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Thames Bandag & Tire Ltd. v. The Queen, 88 DTC 6417, [1988] 2 CTC 203 (FCTD) Martin, J. ... THAMES BANDAG AND TIRE LIMITED per C/S President THAMES TIRE & AUTO CENTRE (LONDON) INC. per C/S The address of Thames Bandag and Tire Limited and Thames Tire & Auto Centre (London) Inc. is 563 Clarke Road, London, Ontario. ... As a result of the demand by the Royal Bank Thames Bandag and Tire Limited and Thames Tire & Auto Centre (London) Inc. ...

Canada (Minister of Citizenship & Immigration), [1998] 4 CTC 86 Simpson, J.: The Applicant seeks judicial review of a decision of an Immigration Officer (the “Officer”) dated January 27, 1998, wherein the Officer decided there were insufficient humanitarian and compassionate (“H & C”) considerations to recommend a favourable decision under Section 114(2) of the Immigration Act, R.S.C. 1985, c. ... The Applicant filed his H & C application under Section 114 of the Act in March 1997 (the “Application”). ... It is for the Applicant to place all pertinent information before the Officer on an H & C review. ...

A & a Farms LTD v. Minister of National Revenue, [1983] CTC 2532 M J Bonner [ORALLY]:—I am of the view that the appeal must be allowed. ... For example, when he was asked in cross-examination if he had any notes with respect to comparables 5, 6 and 7, and asked further if that land was poor land, he pointed out that that is what makes that land valuable — that being poor land makes it valuable for speculators. ...

Cornella & Jacob Krahn v. The Queen, docket 2000-2487(IT)I (Informal Procedure) ...

Harvey & Company Limited v. Minister of National Revenue, [1988] 1 CTC 2209, 88 DTC 1164 Goetz, T.C.J. ... Harvey & Company Limited ("Harvey"), appeals with respect to reassessments by the Minister of its 1982 and 1983 taxation years. ... The money was lost and the losses were capital losses to Stewart & Morrison Limited. ...

Deloitte & Touche Inc., the Trustee of the Estate of Vancouver Trade Mart Inc., a Bankrupt v. Attorney General of Canada Representing the Minister of National Revenue, [1996] 3 CTC 357 Rouleau J.: — This Applicant came before the Court on August 27, 1996, seeking an extension of time to file its motion record. ...

Richard Perren & Co. v. R., [1997] 2 CTC 2501, 97 DTC 1227 Brulé T.CJ.: These two appeals were heard on common evidence and involve a payment made to Richard Perren in 1989. ... In reassessing the Appellant’s income the Minister has included the following amounts: The Appellant understands that these personal reassessments relate to the Minister’s treatment of $142,800 ($120,000 U.S.) deposited in the U.S. dollar account of Richard Perren & Company Inc. ...

Angus E Barton & Associates Limited v. Minister of National Revenue, [1978] CTC 2301 Roland St-Onge (orally: June 14, 1977):—The appeal of Angus E Barton & Associates Limited came before me on June 14, 1977 at the City of Toronto, Ontario and it is with respect to the appellant’s 1973 and 1974 taxation years. ...

Thomas Jackson & Sons, Ltd. v. Municipal Commissioner, [1935-37] CTC 166 Hudson, J. ... The following shall not be liable to taxation hereunder: ***** (p) profits of a corporation or joint stock company other than a personal corporation accumulated prior to and undistributed at the 31st day of December, 1929, shall not be liable to taxation under subsection (4) of section 8 of ‘‘The Income Tax Act’’. ...

Axler & Palmer Limited v. Minister of National Revenue, [1973] CTC 2167 The Chairman (orally):—This is an appeal by Axler & Palmer Limited against the reassessment of the Minister of National Revenue for the taxation year 1969. ... Therefore, I am satisfied that the appellant Axler & Palmer Limited is, in fact, in a profession within the meaning of paragraph 85F(1)(b). ... In my view the business referred to is the business of a profession as it was carried on by Axler & Palmer Limited as an incorporated company and not in partnership or jointly with any other person. ...