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TCC

Harvey Kalef v. Minister of National Revenue, [1992] 1 CTC 2771, 92 DTC 1450

Imaginamics, in tum, owned all of the issued and outstanding shares of the Bynamics Corporation (” Bynamics"). ...
FCTD

Crestbrook Forest Industries Ltd. v. Her Majesty the Queen, [1991] 2 CTC 195, 91 DTC 5521

Thomson & Associates Ltd. of Victoria, B.C., to make a survey of pulp and newsprint pricing discounts and commissions in that industry. ...
FCTD

Her Majesty the Queen v. Robert Duncan and Stephen Petroff, [1991] 2 CTC 360, 91 DTC 5615

.), enunciated the test to be met with respect to the previous subsection 225.2(1): ”... the issue is not whether the collection per se is in jeopardy but rather whether the actual jeopardy arises from the likely delay in the collection thereof. ...
TCC

Clarence Cocks v. Minister of National Revenue, [1991] 2 CTC 2023, 91 DTC 688

He confirmed Exhibit A-25 which was a Summary of Farm & Employment Income between 1985 and 1989 but indicated there would be small differences in total. ...
TCC

Norman C. Soldera v. Minister of National Revenue, [1991] 2 CTC 2097, 91 DTC 987

Furthermore, the matter of the appellant's existing liability prior to the issue of the 1986 Order in respect of the maintenance payment that had fallen in arrears, was expressly dealt with in paragraph 3 of the 1986 Order which provides that, leaving out certain expletive words: ”... the arreas of maintenance as of May 31, 1986... are hereby fixed at $7,500.00.” ...
TCC

Jim S. Twigg v. Minister of National Revenue, [1991] 2 CTC 2112, 91 DTC 1059

The firm was known as Robinson, Twigg, & Ketilson and in the first six months, he made only $5,000, whereas his partner made $19,000. ...
TCC

Constant Charleson v. Minister of National Revenue, [1991] 2 CTC 2236, 91 DTC 844

The word "business" is defined by the Shorter Oxford English Dictionary on Historical Principles as ”... ...
TCC

Kodandaram Balasubramian v. Minister of National Revenue, [1991] 2 CTC 2812

Three days later the bank sent a firm of chartered accountants, Raymond, Chabot, Martin & Paré ("Raymond, Chabot”) to audit Process. ...
TCC

Ken Clayholt v. Minister of National Revenue, [1990] 2 CTC 2163, 90 DTC 1543

The remainder resulting from this subtraction was then integrated with the amounts added to the appellant's reported income in the reassessments issued on August 19, 1983 as follows: 1978 1979 1980 1981 Income Reported $41,488 $15,253 $ 5,667 $18,813 Reassessment August/83 9,762 35,784 4,498 6,356 Sub-Total 51,250 51,037 10,165 25,169 Adjustment per Net Worth (14,670) (23,468) 22,138 2,489 Income per Net Worth $36,580 $27,569 $32,303 $27,658 The bottom line in the above table was the amount used by the respondent as “total income" for purposes of issuing the notices of reassessment dated October 8, 1985 which are the assessments under appeal herein. ...

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