Caisse populaire Desjardins de Val-Brillant v. Blouin, 2003 DTC 5420, 2003 SCC 31, [2003] 1 SCR 666 -- summary under Provincial Law

By services, 28 November, 2015

Deschamps J. stated (in dissenting reasons with which the majority did not disagree) (at p. 5430) that:

"It is settled law that the legislature may assign tax consequences to a juridical act that are different from the consequences that follow under the rules of the civil law."

She went on to find that the arrangement in question, which was not a trust under civil law, nonetheless could be characterized for purposes of the Act as a trust.

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Statutory Interpretation - Provincial Law
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Node
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340361
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