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They are: …] find as a fact that the accused Bruce Relkie was the “directing mind” of the company respecting the filing of refund applications, in accordance with the identification theory of liability set out by the Supreme court of Canada in Canadian Dredge and Dock Company Ltd. v. ...

.: — Grant Wilson (the “Taxpayer”) appeals a reassessment of his 1978 Income Tax Return on the basis that the Minister of National Revenue (“Revenue Canada”) failed to reassess with due dispatch following a notice of objection as required by subsection 165(3) of the Income Tax Act, S.C. 1970-71-72, c. 63 (the “Act”). ...

Procter & Gamble Co. (1985) 5 C.P.R.(3d) 417, 62 N.R. 364, at page 418 (N.R. 365) (F.C.A.). 2 [1996] 3 C.T.C. 74, (sub nom. ...

Canada (Minister of Employment & Immigration). (1991), [1992] 1 F.C. 133 (Fed. ...

Pinard & Pinard (1974) Ltée (hereinafter “Pinard Ltée”) was founded in 1927. ...

., granted advances totalling some $63,000 to Cordeau between February and May 1996. (...)? ...

Dans l’arrêt MNR v Goldsmith Bros Smelting & Refining Company Limited, [1954] S.C.R. 58; [1954] CTC 28; 54 DTC 1011, des frais légaux déboursés à défendre la compagnie contre une accusation de participation à une combine illégale ont également été adjugés comme étant déductibles. ...

MNR v Sissons, [1969] S.C.R. 507; [1969] CTC 184; 69 DTC 5152. 4 + Both parties referred to the following cases: MNR v Sissons, (already cited) Steeves v The Queen, [1976] CTC 470 aff’d [1977] CTC 325; 76 DTC 6269: 77 DTC 5414; The Queen v Woods, [1977] CTC 597; 77 DTC 5411. ...

I do not think it of any assistance in interpreting the words ‘“.. personal property... situated on a reserve.. ...

(Cayzer, Irvine & Co, Ltd v Commissioners of Inland Revenue, page 491 ante.) ...