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Plan € Leasing Limited v. Her Majesty the Queen, [1976] CTC 271 Gibson, J:—For the reasons given in the case of Plan A Leasing Limited v Her Majesty the Queen (Court No T-2224-75) this date, this appeal is allowed with costs, and the matter is directed to be referred back for reassessment not inconsistent with the reasons. ...

The Clarkson Company Limited, the Receiver and Manager of the Property and Undertaking of Rapid Data Systems & Equipment Limited v. ... In N W Robbie & Co, Ltd v Witney Warehouse Co, Ltd, [1963] 3 All ER 613, the Court held that there was no mutuality and therefore no right to set off, but the debt in question had come into existence after the appointment of a receiver. ... Kay, LJ said at page 105: Then it was urged that this claim could not be asserted against the debenture-holders, who had a charge on all the property of the company, inasmuch as Harvey, Brand & Co knew of the debentures. ...

Rudelier Ranches & Livestock Co. Ltd. v. The Queen, 89 DTC 5180, [1989] 1 CTC 417 (FCTD) Dubé, J. ... Nelson Rudelier is also involved in the real estate business and is the sole owner of a holding company, the defendant Rudelier Ranches & Livestock Company Ltd., incorporated in 1973. ... RUDELIER RANCHES & LIVESTOCK COMPANY LTD. (plaintiff) 100% owned by Nelson Rudelier Date of Purchase Date of Sale (1) 540 Helmcken St. ...

R & W Such Holdings Ltd., [1996] 1 CTC 53, 95 DTC 5512 Hargrave P.— This motion, in writing pursuant to Rule 324, is brought by the Crown to strike out the plaintiff’s statement of claim for want of prosecution or, alternatively, by reason of the failure of the plaintiff to provide an affidavit of documents. ... McAlpine (Sir Alfred) & Sons Ltd., [1968] 2 Q.B. 229, 1 All E.R. 543, at page 268-69 (All E.R. 561): 1. ... It would be highly undesirable and indeed impossible to attempt to lay down a tariff — so many years or more on one side of the line and a lesser period on the other. ...

Byrdys & Worms Enterprises Inc. v. Minister of National Revenue, [1998] 1 CTC 135 Nadon J.: UPON MOTION, dated the 1st day of October, 1997, on behalf of the Applicant, pursuant to Rules 344 and 1618 of the Federal Court Rules, for: a) an Order that the Respondent pay to the Applicant costs on a Solicitor/Client basis, or on such other basis as might be found by the Court to be reasonable. ...

Trent Valley Sand & Stone Ltd. v. R., [1997] 2 CTC 207, 97 DTC 5188 Marceau J.A. ...

Lagueux & Freres Inc., 74 DTC 6569, [1974] CTC 687 (FCTD) Décary, J:—This appeal relates to the years 1966 and 1967, when the Minister issued an assessment under which he held that the contracts at issue are contracts of sale, not rental contracts. ... It concerns an amount of $52,134.30, for a traxcavator and a ‘‘Pulpwood” (?) ... In A R Williams Machinery & Supply Co v Morin, [1933] S.C.R. 570, Cannon, J of the Supreme Court, after reviewing the Quebec case law, Said, at page 580: This solution, adopted in several similar cases, is not binding on this Court. ...

Hanley & Company Ltd. in 1977, amounting to $146,238.00 are taxable as income, not as a capital gain as originally reported. ... Hanley & Company Ltd. in accordance with the above, thereby increasing taxable income by $73,114.00. ... But, I also conclude the Minister has raised sufficiently the issue that what occurred here was ”... an adventure... in the nature of trade... ...

Great Atlantic & Pacific Tea Co., [1975] C.T.C. 432, 75 D.T.C. 5283 Collier, J: 1 The plaintiff is claiming from the defendant an “allowable refund” of $474,008.59 and certain other relief. ... The tax and interest were paid on January 22, 1973. 3 Prior to the end of its fiscal year, the plaintiff paid to its shareholders taxable dividends, as follows: June 1, 1971 $ 750,000 December 29, 1971 $2,000,000 February 24, 1972 $1,950,000---------- $4,700,000 4 Those dividends, of course, had been subject to withholding tax. ... Counsel put it this way: As in the case of cumulative taxable income, when one is calculating allowable refundable tax on hand at any particular time, one includes tax payable for taxation years other than the straddle year, only if those years have ended before the particular time; but one include, in any event, the amount specified in respect of the straddle year, whether or not it has ended before the particular time. 11 The defendant fastens on the words in subparagraph 133(9)(b)(ii) “... its [the plaintiff's]... taxable income for that year...” ...

A & a Jewellers Limited, [1977] CTC 428 The Associate Chief Justice:—This is an application under Rule 419(1)(d) for an order striking out the sentence: On or about the 21st day of July, 1976, the defendant was contacted by an official of Excise Tax Collections in Toronto who threatened to send a bailiff to the defendant’s premises or to take proceedings to attach accounts receivable if the amount demanded as aforesaid was not immediately paid. in paragraph 25 of the defence. ...