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.

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.

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