Interprovincial Pipe Line Company v. Minister of National Revenue, 68 DTC 5093, [1968] CTC 156, [1968] SCR 498 -- text
JUDSON, J. (all concur) :—We are concerned here with appeals of Interprovincial Pipe Line Company from re-assessments made for its 1960 and 1961 taxation years. The Exchequer Court has affirmed these re-assessments. The facts are substantially the same as those in
Cimolai v. Canada, 2007 DTC 5019, 2006 FCA 348, aff'd , 2009 DTC 6115, 2006 FCA 348 -- text
Haight v. The Queen, 2000 DTC 2571 (TCC) -- text
Canada (Attorney General) v. Kubicek Estate, 97 DTC 5454, (sub nom. Kubicek Estate v. R.) [1997] 3 C.T.C. 435 (FCA) -- text
Specialty Manufacturing Ltd. v. R., 99 DTC 5222, [1999] 3 CTC 82 (FCA) -- text
McDonald J.A.:
Berg v. The Queen, 2012 DTC 1017 [at at 2564], 2011 TCC 528 (Informal Procedure) -- text
Dao v. The Queen, 2010 DTC 1086 [at at 2957], 2010 TCC 84 -- text
General Construction Co. Ltd. v. Minister of National Revenue, 59 DTC 1169, [1959] CTC 300, [1959] S.C.R. 729 -- text
MARTLAND, J.:—The appellant was incorporated in the year 1923 and has carried on the business of constructing buildings, roads and dams and generally projects involving earth moving. In the course of its business it has entered into joint ventures with other
Canada (National Revenue) v. Stanchfield, 2009 DTC 5710, 2009 FC 99 -- text
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