Frank Pica, Antony Pica, Steeltown Construction Ltd, 376599 Ontario Limited, Dax Properties Limited, Pro Form Construction Limited and Astro Form Construction Limited v. The Attorney General of Canada, [1985] 1 CTC 78, 85 DTC 5112 -- text

Rosenberg, J:—This is an application to quash the retention order made by the Honourable Judge Kenneth William Warrender on the first day of April, 1980. The application was originally made “pursuant to Rule 4 of the Rules respecting Criminal Proceedings”.

Société Asbestos Ltée v. Deputy Minister of National Revenue, Customs & Excise, [1985] 1 CTC 70, 85 DTC 5072 -- text

Hugessen, J [ORALLY]:—This is an appeal pursuant to section 60 of the Excise Tax Act from a declaration made by the Tariff Board under section 59 of that Act to the effect that the Air Transportation Tax payable by the

The Queen v. Imperial General Properties Ltd., 85 DTC 5045, [1985] 1 CTC 40 (FCA) -- text

MacGuigan, J:—The respondent disputes a reassessment of income tax for the 1972 taxation year. The dispute is over the taxability of the proceeds of a sale of land which respondent alleges took place in 1968 but which the Minister of National

Saskatchewan Wheat Pool v. The Queen, 85 DTC 5034, [1985] 1 CTC 31 (FCA) -- text

Hugessen, J:—The Saskatchewan Wheat Pool is a grain dealer. As such it operates about 950 primary elevators in Saskatchewan. It also operates terminal elevators in Thunder Bay and Vancouver. This appeal concerns the Pool’s right to claim inventory allowance in

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