Canada Trustco Mortgage Co.

Interpretation and application of the GAAR post-Canada Trustco and Mathew.(Tax Law)
LawNow; 11/1/2006; 1515 words; ...after the GAAR came into force, the SCC released its first GAAR decisions in the cases of Canada Trustco Mortgage Co. v. Her Majesty The Queen (Canada Trustco) and Mathew v. Her Majesty The Queen (Mathew). These decisions establish the following...

Global Video Inc. Gets No Credit.
Mondaq Business Briefing; 7/5/2006; 1778 words; ...in the statute where they are clear and unambiguous, the Court cited the Supreme Court of Canada's decision in Canada Trustco Mortgage Co. v. Canada as requiring: Where the words of a provision are precise and unequivocal, the ordinary meaning...

"Unhappy Hour" for Taxpayers: Federal Court Rules Gifts of Food, Beverages or Entertainment Not Fully Deductible.
Mondaq Business Briefing; 3/24/2006; 1704 words; ...relied on the Supreme Court of Canada's approach to statutory interpretation...Queen,3 and most recently in Canada Trustco Mortgage Co. v. The Queen.4 Specifically...quoting from the Supreme Court of Canada's decision in Nowegijick v...

The general anti-avoidance rule and the "ten commandments" - eternal tax dilemmas no more? Case comment on "Canada Trustco Mortgage Co v R".
Australasian Business Intelligence; 1/3/2006; 674 words; ...major area of international taxation law. In Canada, the cases "Canada Trustco Mortgage Co v R" and "Matthew v R" are two legal tax avoidance...Zealand (NZ) tax law. Those Supreme Court of Canada cases are likely to influence the legal findings...

Introduction to the Articles by Daniel Sandler and Jinyan Li
Canadian Tax Journal; 1/1/2006; 991 words; ...and the extent to which Canada Trustco and Kaulius (Mathew) either...Editor Notes [1] The Queen v. Canada Trustco Mortgage Co., 2005 SCC 54. [2] Mathew...2005, "The Supreme Court of Canada and the General Anti-Avoidance...