Pigott Project Management Limited v. Her Majesty the Queen in Right of Alberta, Worker’s Compensation Board, Bob Wallace Excavating Limited, Province of Alberta Treasury Branches, Revenue Canada Taxation (Alberta) and Petro-Canada Incorporated and Land-Rock Resources Limited., [1994] 1 CTC 108 -- text

Hunt, J.:—This case concerns a question of priorities between Revenue Canada and the Alberta Treasury Branch (hereinafter referred to as "ATB"), as regards moneys known as the Pigott Fund which have been paid into Court.

Cumberland Ready Mix Ltd. v. The Queen, 94 DTC 6079, [1994] 1 CTC 12 (FCTD) -- text

Cullen, J.:— The plaintiff, Cumberland Ready Mix Ltd., appeals to this Court from notices of reassessment by the Minister of National Revenue (the Minister), dated July 3, 1987, in respect of the plaintiff’s 1983, 1984, 1985 and 1986 taxation years. The

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