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SCC

Gertrude D. Smith, James $. Smith and Bernard E. Smith, Jr. (Executors of the Estate O Bernard E. Smith) v. Minister of National Revenue, [1965] CTC 257, 65 DTC 5149

Smith, James $. Smith and Bernard E. Smith, Jr. (Executors of the Estate O Bernard E. ... The learned President, Jackett, J., in exercising his discretion, refused to strike out the parts of the Notice of Appeal objected to. ‘¢.. it was never intended that decisions in the Exchequer Court on ordinary questions of practice or procedure should be subject to revision by this Court.’’ ...
SCC

Price (Nfld) Pulp & Paper Limited and the Price Company Limited v. Her Majesty the Queen, [1976] CTC 681

Price (Nfld) Pulp & Paper Limited and the Price Company Limited v. ... The answer to this question depends on the construction of subparagraph 30(1)(a)(ii) of the Excise Tax Act, RSC 1952 100, as amended. Apart from the fact that the newsprint machine purchased by Price (Nfld) Pulp & Paper Limited was destined for Grand Falls, Newfoundland, and the newsprint machine purchased by The Price Company Limited was destined for Alma, Quebec, and that the contracts were concluded on different dates and provided for different numbers and amounts of instalment payments, the issues raised in the two petitions of right brought by the suppliants were the same. ...
SCC

Osler, Hammond & Nanton Limited v. Minister of National Revenue, 63 DTC 1119, [1963] CTC 164, [1963] S.C.R. 432

Osler, Hammond & Nanton Limited v. Minister of National Revenue, 63 DTC 1119, [1963] CTC 164, [1963] S.C.R. 432 JUDSON, J. ...
SCC

Her Majesty the Queen v. The J.B. & Sons Co. Ltd., [1969] CTC 655

& Sons Co. Ltd., [1969] CTC 655 JUDSON, J. (concurred in by Fauteux, Abbott, Martland and Ritchie, JJ.) ... :—Respondent by its petition of right seeks to recover the sum of $451,735.48 paid by way of sales tax upon the sale of a hot mill pursuant to a written agreement dated April 15, 1963 with a party therein described as ‘‘ Atlas Steels Company, a division of Rio Algom Mines Ltd.’’ and hereinafter called ‘‘ Atlas’’. ... In the agreement with Atlas, under the heading Price Adjustment”, the following was stipulated in clause 18: The price for the Mill shall be subject to the following adjustments: (a) the amount of any Federal or Provincial Sales Tax imposed by law;.... ...
SCC

Callidus Capital Corp. v. Canada, 2018 SCC 47, [2018] 3 SCR 186

Canada       2018 SCC 47       File No.: 37768.       2018: November 8.       Present: Wagner C.J. and Abella, Moldaver, Karakatsanis, Gascon, Côté, Brown, Rowe and Martin JJ.               ... E-15, s. 222  .   Statutes and Regulations Cited     Excise Tax Act  , R.S.C. 1985, c. ...
SCC

R. v. James, 2019 SCC 52, [2019] 3 SCR 918

James       2019 SCC 52       File No.: 38616.       2019: November 8.       Present: Wagner C.J. and Abella, Moldaver, Karakatsanis, Côté, Brown, Rowe, Martin and Kasirer JJ.         ... Statutes and Regulations Cited   Canadian Charter of Rights and Freedoms  , s. 8  .                       ...
SCC

R. v. Kernaz, 2019 SCC 48, [2019] 3 SCR 640

Kernaz, 2019 SCC 48, [2019] 3 S.C.R. 640   Appeal Heard: October 18, 2019 J udgment Rendered: October 18, 2019 Docket: 38642     Between:   Nicholas Gregory Kernaz Appellant   and   Her Majesty The Queen Respondent         Coram: Abella, Moldaver, Rowe, Martin and Kasirer JJ.   ... (Moldaver, Rowe, Martin and Kasirer JJ. concurring)               R. v. ... Kernaz       2019 SCC 48       File No.: 38642.       2019: October 18.       ...
SCC

Sie-Mac Pipeline Contractors Ltd. v. M.N.R., [1993] 1 SCR 895

M.N.R.   File No.:  22775.   1993:  March 24.   Present:  La Forest, Gonthier, Cory, Iacobucci and Major JJ.   ... Softley, for the respondent.   // Iacobucci J. //                      The judgment of the Court was delivered orally by                      Iacobucci J. ‑‑ We are all of the view that this appeal should be dismissed for the reasons given by Mr. ... Judgment accordingly.                      Solicitors for the appellant:  Felesky Flynn, Edmonton.                      ...
SCC

R. v. M.R.H., 2019 SCC 46, [2019] 3 SCR 563

., 2019 SCC 46, [2019] 3 S.C.R. 563   Appeal Heard: October 9, 2019 J udgment Rendered: October 9, 2019 Docket: 38547     Between:   Her Majesty The Queen Appellant   and   M.R.H. Respondent         Coram: Karakatsanis, Côté, Brown, Martin and Kasirer JJ.   ... (Côté, Brown, Martin and Kasirer JJ. concurring)               R. v. M.R.H., 2019 SCC 46, [2019] 3 S.C.R. 563 Her Majesty The Queen                                                                                 Appellant v. ...

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