Supreme Court of Canada
Cam Gard Supply Ltd. v. Minister of National Revenue, [1977] 2 S.C.R. 522
Date: 1977-03-14
Cam Gard Supply Limited Appellant;
and
The Minister of National Revenue Respondent.
1977: March 14.
Present: Martland, Judson, Spence, Pigeon and Beetz JJ.
ON APPEAL FROM THE FEDERAL COURT OF APPEAL
Taxation—Income Tax—Contribution by an employer to a pension plan—No “obligations of the fund or plan to the employees”—Deduction disallowed—Income Tax Act, R.S.C. 1952, c. 148, s. 76.
APPEAL from a judgment of the Federal Court of Appeal which affirmed the judgment of the Trial Division dismissing the appellant’s appeal from reassessment made by the respondent. Appeal dismissed.
A.J. Irving, for the appellant.
C.T.A. MacNab and C.M. Fien, for the respondent.
The judgment of the Court was delivered orally by
MARTLAND J.—We are all of the opinion that the judgment of the Court of Appeal is correct. The appeal is dismissed with costs.
Appeal dismissed with costs.
Solicitors for the appellant: Pitblado & Hoskin, Winnipeg.
Solicitor for respondent: D.S. Thorson, Q.C., Ottawa.
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