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Crown Forest Industries Ltd. v. Canada, 95 DTC 5389, [1995] 2 SCR 802, [1995] 2 CTC 64

Canada, 95 DTC 5389, [1995] 2 SCR 802, [1995] 2 CTC 64 Crown Forest Industries Ltd. v. ... Ward, [1993] 2 S.C.R. 689; Bacardi Corp. of America v. Domenech, 311 U.S. 150 (1940); United States v. ... S.C. 1986, c. 2, s. 26]. Internal Revenue Code, 1986, §§ 864(c)(1), (4)(B)(i), (ii), (iii), 882(a)(1), (2), 883(a)(1). ...

Reference re Goods and Services Tax, [1992] 2 SCR 445, [1992] GSTC 2

Reference re Goods and Services Tax, [1992] 2 SCR 445, [1992] GSTC 2 Reference re Goods and Services Tax, [1992] 2 S.C.R. 445 IN THE MATTER OF Section 27 of the Judicature Act, R.S.A. 1980, c. ... The Attorney General for Alberta appealed with respect to the answers to questions 1, 2, 3, 4 and 6. ... This, however, is the subject of constitutional questions 1 and 2. ...

R. v. Mara Properties Ltd., 96 DTC 6309, [1996] 2 S.C.R. 161, [1996] 2 CTC 54

., 96 DTC 6309, [1996] 2 S.C.R. 161, [1996] 2 CTC 54 La Forest J. (orally; L’Heureux-Dubé, Sopinka, Cory, McLachlin, We agree with the conclusion reached by the Tax Court and Mr. ...

Canada v. Fries, 90 DTC 6662, [1990] 2 SCR 1322, [1990] 2 CTC 439

Fries, 90 DTC 6662, [1990] 2 SCR 1322, [1990] 2 CTC 439 Lamer, C.J.C. ...

Knox Contracting Ltd. v. Canada, 90 DTC 6447, [1990] 2 SCR 338, [1990] 2 CTC 262

J- 2, as amended, which granted jurisdiction to the Court of Appeal to entertain the appeal. ... Glendinning, [1986] 2 S.C.R. 226; 32 D.L.R. (4th) 161, at 237 (D.L.R. 169). ... Wetmore, [1983] 2 S.C.R. 284; 2 D.L.R. (4th) 577. The fact that provision is made for enforcement, including the creation of severe penalties, does not mean that the legislation is necessarily criminal. ...

Ensite Ltd. v. R., 86 DTC 6521, [1986] 2 CTC 459, [1986] 2 SCR 509

., 86 DTC 6521, [1986] 2 CTC 459, [1986] 2 SCR 509 Ensite Ltd. v. R., [1986] 2 S.C.R. 509 Ensite Limited Appellant v. ... Marsh & McLennan, Ltd., [1982] 2 F.C. 131 (T.D.), reversed [1984] 1 F.C. 609 (C.A.) ...

Canadian Marconi v. R., 86 DTC 6526, [1986] 2 CTC 465, [1986] 2 SCR 522

., 86 DTC 6526, [1986] 2 CTC 465, [1986] 2 SCR 522 Canadian Marconi v. R., [1986] 2 S.C.R. 522 Canadian Marconi Company Appellant v. ... Minister of National Revenue, [1953] 2 S.C.R. 77; Burri v. The Queen, 85 D.T.C. 5287; Cragg v. ...

The Queen v. Imperial General Properties Ltd., 85 DTC 5500, [1985] 2 CTC 299, [1985] 2 SCR 288

., 85 DTC 5500, [1985] 2 CTC 299, [1985] 2 SCR 288 The Queen v. Imperial General Properties Ltd., [1985] 2 S.C.R. 288 Her Majesty The Queen Appellant; and Imperial General Properties Limited (formerly Speedway Realty Corporation Limited) Respondent. ... Minister of National Revenue, [1971] S.C.R. v, 71 DTC 5202, affirming [1969] 2 Ex. ...

Mattabi Mines Ltd. v. Ontario (Minister of Revenue), [1988] 2 CTC 294, [1988] 2 S.C.R. 175

Ontario (Minister of Revenue), [1988] 2 CTC 294, [1988] 2 S.C.R. 175 Wilson, J. ... The federal government's Bulletin IT-487, April 26, 1982, entitled "General Limitation on Deduction of Outlays or Expenses", states in part: 2. ... The Queen, [1985] 2 S.C.R. 46; [1985] 2 C.T.C. 111, is cited in support. ...

Canada v. Antosko, 94 DTC 6314, [1994] 2 S.C.R. 312, [1994] 2 CTC 25

Antosko, 94 DTC 6314, [1994] 2 S.C.R. 312, [1994] 2 CTC 25 lacobucci, J. ... Federal Court of Appeal, [1992] 2 C.T.C. 350, 92 D.T.C. 6388 (Isaac, C.J., Heald and Stone, JJ.A.) ... Ontario (Minister of Revenue), [1988] 2 S.C.R. 175, [1988] 2 C.T.C. 294, at page 194 (C.T.C. 304); see also Symes v. ...

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