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FCTD

Hillsdale Shopping Centre Limited v. Minister of National Revenue, [1977] CTC 402, 77 DTC 5256

In 1953 he purchased the assets owned by the 1935 company from the estates of the then deceased original partners and shareholders and incorporated a new company under the name of McCallum Hill & Co Limited (hereinafter referred to as McCailum Hill) to continue the business of the former company. ... Prior to this event Mr Hill had commissioned Larry Smith & Co of Seattle, Washington, a firm of real estate consultants who also describe themselves as economic consultants, to prepare a brochure of the proposed shopping centre including a site plan of the centre showing the location and description of retail outlets and a drawing of the centre, both prepared by H K Black, an architect in Regina engaged by Mr Hill to do this, a plan of the development the same as the general Outline Plan approved by the City Council on December 23, 1957, which was a year subsequent to the completion of the brochure in December 1956, to demonstrate the accessability of the site, a review of the trade area to be served, the income and buying power of the residents of that area, the sales potential and the prospect of increase therein and a comparison of the Hillsdale site with competing sites. ...
FCTD

Her Majesty the Queen v. Compagnie Immobilière BCN Ltée, [1973] CTC 362, 73 DTC 5295

It further maintains that the building should be classed in Class 3, and the lessee rights in Class 13, by virtue of the decision in Cohen & Zalkind v MNR, [1967] CTC 254; 67 DTC 5175. ... One of these letters (similar to those written to other tenants) was sent to Messrs Paquette & Paquette, one of the tenants, and reads as follows: Dear Sirs: Since acquisition of the Transportation Building by our subsidiary company, some tenants have inquired with some concern as to our plans for this building. ...
FCTD

Bouchard v. The Queen, 83 DTC 5193, [1983] CTC 173 (FCTD)

Working to earn, in the plaintiff’s philosophy, builds character, self-discipline, moral strength, perseverance and self-confidence a commendable objective. ... If he guarantees nothing he cannot be found liable as a guarantor a simply straightforward solution. ... Both Claude and Pauline Bouchard testified as to facts concerning the transaction which are compatible with the creation of a trust with themselves as beneficiaries and the plaintiff and his wife as the nominal owners, holding the title to the property as trustees for their benefit all the essential elements of a trust. ...
FCTD

384238 Ontario Ltd. v. The Queen, [1981] CTC 295, 81 DTC 5215 (FCTD), aff'd 84 DTC 6101 (FCA)

He was carrying on his business under the name of Ken Allen & Sons Limited and was apparently the sole shareholder save for qualifying shares. ... Other certificates were also registered against Ken Allen & Sons Limited. ... Horses were entered in the show under the name Ken Allen and Sons owner. ...
FCTD

Corlite Petroleums Ltd. v. The Queen, 76 DTC 6450, [1976] CTC 766 (FCTD)

The amounts so financed during the period from August 25, 1964 to December 31, 1965 were: Mining claims $ 5,000.00 Equipment 25,814.69 Freight and express 696.15 Geophysical expenses 1,082.68 Insurance 333.10 Legal and audit 826.96 Office expenses 23.65 Repairs, gas and oil 1,571.77 Camp expenses 5,537.00 Miscellaneous expense 74.60 Groceries for camp 535.28 Travel expenses 3,504.12 $45,000.00 The purpose of all this—according to the testimony of C C Curlett— was initially, at least, to develop and carry on an operation of recovering and removing for sale crude ore with a high copper content. ...
FCTD

Hunter Douglas Ltd. v. The Queen, 79 DTC 5340, [1979] CTC 424 (FCTD)

In Staglines Ltd v Foscalo, Mango & Co, [1932] AC 328, Lord Macmillan in speaking of the rules to be followed in interpreting such conventions, stated at 350: It is important to remember that the Act of 1924 was the outcome of an international conference and that the rules in the schedule have an international currency. ...
FCTD

The Queen v. Boychuk, 78 DTC 6316, [1978] CTC 451 (FCTD)

Ex D13 is an Air Canada air fare receipted ticket for a trip Dryden to Toronto dated April 28, 1971 $ 56.00 Ex D14 is a requisition (undated) for draft, Canadian Imperial Bank of Commerce, to be paid to Gerard Gagnon. ...
FCTD

Zeal and Gold Ltd. v. MNR, 73 DTC 5116, [1973] CTC 129 (FCTD)

In the balance sheet of the financial statements of the appellant for its financial year ending January 31, 1963 which was appended to the appellant’s income tax return for that taxation year, there is included under the heading ‘‘current assets” an item reading as follows: Fire Insurance Claims furniture and equipment (as per verbal offer by insurers) $20,000.00 The offer by the insurer to pay the full amount of the coverage on the property here in question forthwith constitutes a waiver by the insurer of compliance with the statutory conditions precedent to payment of the loss. ...
FCTD

The Queen v. Taylor, 84 DTC 6459, [1984] C.T.C 436 (FCTD)

Subsection 152(8) is quite clear and precise, “... subject to being varied or vacated on an objection or appeal to this Part...”. ...
FCTD

The Queen in Right of Canada v. Government of Manitoba, 85 DTC 5588, [1986] 1 CTC 16 (FCTD)

We are thus left with the consideration of the remaining part of paragraph 44(2)(c) namely “... or use for other commercial or mercantile purposes”. ...

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