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EC decision
Minister of National Revenue v. Wilbrod Bherer, [1967] CTC 272, 67 DTC 5186
Aux termes de l’article 139(1) (e), le mot ‘ entreprise”, dans ce statut, ‘‘comprend une profession”, et selon l’article 139(1) (ab), le mot ‘‘charge’’ signifie “le poste d’un particulier lui donnant droit à un traitement ou rémunération déterminée ou constatable’’ et l’expression “fonctionnaire” signifie ‘‘une personne détenant une telle charge’’. ...
FCTD
Bendix Automotive of Canada Ltd. v. R., [1975] C.T.C. 464, 75 D.T.C. 5326
This actual valuation was established on the basis of the valuation by three experts, one of whom, Mr Madison H Haythe, vice-president of the well-known investment firm of Morgan Stanley & Co, testified in Court. ...
FCTD
Bank of New York v. Minister of National Revenue, [1975] C.T.C. 497, 75 D.T.C. 5340
I see no reason for so limiting the scope of the words in section 24, particularly the words authorizing the Minister at any time to “... assess, re-assess, or make additional assessments upon any persons... for duties, interest and penalties”. ...
FCTD
Thrasher v. R., [1975] C.T.C. 66, 75 D.T.C. 5029
The owners insisted on selling the whole of their properties, or none at all. 11 In order of date, the deeds of purchase, and the agreed sale prices, were as follows: Mary St Louis-- April 5, 1965-- $165,750 LaPorte-- May 20, 1965-- $ 35,000 James St Louis-- June 1, 1965-- $150,000 12 The transactions were ultimately paid in cash, except in respect of the James St Louis farm. ...
FCTD
Specht v. R., [1975] C.T.C. 126, 75 D.T.C. 5069
It is, as applied to this case, “... his income for the year from all duties performed by him in Canada...”. 14 As has been said over and over again, the statute does not define “income”. ...
TCC
Morency v. R., [1998] 2 C.T.C. 2024, 98 D.T.C. 2228
As regards the appellant's appeal, counsel for the appellant said he agreed there had been an appropriation of funds in the amount of $7,000 but argued that there was no appropriation of funds in the amount of $35,000 because the issue of capital stock to the appellant was a mistake. 19 Counsel for the appellant referred to Lord, Sasseville and Bruneau, Les principes de l'imposition au Canada, Wilson & Lafleur, 10th ed., and in particular to paragraph 4.3.1.5, pp. 81 and 82, titled [TRANSLATION] “False statement or omission made knowingly”: [TRANSLATION] Thus, in Thibault v. ...
TCC
Glenex Industries Inc. v. R., 97 D.T.C. 291, [1997] 3 C.T.C. 2217
Scott Davidson. 13 The Respondent called one witness, an evaluation expert — Mr. ...
EC decision
J. Mastai Ravary v. Minister of National Revenue, [1960] CTC 228, 60 DTC 1157
Thorson, Président de cette Cour, décrit ainsi la position des parties dans les causes en appel des décisions de la Commission d’Appel de l’Impôt sur le Revenu (p. 207, in fine): “... ...
EC decision
Harvey Clarke Smith v. Minister of National Revenue, [1960] CTC 391, 60 DTC 1282
’?’’ The test is not always easy to apply, for there is no single criterion by which the question may be resolved, and cases frequently arise in which there are circumstances or facts pointing to both conclusions. ...
EC decision
Hersch Fogel v. Minister of National Revenue, [1959] CTC 227, 59 DTC 1182
It is quite true that they preferred not to sell them if a sale could be avoided, but the statement in para. 11 of the case is quite plain, that ‘ the possibility of the sale of the foreign patents or rights has always been contemplated by the appellant company in respect of such interest as it possessed in the foreign patents.’ ...