Tesainer v. The Queen, 2008 DTC 2807, 2008 TCC 101, rev'd 2009 FCA 33 -- text
Brewster v. The Queen, 2012 DTC 1178 [at at 3451], 2012 TCC 187 (Informal Procedure) -- text
Clearwater Seafoods Holdings Trust v. The Queen, 2012 DTC 1177 [at at 3447], 2012 TCC 186, rev'd supra -- text
Bastien Estate v. Canada, 2011 DTC 5118 [at at 6014], 2011 SCC 38, [2011] 2 SCR 710 -- text
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,
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