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Lunham & Moore Ltd. v. R., [1975] C.T.C. 183, 75 D.T.C. 5131 Heald, J: 1 The plaintiff was incorporated in 1947 under the name of Lunham & Moore Tankers Limited and has carried on since then the business of operating a shipping company involved basically in bulk cargo service trading around the world. ... In the alternative, the defendant pleads “... that the proceeds received by the Plaintiff from the sale of the 17,000 Camflo shares were payments made to it as interest or as a bonus in the nature of income with respect to...” subject debentures (see paragraph 6 statement of defence). 14 On the facts here established in evidence, I have concluded that the plaintiff's submissions as to the true nature of subject transaction are correct. ...

They were employees of and had assigned their rights in the inventions to Smith, Kline & French Laboratories Limited, a United Kingdom company, which owns the Canadian patents for these processes. Smith, Kline & French Canada Ltd. is a Canadian company licensed by the patent owners to sell the medicine in Canada which it does under the name Tagamet as a prescription drug. ... The applicant, in stressing the general principle of "openness" of court records also referred to Samuel Moore & Co. v. ...

Innovation and Development Partnership / Idp Inc. v. Her Majesty the Queen, [1993] 2 CTC 88 Cullen, J. ... However, my concern is that if indeed there was “ uncertainty” as to which documents the defendants required and if the plaintiff felt that clarification would not come from the defendant, why did the plaintiff choose not to produce documents instead of simply going to the Court to ask for clarification of the order? ...

And Dumas & Voyer, Ltee. And Her Majesty the Queen in Right of Canada, [1989] 1 CTC 5 Pinard, J. ... DXD 635902" — is not specified in any of the three deeds of pledge mentioned above. ...

TDX Exploration & Mining Ltd. v. R., [1999] 4 CTC 148, 99 DTC 5405 Reed J. ... Revenue Canada (Customs, Excise & Taxation) (1996), 96 D.T.C. 6347 (Fed. ...

L & M Wood Products Ltd, North Battleford Lumber and Post Sales LTD and Glaslyn Forest Products LTD v. ... The plaintiffs L & M Wood Products Ltd and North Battleford Lumber and Post Sales Ltd are appealing their income tax assessments by the defendant for the taxation years 1968 and 1969. ...

Coppley Noyes & Randall Ltd. v. The Queen, 91 DTC 5291, [1991] 1 CTC 541 (FCTD), varied on appeal 93 DTC 5196, 5508 (FCA). ... Willson, the chartered accountant with the firm of Clarkson Gordon (now Ernst & Young), who was responsible for auditing the plaintiff's books. ... There was some suggestion in the presentation of this case that the concept ” reserve for doubtful debts" found in paragraph 20(1)(l) of the Act is different from the concept ” reserve for doubtful accounts" used in the preparation of financial statements, because the terminology in which each is expressed differs. ...

Block Research & Development (1981) Corp. v. MNR, 87 DTC 5137, [1987] 1 CTC 253 (FCTD) Dubé, J. ...

Vaughan’s Moving & Storage Co Ltd, and Keith Vaughan v. Her Majesty the Queen as Represented by the Minister of National Revenue, [1984] CTC 333 The Associate Chief Justice:—This action came on for trial at Yorkton, Saskatchewan, on October 4, 1983. ...

On December 21, 1965 the appellant issued the following cheques to the various trusts: President’s trust $46,726 Secretary’s trust 54,346 Vice-president’s trust 30,680 Total — $131,752 These cheques were negotiated by the three trusts and the proceeds deposited in bank accounts in the names of the three respective trusts. ... The Minister’s action in assessing the appellant for the taxation years under review can be expressed in summary form as follows: Amount Contri Amount allowed buted to Fund as a deduction Amount Year by Appellant by the Minister Disallowed 1965 $131,752 $ 3,752 $128,000 1966 9,991 3,691 6,300 1967 9,991 3,891 6,100 $151,734 $11,334 $140,400 The sums of $128,000, $6,300 and $6,100 which were disallowed by the Minister represent the amounts expended by the trusts in the respective taxation years to acquire Class “B” preferred shares of the appellant. ... The amount of pension is provided in paragraph 2.3 as follows: Amount of Pension The Annual Pension payable to a Participant shall be as follows; — (a) For each year of service subsequent to his date of entry into the Plan, each Participant will receive an annual pension equal to 2% of the average of the best six years earnings in the employ of the Company less any pension being purchased in respect to such service by the Company, and by any other registered pension plan of the Company. ...