Attorney General of Canada v. Environmental Security International (Canada) Limited, the Prince Edward Island Development Agency, and the Inspector of Labour Standards, [1994] 1 CTC 155 -- text

Matheson, J.:—This is an application on behalf of the Attorney General of Canada (the "applicant") for a declaration that it has priority over the Prince Edward Island Development Agency ("PEIDA") and the Inspector of Labour Standards ("Inspector") with respect

Fondation Pro-Québec Inc. v. Her Majesty the Queen in Right of Canada, [1994] 1 CTC 154 -- text

Hugessen J.A.:—This is an appeal from a decision of the Minister refusing the appellant's application to register as a charity under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). In the correspondence

George Ernest Sillito (Bankruptcy Trustee) v. Her Majesty the Queen, [1994] 1 CTC 148 -- text

Agrios, J.:—The Minister of National Revenue (the ''Minister") appealed a conditional discharge order granted by the registrar in bankruptcy on February 3, 1993. This order provided for the discharge of the bankrupt, George Ernest Sillito on payment of $200 a month for

Proman Ltd. v. R.C.L. Operators Limited, the Guarantee Company of North America, Minister of National Revenue, Bank of Nova Scotia, Atlantic Rental Ltd. And Maritime Framework Limited, [1994] 1 CTC 146 -- text

Creaghan, J.:—The motions before the Court request that money be paid out of court and arise from my disposal of a motion by the Guarantee Company of North America requesting interpleader relief on November 19, 1992.

Her Majesty the Queen v. Whissell-McLeod Ventures Limited and George Whissell, [1994] 1 CTC 141 -- text

1. Introduction

The appellants have been convicted under subsection 238(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") of six counts each of failure to provide income tax returns for each

Joseph Dias v. Angus Kenneth Maclean, Deborah Ann Maclean and Fundy Housing & Recreation Limited, [1994] 1 CTC 127 -- text

Bateman, J.:—This is an application by lien claimant Dias to determine entitlement to the funds as between the lien claimants and Revenue Canada. At issue is the effect of the requirement to pay.

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