Commonwealth Construction Co. Ltd. v. The Queen, 82 DTC 6152, [1982] CTC 167 (FCTD), aff'd 84 DTC 6420, [1984] CTC 338 (FCA) -- text

Walsh, J:—The issue in the present case was whether the sum of $6,072,595 paid to the plaintiff in its 1974 taxation year and $725,221 paid in respect of costs in its 1975 taxation year, said amounts resulting from a judgment rendered in

The Toronto Real Estate Board v. Minister of National Revenue, [1982] CTC 162, 82 DTC 6144 -- text

Urie, J:—The Applicant in this section 28 application seeks to set aside the decision of the respondent that the applicant’s publication “Real Estate News” is not a “newspaper” within the meaning of section 3 of Part III to Schedule III of the

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