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EC decision
Food City Limited v. Minister of National Revenue, [1971] CTC 325, 71 DTC 5211
The second appeal is in respect of land in Halifax referred to as the ‘ ‘ Piercey property ’ ’. ... Johns at cost, $60,000, to Gelinas & Dabbin, for stores construction; and a sale in Halifax at cost, $17,000, to Capital Realties. ...
EC decision
Pure. Spring Company Limited v. Minister of National Revenue, [1946] CTC 169
The place of (4) is in fact taken by administrative action, the character of which is determined by the Minister s free choice. ’ ’ While this statement has no judicial authority it is reasonably correct. ... There would be no decision within the meaning of the statute if there were anything of that sort done contrary to the essence of justice. ‘ ‘ In The Queen v. ... Similarly in the second case, Pioneer Laundry & Dry Cleaners Limited v. ...
EC decision
Montreal Trust Company Et Al. (Executors of Robert Newmarch Hickson, Deceased) v. Minister of National Revenue, [1963] CTC 405
In general the whole tenor of the act and the intention which it sufficiently expresses are considered, rather than the ordinary acceptation of particular words, in order t to determine whether there 1 is substitution or not. ’ ’ In a typical affair: Lussier v. ... A correlation of five articles in the Quebec Civil Code allows for no other conclusion; those articles read as hereunder: ‘ 4 933. ... But, again, it does seem impossible to read even a shade of a restriction in the plain words of clause IX: “... ...
EC decision
Mary M. Riddell v. Minister of National Revenue, [1938-39] CTC 66
., 1927, e. 97 and amend- / ments thereto), by Mary Morris, widow of Alexander F. ... Riddell was senior partner in the firm of Riddell, Stead, Graham & Hutchison, chartered accountants, of Montreal. ... This sum was paid by Riddell, Stead, Graham & Hutchi- son to the Royal Trust Company and the latter kept it, treating it as an accretion to the capital. ...
EC decision
Calona Wines Ltd. v. Deputy Minister of National Revenue for Customs and Excise, [1969] CTC 235, 69 DTC 5190
When questioned about the division between so- called crackling wines and sparkling wines, he stated that there is no clear-cut division but that wines with more than two absolute atmospheres of gas pressure would be sparkling wines. * * * The applicant may have misunderstood the regulation defining sparkling wines. ... The Bulletin does not necessarily imply any real ambiguity and may be explained by having ‘ ‘ misunderstood the regulation ’ ’ as the Tariff Board has found. ... I do not think that the words in paragraph (h) — “grant, subsidy or other assistance from a... public authority ’ ’ — have any application to an ordinary business contract negotiated by both parties to the contract for business reasons. ...
EC decision
Dominion Distillery Products Co. v. His Majesty the King, [1935-37] CTC 364, [1920-1940] DTC 369
See. 73 states that " " No goods shall be removed from warehouse for consumption unless upon the payment of the full amount of duty accruing thereon.” ... It provided, however, that the gallonage tax in respect of beer should not be payable "‘when such goods are manufactured for export, under regulations prescribed by the Minister of Customs and Excise,” and that the sales tax should not be payable on ‘‘ goods exported, ‘ ‘ with a provision for a refund on ‘ 4 domestic goods exported under regulations’’ similarly provided. ... Macferlan (1760) 2 Burr. 1005 at p. 1009, where any notion of an actual contract was excluded, that "" where a defendant has received money which in justice and equity belongs to the plaintiff, under circumstances which render the receipt a receipt by the defendant for the use of the plaintiff, ‘ ‘ an action for money had and received may be maintained. ...
EC decision
Henrietta A. R. Anderson v. Minister of National Revenue, [1947] CTC 223, [1946-1948] DTC 1030
There was no question about having the girls. ’ ’ The appellant stated that there was no discussion between the parents and herself about a written agreement or an adoption by Court order. ... Murray, vol. 1, defined “adoption” as follows: " " The action of voluntarily taking into any relation; esp. of taking into sonship.’’ ... See. 75 of the Income War Tax Act at the time read as follows; " " 75. ...
EC decision
Gerald Molleur v. Minister of National Revenue, [1965] CTC 267, 65 DTC 5166
Here again may be detected a clear enough indication of a specific difference between these "‘sick leave credits’ ‘ and the employees’ registered pension plan, any arrears of which must be made good out of such sickness pay allowance. ... P. 552: ‘ ‘A Pension’ is a stated allowance or stipend made in consideration of past services or of surrender of rights or emoluments to one retired from service, and is not wages as that word is used in Unemployment Compensation Act provision, wherein wages are defined as remuneration for employment. ’ ’ Another analysis of the term in Quillet, Dictionnaire de la Langue Française (the 3 volume edition) suggests identical conditions; I cite: ‘Pension de retraite, revenu annuel attribué sous certaines conditions d’âge et de services rendus, à un militaire, à un fonctionnaire, etc., qui a cessé son service.” ... Maurice Boisvert, Q.C., that ‘‘ At the very most it sets up a sickness benefit fund (designated in French under the expression of “caisse-maladie”), supplied by an accumulation of salaries withheld from the employees by the employer...” ...
EC decision
Edmonton National System of Baking Limited v. The Minister of National Revenue, [1947] CTC 169, [1946-1948] DTC 1009
Perhaps " salary ‘ is more frequently applied to annual employment than to any other.” ... Decision of the Court of Appeal, [1908] 2 K.B. 385, affirmed. ’ ’ In the case of Stott (Baltic) Steamers, Ltd. v. ... Andehson [1895] 1 Q.B. 749 there really was no category at all. ’ ’ In Anderson v. ...
EC decision
Conn Stafford Smythe, Conn Smythe and Clarence H. Day v. The Minister of National Revenue, [1967] CTC 498, 67 DTC 5334
Cameron was what colloquially was referred to at the time as a ‘‘dividend stripper ’ \ The questions and answers were as follows: Q. ... Cameron’s group needed — that it was to be as it was put in the evidence — a “daylight loan’’. ... December 24, 1961 — Sunday. December 25,1961 — Christmas. December 26,1961 — Boxing Day.) ...