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TCC
Tuyauteries Saglac Inc. v. MNR, 93 DTC 40, [1992] 2 CTC 2727 (TCC)
. — heating system, air- conditioning equipment, sprinkler system, plumbing, wiring, etc.). ...
TCC
Bouchard Estate v. MNR, 93 DTC 1511, [1993] 2 CTC 3003 (TCC)
Napoléon Bouchard realized a capital gain of $153,810, hence a taxable capital gain of $76,905: Proceeds of disposition Fair market value at date of death (23/12/84) $228,000 Less: Median adjusted cost base: Cost — Fair market value $57,100 Disposition $228,000 $57,100 Capital gain $170,900 Portion exempted as a result of a rollover (10 per cent) $17,090 Capital gain $153,810 Revised taxable capital gain (50 per cent) $76,905 [Translation.] ...
TCC
Red Deer Adviser Publications Ltd. v. MNR, 89 DTC 520, [1989] 2 CTC 2315 (TCC)
.: — Red Deer Adviser Publications Ltd. appeals from a reassessment of income tax for its 1981 taxation year. ...
TCC
Kraft v. Minister of National Revenue, 99 DTC 693, [1999] 3 CTC 2185 (TCC)
. = whole body, company. 6. Used by Tindale to translate [illegible text] in the N.T., and much used by the Eng. ...
TCC
Young v. The Queen, 92 DTC 2387, [1993] 1 CTC 2015 (TCC)
Paragraph 4 also provides that Exhibit A-2 is "deemed to be terminated" and the Youngs discharge KFC from any “ claims and demands... arising out...” of Exhibit A-2. ...
TCC
Omstead v. MNR, 91 DTC 1244, [1991] 2 CTC 2615 (TCC)
.: — By assessment, notice of which was mailed June 26, 1987, the respondent assessed the appellant to tax for the 1985 taxation year and levied interest of $10,790.88 pursuant to subsection 161(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ...
TCC
Buckman v. MNR, 91 DTC 1249, [1991] 2 CTC 2608 (TCC)
(formerly Laventhol & Horwath Ltd.) (the "Trustee") was appointed as trustee in bankruptcy, which appointment was confirmed at a meeting of creditors on September 2, 1986. 3. ...
TCC
Gestion Guy Ménard Inc. v. MNR, 93 DTC 1058, [1993] 2 CTC 2793 (TCC)
With respect to this agreed statement of facts, counsel for the respondent noted that the expression "made investments in treasury bills” in paragraph 2 should not be understood as indicating a conclusion in law and that the expression “ purchased treasury bills” would be more appropriate. ...
TCC
Endres v. R., 98 DTC 1101, [1998] 1 CTC 2259 (TCC)
Henry and Louise guaranteed Pro Gro’s loan of almost $1,000,000 U.S. at Wachovia Bank & Trust Company in Elizabeth City. ...
TCC
Fleur de Lys Warehousing Ltd. v. MNR, 91 DTC 1343, [1992] 2 CTC 2158 (TCC)
However, the next question to be asked is — is that situation affected by the fact that the amounts held to be payable by the Judgments of Judge Ferg might have been varied if the appeals had been successful in whole or in part? ...