Board of Trustees of Calgary School District No. 19 v. Canada, [1991] 1 CTC 217 -- text

Jerome, A.C.J.:—This is an action brought by the Board of Trustees of the Calgary School District No. 19 (the “ plaintiff") appealing a notice of decision issued by the Minister of National Revenue on behalf of Her Majesty the Queen (the"defendant"). The Minister

Livingston International Inc. v. The Queen, 91 DTC 5066, [1991] 1 CTC 155 (FCTD), aff'd 92 DTC 6197 (FCA) -- text

Pinard, J.:—This is an appeal by the plaintiff from the reassessment made by the Minister of National Revenue, which served to deny International- Import Customs Brokers Inc. the right to deduct pursuant to subparagraph 20(1)(c)(i) of the Income

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