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TCC

Fording Coal Limited v. Her Majesty the Queen, [1995] 1 CTC 2734

(See Maritime Telegraph & Telephone Co. v. The Queen, [1992] 1 C.T.C. 264, 92 D.T.C. 6191 (F.C.A.), Anderson v. ... Britannica World Language Dictionary, Funk & Wagnail's New Standard Dictionary of the English Language, The Random House Dictionary of the English Language, The Living Webster Dictionary and Thorndike-Barnhard (American dictionary). ...
TCC

Bohdan Barabash and Wolodymyr Barabash v. Minister of National Revenue, [1993] 2 CTC 3080, 93 DTC 1436

That would have been Field & Field, apparently. Definitely not, she said. ... She confirmed that her telephone call to Field & Field was April, May, June, 1985. ...
TCC

Collins v. R., [1998] 3 CTC 2980

. +. An appropriately qualified person must certify the mental or physical handicap is the reason the patient requires that the school specially provide the equipment, facilities or personnel for the care or the care and training of individuals suffering from the same handicap. ... Stedman’s Medical Dictionary- 25th Edition (Williams & Wilkins) offers this definition: handicap- A physical, mental, or emotional condition that interferes with an individual’s normal functioning. ...
EC decision

Anaconda American Brass Limited v. Minister of National Revenue, [1952] CTC 116, 52 DTC 1111

The tax in question was imposed by Section 3 of The Excess Profits Tax Act, 1940, which read: 4 3. ... By ‘‘clearly’’ he meant 4 fairly” or ‘‘accurately’’ or, to be more precise, “most nearly accurately’’. ...
TCC

Burns v. The Queen, 94 DTC 1370, [1994] 1 CTC 2364 (TCC)

At page 318 (D.T.C. 6164) of his judgment, Décary, J. stated: The question is whether the debts at issue were in fact acquired "... for the purpose of gaining or producing income from a business or property....” ...
FCTD

Ward v. The Queen, 88 DTC 6212, [1988] 1 CTC 336 (FCTD)

The defendant argues (refer paragraph 18 of the statement of defence) that the golf course operation should be characterized as "an adventure in the nature of a trade” and that once that is done, then, generally accepted accounting principles should be applied to require the plaintiff to deduct all expenses incurred with respect to the venture as expenses for the year in which the property was disposed of ("the year in which the adventure was completed") in this case 1979. ...
TCC

Byrt v. MNR, 91 DTC 923, [1991] 2 CTC 2174 (TCC)

Fetterly of Calgary, "decided to do something" to protect their interests and engaged the Regina law firm of MacPher- son, Leslie & Tyerman. ...
OntCtGD decision

R. v. Castelli, 92 DTC 6556, [1993] 1 CTC 76 (Ont. Ct. GD)

Reliance is also placed upon the R & J Machine and Engineering Limited and The Queen, (unreported) Salhany, J., 1982. ...
TCC

Langdon v. The Queen, docket 95-3718-IT-G

This result is substantiated by the evidence of the Appellant and the documentation produced. d) & e) Cranbrook Condominiums and East Second Avenue [115] With respect to the Cranbrook Condominiums and the East Second Avenue property, counsel took the position that there were two issues. (1) Did the Appellant properly report the gains realized in these transactions when he filed his 1988 taxation return? ...
SCC

The King v. Bureau, [1949] SCR 367

No goods shall be imported into Canada in any vehicle, ' other than a railway carriage, or on the person, between sunset and sunrise of any day, or at any time on a Sunday or a statutory holiday, except under a written permit from a collector, and under the supervision of an officer. ...

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