9267-9075 Québec Inc. v. The Queen, 2020 TCC 53 -- text
Fiducie Historia v. The Queen, 2021 TCC 38 -- text
Christiane Jobin et Roger Couture v. The Queen, 2021 TCC 55 (Informal Procedure) -- text
Sprott Physical Uranium -- summary under Metals Funds
Overview
The Sprott Physical Uranium Trust was formed in April 2021 to acquire all the common shares of Uranium Participation Corporation (“UPC”), an OBCA corporation, under a Plan of Arrangement (on the basis on ½ of a Trust unit for each UPC common shares). UPC held over US$600 million in uranium through a Bermuda subsidiary, which will be wound-up under s. 88(3). The Trust has now issued a Short Form Base Shelf Prospectus for the further issuance of units by it, which will continue to be listed on the TSX.
J M Delaney Lumber LTD v. Minister of National Revenue, [1982] CTC 2863, 82 DTC 1863 -- text
Guy Tremblay:—This case was heard on July 12, 1982, at the City of St John’s Newfoundland.
Assem Mahadeen, and Rafaat Mahadeen v. Minister of National Revenue, [1982] CTC 2859, 82 DTC 1870 -- text
Guy Tremblay:—These appeals were heard on common evidence on April 27, 1982, at the City of London, Ontario.
Northern Peat Moss Co LTD v. Minister of National Revenue, [1982] CTC 2855, 82 DTC 1866 -- text
Guy Tremblay:—This case was heard on August 11, 12 and 13, 1982, at the City of Vancouver, British Columbia.
Boehringer Ingelheim (Canada) LTD v. Minister of National Revenue, [1982] CTC 2850, 82 DTC 1859 -- text
Guy Tremblay:—This case was heard on May 26, 1982, at the City of Toronto, Ontario.
Cochren Construction Co Limited v. Minister of National Revenue, [1982] CTC 2848, 82 DTC 1833 -- text
Roland St-Onge [ORALLY]:—The appeal of the company, Cochren Construction Co Limited came before me on June 30, 1982, in the City of Toronto, Ontario, and the issue is whether some charitable donations were effectuated within the meaning of paragraph 110(1)(a)
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