Black v. The Queen, 2014 DTC 1046 [at at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275 -- summary under Other/Conflicting Statutes

By services, 28 November, 2015

Before finding that there was no inconsistency in the taxpayer being resident in Canada for purposes of the Act and a resident of the U.K. for purposes of the Canada-U.K Income Tax Convention, , Rip CJ stated (at para. 67):

In Friends of the Oldman River Society v. Canada (Minister of Transport), [1992] 1 S.C.R. 3, the Supreme Court held that for two statutes to be inconsistent they must either be so contradictory that following one law would require breaching the other or the two laws must be unable to stand together.

Topics and taglines
Topic
Statutory Interpretation - Other/Conflicting Statutes
Tagline
presumption against inconsistency
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340332
Extra import data
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