Chemainus Gardens RV Resort Ltd. v. British Columbia (Attorney General), 2021 BCCA 402

JurisdictionBritish Columbia
JudgeThe Honourable Madam Justice MacKenzie,The Honourable Mr. Justice Voith,The Honourable Mr. Justice Marchand
Neutral Citation2021 BCCA 402
Citation2021 BCCA 402
Date25 October 2021
CourtCourt of Appeal (British Columbia)
Docket NumberCA46877
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2 practice notes
  • 2023 BCSC 358,
    • Canada
    • 1 January 2023
    ...the Act, the object of the Act and the intention of Parliament: Chemainus Gardens RV Resort Ltd. v. British Columbia (Attorney General), 2021 BCCA 402 at para. 53 The essential nature or character of the transaction is the determinative question for tax purposes. This is informed by the who......
  • Hootsuite Inc. v British Columbia (Finance),
    • Canada
    • Supreme Court of British Columbia (Canada)
    • 10 March 2023
    ...the Act, the object of the Act and the intention of Parliament: Chemainus Gardens RV Resort Ltd. v. British Columbia (Attorney General), 2021 BCCA 402 at para. 53 The essential nature or character of the transaction is the determinative question for tax purposes. This is informed by the who......
2 cases
  • 2023 BCSC 358,
    • Canada
    • 1 January 2023
    ...the Act, the object of the Act and the intention of Parliament: Chemainus Gardens RV Resort Ltd. v. British Columbia (Attorney General), 2021 BCCA 402 at para. 53 The essential nature or character of the transaction is the determinative question for tax purposes. This is informed by the who......
  • Hootsuite Inc. v British Columbia (Finance),
    • Canada
    • Supreme Court of British Columbia (Canada)
    • 10 March 2023
    ...the Act, the object of the Act and the intention of Parliament: Chemainus Gardens RV Resort Ltd. v. British Columbia (Attorney General), 2021 BCCA 402 at para. 53 The essential nature or character of the transaction is the determinative question for tax purposes. This is informed by the who......

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