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Spruce Falls Power & Paper Co., [1953] 2 S.C.R. 407 Date: 1953-10-06 The Minister of National Revenue (Respondent) Appellant; and Spruce Falls Power & Paper Company Limited (Appellant) Respondent. ... Roderick Johnston, Q.C. and Terence Sheard, Q.C. for Spruce Falls Power & Paper Co. ... Solicitors for Spruce Falls Power & Paper Co. Ltd., respondent: Johnston, Sheard & Johnston. ...

L & K Farms Ltd. v. The Queen, docket 98-570-IT-G Date: 19990903 Docket: 98-570-IT-G BETWEEN: L & K FARMS LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... L & K ordered a special tractor powered by a Cummins Diesel engine, which was L & K's choice. ... Even if serial number D-100035 was not inserted into L & K's copy of Form A on December 29, 1993, the goods then passed to L & K. ...

The Delta Glucose case was interpreting the words ‘ ‘ consumable materials ’ as they appeared in Schedule III to the Act at that time, but the words used in Schedule III in the period under consideration in the present case are ‘‘consumed or expended’’ which I consider to be broad enough to include the matrices which are discarded after one use. ... The fact that the matrices are subsequently ‘‘ ‘ consui^d or expended in the process of manufacture” of the rubber stamps as I have found does not alter the fact that before they are so consumed or expended they constitute ‘‘articles’’ rather than ‘‘materials’’. ... Armstrong & Co. Ltd. v. Deputy Minister of National Reve nue for Customs and Excise, [1967] 1 EX.C.R. 346; [1966] C.T.C. 778. 3 +R.S.C. 1927, c. 179. 4 * Judgment October 7, 1969. (1969), 23 D.T.C. 5372; [1969] C.T.C. 574. 5 *Canadian Sales Tax Reports 8561. 6 *Tariff Board Reports 1963-1966, p. 192. 7 ^Tariff Board Reports 1937-1956, p. 7. 8 tTariff Board Reports 1957-1962, p. 215. ...

Goodyear Tire & Rubber Co. of Canada Ltd. et al. v. T. Eaton Co. ... Eaton Co.: Gowling, MacTavish, Osborne & Henderson. Solicitors for Simpsons-Sears Ltd.: Tory, Miller, Thom-son, Hicks, Arnold & Sedgewick. ... Solicitors for General Tire & Rubber Co.: Osler, Hoskin & Harcourt. ...

SARJI Plaintiff- and- MINISTER OF NATIONAL REVENUE (Customs & Excise) Defendant REASONS FOR ORDER INTRODUCTION LEMIEUX J.: (1]        Ahmad A. ... She was wearing several pieces of jewellery.          They were visible.    ... THE MINISTER OF NATIONAL REVENUE (CUSTOMS & EXCISE) PLACE OF HEARING:                MONTRÉAL, QUÉBEC DATE OF HEARING:                   MARCH 16, 1999 REASONS FOR JUDGMENT OF THE HONOURABLE MR. ...

& Co. Ltd. v. Minister of National Revenue, [1957] CTC 186, 57 DTC 1132 THURLOW, J. ... ’ ’ The way in which the Lord Justice Clerk applied the test is also of interest. ... The minutes are: December 11, 1928— Regarding B.C. limits. ‘ ‘—Nothing definite from J. ...

Plaintiff / Defendant by Counterclaim and AP&C ADVANCED POWDERS & COATINGS INC. ... “Nicholas McHaffie” Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-126-19   STYLE OF CAUSE: TEKNA PLASMA SYSTEMS INC v AP&C ADVANCED POWDERS & COATINGS INC   PLACE OF HEARING: HEARD IN WRITING   ORDER AND REASONS: MCHAFFIE J.   DATED: December 5, 2024   WRITTEN REPRESENTATIONS BY: François Guay Jean-Sébastien Dupont Audrey Berteau   FOR THE PLAINTIFF/DEFENDANT BY COUNTERCLAIM Andrew Brodkin Ben Hackett   FOR THE DEFENDANT/PLAINTIFF BY COUNTERCLAIM SOLICITORS OF RECORD: SMART & BIGGAR LLP Montreal, Quebec   FOR THE PLAINTIFF/DEFENDANT BY COUNTERCLAIM GOODMANS LLP Toronto, Ontario FOR THE DEFENDANT/PLAINTIFF BY COUNTERCLAIM   ...

Veuve Clément Bouchard & Euclide Bouchard es qualité v Diane Lepire, [1974] CA 616; 17. ... Union Insurance Society of Canton Limited & André Arsenault, [1961] S.C.R. 766; 22. ... Eugène Lagacé <& George Lagacé v MNR, [1968] CTC 98; 68 DIC 5143; 41. ...

Station Canada & Gulf Terminal Inc v. Minister of National Revenue, [1981] CTC 2044 Roland St-Onge [TRANSLATION]:—The appeal of Station Canada & Gulf Terminal Inc came before me on May 22, 1980 in Quebec City, Quebec. ... Representing the firm of Ménard, Marsan & Associés of Rimouski, Mr Ménard determined a valuation day or “V-Day” value of $0.32 per square foot. The witness Jacques Sauriol, of the firm of Leroux, Beaudry, Picard & Associés Inc, set the value at $0.265 per square foot, without taking improvements into account. ...

Wise in determining indicated after-tax earnings of $99,000: 1977 1976 Adjusted pre-tax earnings $ 70,520 $218,010 Weighting factors 2 1 Average indicated pre-tax earnings, rounded off 120,000 Income tax: Indicated earnings $120,000 Less: 3% allowance for inventory ($673,751) (20.213) $ 99,787 LESS: Income tax at 21% on $99,787 (20,955) Indicated after-tax earnings, rounded off $ 99,000 [Translation.] ... His calculation of the indicated aftertax net earnings is as follows: Average adjusted pre-tax net earnings: 1976 * 254,420.00 1977 111,022.00 Total $365,442.00 divided by 2 Indicated pre-tax earnings * 182,721.00 Less: Income tax: Indicated earnings * 182,721.00 Less: 3% allowance for inventory 0000,000) (19,500.00) * 163,221.00 Less: income tax of 21% on $163,221 * (34,277.00) Indicated after-tax net earnings, * 148,444.00 rounded off * 146,400.00 [Translation.] ... Muller & Co.’s Margarine Ltd., [1901] A.C. 217, another House of Lords decision, Lord Macnaghten said at page 223: What is goodwill? ...