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Trent Valley Sand & Stone Ltd. v. R., [1997] 2 CTC 207, 97 DTC 5188 Marceau J.A. ...

Lagueux & Freres Inc., 74 DTC 6569, [1974] CTC 687 (FCTD) Décary, J:—This appeal relates to the years 1966 and 1967, when the Minister issued an assessment under which he held that the contracts at issue are contracts of sale, not rental contracts. ... It concerns an amount of $52,134.30, for a traxcavator and a ‘‘Pulpwood” (?) ... In A R Williams Machinery & Supply Co v Morin, [1933] S.C.R. 570, Cannon, J of the Supreme Court, after reviewing the Quebec case law, Said, at page 580: This solution, adopted in several similar cases, is not binding on this Court. ...

Hanley & Company Ltd. in 1977, amounting to $146,238.00 are taxable as income, not as a capital gain as originally reported. ... Hanley & Company Ltd. in accordance with the above, thereby increasing taxable income by $73,114.00. ... But, I also conclude the Minister has raised sufficiently the issue that what occurred here was ”... an adventure... in the nature of trade... ...

Great Atlantic & Pacific Tea Co., [1975] C.T.C. 432, 75 D.T.C. 5283 Collier, J: 1 The plaintiff is claiming from the defendant an “allowable refund” of $474,008.59 and certain other relief. ... The tax and interest were paid on January 22, 1973. 3 Prior to the end of its fiscal year, the plaintiff paid to its shareholders taxable dividends, as follows: June 1, 1971 $ 750,000 December 29, 1971 $2,000,000 February 24, 1972 $1,950,000---------- $4,700,000 4 Those dividends, of course, had been subject to withholding tax. ... Counsel put it this way: As in the case of cumulative taxable income, when one is calculating allowable refundable tax on hand at any particular time, one includes tax payable for taxation years other than the straddle year, only if those years have ended before the particular time; but one include, in any event, the amount specified in respect of the straddle year, whether or not it has ended before the particular time. 11 The defendant fastens on the words in subparagraph 133(9)(b)(ii) “... its [the plaintiff's]... taxable income for that year...” ...

(a) Draft Agreement 2. have inserted in price section page 2(a) [‘‘and leasehold interest in leased properties, and the right to lease in owned properties at a rental rate not to exceed 4% of sales”] (intangibles) (b) Lease—5th & Pasqua 6. ... I have considered that representation but do not think the circumstances are more than superficially comparable and, accordingly, reject it. 1 The Laws of England, Third Edition, Volume 29, 362. 2 17 & 18 Geo V, c 36 (UK). 3 + The Income Tax Assessment Act, 1922, s 16(d). Act No 37 of 1922. 4 + Daniell v The Federal Commissioner of Taxation (1928), 42 CLR 296; The Federal Commissioner of Taxation v Williamson, (1943), 67 CLR 563. 5 S The Expropriation Act, RSC 1970 (1st Supp) c 16. 6 Firestone Tire & Rubber v Commissioner of Income Tax, [1942] S.C.R. 476; [1942] CTC 254. ...

A & a Jewellers Limited, [1977] CTC 428 The Associate Chief Justice:—This is an application under Rule 419(1)(d) for an order striking out the sentence: On or about the 21st day of July, 1976, the defendant was contacted by an official of Excise Tax Collections in Toronto who threatened to send a bailiff to the defendant’s premises or to take proceedings to attach accounts receivable if the amount demanded as aforesaid was not immediately paid. in paragraph 25 of the defence. ...

Lunham & Moore Ltd. v. R., [1975] C.T.C. 183, 75 D.T.C. 5131 Heald, J: 1 The plaintiff was incorporated in 1947 under the name of Lunham & Moore Tankers Limited and has carried on since then the business of operating a shipping company involved basically in bulk cargo service trading around the world. ... In the alternative, the defendant pleads “... that the proceeds received by the Plaintiff from the sale of the 17,000 Camflo shares were payments made to it as interest or as a bonus in the nature of income with respect to...” subject debentures (see paragraph 6 statement of defence). 14 On the facts here established in evidence, I have concluded that the plaintiff's submissions as to the true nature of subject transaction are correct. ...

They were employees of and had assigned their rights in the inventions to Smith, Kline & French Laboratories Limited, a United Kingdom company, which owns the Canadian patents for these processes. Smith, Kline & French Canada Ltd. is a Canadian company licensed by the patent owners to sell the medicine in Canada which it does under the name Tagamet as a prescription drug. ... The applicant, in stressing the general principle of "openness" of court records also referred to Samuel Moore & Co. v. ...

Innovation and Development Partnership / Idp Inc. v. Her Majesty the Queen, [1993] 2 CTC 88 Cullen, J. ... However, my concern is that if indeed there was “ uncertainty” as to which documents the defendants required and if the plaintiff felt that clarification would not come from the defendant, why did the plaintiff choose not to produce documents instead of simply going to the Court to ask for clarification of the order? ...

And Dumas & Voyer, Ltee. And Her Majesty the Queen in Right of Canada, [1989] 1 CTC 5 Pinard, J. ... DXD 635902" — is not specified in any of the three deeds of pledge mentioned above. ...