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R & W Such Holdings Ltd., [1996] 1 CTC 53, 95 DTC 5512 Hargrave P.— This motion, in writing pursuant to Rule 324, is brought by the Crown to strike out the plaintiff’s statement of claim for want of prosecution or, alternatively, by reason of the failure of the plaintiff to provide an affidavit of documents. ... McAlpine (Sir Alfred) & Sons Ltd., [1968] 2 Q.B. 229, 1 All E.R. 543, at page 268-69 (All E.R. 561): 1. ... It would be highly undesirable and indeed impossible to attempt to lay down a tariff — so many years or more on one side of the line and a lesser period on the other. ...

Shortt & Audrey Quinn v. M.N.R., [1960] CTC 78, 60 DTC 1056 THURLOW, J. ... Shortt, and the issue on which each case turns is whether or not the appellant is liable to pay the four per cent investment income surtax on the profits to which he or she was entitled of a business carried on under the name and style of James McTamney & Company. ... It is, I think, important to observe that, while the James McTamney & Company business was, by the will, vested in Maurice J. ...

Majestic Tool & Mold Limited v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2813 Kempo, T.C.CJ. ... & M. Investments Ltd., Mr. Boggs prepared unaudited combined statements for fiscal year endings of October 31, 1989 and 1990. ... Financial statements were forwarded to Dun & Bradstreet by him which included mention of the term deposits as assets. ...

The International Iron & Metal Co. Limited v. Minister of National Revenue, [1969] CTC 668, 69 DTC 5445 GIBSON, J. ... The voting shares of Burland Realty & Equipment Company Limited were held by the above group of persons and by one Sorie Rosenblatt. ... Goldblatt and Reuben Levy; that Burland Realty & Equipment Company Limited was controlled by the group of persons above set out in the respondent’s assumption and by Sorie Rosenblatt; and that as a consequence the appellant and Burland Realty & Equipment Company Limited were not associated corporations within the meaning of Section 39(4)* [2] of the Income Tax Act for the said taxation years. ...

Qit-Fer & Titane Inc. v. R., [1996] 2 CTC 30 Marceau J.A.:- In our view, this appeal must not succeed. ...

Byrdys & Worms Enterprises Inc. v. Minister of National Revenue, [1998] 1 CTC 135 Nadon J.: UPON MOTION, dated the 1st day of October, 1997, on behalf of the Applicant, pursuant to Rules 344 and 1618 of the Federal Court Rules, for: a) an Order that the Respondent pay to the Applicant costs on a Solicitor/Client basis, or on such other basis as might be found by the Court to be reasonable. ...

B & J Music Ltd., 83 DTC 5074, [1983] CTC 50 (FCA) Thurlow, CJ:—The issue in this appeal is whether the taxable income of the respondent for the taxation years 1972, 1973, and 1974, when the respondent did not qualify for a tax deduction as a Canadian controlled private corporation, must be brought into account in computing its “cumulative deduction account” for the purposes of subsection 125(1) of the Income Tax Act, for the taxation years 1975, 1976 and 1977 when the respondent did qualify as a Canadian controlled private corporation. ... His view was expressed in the following paragraph from his reasons: In my view, section 125 of the Income Tax Act is a special section affording “Canadian-controlled private corporation” special tax treatment and it does not in any of its provisions refer to any other corporations; and further Parliament did not legislate in this section to deny the so-called small business deduction to any corporation such as B & J Music Limited which was not in 1971 a “Canadian controlled private corporation”. ...

Buckland & Associates Ltd. (Third Parties) v. Minister of National Revenue, [1991] 1 CTC 2022, 91 DTC 131 Brulé, T.C.J. ... Buckland & Associates Ltd. as third parties to the appeal. In his successful application the Minister requested a determination of the following questions: (1) Does the amount of $14,024 paid to Sharon Buckland by the company constitute income from employment? ...

Peter Cundill & Associates Ltd. v. Her Majesty the Queen, [1991] 2 CTC 221, 91 DTC 5543 Mahoney, J.A. [Marceau and MacGuigan, JJ.A concurring]:—This is an appeal from a reported decision of the Trial Division [1991] 1 C.T.C. 197; 91 D.T.C. 5085, which dismissed the appellant's appeal against its 1985 and 1986 income tax assessments imposing a 25 per cent withholding tax on fees paid to it to Peter Cundill & Associates (Bermuda) Ltd., hereafter "the Bermuda company". ...

Antares Oil & Gas LTD (In Liquidation) v. Minister of National Revenue, [1983] CTC 2157, 83 DTC 139 The Assistant Chairman:—Antares Oil & Gas Ltd (hereinafter referred to as the “appellant” or “Antares”) has appealed to this Board from assessments of income tax for the 1977 and 1978 taxation years. ...