Bow River Pipe Lines Ltd. v. R., 97 DTC 5385, [1997] 3 C.T.C. 397 (FCA) -- text
Desjardins J.A.:
1 This case deals with the purpose and effect of transitional provisions as applied to partnerships in the Income Tax Act. At issue are the conditions which must be met by a claimant who wishes to avail himself of the provisions of a former law when a new one comes into operation and where the legislation permits the former law to apply in certain circumstances.
McGoldrick v. The Queen, 2003 DTC 1375, 2003 TCC 427 (Informal Procedure), aff'd supra -- text
Sagkeeng Memorial Arena Inc. v. Canada (National Revenue), 2012 DTC 5112 [at at 7119], 2012 FCA 171 -- text
Kasaboski v. The Queen, 2005 DTC 846, 2005 TCC 356 (Informal Procedure) -- text
McCool v. The Queen, 2005 TCC 357 (Informal Procedure) -- text
Lamont Management Ltd. v. R., 99 DTC 871, [1999] 3 CTC 2576 (TCC) -- text
Lamarre Proulx T.C.J.:
Atutornu v. The Queen, 2014 DTC 1150 [at at 3485], 2014 TCC 174 (Informal Procedure) -- text
Thomson v. Minister of National Revenue, 2 DTC 812, [1946] SCR 209 -- text
Montreal Trust Company v. Minister of National Revenue, 62 DTC 1242, [1962] CTC 418, [1962] S.C.R. 570 -- text
LOCKE, J. (MARTLAND and RITCHIE, JJ., concurring) :—The agreement entered into between Trans Empire Oils Ltd. and William Ford on an unspecified date in February, 1952 recited that the company was the lessee from the Crown of the petroleum and natural gas rights in Section 31, Township 50, Range 21, West of the Fourth Meridian.
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