Plaza Pontiac Buick Limited v. Her Majesty the Queen, [1991] 2 CTC 259, 91 DTC 5547 -- text

Jerome, A.C.J. [Orally]:—I indicated yesterday that I would deliver judgment in this matter and I am now prepared to do so. In my view, this appeal must be dismissed. There are three or four reasons. The first and foremost is that, in my

Rolls-Royce (Canada) Ltd. v. The Queen, 91 DTC 5579, [1991] 2 CTC 252 (FCTD), aff'd 93 (DTC) 5031 (FCA) -- text

Martin, J.:—The plaintiff, Rolls-Royce (Canada) Limited, is the corporation resulting from the merger of Rolls-Royce (Canada) Limited and Bristol Aero Industries (Mtl) Limited on June 16, 1979.

International Forest Products Limited and Westair Resources Ltd. v. Her Majesty the Queen, [1991] 2 CTC 246 -- text

Reed, J. [Orally]: —1 do not think it necessary to review in any extensive way the facts in this case. Agreed statements of facts have been filed which speak for themselves. It suffices to note that it was agreed that Jet A-1 Fuel is: (a)

Anthony J. De Luca v. Her Majesty the Queen and the Estate of Vans H. Hulbert (Deceased) v. Her Majesty the Queen, [1991] 2 CTC 243, 91 DTC 5540 -- text

Linden, J:—These are appeals from two judgments of the Trial Division of this Court, dated March 27, 1987 dismissing appeals from decisions of the Tax Court of Canada dated October 30, 1984, which dealt with the taxes payable by the appellants in

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