Roseland Farms Ltd. v. Her Majesty the Queen, [1992] 2 CTC 398, 93 DTC 5008 -- text
McGillis, J. (orally):—These are my reasons for judgment in the matter of Roseland Farms Ltd. and Her Majesty the Queen.
John Hale v. Her Majesty the Queen, [1992] 2 CTC 379, 92 DTC 6370 -- text
Desjardins, J.A.:—In 1981 the appellant was a Canadian resident employed by a Canadian company, Alcan Aluminium Ltd., with which he held the position of "Chief Financial Officer”. On November 30, 1981 his employer agreed to grant him share purchase options
In Re Gaston H. Poulin Contractor Ltd., 92 DTC 6338, [1992] 2 CTC 373 (Ont. Ct. J. (Commercial List)) -- text
Ground, J.:—This is an application by the Attorney General of Canada for an order declaring that the exercise of statutory collection remedies by the Minister of National Revenue (the "Minister") pursuant to certain sections of the Income Tax
Coopers & Lybrand Ltd., Trustee of Hawboldt Hydraulics (Canada) Inc. v. The Queen, 92 DTC 6452, [1992] 2 CTC 363 (FCTD) -- text
MacKay, J.:—This action, an appeal of a decision of the Tax Court of Canada rendered July 11, 1989, came on for hearing on June 27, 1991, in Halifax. At the commencement of the hearing, I allowed an application to amend the statement of
Montreal Aluminium Processing Ltd. v. Attorney General of Canada, 92 DTC 6567, [1992] 2 CTC 358 (FCA) -- text
Hugessen, J.A.:—This is an appeal from a decision of the Trial Division allowing a motion by the respondents under Rule 419(1)(a) and striking out the appellants' statement of claim.
H. Boris Antosko and Stanley F. Trzop v. Her Majesty the Queen, [1992] 2 CTC 350, 92 DTC 6388 -- text
Stone, J.A. (Isaac, C.J., and Heald, J.A., concurring):—This is an appeal from a judgment of McNair, J. rendered January 16, 1990, whereby the respondent's action by way of appeal from a judgment of the Tax Court of Canada
In the Matter of an Interpleader by Total Petroleum Canada Ltd., [1992] 2 CTC 347 -- text
McKinnon, J:— Total Petroleum Canada Ltd. ("Total") contracted with Degenhardt Pipeline Contractors Ltd. ("Degenhardt") for the construction of two gas pipelines in northern British Columbia. Degenhardt "completed" the project but left the area owing subcontractors in excess
R. v. Fogazzi, 92 DTC 6421, [1992] 2 CTC 321 (Ont. C.J. (G.D.)), rev'd 93 DTC 5183 (Ont. CA) -- text
Sheppard, J.:—The accused are charged with income tax evasion. The case raises issues which Crown counsel acknowledged are “novel”. The Crown alleges that the accused, particularly Frank Fogazzi, misappropriated money entrusted to them for investment purposes. According to
Sun Life Assurance Company of Canada v. Her Majesty the Queen in Right of Canada Represented by the Department of National Revenue and Charles Young., [1992] 2 CTC 315 -- text
Armstrong, J.: This decision follows a hearing under Queen's Bench Rule 188.
Cardinal Meat Specialists Ltd. v. Marjorie Joyce Devereux and Reiter & Rain, [1992] 2 CTC 310 -- text
Catzman, Galligan and Arbour, JJ.A.:— It is not disputed that the liability for income tax, which was ultimately discharged by the respondent, was that of the appellant. Regardless of the reason why the respondent failed to withhold that
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