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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. ...

Fast & Sons Distributors, 86 DTC 6106, [1986] 1 CTC 299 (FCA) Urie, J. ... DeFehr & Sons, as a furniture merchant. The shareholdings in the respondent were at all material times as follows: William Fast 100 shares (20 per cent) Dr. ... Only one of the members of the group owned that 20% and one human individual of a group — even a group of two — cannot be equated with the whole group. ...

Ja-Sha Trucking & Leasing Ltd. (No. 1), [1992] 2 CTC 132 De Graves, J. ... On or about December 30, 1988, the defendant Ja-Sha Trucking & Leasing Ltd. ... Frizzell Plumbing & Heating Ltd. (1975), 56 D.L.R. (3d) 415, 23 N.S.R. (2d) 684 (N.S.S.C.) and Re Hillis & Sons, Ltd. (1968), 69 D.L.R. (2d) 80, [1965-69] 4 N.S.R. 59 (N.S.S.C.). ...

Newfoundland Light & Power Co. Ltd. v. The Queen, 90 DTC 6166, [1990] 1 CTC 229 (FCA) Desjardins, J.A.: — The appellant, a Newfoundland company based in St. ... ", [13] or ”... the total cost to a taxpayer of acquiring a depreciable asset... ... Terms of payment: % of the monthly estimates submitted and accepted, the balance namely %, 35 days after final approval of the work by the architect. 5. ...

P & P Data Systems Inc. v. M.N.R., docket 98-204-UI Date: 19990412 Dockets: 98-204-UI; 98-29-CPP BETWEEN: P. & P. DATA SYSTEMS INC., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ...

Accordingly C T Loewen & Sons (1957) Ltd was incorporated to operate the business. This company purchased the business from C T Loewen & Sons Ltd and acquired the inventory. ... Meanwhile the worth of the operating company, C T Loewen & Sons (1957) Ltd, had increased to $400,000. ...

Tom Baird & Associates Ltd., [1997] 1 CTC 86 McKeown J.: — The plaintiff, Her Majesty The Queen, appeals the decision of the Canadian International Trade Tribunal (CITT) allowing an appeal of the defendant, Tom Baird & Associates Ltd., from certain Notices of Determination of the Minister of National Revenue. ... LR.C., [1971] A.C. 739 at page 746 (H.L.): Secondly, “... one has to look merely at what is clearly said. ...

Pfizer Corporation and Pfizer Company Limited — La Compagnie Pfizer Limitee v. ... It was made and baked for Pfizer by Christie, Brown & Co. Limited, who are bakers. ... This is described as ‘‘a bulking agent ” without nutritional value which swells in the stomach and gives a feeling of fullness. ...

On March 31, 1982, an agreement was signed between D & B Oilfield Contracting Ltd., Sikanni Oilfield Construction Ltd. and Andrew Schuck. ... Central Mortgage & Housing Corp. v. Graham et al. (1973), 43 D.L.R. (3d) 686 (N.S.C.A.T.D.) ... Bank of Toronto, [1922] 3 W.W.R. 922 Robert Porter & Sons Limited v. ...

Jacob Mayer & Sons Ltd. v. Minister of National Revenue, [1954] CTC 141, 54 DTC 1075 THORSON, P. ... Mayer & Sons. The business was entirely his and he owned all its assets. ... Mayer & Sons. A meeting of the directors followed immediately afterwards. ...