Polyco Window Manufacturing Limited v. The Prudential Assurance Company Limited and Berlinex Polymers Inc., Equibuilt Window Systems Inc., K & K Glass Limited, the Minister of National Revenue, Debonair Industries (1987) Limited, Advance Door Systems Limited, Thompson Plastics Limited, 302602 Alberta Limited, C/O A.B.P. Aluminum Building Products, Western Profiles Limited, Moose Jaw Sash & Door Company (1963) Limited and the Director of Labour Standards, [1994] 2 CTC 399 -- text

Halvorson J.:— This was a hearing to determine the priority among claimants to insurance money paid into Court by the defendant, The Prudential Assurance Co.

Execution creditors contend the money should be shared pro rata pursuant to the Creditors' Relief Act, R.S.S. 1978, c. C-46. Garnishors assert prior rights under the Attachment of Debts Act, R.S.S. 1978, c. A-32. If the latter Act governs, there is an issue concerning the date upon which the insurance money became due and therefore attachable.

The Town Council of the Town of Bonavista v. Atlantic Technologists Limited, Her Majesty the Queen, Acier Bouchard Inc., H.T. Durdle Limited, Sweetland's Aggregate Limited, Sweetland’s Service Station Limited, Complete Rent Alls Limited, Builders World Limited, Workers’ Compensation Commission, Newfoundland Hard Rok Inc. And the Bank of Nova Scotia, [1994] 2 CTC 234 -- text

Orsborn J.:—The Court holds $19,301.01, representing holdback funds paid in by the Town of Bonavista, as owner, to vacate various mechanics’ liens filed against the town arising out of its contract with Atlantic Technologists Ltd. (Atlantic). There are three claimants:

Charles P. Sheehan v. Her Majesty the Queen, [1995] 1 CTC 2994, 96 DTC 2025 -- text

Christie A.C.J.T.C.C.:-When these status hearings under section 125 of the Tax Court of Canada Rules (General Procedure) were called for hearing the appellant took the position that he having made an assignment in bankruptcy these appeals were stayed by operation

Wilmer Klein v. Her Majesty the Queen, [1995] 1 CTC 2980, 98 DTC 1950 -- text

Teskey J.T.C.C.:—The appellant appeals from an assessment of income tax for the year 1985, wherein the Minister of National Revenue (the "Minister") added to the appellant’s income an additional amount of $145,212 pursuant to paragraph 6(l)(a) of the Income

Gilles Coulombe v. Her Majesty the Queen, [1995] 1 CTC 2962, 96 DTC 1085 -- text

P.R. Dussault J.T.C.C.:-These are appeals from assessments made for the appellant’s 1987, 1988 and 1989 taxation years, according to which the Minister of National Revenue (the "Minister") determined that transactions in 1987 and 1988 concerning a lot situated in

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