Shell Canada Ltd. v. R., [1997] 2 CTC 2352, 97 DTC 257 -- text
Christie A.C.J.T.C.:
On December 9, 1996 the parties were informed that this application would be dismissed and that reasons for that decision would follow.
Christie A.C.J.T.C.:
On December 9, 1996 the parties were informed that this application would be dismissed and that reasons for that decision would follow.
Bowman T.C.J. (Orally):
Bell T.C.J.:
Rip T.C.J.:
Beaubier T.C.J.:
These matters were heard jointly on common evidence pursuant to the Informal Procedure at Saskatoon, Saskatchewan, with the consent of the parties. The Appellants’ father, Murray McMillan, was the only witness.
Teskey T.C.J.:
Somers D.J.T.C.:
This appeal was heard in Sudbury, Ontario, on October 28, 1996.
Bowman T.C.J.:
McArthur T.C.J.:
Bowman T.C.J.: