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BCSC decision

Estate of Andrew Lawrence Carper v. Minister of Finance of British Columbia,, [1969] CTC 388

& Cr. 359, Lord Chancellor Cottenham adopts the definition of Lord Eldon in Ex parte Pye (supra) and says, p. 367: “Lord Eldon says, it is a person ‘meaning to put himself in loco parentis; in the situation of a person described as the lawful father of the child’; but this definition must, I conceive, be considered as applicable to those parental offices and duties to which the subject in question has reference, namely, to the office and duty of the parent to make provision for the child. ...
EC decision

Andrew Babiy v. Minister of National Revenue, [1969] CTC 693, 70 DTC 6013

Bieleny therefore gave to the appellant a first mortgage on the identical terms that he was to have had from the mortgage company, that is, a first mortgage in the face amount of $27,000 being the loan of $20,000 plus a premium of $7,000 at 7 % interest repayable in monthly instalments. ...
EC decision

Minister of National Revenue v. Clement’s Drug Store (Brandon) Limited, [1968] CTC 53, 68 DTC 5053

The statutory rule outlined in Section 20(6) of the Income Tax Act quoted above applies only where an amount can reasonably be regarded as being in part consideration for disposition of depreciable property of a taxpayer of a prescribed class and as being in part consideration for something else’’. ...
EC decision

Minister of National Revenue v. Dorila Trottier, [1967] CTC 28, 67 DTC 5029

Hawkins & Gratton, Barristers and Solicitors, a copy of which direction is attached hereto as Schedule C. 6. ...
EC decision

Minister of National Revenue v. Wilbrod Bherer, [1967] CTC 272, 67 DTC 5186

Aux termes de l’article 139(1) (e), le mot entreprise”, dans ce statut, ‘‘comprend une profession”, et selon l’article 139(1) (ab), le mot ‘‘charge’’ signifie “le poste d’un particulier lui donnant droit à un traitement ou rémunération déterminée ou constatable’’ et l’expression “fonctionnaire” signifie ‘‘une personne détenant une telle charge’’. ...
FCTD

Bendix Automotive of Canada Ltd. v. R., [1975] C.T.C. 464, 75 D.T.C. 5326

This actual valuation was established on the basis of the valuation by three experts, one of whom, Mr Madison H Haythe, vice-president of the well-known investment firm of Morgan Stanley & Co, testified in Court. ...
FCTD

Bank of New York v. Minister of National Revenue, [1975] C.T.C. 497, 75 D.T.C. 5340

I see no reason for so limiting the scope of the words in section 24, particularly the words authorizing the Minister at any time to “... assess, re-assess, or make additional assessments upon any persons... for duties, interest and penalties”. ...
FCTD

Thrasher v. R., [1975] C.T.C. 66, 75 D.T.C. 5029

The owners insisted on selling the whole of their properties, or none at all. 11 In order of date, the deeds of purchase, and the agreed sale prices, were as follows: Mary St Louis-- April 5, 1965-- $165,750 LaPorte-- May 20, 1965-- $ 35,000 James St Louis-- June 1, 1965-- $150,000 12 The transactions were ultimately paid in cash, except in respect of the James St Louis farm. ...
FCTD

Specht v. R., [1975] C.T.C. 126, 75 D.T.C. 5069

It is, as applied to this case, “... his income for the year from all duties performed by him in Canada...”. 14 As has been said over and over again, the statute does not define “income”. ...
TCC

Morency v. R., [1998] 2 C.T.C. 2024, 98 D.T.C. 2228

As regards the appellant's appeal, counsel for the appellant said he agreed there had been an appropriation of funds in the amount of $7,000 but argued that there was no appropriation of funds in the amount of $35,000 because the issue of capital stock to the appellant was a mistake. 19 Counsel for the appellant referred to Lord, Sasseville and Bruneau, Les principes de l'imposition au Canada, Wilson & Lafleur, 10th ed., and in particular to paragraph 4.3.1.5, pp. 81 and 82, titled [TRANSLATION] “False statement or omission made knowingly”: [TRANSLATION] Thus, in Thibault v. ...

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