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T_Rev_B decision

Allied Vegetable Farms (Kingsville) Ltd, Edward Remark & Sons LTD and Frank Remark & Son LTD v. Minister of National Revenue, [1972] CTC 2264, 72 DTC 1230

Allied Vegetable Farms (Kingsville) Ltd, Edward Remark & Sons LTD and Frank Remark & Son LTD v. ...
BCSC decision

In Re: Succession Duty Act >>in Re : Fisher Estate, [1949] CTC 42

The Succession Duty Department of the province has notified her that it proposes to value the interest of the deceased in this income at $156,666.60, arrived at as follows: ‘* Valuation of Deceased’s interest one-third of annual rental based on the age of the youngest life tenant, age 30—10,000 x 17.4074 $174,074.00 "‘Less overall allowance of 10% to cover all contingencies outlined in Mr. ... Although the proposition put to me is that I should value ‘‘the particular future estate with which this application deals, it is suggested that 4 it is the existence of the interest in question as one of the items of property vested in the deceased at the time of her death that raises the first difficulty’’. ...
BCSC decision

Her Majesty the Queen in Right of the Province of British Columbia v. Her Majesty the Queen in Right of the Province of British >>columbia as Represented by the Minister of Labour and Consumer Services, Employment Standards Branch, and Her Majesty the Queen in Right of Canada, Revenue Canada, Taxation, [1991] 1 CTC 523

Subsection 15(2) provides that Notwithstanding any other Act, the amount of a lien and charge and secured debt referred to in subsection(s) (1)...is payable and enforceable in priority over all liens, judgments, charges or any other claims or rights including those of the Crown in the right of the Province...”. ... While the Court of Appeal held that section 224 was a garnishment provision, it was clear in its reasoning that nothing in that section (had) the effect of transferring the property of the funds to the Minister or establishing a priority of Revenue Canada's claim”. ...
FCA

Canada (Customs and Revenue Agency) v. Gl&V / Black Clawson-Kennedy Pulp and Paper Machine Group Inc., 2002 FCA 43

BETWEEN:              THE COMMISSIONER FOR THE CANADA CUSTOMS AND REVENUE                                                     AGENCY FORMERLY KNOWN                               AS THE DEPUTY MINISTER OF NATIONAL REVENUE                                                        FOR CUSTOMS AND EXCISE                                                                                                                                                        Appellant                                                                                  and                                               GL & V / BLACK CLAWSON-KENNEDY                                           PULP AND PAPER MACHINE GROUP INC.                                                                                                                                                    ... Sébastien, the appeal will be dismissed with costs.                                                                                                                                                                                                                                                                                                                                                                                                        ...
FCTD

Construction & Rénovation M. Dubeau Inc. v. Canada (Customs and Revenue Agency), 2001 FCT 1139

Construction & Rénovation M. Dubeau Inc. v. Canada (Customs and Revenue Agency), 2001 FCT 1139                                                                                                                                                           Date: 20011019                                                                                                                                         Docket: T-1712-00                                                                                                                   Neutral citation: 2001 FCT 1139 Between:                                 CONSTRUCTION & RÉNOVATION M. DUBEAU INC.                                                                                                                                                        ... DUBEAU INC.                                                                                                                                                        ...
FCA

Canada (Attorney General) v. Brecknell, Willis & Co. Ltd., 2004 FCA 81

BETWEEN:                                                          THE ATTORNEY GENERAL                                                                         OF CANADA                                                                                                                                                        Appellant                                                                                  and                                                   BRECKNELL, WILLIS & CO. LTD.                                                                                                                                                    ... BETWEEN:                                                          THE ATTORNEY GENERAL                                                                         OF CANADA                                                                                                                                                        Appellant                                                                                  and                                                   BRECKNELL, WILLIS & CO. ...
FCTD

Miller v. Canada(Customs & Revenue Agency), 2004 DTC 6057, 2004 FC 46

PRESENT: THE HONOURABLE MADAM JUSTICE LAYDEN-STEVENSON BETWEEN:                                                                     ALICE MILLER,                                                                                                                                                       Applicant,                                                                              - and-                                      CANADA CUSTOMS AND REVENUE AGENCY,                                                                                                                                                   Respondent.                                                ... Alice Miller    (self-represented)                                                                                                                                                              For the Applicant                                                                 Ms. ... Alice Miller                                                                             Haliburton, Ont.                                                                                                                                                                                ...

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