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TCC

Attis v. MNR, 92 DTC 1128, [1992] 1 CTC 2244 (TCC)

The corporation's unaudited financial statements for 1983, 1984 and 1985, were prepared by Peat, Marwick, Mitchell & Co. ...
FCA

In re MNR v. Huron Steel Fabricators (London) Ltd., 73 DTC 5347, [1973] CTC 422 (FCA)

I would add also that, in my view, any question as to the relevancy and admissibility of these documents at trial is a matter to be decided by the judge presiding thereat. 1 41. (1) Subject to the provisions of any other Act and to subsection (2), when a Minister of the Crown certifies to any court by affidavit that a document belongs to a class or contains information which on grounds of a public interest specified in the affidavit should be withheld from production and discovery, the court may examine the document and order its production and discovery to the parties, subject to such restrictions or conditions as it deems appropriate, if it concludes in the circumstances of the case that the public interest in the proper administration of justice outweighs in importance the public interest specified in the affidavit. (2) When a Minister of the Crown certifies to any court by affidavit that the production or discovery of a document or its contents would be injurious to international relations, national defence or security, or to federal-provincial relations, or that it would disclose a confidence of the Queen’s Privy Council for Canada, discovery and production shall be refused without any examination of the document by the court. 2 + 241. (1) Except as authorized by this section, no official or authorized person shall (a) knowingly communicate or knowingly allow to be communicated to any person any information obtained by or on behalf of the Minister for the purposes of this Act, or (b) knowingly allow any person to inspect or to have access to any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Acct. (2) Notwithstanding any other Act or law, no official or authorized person shall be required, in connection with any legal proceedings, (a) to give evidence relating to any information obtained by or on behalf of the Minister for the purposes of this Act, or (b) to produce any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes of this Act. ...
TCC

Les aliments Kouri Inc. v. MNR, 93 DTC 35, [1992] 2 CTC 2307 (TCC)

Ce travail en était un d'équipe, ce qui voulait dire que pour préparer un tuyau soit à l'atelier ou à l'usine du client chaque coupure et soudure demandaient l'apport de trois hommes, c'est-à-dire deux"tuyauteurs' et un tuyau- teur soudeur" selon le témoin. ...
FCA

The Queen v. Columbia Enterprises Ltd., 83 DTC 5247, [1983] CTC 204 (FCA)

In construing a penal section there is the unimpeachable authority of Lord Esher in Tuck & Sons v Priester (1887), 19 QBD 629, to the effect that if the words of a penal section are capable of an interpretation that would, and one that would not, inflict the penalty, the latter must prevail. ...
EC decision

Terminal Dock and Warehouse Co. Ltd. v. MNR, 68 DTC 5060, [1968] CTC 78 (Ex Ct), aff'd 68 DTC 5316 (SCC)

A-3) is a typical agreement and refers to the appellant as ‘‘ Vendor’’ and the other party as ‘‘Employee’’ and reads: ‘‘WITNESSETH: 1. ...
FCTD

Bechthold Resources Ltd. v. MNR, 86 DTC 6065, [1986] 1 CTC 195 (FCTD)

. File No. T-2626-85 [since reported at [1986] 1 C.T.C. 110; 86 D.T.C. 6027], where it was held that certiorari was available to the applicant, and the assessment and requirement to pay were quashed. ...
FCTD

Kaiser Petroleum Ltd. v. The Queen, 90 DTC 6034, [1990] 1 CTC 62 (FCTD), rev'd 90 DTC 6603 (FCA)

Whelan, who subsequently became president of Oil & Gas, Kaiser Petroleum Ltd., could add that as the events unfolded, no material changeover in personnel took place. ...
TCC

Csi Development Corp. v. R., 99 DTC 1139, [1999] 3 CTC 2421 (TCC)

Appeal dismissed. 1 1 Consumers Software Inc. is the predecessor of the Appellant. 2 ^ln addition to this payment, Venture West received prior funds pursuant to the limited part nership agreement page 37, para. 7.4(1). 3 The Company, 400281, received $104 which is ignored. 4 ^Several authors have endorsed this interpretation. ...
BCSC decision

Walsh Estate v. Minister of Finance (B.C.), [1979] CTC 251, at 257 (BCSC)

He relied upon three authorities, as follows: Master in Equity of the Supreme Court of Victoria & Pearson, [1897] AC 214 (JCPC). ...
TCC

Schuler v. MNR, 90 DTC 1078, [1990] 1 CTC 2264 (TCC)

By the terms of an agreement in writing dated October 1, 1981 Wolfe & Gloeden Ltd. as vendor agreed to sell a parcel of land in the City of Saskatoon to Donald Hoffman, to Pow City Mechanical Ltd. and to Ralph and Rick Schuler jointly, as purchasers, on which land three duplexes were to be constructed. ...

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