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FCTD

The Queen v. Terra Mining & Exploration Ltd. (N.P.L.), 84 DTC 6185, [1984] CTC 176 (FCTD)

Terra Mining & Exploration Ltd. (N.P.L.), 84 DTC 6185, [1984] CTC 176 (FCTD) Reed, J:—This action concerns the treatment of interest expense under paragraph 20(l)(c) of the Income Tax Act, SC 1970-71-72, c 63 as amended. ...
FCTD

Her Majesty the Queen v. Restaurant & Bar La Seigneurie De Sept-Lles Inc, [1977] CTC 96, 77 DTC 5129

Restaurant & Bar La Seigneurie De Sept-Lles Inc, [1977] CTC 96, 77 DTC 5129 Walsh, J:—On June 28, 1976 a certificate was produced in this Court pursuant to section 223 of the Income Tax Act establishing that defendant was indebted to plaintiff pursuant to section 24 of the Canada Pension Plan and section 79 of the Unemployment Insurance Act for amounts totalling with penalties and interest $16,239.70 with additional interest at 10% on $12,369.43 from June 5, 1976 to the date of payment, the claims for the Canada Pension Plan remittances dating from August 21, 1973, and for unemployment insurance remittances from September 10, 1974. ...
FCTD

Rokosh Engineering & Construction Lid v. Her Majesty the Queen, [1974] CTC 536, 74 DTC 6375

Rokosh Engineering & Construction Lid v. Her Majesty the Queen, [1974] CTC 536, 74 DTC 6375 Cattanach, J:—These are appeals by the plaintiff from its assessments to income tax by the Minister of National Revenue for its taxation years ending May 31, 1970, 1971 and 1972. ...
EC decision

The Calgary & Edmonton Corporation Limited v. Minister of National Revenue, [1955] CTC 161, 55 DTC 1099, [1955] CTC 160

The Calgary & Edmonton Corporation Limited v. Minister of National Revenue, [1955] CTC 161, 55 DTC 1099, [1955] CTC 160 FOURNIER, J. ...
FCTD

The Queen v. Nomad Sand & Gravel Ltd., 87 DTC 5343, [1987] 2 CTC 112 (FCTD)

Nomad Sand & Gravel Ltd., 87 DTC 5343, [1987] 2 CTC 112 (FCTD) Rouleau, J.: —This is an appeal commenced by way of statement of claim from a decision of the Tax Review Board dated January 4, 1982, allowing the defendant's appeal of a notice of reassessment issued by the plaintiff on March 16,1979 with respect to the defendant's 1976 taxation year. ...
FCTD

E.R. Squibb & Sons Ltd. v. MNR, 73 DTC 5139, [1973] CTC 120 (FCTD)

Squibb & Sons Ltd. v. MNR, 73 DTC 5139, [1973] CTC 120 (FCTD) Cattanach, J:—These are appeals from assessmets to income tax made by the Minister with respect to the appellant’s 1963, 1964, 1965 and 1966 taxation years. ...
MBCA decision

Roynat Inc. v. Ja-Sha Trucking & Leasing Ltd. (No. 2), [1992] 2 CTC 139

Ja-Sha Trucking & Leasing Ltd. (No. 2), [1992] 2 CTC 139 Twaddle, J.A. ...
FCTD

Coopers & Lybrand Ltd., Trustee of Hawboldt Hydraulics (Canada) Inc. v. The Queen, 92 DTC 6452, [1992] 2 CTC 363 (FCTD)

Coopers & Lybrand Ltd., Trustee of Hawboldt Hydraulics (Canada) Inc. v. ...
FCTD

Her Majesty the Queen v. Saint John Shipbuilding & Dry Dock Co LTD, [1979] CTC 380, 79 DTC 5297

Saint John Shipbuilding & Dry Dock Co LTD, [1979] CTC 380, 79 DTC 5297 Walsh, J. ...

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