Wipf v. Minister of National Revenue, 1976 CanLII 1266 (SCC)
| Judge | Laskin, C.J.C., Martland, Judson, Ritchie, Spence, Pigeon, Dickson, Beetz and de Grandpré, JJ. |
| Court | Supreme Court (Canada) |
| Case Date | February 11, 1976 |
| Jurisdiction | Canada (Federal) |
| Citations | 1976 CanLII 1266 (SCC);64 DLR (3d) 766;(1976), 7 N.R. 549 (SCC) |
Wipf v. MNR (1976), 7 N.R. 549 (SCC)
MLB headnote and full text
[French language version follows English language version]
[La version française vient à la suite de la version anglaise]
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Wipf v. Minister of National Revenue
Indexed As: Wipf v. Minister of National Revenue
Supreme Court of Canada
Laskin, C.J.C., Martland, Judson, Ritchie, Spence, Pigeon, Dickson, Beetz and de Grandpré, JJ.
February 11, 1976.
Summary:
The oral judgment of the Supreme Court of Canada set out below arose out of an appeal from a judgment of the Federal Court of Appeal dated January 1, 1974 reported at 7 N.R. 72.
Counsel:
N.A. Chalmers, Q.C., and O.A. Pyrcz, for the appellant;
J.A. Matheson, for the respondents.
This appeal was heard by the Supreme Court of Canada at Ottawa, Ontario on February 11, 1976. Judgment was delivered orally by the Supreme Court of Canada on February 11, 1976.
The judgment of the court was delivered orally by Laskin, C.J.C.
This appeal was heard by the Supreme Court of Canada at Ottawa, Ontario on February 11, 1976. Judgment was delivered orally by the Supreme Court of Canada on February 11, 1976.
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Table of cases
............................................................................ 273 Wipf v. R. (1975), 54 D.L.R. (3d) 118 (F.C.A.), aff’d (1976), 64 D.L.R. (3d) 766 (S.C.C.) ......................................................................... 285 Wodell v. Potter, [1930] 1 D.L.R. 726 (Ont. H......
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Religious Organizations
...the deduction as paying rent to the other: Williams v. The Queen , 2011 TCC 66. 511 (1975), 54 D.L.R. (3d) 118 (F.C.A.), aff’d (1976), 64 D.L.R. (3d) 766 (S.C.C.). 512 (2001), 2001 CarswellNat 1878 (T.C.C.). See also Buzaglo v. The Queen (2003), 2003 D.T.C. 1373 (T.C.C.). 513 Hodson v. R .,......
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Gill v 1176520 Alberta Ltd, 2020 ABQB 274
...Co-Operative Fire and Casualty Co, Third Party and 3 Other Actions, [1975] 2 WWR 64, 1974 CanLII 1196 (Alta CA), affirmed by (1976), 64 DLR (3d) 766, [1976] 2 WWR 384 (SCC), concluded “the necessity of stating the amount of damages claimed is less vital to the outcome of a trial” and so lon......
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Diotte c. Canada (C.A.),
...Party and 3 other actions (1974), 56 D.L.R. (3d) 137; [1975] 2 W.W.R. 64 (C.A. Alb.) conf. par [1976] 1 R.C.S. if; (1976), 4 A.R. 123; 64 D.L.R. (3d) 766; [1976] 2 W.W.R. 384; 15 N.R. 423; Scott Maritimes Pulp Limi-ted v. B.F. Goodrich Canada Limited and Day & Ross Limited (1977), 19 N.......
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Gill v 1176520 Alberta Ltd, 2020 ABQB 274
...Co-Operative Fire and Casualty Co, Third Party and 3 Other Actions, [1975] 2 WWR 64, 1974 CanLII 1196 (Alta CA), affirmed by (1976), 64 DLR (3d) 766, [1976] 2 WWR 384 (SCC), concluded “the necessity of stating the amount of damages claimed is less vital to the outcome of a trial” and so lon......
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Diotte c. Canada (C.A.),
...Party and 3 other actions (1974), 56 D.L.R. (3d) 137; [1975] 2 W.W.R. 64 (C.A. Alb.) conf. par [1976] 1 R.C.S. if; (1976), 4 A.R. 123; 64 D.L.R. (3d) 766; [1976] 2 W.W.R. 384; 15 N.R. 423; Scott Maritimes Pulp Limi-ted v. B.F. Goodrich Canada Limited and Day & Ross Limited (1977), 19 N.......
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Blackmore v. Minister of National Revenue, (2014) 466 N.R. 66 (FCA)
...SCC 42, refd to. [para. 12]. Wipf v. Minister of National Revenue, [1973] 1 F.C. 1382, affd. [1975] F.C. 162; 7 N.R. 72 (F.C.A.), affd. (1976), 7 N.R. 549 (S.C.C.), refd to. [para. Statutes Noticed: Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), sect. 143(4) [para. 1]. Counsel: Natasha Reid......
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Johnston v. Law Society of Prince Edward Island, (1988) 69 Nfld. & P.E.I.R. 168 (PEICA)
...[para. 17]. Campbell et al. v. Moxness; Co-operative Fire and Casualty Co. (1975), 56 D.L.R.(3d) 137 (Alta. C.A.), affd. 15 N.R. 423; 64 D.L.R.(3d) 766 (S.C.C.), refd to. [para. Scott Maritimes Pulp Ltd. v. B.F. Goodrich Canada Ltd. (1977), 19 N.S.R.(2d) 181; 24 A.P.R. 181 (C.A.), refd to. ......
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Table of cases
............................................................................ 273 Wipf v. R. (1975), 54 D.L.R. (3d) 118 (F.C.A.), aff’d (1976), 64 D.L.R. (3d) 766 (S.C.C.) ......................................................................... 285 Wodell v. Potter, [1930] 1 D.L.R. 726 (Ont. H......
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Religious Organizations
...the deduction as paying rent to the other: Williams v. The Queen , 2011 TCC 66. 511 (1975), 54 D.L.R. (3d) 118 (F.C.A.), aff’d (1976), 64 D.L.R. (3d) 766 (S.C.C.). 512 (2001), 2001 CarswellNat 1878 (T.C.C.). See also Buzaglo v. The Queen (2003), 2003 D.T.C. 1373 (T.C.C.). 513 Hodson v. R .,......
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Table of cases
...260 Wipf v. R. (1975), 54 D.L.R. (3d) 118 (F.C.A.), aff’d (1976), 64 D.L.R. (3d) 766 (S.C.C.).......................................................................................... 272 Wodell v. Potter, [1930] 1 D.L.R. 726 (Ont. H.C.), aff’d [1930] 2 D.L.R. 449 (Ont. C.A.) ....................
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Religious Organizations
...of Christian Charities v. Minister of Finance (1999), 99 D.T.C. 5337 (F.C.T.D.). 502 (1975), 54 D.L.R. (3d) 118 (F.C.A.), aff’d (1976), 64 D.L.R. (3d) 766 (S.C.C.). 503 (2001), 2001 CarswellNat 1878 (T.C.C.). See also Buzaglo v. The Queen (2003), 2003 D.T.C. 1373 (T.C.C.). Religious Organiz......