Hobart Canada Inc v. Deputy Minister of National Revenue for Customs and Excise, [1985] 2 CTC 222, 85 DTC 5440 -- text

Mahoney, J:—This is an appeal by leave pursuant to section 60 of the Excise Tax Act, RSC 1970, c E-13, from a decision of the Tariff Board which held that bone dust removers used by Loblaws Limited in its retail butchering

The Queen v. Boehringer Ingelheim (Canada) Ltd., 85 DTC 5443, [1985] 2 CTC 211 (FCTD), aff'd 87 DTC 5442, [1987] 2 CTC 245 (FCA) -- text

Reed, J:—This is an appeal from a decision of the Tax Review Board allowing the defendant taxpayer, Boehringer Ingelheim (Canada) Ltd, to deduct the inventory allowance, provided for by paragraph 20(1)(gg) of the Income Tax Act, SC

Her Majesty the Queen, Judgment Creditor, v. Serge Charron, Judgment Debtor, [1985] 2 CTC 208 -- text

Dubé, J:—Le 13 mars 1985 la Cour fédérale émettait une ordonnance provisoire de saisie-arrêt en vertu de la règle 2300 contre Serge Charron, débiteur saisi, et le Greffier de la Cour des Sessions de la Paix, District de Montréal, tiers saisi, suite

Amesbury Distributors Ltd. v. The Queen, 85 DTC 5076, [1984] CTC 667 (FCTD) -- text

Cullen, J:—This action arises by way of appeal from the decision of the Minister of National Revenue whereby, in notification of confirmation dated May 29, 1980 the said Minister confirmed the notice of reassessment dated December 11, 1979. The plaintiff

Pages

Subscribe to Tax Interpretations RSS