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TCC

Red Deer Adviser Publications Ltd. v. MNR, 89 DTC 520, [1989] 2 CTC 2315 (TCC)

.: Red Deer Adviser Publications Ltd. appeals from a reassessment of income tax for its 1981 taxation year. ...
FCTD

Burgess v. The Queen, 91 DTC 5076, [1991] 1 CTC 163 (FCTD)

Whether the without prejudice” qualification in the letter of January 26, 1982 would vitiate the arrangement as an agreement is a question I have not addressed. ...
TCC

Kraft v. Minister of National Revenue, 99 DTC 693, [1999] 3 CTC 2185 (TCC)

. = whole body, company. 6. Used by Tindale to translate [illegible text] in the N.T., and much used by the Eng. ...
FCTD

McCaffrey v. The Queen and the Minister of National Revenue, 93 DTC 5009, [1993] 1 CTC 15 (FCTD)

Such arrangements as he did make for the receipt of mail during his absence from Canada between March 1988 and December 1989 broke down but that, surely, cannot be laid at the feet of the Minister who acted throughout in the manner required by the Act. ...
TCC

Young v. The Queen, 92 DTC 2387, [1993] 1 CTC 2015 (TCC)

Paragraph 4 also provides that Exhibit A-2 is "deemed to be terminated" and the Youngs discharge KFC from any claims and demands... arising out...” of Exhibit A-2. ...
TCC

Omstead v. MNR, 91 DTC 1244, [1991] 2 CTC 2615 (TCC)

.: By assessment, notice of which was mailed June 26, 1987, the respondent assessed the appellant to tax for the 1985 taxation year and levied interest of $10,790.88 pursuant to subsection 161(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ...
TCC

Buckman v. MNR, 91 DTC 1249, [1991] 2 CTC 2608 (TCC)

(formerly Laventhol & Horwath Ltd.) (the "Trustee") was appointed as trustee in bankruptcy, which appointment was confirmed at a meeting of creditors on September 2, 1986. 3. ...
TCC

Gestion Guy Ménard Inc. v. MNR, 93 DTC 1058, [1993] 2 CTC 2793 (TCC)

With respect to this agreed statement of facts, counsel for the respondent noted that the expression "made investments in treasury bills” in paragraph 2 should not be understood as indicating a conclusion in law and that the expression purchased treasury bills” would be more appropriate. ...
TCC

Endres v. R., 98 DTC 1101, [1998] 1 CTC 2259 (TCC)

Henry and Louise guaranteed Pro Gro’s loan of almost $1,000,000 U.S. at Wachovia Bank & Trust Company in Elizabeth City. ...
TCC

Fleur de Lys Warehousing Ltd. v. MNR, 91 DTC 1343, [1992] 2 CTC 2158 (TCC)

However, the next question to be asked is is that situation affected by the fact that the amounts held to be payable by the Judgments of Judge Ferg might have been varied if the appeals had been successful in whole or in part? ...

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