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SCC
Friedberg v. Canada, 93 DTC 5507, [1993] 4 S.C.R. 285, [1993] 2 CTC 306
Canada, [1993] 4 S.C.R. 285 Her Majesty The Queen Appellant v. ... Friedberg Respondent Indexed as: Friedberg v. Canada File No.: 22924. 1993: November 5. ... on appeal from the federal court of appeal Income tax ‑‑ Loss from business ‑‑ Taxpayer claiming deductions for business losses arising out of trading in gold futures ‑‑ Whether losses deductible. ...
SCC
Hodgkinson v. Simms (1994), 117 DLR (4th) 161, 95 D.T.C 5135, [1994] 3 SCR 377
Simms, [1994] 3 S.C.R. 377 Robert L. Hodgkinson Appellant v. David L. ... Simms File No.: 23033. 1993: December 6; 1994: September 30. ... Uttley Ingham & Co., [1978] Q.B. 791. By Iacobucci J. ...
SCC
Gagnon v. The Queen, 86 DTC 6179, [1986] 1 CTC 410, [1986] 1 SCR 264
The Queen, [1986] 1 S.C.R. 264 Jean‑Paul Gagnon Appellant; and Her Majesty The Queen Respondent. ... on appeal from the federal court of appeal Taxation ‑‑ Income tax ‑‑ Computation of income ‑‑ Deductions ‑‑ Allowances payable on a periodic basis ‑‑ Monthly payments to former wife to repay charges affecting her property ‑‑ Whether these payments made pursuant to a judgment deductible ‑‑ Definition of “allowance” in s. 60(b) of Income Tax Act ‑‑ Income Tax Act, 1970‑71‑72 (Can.), c. 63, s. 60(b). ... Beetz J. ‑‑ I‑‑ Facts 2. The facts are not in dispute. ...
SCC
Del Zotto v. Canada, [1999] 1 SCR 3
Canada File No.: 26174. 1999: January 20; 1999: January 21. Present: Lamer C.J. and L’Heureux‑Dubé, Gonthier, McLachlin, Major, Bastarache and Binnie JJ. ... Statutes and Regulations Cited Canadian Charter of Rights and Freedoms , ss. 7 , 8 . ... The answer is no. 2. If so, can these restrictions be demonstrably justified in a free and democratic society under s. 1 of the Canadian Charter of Rights and Freedoms ? ...
SCC
Ensite Ltd. v. R., 86 DTC 6521, [1986] 2 CTC 459, [1986] 2 SCR 509
., [1986] 2 S.C.R. 509 Ensite Limited Appellant v. Her Majesty The Queen Respondent indexed as: ensite ltd. v. r. File No.: 18005. 1986: May 21; 1986: November 6. Present: Dickson C.J. and Beetz, McIntyre, Chouinard and Wilson JJ. ... Appeal dismissed with costs. Solicitors for the appellant: Campbell, Godfrey & Lewtas, Toronto. ...
SCC
Tennant v. M.N.R., 96 DTC 6121, [1996] 1 S.C.R. 305
., [1996] 1 S.C.R. 305 John M. Tennant Appellant v. Her Majesty The Queen Respondent Indexed as: Tennant v. M.N.R. File No.: 24339. 1995: November 8; 1996: February 22. ... exceeds the aggregate of III. Judgments Below A. ...
SCC
Volkswagen Group Canada Inc. v. Association québécoise de lutte contre la pollution atmosphérique, 2019 SCC 53, [2019] 3 SCR 920
Guy Pratte and Stéphane Pitre, for the appellants. ... Johnston and Anne-Julie Asselin, for the interveners. ... Judgment accordingly. Solicitors for the appellants: Borden Ladner Gervais, Montréal. ...
SCC
The Queen v. Imperial General Properties Ltd., 85 DTC 5500, [1985] 2 CTC 299, [1985] 2 SCR 288
., [1985] 2 S.C.R. 288 Her Majesty The Queen Appellant; and Imperial General Properties Limited (formerly Speedway Realty Corporation Limited) Respondent. File No.: 17627. 1985: April 30; 1985: October 31. Present: Beetz, Estey, McIntyre, Chouinard, Lamer, Wilson and La Forest JJ. ... (4). . . one corporation is associated with another. . . if. . . ...
SCC
A.G. (Que.) v. Expropriation Tribunal, [1986] 1 SCR 732
Expropriation Tribunal, [1986] 1 S.C.R. 732 Attorney General of the Province of Quebec Appellant; and Expropriation Tribunal, Judge Léon Nichols and Laurent Cantin Respondents; and Alfred Francoeur and Robert Bernier Mis en cause. File No.: 18359. 1986: February 4; 1986: June 12. Present: Beetz, Chouinard, Lamer, Le Dain and La Forest JJ. ... Appeal dismissed. Marcus Spivock, for the appellant. ...
SCC
Friesen v. Canada, 95 DTC 5551, [1995] 3 SCR 103
Canada, [1995] 3 S.C.R. 103 Jake Friesen Appellant v. ... Cases Cited By Major J. Followed: Bailey v. M.N.R., 90 D.T.C. 1321; Weatherhead v. ... The Queen, 91 D.T.C. 5038. Statutes and Regulations Cited Income Tax Act , S.C. 1970‑71‑72, c. 63, ss. 3 , 5 , 9 , 10 , 13(7) , 18(2) , 38 , 39 , 41 , 45(1) , 48 [rep. 1994, c. 21, s. 19], 54(b), 54.2, 63(3)(c), 70, 110.6(4)(f), 111, 127.2(6)(a), 127.3(2)(a), 248(1) "appropriate percentage", "balance‑due day", "business" [rep. ...