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P & P Data Systems Inc. v. M.N.R., docket 98-204-UI Date: 19990412 Dockets: 98-204-UI; 98-29-CPP BETWEEN: P. & P. DATA SYSTEMS INC., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ...

On March 31, 1982, an agreement was signed between D & B Oilfield Contracting Ltd., Sikanni Oilfield Construction Ltd. and Andrew Schuck. ... Central Mortgage & Housing Corp. v. Graham et al. (1973), 43 D.L.R. (3d) 686 (N.S.C.A.T.D.) ... Bank of Toronto, [1922] 3 W.W.R. 922 Robert Porter & Sons Limited v. ...

Ferme Jules Côté & Fils Inc. v. Her Majesty the Queen and Jules Côté v. ... He said Ferme Jules Côté & Fils Inc. had a turnover of some $1 million and an audited accounting system. ... Proulx found no trace of these purchases in the books of Ferme Jules Côté & Fils Inc. or in Mr. ...

Ben Matthews & Associates Limited v. Minister of National Revenue, [1988] 1 CTC 2372, 88 DTC 1262 Rip, T.C.J. ... Robinette, Q.C., could not take the trial, retained another firm of lawyers, Greenspan & Moldaver. ... Scammell & Nephew, Ltd. v. Rowles, 22 T.C. 479; Usher's Wiltshire Brewery, Ltd., v. ...

Roberge & Fils Inc. v. The Queen, docket 95-3417-IT-G Date: 19980715 Docket: 95-3417-IT-G BETWEEN: eROBERGE & FILS INC., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Roberge & Fils acted only as a "vehicle" for the eventual transfer to 2745-8017 Québec Inc. What is more, the hypothec held by Roberge & Fils Inc. could have been challenged, as therefore could the giving in payment. ...

& M. Johnson Contracting Ltd. v. The Queen, docket 96-4072-IT-G Date: 19980515 Docket: 96-4072-IT-G BETWEEN: A. & M. JOHNSON CONTRACTING LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Subsection 152(6) seems to impose some obligation on the Minister because the operative clause begins with the words “the Minister shall reassess... ”. ...

Van Lathing & Holding Co. v. R., [1996] 2 CTC 2008, [1997] DTC 129 Mogan J.T.C.C.: — In November 1987, the Appellant agreed to sell to Pan West Financial Inc. for $750,000 a 13-acre portion of Lot 7 (a parcel of land which will be described in greater detail below) in Langley, B.C. ... That was when — when I found out that they were going to go through with the sale of the land. ... That’s probably, you know, because he used the — personally I- then later on Mr. ...

Fortin & Moreau Inc. v. The Queen, 90 DTC 1450, [1990] 1 CTC 2583 (TCC) Couture, C.J.T.C. ... An agreement between C.A.C., referred to as the lessor, and Fortin & Moreau Inc. ... At the foot of the first page are the words: [Translation] “Part 3 — Lease (lessee's copy)". ...

Fleming & Co. (Machinery), Ltd. (1951), 33 T.C. 57 (Ct. of Sess.). 0997_5941_6143 3 See e.g., The Glenboig Union Five Clay Co., Ltd. v. Commissioners of Inland Revenue (1922), 12 T.C. 427 (H. of L.) at 39-40; Barr, Crombie & Co., Ltd. v. ... See Barr, Crombie & Co., Ltd. v. C.I.R., [1945] S.C. 271; 26 T.C. 406 at 411 (Scot.), Fleming, supra, at page 63. ...

Cornella & Jacob Krahn v. The Queen, docket 2000-2487(IT)I (Informal Procedure) ...