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Jean-Guy Dubreuil v. Minister of National Revenue, [1993] 2 CTC 2004, [1993] 1 CTC 2094, [1993] DTC 540

Minister of National Revenue, [1993] 2 CTC 2004, [1993] 1 CTC 2094, [1993] DTC 540 Couture, C.T.C.C.J. ...

Paul Dauphinais v. Minister of National Revenue, [1993] 1 CTC 2056, [1993] DTC 624, [1993] 1 CTC 2488

Minister of National Revenue, [1993] 1 CTC 2056, [1993] DTC 624, [1993] 1 CTC 2488 Lamarre Proulx, T.C.CJ.:— The appellant has appealed the income tax reassessments of the respondent, the Minister of National Revenue (the"Minister") for 1984, 1985 and 1986. ...

Placements Marcel Lapointe Inc. v. MNR, 93 DTC 821, [1993] 1 CTC 2506, [1993] 1 CTC 2261, [1993] DTC 809 (TCC)

MNR, 93 DTC 821, [1993] 1 CTC 2506, [1993] 1 CTC 2261, [1993] DTC 809 (TCC) Tremblay, T.C.CJ. ...

Hokhold v. The Queen, 93 DTC 5339, [1993] 2 CTC 99 (FCTD) -- summary under Retroactivity/Retrospectivity

The Queen, 93 DTC 5339, [1993] 2 CTC 99 (FCTD)-- summary under Retroactivity/Retrospectivity Summary Under Tax Topics- Statutory Interpretation- Retroactivity/Retrospectivity A retroactive amendment to s. 110(1)(f)(iii) of the Act was not contrary to ss.7 and 15 of the Charter. ...

Friesen v. The Queen, 93 DTC 5313, [1993] 2 CTC 113 (FCA), rev'd supra. -- summary under Inventory

The Queen, 93 DTC 5313, [1993] 2 CTC 113 (FCA), rev'd supra.-- summary under Inventory Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Inventory In his concurring reasons for judgment, Marceau J.A. found that a single property held in connection with an adventure or concern in the nature of trade did not constitute "inventory". ...

Stevens v. MNR, 93 DTC 291, [1993] 1 CTC 2429 (TCC) -- summary under Interpretation Bulletins, etc.

MNR, 93 DTC 291, [1993] 1 CTC 2429 (TCC)-- summary under Interpretation Bulletins, etc. ...

Macklin v. The Queen, 92 DTC 6595, [1993] 1 CTC 21 (FCTD) -- summary under Resolving Ambiguity

The Queen, 92 DTC 6595, [1993] 1 CTC 21 (FCTD)-- summary under Resolving Ambiguity Summary Under Tax Topics- Statutory Interpretation- Resolving Ambiguity Rothstein J. articulated various principles of the "modern, interpretative approach to the Income Tax Act " including the following principle: The Act should be applied as to affect the conduct of a taxpayer which has the designed effect of defeating the expressed intention of Parliament. ...

598606 Ontario Ltd. v. The Queen, 93 DTC 142, [1993] 1 CTC 2001 (TCC) -- summary under Subsection 192(4)

The Queen, 93 DTC 142, [1993] 1 CTC 2001 (TCC)-- summary under Subsection 192(4) Summary Under Tax Topics- Income Tax Act- Section 192- Subsection 192(4) The failure of the issuer to file a Form T-2110 destroyed the taxpayer's entitlement to the share purchase tax credit in respect of the shares. ...

Démolition A.M. de l'est du Québec Inc. v. MNR, 93 DTC 889, [1993] 2 CTC 2447 (TCC) -- summary under Paragraph (c)

MNR, 93 DTC 889, [1993] 2 CTC 2447 (TCC)-- summary under Paragraph (c) Summary Under Tax Topics- Income Tax Act- Section 125.1- Subsection 125.1(3)- Manufacturing or Processing- Paragraph (c) Garon J. rejected the Crown's submission that the activities of the taxpayer in demolishing buildings and other works constituted "construction". ...

LeBlanc v. MNR, 93 DTC 1564, [1993] 2 CTC 3054 (TCC) -- summary under Farming

MNR, 93 DTC 1564, [1993] 2 CTC 3054 (TCC)-- summary under Farming Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Farming Activities carried out in a vineyard consisting of the preparation of the soil, the planting of the vines, the growing of the grapes, and their ultimate harvesting, were "farming". ...

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