Trieste v. Canada, 2012 FCA 320, aff'g 2012 DTC 1125 [at 3133], 2012 TCC 91 -- text
Jema International Travel Clinic Inc. v. The Queen, 2011 TCC 462 -- text
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
Greenaway v. The Queen, 2010 DTC 1065 [at at 2846], 2010 TCC 42 (Informal Procedure) -- text
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,
Au v. The Queen, 2005 DTC 794, 2005 TCC 303 -- text
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.
Boissonneault Groupe Immobilier Inc. v. The Queen, [2013] GSTC 41, 2012 TCC 362 -- text
9101-2310 Québec Inc. v. The Queen, 2013 DTC 1136 [at at 711], 2012 TCC 365, rev'd 2013 FCA 241 -- text
Pages
