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SCC

Gertrude D. Smith, James $. Smith and Bernard E. Smith, Jr. (Executors of the Estate O Bernard E. Smith) v. Minister of National Revenue, [1965] CTC 257, 65 DTC 5149

Smith, James $. Smith and Bernard E. Smith, Jr. (Executors of the Estate O Bernard E. ... The learned President, Jackett, J., in exercising his discretion, refused to strike out the parts of the Notice of Appeal objected to. ‘¢.. it was never intended that decisions in the Exchequer Court on ordinary questions of practice or procedure should be subject to revision by this Court.’’ ...
SCC

Price (Nfld) Pulp & Paper Limited and the Price Company Limited v. Her Majesty the Queen, [1976] CTC 681

Price (Nfld) Pulp & Paper Limited and the Price Company Limited v. ... The answer to this question depends on the construction of subparagraph 30(1)(a)(ii) of the Excise Tax Act, RSC 1952 100, as amended. Apart from the fact that the newsprint machine purchased by Price (Nfld) Pulp & Paper Limited was destined for Grand Falls, Newfoundland, and the newsprint machine purchased by The Price Company Limited was destined for Alma, Quebec, and that the contracts were concluded on different dates and provided for different numbers and amounts of instalment payments, the issues raised in the two petitions of right brought by the suppliants were the same. ...
SCC

Osler, Hammond & Nanton Limited v. Minister of National Revenue, 63 DTC 1119, [1963] CTC 164, [1963] S.C.R. 432

Osler, Hammond & Nanton Limited v. Minister of National Revenue, 63 DTC 1119, [1963] CTC 164, [1963] S.C.R. 432 JUDSON, J. ...
SCC

Her Majesty the Queen v. The J.B. & Sons Co. Ltd., [1969] CTC 655

& Sons Co. Ltd., [1969] CTC 655 JUDSON, J. (concurred in by Fauteux, Abbott, Martland and Ritchie, JJ.) ... :—Respondent by its petition of right seeks to recover the sum of $451,735.48 paid by way of sales tax upon the sale of a hot mill pursuant to a written agreement dated April 15, 1963 with a party therein described as ‘‘ Atlas Steels Company, a division of Rio Algom Mines Ltd.’’ and hereinafter called ‘‘ Atlas’’. ... In the agreement with Atlas, under the heading Price Adjustment”, the following was stipulated in clause 18: The price for the Mill shall be subject to the following adjustments: (a) the amount of any Federal or Provincial Sales Tax imposed by law;.... ...
SCC

Callidus Capital Corp. v. Canada, 2018 SCC 47, [2018] 3 SCR 186

Canada       2018 SCC 47       File No.: 37768.       2018: November 8.       Present: Wagner C.J. and Abella, Moldaver, Karakatsanis, Gascon, Côté, Brown, Rowe and Martin JJ.               ... E-15, s. 222  .   Statutes and Regulations Cited     Excise Tax Act  , R.S.C. 1985, c. ...
SCC

R. v. James, 2019 SCC 52, [2019] 3 SCR 918

James       2019 SCC 52       File No.: 38616.       2019: November 8.       Present: Wagner C.J. and Abella, Moldaver, Karakatsanis, Côté, Brown, Rowe, Martin and Kasirer JJ.         ... Statutes and Regulations Cited   Canadian Charter of Rights and Freedoms  , s. 8  .                       ...
SCC

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

E‑15, ss. 122  , 123  , 221  , 240  , 346  .                      Appeal ‑‑ Reference ‑‑ Abstract question ‑‑ Whether Court should decline to answer question.                      ... MacKenzie, [1982] 2 S.C.R. 9.   Statutes and Regulations Cited   Constitution Act, 1867  , ss. 91(3)  , 92(13)  , 102  , 103  , 104  , 105  , 106  , 125  , 126  .   ... Constitutional Question 5                      Section 126   of the Constitution Act, 1867   provides:                      126.   ...
SCC

R. v. Shlah, 2019 SCC 56, [2019] 4 SCR 136

Shlah, 2019 SCC 56, [2019] 4 S.C.R. 136       SUPREME COURT OF CANADA   Citation: R. v. ... C.R. 136 Appeals Heard: November 15, 2019 J udgment Rendered: November 15, 2019 Dockets: 38661, 38677   Between:   Assmar Ryiad Shlah Appellant   and   Her Majesty The Queen Respondent And Between:   Franz Emir Cabrera Appellant   and   Her Majesty The Queen Respondent       Coram: Abella, Moldaver, Karakatsanis, Côté, Brown, Rowe and Kasirer JJ.     ... Judgment accordingly.                       Solicitors for the appellant Assmar Ryiad Shlah: Der Barristers, Calgary.                       ...
SCC

Zaidan Group Ltd. v. London (City), [1991] 3 SCR 593

London (City)   File No.:  21850.   1991:  November 7; 1991:  November 21.   ... Caskey, Q.C., for the respondent.   // The Court //                      The following is the judgment delivered by                      T he C ourt-- We are all of the view that this appeal must be dismissed.  ... Appeal dismissed with costs.                      Solicitors for the appellant:  Richmond, Stambler & Mills, London.                      ...

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