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Canadian tax interpretations and transactional implications
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Third Party Rights

Table of Contents

Third Party Rights
Cases(1)

Cases

The Queen v. First Vancouver Finance, 2002 DTC 6998, 2002 SCC 49

Iacobucci J. quoted with approval (at p. 7006) the "long-established principle of law that, in the absence of clear language to the contrary, a tax on one person cannot be collected out of property belonging to another."

Tax Topics

  • Public Transactions
  • General Concepts
  • Statutory Interpretation
    • Absurdities
    • Business Judgment
    • Certainty
    • Comparison of Provisions
    • Consistency
    • Consolidations
    • Context
    • Drafting Style
    • Ease of Administration
    • Ejusdem Generis
    • Expressio Unius est Exclusio Alterius
    • French and English Version
    • Hansard, explanatory notes, etc.
    • Headings
    • Indentation
    • Inserting Words
    • Interpretation Act
    • Interpretation Bulletins, etc.
    • Interpretation/Definition Provisions
    • Legislative History
    • Marginal Notes
    • Noscitur a Sociis
    • Ordinary Meaning
    • Other/Conflicting Statutes
    • Perpetual Obligations
    • Prior Cases
    • Prior Provisions/Implied Repeal
    • Provincial Law
    • Punctuation
    • Purpose
    • Realization Principle
    • Reciprocity
    • Redundancy/reading in words
    • Resolving Ambiguity
    • Retroactivity/Retrospectivity
    • Revenue Rule
    • Scheme
    • Similar Statutes
    • Specific v. General Provisions
    • Symmetry
    • Technical Notes
    • Territorial Limits
    • Third Party Rights
    • Title
    • Treaties
    • Vested Rights
  • Income Tax Act
  • Income Tax Regulations
  • Income Tax Application Rules
  • Excise Tax Act
  • Other Legislation
  • Treaties
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