Pembina on the Red Development Corp. Ltd. v. Triman Industries Ltd., 92 DTC 6174, [1992] 1 CTC 133 (Man. C.A.) -- text
Scott, C.J.M.:- C.J.M.:—
Gutsche v. MNR, 91 DTC 5647, [1992] 1 CTC 123 (Alta. Q.B.) -- text
Waite, J.C.Q.B.A.:—This is an application by a taxpayer to quash three search warrants issued on January 22, 1990, pursuant to the provisions of section 231.3 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72,
Deloitte and Touche Inc. Formerly Known as Touche Ross Limited, Receiver-Manager of Esket Wood Products Ltd. v. Starline Lumber Inc., All Nations Trust Company and Attorney General of Canada, [1992] 1 CTC 102 -- text
Errico, B.C.S.C.J.:—This is a motion directed to be heard at a pre-trial conference. It is for a declaration of the priorities to funds held by the petitioner as receiver-manager of Esket Wood Products Ltd. (Esket). The petitioner is also the trustee in
Crestbrook Forest Industries Ltd. v. The Queen, 92 DTC 6187, [1992] 1 CTC 100 (FCA) -- text
Hugessen, J.A.:—This is an appeal and a series of cross-appeals from a decision by which the motions judge ordered the production, subject to a protective order, of certain documents and information said by the Crown's representative on discovery to have formed a basis
Her Majesty the Queen v. Cancor Software Corp., Cancor Research Inc. And Thomas A. Corr, [1992] 1 CTC 68, 91 DTC 5456 -- text
Goodearle, J.:—This is a motion, moved before me as the designated trial judge, but prior to the opening of the trial, in which the three accused seek the following remedies:
Lee v. The Queen, 92 DTC 6067, [1992] 1 CTC 64 (FCTD) -- text
Pinard, J.:—This is an appeal from a decision of the Tax Court of Canada dated March 7, 1988, dismissing plaintiff's appeal from income tax assessments respecting his 1979 and 1980 taxation years. The proceeding in this Court is a trial de
Minister of National Revenue v. Chrysler Canada Ltd., John Phaneuf, Norman Beaudoin, Leonard Bourque, Simon Bolohan, Russell Peterson, Steve Horvath, William Bridgeman and Louis Bulat, [1992] 1 CTC 61, 92 DTC 6061 -- text
Strayer, J.:—This motion arises out of my reasons for judgment delivered after trial of an application by the Minister of National Revenue under section 174 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63)
The Queen v. Rumack, 92 DTC 6142, [1992] 1 CTC 57 (FCA) -- text
Hugessen, J.A. (Stone and Heald, JJ.A., concurring):—This appeal raises the issue of the proper income tax treatment to be given certain types of lottery winnings. Traditionally such winnings have always been exempted from income tax,
Brault-Clément Inc. v. Her Majesty the Queen, [1992] 1 CTC 44 -- text
Hugessen, J.:—1 have had the advantage of reading the reasons prepared by my brother Pratte, J.A. I refer to his statement of the facts and proceedings giving rise to the case. It will suffice to note that the parties agreed that the solution
Qit-Fer et Titane Inc. v. The Queen, 92 DTC 6071, [1992] 1 CTC 39 (FCTD), aff'd on different grounds 96 DTC 6213 (FCA) -- text
Rouleau, J.:—For the purposes of this argument, the parties herein agree on the following facts:
1. The plaintiff was incorporated on September 24, 1957 under the laws of the province of Quebec.
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