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(Bill) Tainsh & Associates Limited v Her Majesty the Queen, [1995] 1 CTC 2931 Beaubier J.T.C.C. ...

O & M Investments LTD v. Minister of National Revenue, [1985] 2 CTC 2207, 85 DTC 535 Christie, ACJTC:—The issue is whether the profit realized by the appellant on the purchase and subsequent sale of real estate located at the intersection of 109th Street and 85th Avenue in Edmonton ("the property") is ordinary income or capital gain. ...

& M. Johnson Contracting Ltd. v. R., [1998] 3 CTC 2583, 98 DTC 1925 Mogan T.C.J.: The only issue in this appeal is the interpretation and application of subsection 152(6) of the Income Tax Act. ... Subsection 152(6) seems to impose some obligation on the Minister because the operative clause begins with the words “the Minister shall reassess... ”. ...

Trans World Oil & Gas Ltd. v. The Queen, 95 DTC 260, [1995] 1 CTC 2087 (TCC), briefly aff'd 98 DTC 6060 (FCA) Bowman J.T.C.C. ... Trans World Oil & Gas Ltd. ("Trans World U.S.") was a corporation incorporated under the laws of the state of Montana and resident in the U.S. for the purposes of the Act. ...

Signed at Ottawa, Canada, the 25 th day of August 2004.         “Lucie Lamarre” Lamarre J.     ...   [...]             Q. And they absolutely must report that they worked?             ... Skidooing on trails Trout fishing Pheasant hunting Skidooing on trails *1 *2 *3         *1 Last week of April:    - major clean-up of site                                      - preparing cottages and launches     *2 First weekend in May:- opening for archery tournament     *3 First two weekends in September: - major clean-up of site- storing launches and fishing equipment- clearing and maintaining trails-              APPENDIX C- TABLE 3                                                                             APPENDIX C- TABLE 3   POURVOIRIE AU PAYS DE RÉAL MASSÉ INC.     ...

Signed this 23rd day of April 2003.   " Murray F. Cain" D.J.T.C.C.       ... DIAMOND, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent,   AND     Docket: 97-34(UI)   JOSEPH DIAMOND, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent,   AND   Docket: 97-263(UI) DAVID KEOUGH, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.     ... A.        It's completely different.   Q.        You're saying now that they're completely –   A.        ...

Signed at Montréal, Québec, this 4th day of June 2014.   “Robert J. Hogan” Hogan J.       ... Hogan DATE OF JUDGMENT: June 4, 2014   APPEARANCES:   Agent for the Appellant: Gerald Friesen Counsel for the Respondent: Penny Piper Hugh Crawley (student-at-law)   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]   [1984] C.T.C. 2922. [2]   2011 TCC 539. ...

An application for leave to appeal to the SCC was dismissed. [11]       [22]         It is well accepted that an obiter dictum is not a binding judicial opinion. ... [Emphasis added.] [40]         The Nouveau Petit Robert [37]   considers “ par suite de ” to be synonymous with “ à cause de ” or “ en conséquence de ”. ...   [32] Supra note 10 at para. 23. [33]             Ibid. at para. 15 [34]             Ibid. [35]             http://www.oed.com/search? ...

Signed at Ottawa, Canada, this 26th day of May 2014.   “Robert J. Hogan” Hogan J.       ... Hogan DATE OF JUDGMENT: May 26, 2014   APPEARANCES:   Agent for the Appellant: Grant Settee Counsel for the Respondent: Larissa Benham Hugh Crawley (student-at-law)   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]   [1986] 3 F.C. 553, 1986 CarswellNat 366. [2]   [2001] 2 S.C.R. 983, 2001 SCC 59 ...

The Queen, 2015 DTC 1158 [at at 1012], 2015 TCC 167     Docket: 2011-3317(IT)G BETWEEN: Hill Fai Investments Ltd., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Chun Fai Holdings – Land             $ 110,000.00   b.  Chun Fai Holdings – Security 3,766.88   c.  ... Relevant Statutory Provisions Income Tax Act R.S.C. 1985, c. 1 (5th Supp.)     39 (1) Meaning of capital gain and capital loss − For the purposes of this Act,  ...   ...