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BCSC decision
National Bank of Canada v. The Queen in Right of British Columbia, [1991] 2 CTC 189
There Black & Decker had amalgamated with two other companies pursuant to the provisions of the Canada Corporations Act. ... It is a joining of forces and resources in order to perform better in the economic field. ... In Black & Decker the court placed great weight upon the use of the word “continue” in section 137. ...
BCSC decision
Kevin Radke and K.J.R. Development Group Ltd. v. Minister of National Revenue, [1996] 3 CTC 86
.: — The petitioners ask for an order pursuant to section 232(4) of the Income Tax Act that they have solicitor-client privilege over the file of Douglas W. ... Further that in 1990 Mission Creek Resources Inc. and K.J.R. formed a joint venture but that Rhoda Walker was not mentioned as a joint venture partner. ... I have reminded myself, as I did in British Columbia (Minister of Environment, Lands & Parks) v. ...
BCSC decision
R. v. Vinkle, [1999] 2 CTC 212
(see James Richardson & Sons Ltd. v. Minister of National Revenue (1984), 9 D.L.R. (4th) 1 (S.C.C.) @ p. 9, per Madam Justice Wilson). ... The Commanding Officers of the respective RCMP divisions will be responsible to designate the necessary resources. RCMP Commanding Officers will notify the regional offices of RCT of the relevant policies with respect to resources at the local level. 8. ...
BCSC decision
Royal Bank v. Tuxedo Transport Ltd., [1999] 3 CTC 393
Manning & Associates Inc. shall have the authority to compromise accounts receivable and debts in order to facilitate the collection of accounts receivable. ... The duty of the interim receiver is to preserve the debtor’s assets: Stuart & Sutterby, Re (1929) 11 C.B.R. 1 (Ont. ... Port O’Call Hotel Inc., supra, described the essence of the section as follows: “... s.224(1.2) provides a form of garnishment enabling the federal government to intercept monies owed to tax debtors.” ...
BCSC decision
Attorney General of Canada v. Michael Vecchio, Castlegar Savings Credit Union, Coast Paper Limited, Canadian Imperial Bank of Commerce, [1992] 2 CTC 169
For all purposes in respect of the hunting or killing of wildlife, land set aside or designated as (a) a refuge; (b) a provincial recreation area; (c) a provincial forest; (d) a wildlife management area; or (e) a community pasture; under this Act or under any other Act of the Legislature shall be conclusively deemed to be occupied Crown lands to which Indians do not have a right of access for purposes of exercising any rights bestowed upon them under paragraph 13 of the Memorandum of Agreement approved under the Manitoba Natural Resources Act. ... Lambert, J.A. gave the judgment of the Court and at page 379 he stated: There can be no doubt about the general principle that if there are a number of creditors of equal degree and the Crown is one of them, then subject to contrary legislation, the Crown is entitled to be paid in priority to the other creditors: see Crowther v. the Attorney General of Canada, 42 M.P.R. 269, [1959] I.L.R. 1-326, 17 D.L.R. (2d) 437 (N.S.C.A.), and Household Realty Corp. v. the Attorney General of Canada; MacCulloch & Co. v. the Attorney General of Canada, [1980] 1 S.C.R. 423,9 R.P.R. 145, 105 D.L.R. (3d) 266, 34 N.S.R. (2d) 583, 59 A.P.R. 583, 29 N.R. 174. ... The charges and amounts thereof against Lot “A” District Lot 181 Kootenay District Plan 9041 are as follows: Castlegar Savings and Credit Union—Mortgage $47,259.00, as of January 16, 1991 and per diem interest thereafter at $18.89 a day = approximately $5,700.00. ...