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Hadiken Concrete & Supply Ltd. v. The Queen, docket 96-3382-IT-G Date: 19960612 Docket: 96-3382-IT-G; 96-3383-IT-G BETWEEN: HADIKEN CONCRETE & SUPPLY LTD., LAWRENCE HADIKEN Appellants, and HER MAJESTY THE QUEEN, Respondent, Reasons for Judgment Bell, J.T.C.C. ... FACTS [2] At the commencement of his submissions, Respondent's counsel said that if the sale by Lawrence Hadiken ("Lawrence") was on capital account, then the sale by Hadiken Concrete & Supply Ltd. ... This was a "roll-over" pursuant to section 85 of the Income Tax Act (" Act "). ...

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. ...

Installation Mécanique G & B Ltée v. Minister of National Revenue, [1987] 1 CTC 2326, 87 DTC 226 Tremblay, T.C.J. ... The work to be performed was as follows: repair "the hopper — building 310 in accordance with the sketch attached hereto and Mr. ... Act — Case Law — Analysis 5.01 Act The provisions chiefly involved in this case are paragraphs 125.1 (3)(a) and (b) of the Income Tax Act and section 5200 of the Income Tax Regulations. ...

James McTamney & Co. Ltd. v. MNR, 89 DTC 194, [1989] 1 CTC 2318 (TCC) Christie, A.C.J.T.C.: —This appeal relates to the appellant's 1983 taxation year. ... The form of notice of forfeiture sent by mail to a pawner by the appellant reads: DEAR SIR or MADAM: — Your Loan No. of For$ is past due. ... Very truly yours, JAMES MCTAMNEY & CO. LTD. THIS LOAN COVERS Interest & Storage due. ...

Plaskett & Associates Limited v. Minister of National Revenue, 91 DTC 162, [1991] 1 CTC 2162 (TCC) Sobier,T.CJ. ... In particular, she referred to In re Stuart & Sutterby (1929), 2 C.B.R. 1 (Ont. ... This decision was appealed to the Supreme Court of Ontario and reported as In re Stuart & Sutterby (1930), 2 C.B.R. 279. ...

Atlantic Mini & Modular Homes (Truro) v. The Queen, docket 98-1693-GST-I (Informal Procedure) Date: 19990719 Docket: 98-1693-GST-I BETWEEN: ATLANTIC MINI & MODULAR HOMES (TRURO) LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... The Minister is of the opinion that the used mobile homes sold by the Appellant are residential complex within the meaning of the Excise Tax Act (the " Act ") and it follows that GST should be remitted on the taxable supplies provided by the Appellant. ... " [16] A "residential complex" includes a mobile home as defined under subsection 123(1) of the Act which says: "... ...

Justice MacGuigan in West Kootenay Power & Light Co. v. R., (sub nom. ... Nomad Sand & Gravel Ltd. v. Canada), [1991] 1 C.T.C. 60, (sub nom. ... In the case of Newfoundland Light & Power Co. v. R., (sub nom. Newfoundland Light & Power Co. v. ...

Majestic Tool & Mold Limited v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2813 Kempo, T.C.CJ. ... & M. Investments Ltd., Mr. Boggs prepared unaudited combined statements for fiscal year endings of October 31, 1989 and 1990. ... Financial statements were forwarded to Dun & Bradstreet by him which included mention of the term deposits as assets. ...

Buckland & Associates Ltd. (Third Parties) v. Minister of National Revenue, [1991] 1 CTC 2022, 91 DTC 131 Brulé, T.C.J. ... Buckland & Associates Ltd. as third parties to the appeal. In his successful application the Minister requested a determination of the following questions: (1) Does the amount of $14,024 paid to Sharon Buckland by the company constitute income from employment? ...

B & M Carriers v. Her Majesty the Queen, [1993] 2 CTC 2801, 93 DTC 1205 Sarchuk, T.C.C.J. ... And in this case, what it permitted was the ability to pay over time out of profits — profits which would not be subject to or [sic] remittance to, Her Majesty — pay that to the creditors. ... Canada Employment & Immigration Commission, [1985] 2 S.C.R. 417, 23 D.L.R. (4th) 641; Beauchesne Inc. v. ...