Is a taxpayer entitled to be free of tax unless specifically caught by the provisions of the taxation statute?

British Columbia, Canada


The following excerpt is from Regina v. Bromley et al, 2004 BCPC 48 (CanLII):

Lastly, a taxpayer is entitled to be free of tax unless specifically caught by the provisions of the taxing statute and in this regard any ambiguity is resolved in favour of the taxpayer: Regina v. Fogazzi per Sheppard J. at para. 41

Other Questions


Is Go Ha entitled to specific performance damages for failing to complete option purchase? (British Columbia, Canada)
What is the test for interpreting the meaning of a specific section of a statute? (British Columbia, Canada)
Does the description of a term in civil legislation by reference to it being "under" a specific statutory provision in the Criminal Code apply to the meaning of that term? (British Columbia, Canada)
Does the implied exception rule apply to the exclusion of a specific provision? (British Columbia, Canada)
How have the courts dealt with a specific performance claim for specific performance? (British Columbia, Canada)
Is it fatal to a specific performance claim for specific performance that the contracting party, and sole named plaintiff, cannot and does not provide any evidence that touches on the reasons why the property is unique to her? (British Columbia, Canada)
Is a plaintiff entitled to specific performance of the contract for the sale of the tractor-trailer? (British Columbia, Canada)
Is a child who is an elite athlete with professional-level prospects entitled to s. 7(1) of the BCSC's Child Support Guidelines entitled to be paid for extracurricular activities? (British Columbia, Canada)
Is a defendant entitled to a portion of his SCBC pension entitlement? (British Columbia, Canada)
Is Lot 7 a strata corporation entitled to a specific performance claim against the respondent? (British Columbia, Canada)
X



Alexi white


"The most advanced legal research software ever built."

Trusted by top litigators from across North America.