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Eplett & Sons, Limited v. Minister of National Revenue, [1954] CTC 356, 54 DTC 1189 THORSON, P. ... Gray Member. ” On March 15, 1945, Mr. Elliott wrote to the appellant as follows: ‘ ‘ Sir: Re Excess Profits Tax Act, 1940 Standard Profits Claim. ... Elliott’ Deputy Minister (Taxation) ”’ The appellant’s claim was made under Section 5 of the Act without specific reference to any subsection of it. ...

Procon Mining & Tunnelling Ltd. v. The Queen, 2022 TCC 71, aff'd 2024 FCA 1 Docket: 2017-4641(IT)G 2019-2446(IT)G BETWEEN: PROCON MINING & TUNNELLING LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... The other issuer’s press release also describes Procon’s acquisitions of its shares as an “ Investment by Procon” and similarly describes Procon having agreed to acquire the shares “ for investment purposes ”. 5) The Book of Documents includes another press release of one of the issuers indicating that, in addition to Procon acquiring its shares, Mr. ... Canada (Minister of National Revenue — M.N.R.), [1967] 1 Ex. C.R. 245 at p. 257. ...

James Richardson & Sons v. M.N.R., 84 DTC 6325, [1984] CTC 345, [1984] 1 S.C.R. 614 Supreme Court of Canada James Richardson & Sons, Ltd. v. ... Is Section 231(3) of the Income Tax Act, S.C. 1970-71-72 C. 63 as amended, intra vires the Parliament of Canada under the provisions of Section 91(3)   of the Constitution Act, 1867  ? ...   [1] The Chief Justice took no part in the judgment. ...

& Candor Investments Ltd. v. Minister of National Revenue, [1989] 2 CTC 2076, 89 DTC 355 Kempo, T.C.J. ... May 1978 “Keg Building” 605-11th Avenue S.W., Calgary — Renovate and rent. b. ... Fall 1978 to mid 1979 "Petro Canada Land" 101-6th Avenue S.W., Calgary — Land accumulation/assembly — Redevelopment project. d. ...

Art. 1er, sec. 2. § 3. et sec. 9 § 4. Or, quel est le sens de cette disposition? ... On appelle directs ceux que les contribuables acquittent eux-mêmes pour leur propre compte; on appelle indirects ceux dont certains d’entre eux ne font que l’avance et dont ils obtiennent le remboursement des mains d’autres personnes. ‘ ‘ Mill—Principles of Political Economy, Livre 5, ch. 8,$ § 1, nous dit: "‘Taxes are either direct or indirect. ... Et Mill, ch. 6, § 1er exprime la même pensée dans un style plus grave: "Are direct or indirect taxes the most eligible? ...

212535 Oil & Gas Ltd. v. MNR, 96 DTC 1263, [1996] 1 CTC 2416 (TCC) Rip J.T.C.C. — The main issue in these appeals [1] is whether a certain outlay is an expense incurred in the course of carrying on a business and is deductible in determining the appellants’ income from business for the year in accordance with section 9 of the Income Tax Act (“Act”). The facts in the appeals of 212535 Oil & Gas Ltd., 212634 Oil & Gas Ltd., 212873 Oil & Gas Ltd. and 228262 Alberta Ltd. from income tax assessment for their 1981 taxation year [2] are similar, if not identical, to those in the appeal of St. ... Ives, supra, was whether the sum of $1,250,000 which that taxpayer had agreed to pay Carter Oil & Gas Ltd. ...

K & D Logging Ltd. v. The King, 2023 TCC 23 Docket: 2017-4536(IT)G BETWEEN: K&D LOGGING LTD., Appellant, and HIS MAJESTY THE KING, Respondent.   ... APPENDIX   Relevant Statutory Provisions:   CITATION: 2023 TCC 23 COURT FILE NO.: 2017-4536(IT)G STYLE OF CAUSE: K & D LOGGING LTD. ... Quo Vadis   Firm: Koffman Kalef For the Respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada   [1] C. ...

Minister of Customs & Excise, [1928] S.C.R. 54 Supreme Court of Canada Bradshaw v. Minister of Customs & Excise, [1928] S.C.R. 54 Date: 1927-12-10 Arthur Bradshaw (Defendant) Appellant; and Minister Of Customs And Excise (Plaintiff) Respondent. 1927: October 12 Present: Duff, Newcombe, Rinfret, Lamont and Smith JJ. ... Solicitors for the appellant: Dickie & De Beck. Solicitors for the respondent: Congdon, Campbell & Meredith. [1] (1927) 38 B.C. ...

A-Supreme Nursing & Home Care Services Inc. v. The King, 2023 TCC 39 Docket: 2017-689(GST)G BETWEEN: A-SUPREME NURSING & HOME CARE SERVICES INC., Appellant, and HIS MAJESTY THE KING, Respondent.   ... FACTS [1] A-Supreme Nursing & Home Care Services Inc. (the Appellant) places nurses in long-term care facilities and nursing homes (the “Clients”). ... (the “Act ”). B. Background: [4] The Appellant is incorporated under the Business Corporations Act of Ontario, with its head office located in Toronto, Ontario. ...

Goodyear Tire & Rubber Co. of Canada Ltd. et al. v. T. Eaton Co. ... Eaton Co.: Gowling, MacTavish, Osborne & Henderson. Solicitors for Simpsons-Sears Ltd.: Tory, Miller, Thom-son, Hicks, Arnold & Sedgewick. ... Solicitors for General Tire & Rubber Co.: Osler, Hoskin & Harcourt. ...