Crown Zellerback Canada Ltd. v. Dep. A.-G. (Canada), 82 DTC 6116, [1982] CTC 121 (BCSC) -- text

Esson, J:—This is a proceeding under section 232 of the Income Tax Act. The petitioner seeks a determination of the question whether it is entitled to solicitor client privilege with respect to certain of its documents and files to

Midwest Oil Production Ltd. v. The Queen, 82 DTC 6092, [1982] CTC 107 (FCTD), aff'd 83 DTC 5304, [1983] CTC 338 (FCA) -- text

Mahoney, J:—This appeal is from the assessments of the plaintiffs’ income tax returns for the years ended December 31, 1974 and 1975. It is concerned with paragraph 12(1 )(o) of the Income Tax Act as that provision applied

The Minister of Finance of New Brunswick and the Minister of Justice of the Province of New Brunswick v. Simpsons-Sears Limited, [1982] CTC 85 -- text

Laskin, CJ:—The question in this appeal is whether the Legislature of New Brunswick, in amending its Social Services and Education Tax Act, RSNB 1973, c S-10 by 1978 (NB), c 55 has overcome the frailties in the

Royal Trust Corporation of Canada v. Her Majesty the Queen, [1982] CTC 79, 82 DTC 6076 -- text

Jérome, ACJ:—This appeal from the decision of the Tax Review Board, dated November 5, 1980, involving the 1972-73-74 and 1975 taxation years of Royal Trust Corporation of Canada came on for hearing at Toronto on June 26, 1981. The plaintiff Royal

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