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James Richardson & Sons Limited v. Minister of National Revenue, [1982] CTC 248, 82 DTC 6211 Le Dain, J:—The section 28 application must be dismissed for lack of jurisdiction on the ground that a requirement for information or documents issued under subsection 231(3) of the Income Tax Act, SC 1970-71-72, c 63. is not a decision required by law to be made on a judicial or quasi-judicial basis within the meaning of section 28 of the Federal Court Act, RSC 1970, c 10 (2nd Supp). Cf MNR v Coopers & Lybrand, [1979] 1 SCR; [1978] CTC 829; 78 DTC 6528. ...

Trans World Oil & Gas Ltd. v. R., [1998] 3 CTC 37 Pratte J.A.: We do not need to hear you, Mr. ...

Deputy Minister of National Revenue (Customs & Excise), [1998] 3 CTC 227 Décary J.A.: Subsection 68(1) of the Customs Act as it read prior to December 1995, required that an appeal of a decision of the Canadian International Trade Tribunal be made with leave of a judge of the Trial Division of the Federal Court within ninety days after the date the decision was made. ... C.A.); Deputy Minister of National Revenue (Customs & Excise) v. Philips Electronics Ltd. (1993), 151 N.R. 178 (Fed. C.A.); Deputy Minister of National Revenue (Customs & Excise) v. Wilbur- Ellis Co. of Canada (1995), 129 D.L.R. (4th) 579 (Fed. ...

Hudson Bay Mining & Smelting Co. v. R., 99 DTC 5269, [1999] 3 CTC 76 (FCA) Strayer J.A.: This is an appeal from a judgment of the Tax Court of Canada. ... Thomas Summerson & Sons Ltd. [1] and R. v. Immobilière Canada Ltd. [2] are distinguishable in that they each involved the purchase of a debt instrument by someone other than the debtor under that instrument. ...

Coopers & Lybrand Limited, Agent for Mercantile Bank of Canada and Receiver and Manager of Venus Electric Limited, [1980] CTC 406, 80 DTC 6323 Urie, J:—The respondent seeks to have this Court reconsider its judgment herein on two grounds: (a) that the sum referred to on pages 15 and 16 of the reasons for judgment in respect of the amount which the respondent had available to it to pay on account of wages was $190,270 rather than $196,207.01 as shown therein; (it has been conceded by the appellant that the latter figure is incorrect and the proper figure for inclusion in the reasons is $190,270 and the reasons for judgment will be so amended), and (b) that the pronouncement as it relates to costs does not agree with the reasons. ... While the applicant, Coopers & Lybrand Limited, quite properly brought to the Court’s attention the error in the figures shown on pages 15 and 16 of the reasons, correction of such error could have been accomplished quite simply by applying to the Court to effect the necessary correction without combining that application with the application for reconsideration of the Court’s disposition of costs. ...

Deputy Minister of National Revenue for Customs & Excise v. Steel Company of Canada Limited, [1983] CTC 258, 83 DTC 5301 Heald, J:—This is an appeal on a question of law pursuant to leave granted by this Court, from a declaration of the Tariff Board dated January 13, 1982. ... Subsection 1(a) of Part XIII uses the words “... imported by manufacturers or producers for use by them...” ... The decision of the Supreme Court of Canada in the case of Irving Oil Ltd v The Provincial Secretary of the Province of New Brunswick [1980] 1 S.C.R. 787, is authority for the view that “... the requirement of direct use is fulfilled irrespective of the percentage of use that may be ascribed to the process of manufacture as opposed to other processes such as storage and distribution.” [5] Accordingly, it is my conclusion that while the Tariff Board did not err in law in deciding that the columns in issue are parts of the cranes and therefore not subject to the sales or consumption tax imposed by section 27 of the Excise Tax Act, it erred in declaring that only the portions of the columns designed to support the overhead cranes are exempt from the sales tax. ...

Qit-Fer & Titane Inc. v. R., [1996] 2 CTC 30 Marceau J.A.:- In our view, this appeal must not succeed. ...

B & J Music Ltd., 83 DTC 5074, [1983] CTC 50 (FCA) Thurlow, CJ:—The issue in this appeal is whether the taxable income of the respondent for the taxation years 1972, 1973, and 1974, when the respondent did not qualify for a tax deduction as a Canadian controlled private corporation, must be brought into account in computing its “cumulative deduction account” for the purposes of subsection 125(1) of the Income Tax Act, for the taxation years 1975, 1976 and 1977 when the respondent did qualify as a Canadian controlled private corporation. ... His view was expressed in the following paragraph from his reasons: In my view, section 125 of the Income Tax Act is a special section affording “Canadian-controlled private corporation” special tax treatment and it does not in any of its provisions refer to any other corporations; and further Parliament did not legislate in this section to deny the so-called small business deduction to any corporation such as B & J Music Limited which was not in 1971 a “Canadian controlled private corporation”. ...

Peter Cundill & Associates Ltd. v. Her Majesty the Queen, [1991] 2 CTC 221, 91 DTC 5543 Mahoney, J.A. [Marceau and MacGuigan, JJ.A concurring]:—This is an appeal from a reported decision of the Trial Division [1991] 1 C.T.C. 197; 91 D.T.C. 5085, which dismissed the appellant's appeal against its 1985 and 1986 income tax assessments imposing a 25 per cent withholding tax on fees paid to it to Peter Cundill & Associates (Bermuda) Ltd., hereafter "the Bermuda company". ...

Collier & Son Ltd. v. The Deputy Minister of National Revenue for Customs and Excise, [1986] 2 CTC 375 Stone, J. ... Russell & Sons Ltd., [1973] 1 Q.B. 336 (C.A.). That case involved the time within which an action could be commenced for a fatal accident and it was held that the action had been commenced “within three years” laid down by the statute when it was commenced on the next day after that period had expired, the court office being closed on the last day of the period which was a Sunday. ...