Minister of National Revenue v. Jack D. Fawcett, a Justice of the Peace in and for the Province of British Columbia, and Attorney General of British Columbia, [1988] 2 CTC 62 -- text

Meredith, J.:—The petitioner seeks an order to quash a search warrant and for the return of documents seized thereunder. The warrant was issued and the documents seized upon information that the search would provide evidence that a person attempted to

Her Majesty the Queen v. Print Three Inc. And Jacques Benquesus, [1988] 2 CTC 49 -- text

Scullion, Prov. Ct. J. [Orally]: —This is an application by the accused for me to review my rulings that were made on November 24 and December 22, 1987. Review of the facts is in order and I am quoting mostly from the defence's Outline of Argument.

On December 3, 1986, an information was laid charging the accuseds with offences allegedly committed contrary to paragraphs 239(1)(a) and 239(1)(d) of the Income Tax Act, S.C. 1970-71-72, c. 63, as amended (herein the

"I.T.A.").

Placements Bourget Inc. v. The Queen, 88 DTC 6274, [1988] 2 CTC 8, [1988] 1 CTC 35, [1987] DTC 5427 (FCTD) -- text

Pinard, J. [Translation]:—This is an appeal in the form of an action pursuant to subsections 172(2) and 175(3) of the Income Tax Act, S.C. 1970-71-72, c. 63, as amended, brought by the taxpayer Placements Bourget Inc. after

Pages

Subscribe to Tax Interpretations RSS