R. v. Vermette, [1999] 3 CTC 270 -- text
Bekolay Prov. J.:
The Facts
The accused stands charged as follows:
Count #1
R. v. Melnychuk, [1999] 3 CTC 255 -- text
Diehl Prov. J.:
I. Introduction:
This is an application by way of Notice of Motion for Orders as set out therein as follows:
Regina v. Donald Kloster, [1999] 3 CTC 242 -- text
Bagnall Prov. J.:
R. v. Gaudet, [1999] 3 CTC 191 -- text
Lampert Prov. J.:
R. v. Dionne, [1999] 3 CTC 184 -- text
Klebuc J.:
Perley v. R, [1999] 3 CTC 180, 99 DTC 5176 -- text
Létourneau J.A.:
Korman v. R., [1999] 3 CTC 177, 99 DTC 5220 -- text
Desjardins J.A.:
We are of the view that these appeals must fail.
Glenmaroon Holdings (1986) Ltd. v. R., [1999] 3 CTC 175, 99 DTC 5185 -- text
Noel J.A.:
Gagné v. Ministre Du Revenu National, [1999] 3 CTC 173 -- text
Pratte J.A.:
Elm Ridge Country Club Inc. v. Minister of National Revenue, [1999] 3 CTC 163 -- text
Décary J.A.:
The main issue in this appeal from a decision of the Tax Court of Canada[1] is the appellant golf club’s tax exemption in respect of income from sources other than property under subparagraph 149(5)(^)(i) of the Income Tax Act, R.S.C. 1985 (5th Suppl.), c. 1, as amended (“the Act”), on the basis that it is a non-profit organization “the main purpose of which is to provide dining, recreational or sporting facilities for its members” (a “club”).
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