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FCTD

Norman A. Mintzer v. Her Majesty the Queen, [1995] 1 CTC 220, 95 DTC 5131

Zhelka, [1967] 2 O.R. 565, 64 D.L.R. (2d) 457; Smith, Stone & Knight Ltd. v. ... Additionally, in Smith, Stone & Knight Ltd. v. Birmingham Corp., [1939] 4 All E.R. 116 (K.B.), Atkinson J. came to the conclusion that a parent company could sue the persons responsible for damage caused to one of its subsidiaries. ... At page 87 of his text Construction of Statutes (2nd ed. 1983), Driedger fittingly summarizes the basic principles: "... the words of an Act are to be read in their entire context and in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act and the intention of Parliament". ...
FCTD

Smith v. The Queen, 87 DTC 5355, [1987] 2 CTC 138 (FCTD)

There were 64,000 issued and outstanding common shares without par value of Amherst Quarries (1969) Limited, held as follows: $ H.M. ...
FCTD

Asamera Oil (Indonesia) Ltd. v. The Queen, 73 DTC 5274, [1973] CTC 305 (FCTD)

Article 6 Associates of Asamera (a) Asamera has the right to associate with it under this Agreement Plymouth Oil Company of Pittsburgh, Pennsylvania and/or Benedum-Trees Oil Company and/or Hiawatha Oil & Gas Company and/or any subsidiary (or successor of said companies acceptable to Asamera). ()b Asamera shall have the right to associate any other parties under this Agreement only with the express approval of Permina. ...
FCTD

Richstone v. MNR, 72 DTC 6232, [1972] CTC 265 (FCTD), briefly aff'd 74 DTC 6129 (FCA)

.”, and further must reasonably be regarded as “... having been received... in consideration or partial consideration...” for the covenants not to compete.* [1] The appellant, on the other hand, asserts that on the true construction of the material documents, particularly the notarial deed, the transaction in question was fundamentally a sale of assets: the shares and whatever other interests Louis and Harry had in the four companies, their rights to carry on a bakery business for 25 years, and their rights to the use of the name Richstone in any business (see clauses first, second, third and fourth of the notarial deed) for 25 years. ...
FCTD

Harris v. R., 98 DTC 6072, [1998] 2 C.T.C. 325, [1998] 2 C.T.C. 88 (FCTD)

& Mary, sess 2, c. 2) s.1 Article 9 prohibits impeaching or questioning proceedings in Parliament. ...
FCTD

The Queen v. Lavers, 78 D.T.C 6230, [1978] CTC 341 (FCTD)

It was stated in this way by Parke, B (Becke v Smith (1836), 2 M & W 191 at p 195): “It is a very useful rule, in the construction of a statute, to adhere to the ordinary meaning of the words used, and to the grammatical construction, unless that is at variance with the intention of the legislature, to be collected from the statute itself.” ...
FCTD

Bank of Nova Scotia v. The Queen, [1980] CTC 57, 80 DTC 6009 (FCTD), aff'd 81 DTC 5115, [1981] CTC 162 (FCA)

The situation is almost identical to that considered in the case of Greig (Inspector of Taxes) v Ashton, [1956] 3 All ER 123 at 125, where Harman, J stated: The portion of the convention providing for double taxation relief with the United States appears in the Schedule to the Double Taxation Relief (Taxes on Income) (USA) Order, 1946 (SR & C 1946 Nc 1327), of which art XIII(2) provides: “Subject to such provisions... as may be enacted in the United Kingdom, United States tax payable in respect of income from sources within the United States shall be allowed as a credit against any United Kingdom tax payable in respect of that income.’’ ...
FCTD

Cornforth v. The Queen, 82 DTC 6058, [1982] CTC 45 (FCTD)

Another expedient to indicate a plurality of members would be to adopt a style such as: “Cornforth & Co” or “Cornforth and Associates”. ...
FCTD

Re MNR and Chrysler Canada Ltd., 91 DTC 5526, [1991] 2 CTC 156 (FCTD)

.: Relief Requested This is an application by the Minister of National Revenue under subsection 174(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ...
FCTD

Parsons v. MNR, 83 DTC 5329, [1983] CTC 321 (FCTD), rev'd 84 DTC 6345, [1983] CTC 352 (FCA)

By Interpretation Bulletin IT-368 dated March 28, 1977 and entitled, “Corporate Distributions Clearance Certificates” a wide application is given to subsections 159(2) and (3) by the Minister, Paragraphs 1, 2 and 3 of that Bulletin are those relevant in this matter. ...

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