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TCC
Thomas Craig Moffat v. Her Majesty the Queen, [1994] 1 CTC 2756, 94 DTC 1408
., Volume 37, London: Butterworth & Co. Ltd., 1982 at page 318 states that, On the other hand, it is not permissible, on an application to strike out the statement of claim, to try the action on affidavits when the facts and issues are in dispute in order to see whether the plaintiff really has a cause of action. ...
ABPC decision
Her Majesty the Queen v. Delbert Fisher, Joyce M. Fisher, and Aubrett Holdings Ltd., [1993] 1 CTC 374
Fisher would from time to time receive from various insurance companies what were known as contingent commissions — a type of performance bonus given to an agent if he performs well as an underwriter. ...
OntCtGD decision
Her Majesty the Queen v. Rupert Folkard, Folkard of Canada Incorporated, Dendor Roto-Sphere Valves Limited, Brooktree Investments Limited and Lome Yacyshyn, [1993] 1 CTC 408
At page 613 (D.L.R. 498), Lamer, J. stated that the 26 months to trial “was, though lengthy,... not in violation of the accused's rights under paragraph 11(b) given ‘the time requirements inherent in the nature of the case' ”. ...
TCC
Carol Bishop v. Minister of National Revenue and William Bishop (Joined Party), [1993] 1 CTC 2333, 93 DTC 333
Subsection 56(12) reads: 56(12) Subject to subsections 56.1(2) and 60.1(2), for the purposes of paragraphs (1)(b), (c) and (c.1) (hereinafter in this subsection referred to as the “former paragraphs”) and 60(b), (c) and (c.1) (hereinafter in this subsection referred to as the "latter paragraphs"), “ allowance” does not include any amount that is received by a person, referred to in the former paragraphs as “the taxpayer" and in the latter paragraphs as“ "the recipient", unless that person has discretion as to the use of the amount. ...
FCA
Louis Vaillancourt v. Her Majesty the Queen and Canada Mortgage and Housing Corporation, [1991] 2 CTC 42
Marsh & McLennan, Ltd., [1984] F.C. 609; [1983] C.T.C. 231; 83 D.T.C. 5180 at 244 (D.T.C. 5191; F.C. 627), Clément, D.J.; Golden v. ...
TCC
Chignecto Holdings Limited and Case Realty Limited v. Minister of National Revenue, [1991] 2 CTC 2764, 91 DTC 1354
.: — It was agreed at the commencement of the hearing that these cases would proceed on common evidence. ...
TCC
Ambroise Dupont v. Minister of National Revenue, [1990] 2 CTC 2071
Ouellette & Brett (supra). Later, he concluded as follows at page 2054 (D.T.C. 354): Accordingly, I find that the point at issue, as in In re Spiral et al. v. ...
FCTD
Royal Trust Company and James J L Franceschini, Executors of the Estate of Myrtle Louise McCreath v. Her Majesty the Queen, [1982] CTC 36, 81 DTC 5338
The transfer of the shares of Mount Royal Paving & Supplies Limited to the trustee was, in my opinion, a colourable gift and not a bona fide disposition of the type which s.5(1) is intended to exempt. ...
SCC
Her Majesty the Queen in the Right of the Province of Manitoba v. Air Canada, [1980] CTC 428
Hays v Pacific Mail SS Co, 17 How 596; St Louis v Ferry Co, 11 Wall 423; Morgan v Parham, 16 Wall 471; cf Ayre & Lord Tie Co v Kentucky, 202 US 409. ...
T Rev B decision
J F Burns, Sr, James F Burns, Jr, Clayton R Carroll, Burnco Industries Limited v. Minister of National Revenue, [1980] CTC 2817, 80 DTC 1705
On September 28, 1973, Underwood McLellan & Associates Ltd wrote Carburn Aggregates, giving their engineering report on existing proposed developments of the Carburn Angus Pit which included the Ogden pit. ...