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Acts, 1867 to 1946, "shall apply to the Province of Newfoundland * * * except in so far as varied by these terms," the repeated references to the B.N.A. ... Act divides the entire legislative field between the Parliament of Canada and the legislatures of the provinces, or as it is stated by Lord Hobhouse: * * * an Act of Parliament which makes an elaborate distribution of the whole field of legislative authority between two legislative bodies * * * Bank of Toronto v. ... In so far as its powers were powers of regulation, they have passed to the Dominion Parliament * * * the disposal of property and the exercise of the power of regulation. ...

& M. WOOD PRODUCTS (1985) LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... & M. Wood Products (1985) Ltd. Forest Management License Agreement, transcript of John Kennedy Davies and related undertakings, and financial statements for L & M Wood Products (1985) Ltd. Preparation of quantitative schedules from the                                              5 hours undertakings, including Schedule of Reforestation Costs, Schedule of Road Construction, Schedule of Volumes Harvested, Schedule of Areas Harvested, and Schedule of Dues Analysis and reconciliation of data provided regarding                12 hours the Renewal Fund in the accountant's working papers, Statement of Activity, financial statements, ledger cards and bank records for 1987 to 1990 Preparation of Evidence                                                                       36 hours Review of Evidence and background documents in                       8 hours preparation for Trial                                                                                             ________ Time spent by Kathryn Holgate                                                         109 hours                                                                                                                                 @$130 $14,170 Partner Consultation, Review of Evidence                                       9.5 hours                                                                                                                                                 @$200 $ 1,900                                                                                                                                                                                 $16,070 [12]          In the case of Chrystal Ann Quintal et al. v. ...

Deloitte & Touche v. Livent Inc. (Receiver of), 2017 SCC 63, [2017] 2 S.C.R. 855       SUPREME COURT OF CANADA   Citation: Deloitte & Touche v. ... (Receiver of), 2017 SCC 63 Appeal Heard: February 15, 2017 Judgment Rendered: December 20, 2017 Docket: 36875   Between:   Deloitte & Touche (now continued as Deloitte LLP) Appellant   and   Livent Inc., through its special receiver and manager Roman Doroniuk Respondent  - and-   Canadian Coalition for Good Governance and Chartered  Professional Accountants of Canada Interveners         Coram: McLachlin C.J. and Karakatsanis, Wagner, Gascon, Côté, Brown and Rowe JJ.   ... (Wagner and Côté JJ. concurring)     Note: This document is subject to editorial revision before its reproduction in final form in the Canada Supreme Court Reports.       ...

Roger Mercure■ ' I v. Minister of National Revenue, [1978] CTC 2215, 78 DTC 1165 Guy Tremblay [TRANSLATION]:—The case at bar was heard at Montreal, Quebec on June 9, 1977. 1. ... The following are the expenses which were disallowed, as they appear on the tax returns: 1971 1972 1972 1973 1973 Entertainment allowance $ 835.20 $1,235.20 $4,785.00 Business taxes $ 108.00 Automobile expenses $2,775.20 $6,900.00 Fire insurance $ 244.00 $ 485.00 Office expenses $ 265.00 Telephone $ 85.00 Travel expenses $1,325.00 $3,854.40 $8,620.20 $6,568.00 Less: 25% personal use $ 963.60 $2,155.05 $2,890.80 $6,465.15 $6,568.00 3./. ...

McTaggart, Hannaford, Birks & Gordon Limited v. Minister of National Revenue, [1952] CTC 385, 52 DTC 1218 THORSON, P. ... He contended that the omission of the words made no change in the law and that the ‘ ‘ losses ’ ’ that were deductible under Section 5(p), as it stood after the deletion of the words, were business operation losses just as they had been previously. ... In view of the wording of section 3(1) of the Act which provides among other things, that ‘ "income'"... includes... dividends...’, it is impossible for me to accept this proposal. ’ ’ The Board dealt with the matter again in Smith, Davidson and Wright Limited v. ...

& Sons Co. Ltd., [1970] S.C.R. 220 Supreme Court of Canada R. v. J.B. ... & Sons Co. Ltd. (by suggestion) formerly The John Bertram and Sons Co. ... Solicitors for the respondent: Rosenfeld, Schwartz & Brown, Toronto ...

The Queen, [1984] C.T.C. 284; 84 D.T.C. 6276 — April 10, 1984 — (F.C.A.) — Taxpayer Successful; Stubart Investments Limited v. ... The Queen, [1985] 2 C.T.C. 79; 85 D.T.C. 5310 — June 2, 1985 — (F.C.A.) — Taxpayer Successful; BXL Bulk Explosives Limited v. M.N.R., [1985] 2 C.T.C. 2256; 85 D.T.C. 579 — August 29, 1985 — (T.C.C.) — Taxpayer Successful. ...

AL SAUNDERS CONTRACTING & CONSULTING INC.     APPEAL DEALT WITH IN WRITING WITHOUT appearance of the parties   REASONS FOR JUDGMENT BY: DAWSON J.A.   ... LOCKE J.A.   DATED: MAY 15, 2020   WRITTEN REPRESENTATIONS BY: Valerie Meier Allan Mason   For The Appellant   SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada   For The Appellant   Felesky Flynn LLP Calgary, Alberta   For The Respondent     ...

Grandin Park Barber Shop & Beauty Parlour LTD v. Minister of National Revenue, [1984] CTC 2121, 84 DTC 1071 Sarchuk, TCJ:—Grandin Park Barber Shop & Beauty Parlour Ltd. ... Subsequently on April 26, 1978 the appellant acquired a 34 per cent undivided interest in a parcel of land in Caroline, Alberta, described as Pt NE 1/4 — 13 — 36 — 6 — W — SthM (the “Caroline property”) for a price to the appellant of $40,800. ... The Concise Oxford Dictionary defines replace at page 951: replace — “Put back in place; take place of, succeed, be substituted for; (in pass) be succeeded or have one’s or its place filled by, be superseded; fill up place of (with, by), find or provide substitute for.” and substitute at page 1151: substitute — “1. ...

Weisz, Rocchi & Scholes v. The Queen, docket 2000-4221-IT-I (Informal Procedure) Date: 20010327 Docket: 2000-4221-IT-I BETWEEN: WEISZ, ROCCHI & SCHOLES, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... It is sufficient to say that the due date for making the November 1999 remittance was December 15, 1999. [5]            Subsection 248(7) reads:                 For the purposes of this Act, (a)            anything (other than a remittance or payment described in paragraph (b)) sent by first class mail or its equivalent shall be deemed to have been received by the person to whom it was sent on the day it was mailed; and (b)            the remittance or payment of an amount                 (i)             deducted or withheld, or                 (ii)            payable by a corporation,                 as required by this Act or a regulation shall be deemed to have been made on the day on which it is received by the Receiver General. [6]            The remittance of payroll deductions with which we are concerned here falls under paragraph (b) of that provision. [7]            It is admitted that the remittance was mailed to the CCRA on December 8, 1999 in the window envelope together with a self-addressed remittance stub provided by the CCRA. ... It is particularly indefensible where the facts upon which the penalty is imposed — in this case the alleged late receipt of a remittance — are entirely within the Minister's possession. ...