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TCC
Burns v. R., [1998] 4 CTC 2149
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. ...
FCA
Ablan Leon (1964) Ltd. v. MNR, 76 DTC 6280, [1976] CTC 506 (FCA)
The separation of legal personality as between one acting in his personal capacity and the same person acting in his capacity qua executor or trustee is as distinct as that of an incorporated company and its chief shareholder: see Salomon v Salomon & Co. ...
TCC
Central Supply Company (1972) Ltd. v. The Queen, 95 DTC 434, [1995] 2 CTC 2320 (TCC)
London & W. Riding Invest. Ltd., [1967] 2 Q.B. 78, [1967] 1 All E.R. 518, at page 802 (D.T.C. 528), where Diplock L.J. said, As regards the contention of the plaintiff that the transactions between himself, Auto-Finance Ltd. and the defendants were a "sham", it is, I think, necessary to consider what, if any, legal concept is involved in the use of this popular and pejorative word. ...
TCC
MacIntyre v. M.N.R., docket 96-223-UI
He now works 40 hours a week under a new owner but in 1993 he was there only — “off and on”. [45]Mr. ...