Lea-Don Canada Limited v. Minister of National Revenue, 70 DTC 6271, [1971] SCR 95, [1970] CTC 346 -- text

HALL, J. (all concur) :—The appellant was incorporated under the name ‘‘Geo. W. Crothers Limited’’ on June 14, 1934, by letters patent pursuant to the provisions of the Companies Act, R.S.C. 1927, ce. 27. By supplementary letters patent dated

Christensen v. The Queen, 98 DTC 1893, [1998] 4 CTC 2198 (TCC) -- text

Bell T.C.J.:

Issue:

The issue is whether the Appellant is, pursuant to the provisions of subsection 160(1) of the Income Tax Act (“Act”), liable for the amount that High-line Drilling (International) Inc. (“High-line”) is liable to pay under the Act in respect of her 1989 taxation year by virtue of the transfer to her of property described as 151 Wathaman Terrace (“property”).

Appellant’s counsel said that the above issue raised three more focused issues, namely,

Furness, Withy & Company Limited v. Minister of National Revenue, 68 DTC 5033, [1968] CTC 35, [1968] SCR 221 -- text

ABBOTT, J. (all concur) :—This is an appeal and cross-appeal from a judgment of Mr. Justice Thurlow of the Exchequer Court of Canada, which allowed in part the appellant’s appeal from income tax assessments made for its taxation years 1957 to 1963 inclusive.

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