Mathew McNeeley, et al. v. Her Majesty the Queen
(Federal) (Civil) (By Leave)
Legislation - Interpretation, Conflicting legislation, Taxation legislation - Legislation — Interpretation — Conflicting legislation — Taxation legislation — How should courts resolve a conflict between two statutory provisions, one of which relies on a regulation?.
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Taxpayers received distributions of shares from a corporation’s employee trust and, in calculating income tax payable, they applied rules applicable to a prescribed trust. The Minister of National Revenue reassessed the taxpayers and applied rules applicable to employee benefit plans. The Minister deleted reported taxable capital gains and included in each taxpayer’s income an amount equal to the fair market value of the shares. The taxpayers filed unsuccessful notices of objection and their appeals to the Tax Court of Canada and the Federal Court of Appeal were dismissed.
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