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TCC

Ridolfi (F.) v. Canada, [1993] 2 CTC 3039, [1993] DTC 1042

Canada, [1993] 2 CTC 3039, [1993] DTC 1042 Hamlyn, T.C.C.J.:—These procedural motions are in relation to an appeal for the 1986 taxation year from an assessment decision of the Minister of National Revenue wherein the sale of a particular real property was assessed to be on revenue account as opposed to the appellant’s contention that the sale of the property was on capital account. ...
FCTD

Her Majesty the Queen v. National Bank of Canada (Supplementary Reasons for Judgment Rendered on February 19, 1993), [1993] 2 CTC 161

National Bank of Canada (Supplementary Reasons for Judgment Rendered on February 19, 1993), [1993] 2 CTC 161 Rothstein, J.:— Receivables collected by the bank prior to November 13, 1985 In my reasons for judgment issued on February 19,1993 ([1993] 2 CTC 149, 18 C.B.R. (3d) 35), I stated at page 161 (C.B.R. 53): In the case of Thrush, the Minister’s notice was given on November 1, 1985, a petition for receiving order was made on November 13, 1985, and the receiving order was made on November 25, 1985. ... The documents were discussed with counsel by way of conference calls on at least three occasions, the last being on June 11, 1993. ...
TCC

Les Aliments Kouri Inc. v. Minister of National Revenue, [1992] 2 CTC 2239, [1993] DTC 29, [1992] 2 CTC 2688, [1993] DTC 32

Minister of National Revenue, [1992] 2 CTC 2239, [1993] DTC 29, [1992] 2 CTC 2688, [1993] DTC 32 Couture, C.T.C.C.J. ...
SCC

Slattery (Trustee of) v. Slattery, 93 DTC 5443, [1993] 3 SCR 430, [1993] 2 CTC 243

Slattery, 93 DTC 5443, [1993] 3 SCR 430, [1993] 2 CTC 243 Slattery (Trustee of) v. ... Slattery   File No.:  22618.   1993:  March 29; 1993:  September 30.   ... Toronto:  Carswell, 1993 (loose‑leaf).   Le Robert Méthodique.  Paris:  Le Robert, 1988, "avoir trait à".   ...
SCC

Kourtessis v. M.N.R., 93 DTC 5137, [1993] 2 SCR 53, [1993] 1 CTC 301

., 93 DTC 5137, [1993] 2 SCR 53, [1993] 1 CTC 301 Kourtessis v. M.N.R., [1993] 2 S.C.R. 53   Constantine Kourtessis and Hellenic Import‑Export Co. ... Canada, [1993] 1 S.C.R. 416;  followed:   Knox Contracting Ltd. v. Canada, [1990] 2 S.C.R. 338;  referred to:   R. v. ... Canada, [1993] 1 S.C.R. 416;  distinguished:   Knox Contracting Ltd. v. ...
FCA

Rolls Royce (Canada) Ltd. v. Her Majesty the Queen, [1993] 1 CTC 272, [1993] DTC 5031

Her Majesty the Queen, [1993] 1 CTC 272, [1993] DTC 5031 MacGuigan, J.A.:— This is an appeal from a judgment of Martin, J. of October 11,1991, dismissing the appellant's appeal from income-tax reassessments for its 1977 to 1981 taxation years. ...
TCC

Camille Bossé v. Minister of National Revenue, [1993] 1 CTC 2073, [1993] 1 CTC 2498

Minister of National Revenue, [1993] 1 CTC 2073, [1993] 1 CTC 2498 Garon, T.C.C.J. ...
SCC

Baron v. Canada, 93 DTC 5018, [1993] 1 SCR 416, [1993] 1 CTC 111

Canada, 93 DTC 5018, [1993] 1 SCR 416, [1993] 1 CTC 111 Sopinka J.:— I. ...
TCC

Roger Coderre, Daniel Marcoux, Pierre Daneau, Denis Coderre, Raymond Brisson, Madeleine Coderre and St. Germain Transport Ltée v. Minister of National Revenue., [1993] 1 CTC 2564, [1993] DTC 381

., [1993] 1 CTC 2564, [1993] DTC 381 Garon, T.C.C.J.:—The appellant, St-Germain Transport Ltée, hereinafter called” société St-Germain” or the "appellant corporation”, has appealed from reassessments dated February 1, 1989 for the 1980, 1981, 1982, 1983 and 1984 taxation years. ...
TCC

Italo Zeppieri and Rinaldo Zeppieri v. Her Majesty the Queen, [1993] 2 CTC 2859

Her Majesty the Queen, [1993] 2 CTC 2859 Kempo, T.C.C.J.:—I would note that both the matters of Rinaldo Zeppieri and Italo Zeppieri have been consolidated by way of consent and order of this Court dated August 11, 1993. ... The appellants have not filed a list of documents in accordance with the Rules nor in compliance with the specific Court order to this effect dated August 11, 1993. ... Costs have been requested for today's appearance, however, in view of all the circumstances, there will be no order save and except the one that was made with respect to the first appearance as comprised in my order dated August 11, 1993. ...

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