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BCSC decision

Jarman v. Canada, [1998] 3 CTC 398

John & Murray Motors Ltd. (1979), 12 B.C.L.R. 155 (B.C. C.A.). I do not understand Revenue Canada to disagree with the proposition that “due diligence” may constitute a defence. ...
BCSC decision

R. v. Ling, [1999] 3 CTC 386

Canada (Director of Investigation & Research) (1990), 76 C.R. (3d) 129 (S.C.C.) and British Columbia (Securities Commission) v. ...
BCSC decision

Walsh Estate v. Minister of Finance (B.C.), [1979] CTC 251, at 257 (BCSC)

He relied upon three authorities, as follows: Master in Equity of the Supreme Court of Victoria & Pearson, [1897] AC 214 (JCPC). ...
BCSC decision

Estate of Andrew Lawrence Carper v. Minister of Finance of British Columbia,, [1969] CTC 388

& Cr. 359, Lord Chancellor Cottenham adopts the definition of Lord Eldon in Ex parte Pye (supra) and says, p. 367: “Lord Eldon says, it is a person ‘meaning to put himself in loco parentis; in the situation of a person described as the lawful father of the child’; but this definition must, I conceive, be considered as applicable to those parental offices and duties to which the subject in question has reference, namely, to the office and duty of the parent to make provision for the child. ...

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