Hugessen J.A.: — We are all of the view that there was evidence permitting the Tax Court judge to find, as he did, that the applicant “in his capacity as director did not exercise any care, diligence or skill to prevent the failure”
McKeown J.T.C.C.: — Scannar Industries Inc. (Scannar) appeals the assessment for tax made by the Minister of National Revenue (the Minister) under the Scientific Research Tax Credit (SRTC) provisions of the Income Tax Act, R.S.C.
Stone J.A.: — This is an application to review and set aside a decision of Kampo J.T.C.C. of February 27, 1995, made upon a review of taxation of costs by the Registrar of that Court and in particular a disbursement incurred by the
Robertson J.A.: — This appeal is brought pursuant to subsection 172(3) of the Income Tax Act (the “Act”) from a notice of intention, issued by the Minister of National Revenue, to revoke the appellant’s registration as a
Stone J.T.C.C.: — In our view as it was the female parent who, on the facts as found below, was the person who “primarily fulfils the responsibility for the care and upbringing” of the children of the marriage, only that parent may be properly regarded
Décary J.A — The Minister of National Revenue has denied the appellant’s application for charitable tax status under sections 149.1 and 248(1) of the Income Tax Act in a decision-letter dated October 14, 1994.
The purposes of the Society, as appears from its amended constitution, are the following:
Charron J.: — The applicants seek a declaration that the definition of spouse in the Income Tax Act, S.C. 1992 and regulations thereto, as it applies to the registration of pension plans, is contrary to subsection 15(1) of
Wetston J.T.C.C.: — The plaintiff, National Trust Company, is a financial institution, but not a bank. The only issue in this case is the treatment to be given to the reserves of the plaintiff, for the purpose of determining its capital
Linden J.: - I have read the reasons of my colleague Pratte J.A. and I agree with him that the Moldowan decision has no application to the circumstances of this case. The Syncrude operation is currently a commercial enterprise and
