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T Rev B decision
Ivesleigh Holdings Inc, Fontaine, Bilodeau & Cie Ltée, Baribeau & Fils Inc, Jeviam Inc v. Minister of National Revenue, [1978] CTC 2984
Ivesleigh Holdings Inc, Fontaine, Bilodeau & Cie Ltée, Baribeau & Fils Inc, Jeviam Inc v. Minister of National Revenue, [1978] CTC 2984 Roland St-Onge [TRANSLATION]:—The appeals of Ivesleigh Holdings Inc, Fontaine, Bilodeau & Cie Ltée, Baribeau & Fils Inc and Jevlam Inc were heard by me on September 16, 1977 in Quebec City, Quebec. ... For this purpose we Prepared the following tables for all the public companies which, according to our information, are operating in the broadcasting field: — price/earnings ratio for the principal radio and television broadcasting companies on December 31, 1971, including certain data on Télé-Capitale Limitée; — analysis by sector of operation of the principal radio and television broadcasting companies, including Télé-Capitale Ltée, in 1971; — percentage distribution of the gross revenue of the:companies, including Tele-Capitale Ltée, by sector of operation for 1970 and 1971. ...
FCTD
G.R. Block Research & Development Corporation v. Minister of National Revenuefederal Court — Trial Division (Dubé, J.) February 2, 1987 (Court No. T-118-87), on Application for Writs of Certiorari and Prohibition to Quash Assessment and Collection Actions by the Minister of National Revenue. For Headnote and Judgment to This Case See P. 253. Donald A. Lairdand Her Majesty the Queen, [1987] 1 CTC 255
Block Research & Development Corporation v. Minister of National Revenuefederal Court — Trial Division (Dubé, J.) ...
SCC
McLeod, Surviving Executor of Curry Estate v. Minister of Customs and Excise / McLeod v. Minister of Customs and Excise / In re Income War Tax Act, 1917, [1926] SCR 457
Minister of Customs and Excise / McLeod v. Minister of Customs and Excise / In re Income War Tax Act, 1917, [1926] S.C.R. 457 Supreme Court of Canada McLeod, Surviving Executor of Curry Estate v. Minister of Customs and Excise / McLeod v. Minister of Customs and Excise / In re Income War Tax Act, 1917, [1926] S.C.R. 457 Date: 1926-05-04 Re The Income War Tax Act, 1917, and In The Matter of James B. ...
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”. ...
T Rev B decision
Vir K Handa, Appellant, >>minister of National Revenue, Respondent., [1978] CTC 2256, 78 DTC 1191
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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. ...