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TCC
Kaiser v. The Queen, 95 DTC 13, [1994] 2 CTC 2385 (TCC)
& F. 85 at page 144 (U.K. H.L.):...the only rule for the construction of Acts of Parliament is, that they should be construed according to the intent of the Parliament which passed the Act. ...
TCC
Sun Life Assurance Co. of Canada v. R., 97 DTC 422, [1997] 3 C.T.C. 2593 (TCC)
This right has been recognized as an inherent attribute of the ownership of land since the earliest times as reflected in the maxim, “[c] ujus est solum, ejus est usque ad coelum et ad inferos ” [“to whomsoever the soil belongs, he owns also to the sky and to the depths”] (Butler v. ...
TCC
Stanley v. M.N.R., docket 95-1612-UI
Margeson" J.T.C.C. [1] See the procedure outlined in R. v. ...
TCC
Gupta v. The Queen, docket 96-1024-IT-I (Informal Procedure)
I lost in excess of $150,000 + loss in currency depreciation in Canada since then. ...
TCC
Bennett v. The Queen, docket 97-248-IT-I (Informal Procedure)
The question is whether it also covers an arrangement of the type set out in the definitions of RRSP and RRIF in the Income Tax Act. [21] The definition of RRSP includes, in subparagraph (b) (iii), "... a deposit with a branch or office, in Canada, of... ...
TCC
9010-7020 Québec Inc. v. M.N.R., docket 97-1557-UI
Erich Klein, Revisor [1] See Alexander v. M.N.R., [1970] Ex. ...
TCC
Jacob Pete v. Minister of National Revenue, [1991] 1 CTC 2001, 91 DTC 204
S-53 called the ” Little Pine Community Counselling Services Society” and this society is not an Indian within the meaning of the Indian Act. ...
TCC
Kenneth Sommers v. Minister of National Revenue, [1991] 1 CTC 2451, 91 DTC 656
As was stated in Evidence in Civil Cases, Sopinka and Lederman, Butterworth & Co. ...
TCC
Taillefer v. Minister of National Revenue, [1996] 1 CTC 2081, 95 DTC 462
The corporation Taillefer also benefitted from the non-payment of the sum of $21,000 that a related corporation by the name of Taillefer & Associés Incorporée could have required in respect of rent for the use of their premises by the corporation Taillefer during 1987. ...
TCC
Laurence Ginsberg v. Her Majesty the Queen, [1994] 2 CTC 2063, 94 DTC 1430
[1] (j) the appellant was required to pay instalments of tax in respect of the 1987 taxation year on March 31, June 30, September 30, and October 30, each in the amount of $1,955.85; (k) the appellant was required to pay instalments of tax in respect of the 1988 taxation year on March 31, June 30, September 30, and October 30, each in the amount of $2,874.59; (l) during 1987, the appellant did not pay any instalments of tax in respect of the 1987 taxation year; (m) during 1988, the appellant paid instalments of tax in respect of the 1988 taxation year as follows: February 9,1988 $ 499.78 June 2, 1988 $1,000.00 July 5, 1988 $1,000.00 (n) the appellant has not paid the balance of tax assessed as payable in respect of the 1987 taxation year as at December 31, 1991; (o) the appellant has not paid the balance of tax assessed as payable in respect of the 1988 taxation year as at December 31, 1991; (p) instalment interest in respect of deficient instalments for the 1987 taxation year amounts to $446.87, as calculated in Schedule "A" attached hereto; (q) instalment interest in respect of deficient instalments for the 1988 taxation year amounts to $581.60, as calculated in Schedule "B" attached hereto; (r) the appellant’s chief source of income for both the 1987 and 1988 taxation years was neither farming nor fishing. ...