre 2023
    ...and debate on the issues and the reasoning of the Courts' decisions in CIBC. Footnotes 1. Canadian Imperial Bank of Commerce v. The King, 2023 FCA 91. [CIBC 2. Canadian Imperial Bank of Commerce v. The Queen, 2021 TCC 71. [CIBC TCC] 3. Subsection 39(2) was amended in 2013 by 2013, c. 34, s.......

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