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Simmonds & Sons Ltd. v. MNR, 89 DTC 707, [1990] 1 CTC 2087 (TCC) Christie, A.C.J.T.C.: —The notice of appeal and the reply thereto regarding this litigation relate to two issues. ...

Basf Coatings & Inks Canada Ltd., [1998] 3 CTC 18 Rouleau J.: This is an appeal by the plaintiff pursuant to sections 81.24 and 81.28 of the Excise Tax Act, R.S.C. 1985, c. ...

Dominion Metal & Refining Works Ltd. v. The Queen, 86 DTC 6311, [1986] 2 CTC 47 (FCTD) Joyal, J.: 1. ... Dominion Metal & Refining Works operate a scrap metal business on these premises. ... The Issues of Fact & Theory The Court is asked by the plaintiff to find that at December 31, 1971, its neighbour, Ogilvie Mills, fitted the special requirements to make of it a “special purchaser”. ...

Johnson & Johnson Inc. v. The Queen, 92 DTC 6373, [1992] 2 CTC 86 (FCTD), aff'd on other grounds 94 DTC 6125, [1994] 1 CTC 244 (FCA) Cullen, J. ... Veillette (" Veillette"). 11. The chain of command within the Department was that Veillette reported to the Department's District Manager (C. ... The plaintiff maintains that this decision is not in accordance with the law of Canada and refers to the trial judge’s comment in Mohawk and the Supreme Court of Canada's decision in Eli Lilly & Co. ...

Smelting & Refining Co., 54 DTC 1011, [1954] CTC 28, [1954] S.C.R. 55 Rand, J. ...

Gaudreau & Associés, Avocats, S.E.N.C. v. M.N.R., docket 98-59-UI Date: 19990507 Docket: 98-59-UI BETWEEN: GAUDREAU ET ASSOCIÉS, AVOCATS, S.E.N.C., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ...

(Bill) Tainsh & Associates Limited v Her Majesty the Queen, [1995] 1 CTC 2931 Beaubier J.T.C.C. ...

O & M Investments LTD v. Minister of National Revenue, [1985] 2 CTC 2207, 85 DTC 535 Christie, ACJTC:—The issue is whether the profit realized by the appellant on the purchase and subsequent sale of real estate located at the intersection of 109th Street and 85th Avenue in Edmonton ("the property") is ordinary income or capital gain. ...

Deputy Minister of National Revenue, Customs & Excise, [1985] 1 CTC 70, 85 DTC 5072 Hugessen, J [ORALLY]:—This is an appeal pursuant to section 60 of the Excise Tax Act from a declaration made by the Tariff Board under section 59 of that Act to the effect that the Air Transportation Tax payable by the appellant on the amounts paid by it for the transportation of its employees to and from Asbestos Hill/Deception Bay and Montreal from October 1975 to the date of the application (June 1, 1981) was the tax prescribed by subparagraph 3(a)(ii) of the Air Transportation Tax Order rather than the lower tax prescribed by subparagraph 3(a)(i) of the same Order. ...

Deputy Minister of National Revenue for Customs & Excise, [1983] CTC 416 Le Juge Marceau:—J’ai eu l’occasion de lire les notes de mon collègue, le juge Hugessen, et malheureusement je suis incapable de souscrire à sa façon de voir. ...