Imperial Oil Ltd. v. Canada; Inco Ltd. v. Canada, 2006 SCC 46

JurisdictionFederal Jurisdiction (Canada)
JudgeMcLachlin, Beverley; Binnie, William Ian Corneil; LeBel, Louis; Deschamps, Marie; Fish, Morris J.; Abella, Rosalie Silberman; Charron, Louise
Citation2006 SCC 46,[2006] 2 SCR 447,273 DLR (4th) 450,[2006] SCJ No 46 (QL),[2006] ACS no 46,[2007] 1 CTC 41,353 NR 201,60 DTC 6639
Subject MatterINCOME TAX,STATUTES,PRACTICE
Date20 October 2006
CourtSupreme Court (Canada)
Docket Number30695, 30849
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48 practice notes
  • 783783 Alberta Ltd. v. Canada (Attorney General) et al., (2009) 466 A.R. 1 (QB)
    • Canada
    • Court of Queen's Bench of Alberta (Canada)
    • October 16, 2007
    ...Imperial Oil Ltd. v. Minister of National Revenue, [2004] 2 C.T.C. 3030; 2004 TCC 207, revd. (2004), 327 N.R. 329; 2004 FCA 361, revd. [2006] 2 S.C.R. 447; 353 N.R. 201; 2006 SCC 46, refd to. [para. Minister of National Revenue v. 236130 British Columbia Ltd., [2006] 1 C.T.C. 2501; 2005 TCC......
  • R. v. Legare (C.B.), (2008) 429 A.R. 271 (CA)
    • Canada
    • Court of Appeal (Alberta)
    • April 10, 2008
    ...(2007), 251 N.S.R.(2d) 318; 802 A.P.R. 318; 2007 NSCA 21, refd to. [para. 53]. Imperial Oil Ltd. v. Minister of National Revenue, [2006] 2 S.C.R. 447; 353 N.R. 201; 2006 SCC 46, refd to. [para. 56]. R. v. Wigglesworth, [1987] 2 S.C.R. 541; 81 N.R. 161; 24 O.A.C. 321; 61 Sask.R. 105, refd to......
  • Reliance on Extrinsic Aids
    • Canada
    • Irwin Books Statutory Interpretation. Third Edition Analyzing the Entire Context
    • June 23, 2016
    ...of the scholar, but the key consideration is the apparent quality of the research and the persuasive force of the argument. 68 [2006] 2 SCR 447 at para 59. See also Placer Dome Canada Ltd v Ontario (Minister of Finance ), [2006] 1 SCR 715 at para 39ff. 69 Tervita Corp v Canada (Commissioner......
  • Table of cases
    • Canada
    • Irwin Books Statutory Interpretation. Third Edition Preliminary Sections
    • June 23, 2016
    ...& Chemical Corp (1970), 11 DLR (3d) 345, 73 WWR 106, [1970] SJ No 22 (QB) ................................161 Imperial Oil Ltd v Canada, [2006] 2 SCR 447, 273 DLR (4th) 450, 2006 SCC 46 ......................................... 170, 246, 247, 284 Insurance Corp of British Columbia v Heerspi......
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45 cases
  • 783783 Alberta Ltd. v. Canada (Attorney General) et al., (2009) 466 A.R. 1 (QB)
    • Canada
    • Court of Queen's Bench of Alberta (Canada)
    • October 16, 2007
    ...Imperial Oil Ltd. v. Minister of National Revenue, [2004] 2 C.T.C. 3030; 2004 TCC 207, revd. (2004), 327 N.R. 329; 2004 FCA 361, revd. [2006] 2 S.C.R. 447; 353 N.R. 201; 2006 SCC 46, refd to. [para. Minister of National Revenue v. 236130 British Columbia Ltd., [2006] 1 C.T.C. 2501; 2005 TCC......
  • R. v. Legare (C.B.), (2008) 429 A.R. 271 (CA)
    • Canada
    • Court of Appeal (Alberta)
    • April 10, 2008
    ...(2007), 251 N.S.R.(2d) 318; 802 A.P.R. 318; 2007 NSCA 21, refd to. [para. 53]. Imperial Oil Ltd. v. Minister of National Revenue, [2006] 2 S.C.R. 447; 353 N.R. 201; 2006 SCC 46, refd to. [para. 56]. R. v. Wigglesworth, [1987] 2 S.C.R. 541; 81 N.R. 161; 24 O.A.C. 321; 61 Sask.R. 105, refd to......
  • Girouard c. Canada (Procureure générale),
    • Canada
    • Federal Court (Canada)
    • August 29, 2018
    ...(T.D.); Corbett v. Canada, [1997] 1 F.C. 386, [1997] 1 C.T.C. 2 (C.A.); Imperial Oil Ltd. v. Canada; Inco Ltd. v. Canada, 2006 SCC 46, [2006] 2 S.C.R. 447; R. v. Meltzer, [1989] 1 S.C.R. 1764, (1989), 49 C.C.C. (3d) 453; Chrétien v. Canada (Ex-Commissioner, Commission of Inquiry into t......
  • R v Garland,
    • Canada
    • Court of Appeal (Alberta)
    • February 8, 2021
    ...Canada Ltd v Ontario (Minister of Finance), 2006 SCC 20, [2006] 1 SCR 715; Imperial Oil Ltd v Canada; Inco Ltd v Canada, 2006 SCC 46, [2006] 2 SCR 447; Celgene Corp v Canada (Attorney General), 2011 SCC 1, [2011] 1 SCR 3; Canada v Craig, 2012 SCC 43, [2012] 2 SCR 489; R v A(J), 2011 SCC 28,......
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3 books & journal articles
  • Reliance on Extrinsic Aids
    • Canada
    • Irwin Books Statutory Interpretation. Third Edition Analyzing the Entire Context
    • June 23, 2016
    ...of the scholar, but the key consideration is the apparent quality of the research and the persuasive force of the argument. 68 [2006] 2 SCR 447 at para 59. See also Placer Dome Canada Ltd v Ontario (Minister of Finance ), [2006] 1 SCR 715 at para 39ff. 69 Tervita Corp v Canada (Commissioner......
  • Table of cases
    • Canada
    • Irwin Books Statutory Interpretation. Third Edition Preliminary Sections
    • June 23, 2016
    ...& Chemical Corp (1970), 11 DLR (3d) 345, 73 WWR 106, [1970] SJ No 22 (QB) ................................161 Imperial Oil Ltd v Canada, [2006] 2 SCR 447, 273 DLR (4th) 450, 2006 SCC 46 ......................................... 170, 246, 247, 284 Insurance Corp of British Columbia v Heerspi......
  • Foreign currency considerations in tax law and policy.
    • Canada
    • University of Toronto Faculty of Law Review Vol. 66 No. 1, January 2008
    • January 1, 2008
    ...helpful comments and suggested revisions. (1) R.S.C. 1985 (5th Supp.), c.1 [ITA]. Any references to legislation refer to this Act. (2) [2006] 2 S.C.R. 447, 2006 SCC 46 [Imperial (3) A derivative is a financial instrument or contract, the value of which is derived from some underlying asset.......

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