Hill-Clark-Francis Limited v. Minister of National Revenue, 63 DTC 1211, [1963] CTC 337, [1963] S.C.R. 452 -- text
Jupson, J. (all concur) :—Hill-Clark-Francis Limited appeals from a judgment of the Exchequer Court which held that a profit made on the sale of certain shares in the year 1952 was income and not a capital gain.
Schmidt v. The Queen, 2013 DTC 1063 [at at 337], 2013 TCC 11 -- text
Minister of National Revenue v. Consolidated Holding Co., 72 DTC 6007, [1972] CTC 18, [1974] SCR 419 -- text
Lyrtech RD Inc. v. The Queen, 2013 DTC 1147 [at at 820], 2013 TCC 12, aff'd 2014 FCA 267 -- text
Stora Enso Beteiligungen GmbH v. The Queen, 2009 DTC 891, 2009 TCC 282 -- text
Attorney General of British Columbia v. Canada Trust Co. et al., [1980] 2 SCR 466, [1980] CTC 338 -- text
Dickson, J:—Two issues are raised in this appeal: the first, a constitutional question as to provincial competence to tax a resident beneficiary to whom property situate outside the province has passed on the death of a person domiciled outside the
CCLI (1994) INC v. Canada, 2007 DTC 5372, 2007 FCA 185 -- text
Bujnowski v. Canada, 2006 DTC 6071, 2006 FCA 32 -- text
Wood v. M.N.R., 69 DTC 5073, [1969] S.C.R. 330, [1969] CTC 57 -- text
Abbott, J. (all concur) :—The appellant, a solicitor who has practised law in the City of Toronto since 1928, was at all material times a member of the firm Mackenzie, Wood & Goodchild. That firm had a general practice which included a ‘‘fairly substantial
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