Your World of Legal Intelligence
 Canada | +1 (343) 700 0450

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

Judgment Cited authorities 16 Cited in 54 Precedent Map Related
Vincent
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
    • This document is available in original version only for vLex customers

      View this document and try vLex for 7 days
    • TRY VLEX
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)
    • 16 Octubre 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)
    • 10 Abril 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
    • 23 Junio 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
    • 23 Junio 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......
    • Request a trial to view additional results
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)
    • 16 Octubre 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)
    • 10 Abril 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)
    • 29 Agosto 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)
    • 8 Febrero 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,......
    • Request a trial to view additional results
6 books & journal articles
  • Reliance on Extrinsic Aids
    • Canada
    • Irwin Books Statutory Interpretation. Third Edition Analyzing the Entire Context
    • 23 Junio 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
    • 23 Junio 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......
  • Table of cases
    • Canada
    • Irwin Books Archive Statutory Interpretation. Second Edition
    • 31 Agosto 2007
    ...11 D.L.R. (3d) 345, 73 W.W.R. 106, [1970] S.J. No. 22 (Q.B.) ............................... 137– 38 Imperial Oil Ltd. v. Canada, [2006] 2 S.C.R. 447, 273 D.L.R. (4th) 450, 2006 SCC 46................................................................................................ 145 Inland......
  • The Entire Context
    • Canada
    • Irwin Books Archive Statutory Interpretation. Second Edition
    • 31 Agosto 2007
    ...53 51 Ibid. at 717. 52 See, for example, Francis v. Baker , [1999] 3 S.C.R. 250 at paras. 22 and 42; Imperial Oil Ltd. v. Canada , [2006] 2 S.C.R. 447 at para. 57. 53 [2003] 3 S.C.R. 571 at para. 12. STATUTORY INTERPRETATION 146 So long as marihuana remains in the schedule, possession of it......
    • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT