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EC decision

Earl Anglin James, Claimant, v. Her Majesty the Queen, [1952] CTC 187

The one matter remaining for consideration is Item (a) a 1949 Chrysler car. ... James claims that he is the Bishop of Chicago and the Archbishop of Canada for the Western Orthodox Church some- times called also the Catholic Apostolic Church having received his appointment from the Patriarch of Glastonbury (England) Georgius I, but in cross-examination admitted that he knew of no other member of the organization, at least in Canada if not in the United States as well. ... A) prepared by himself and which credits him with being the holder of fourteen degrees. ...
EC decision

Consolidated Holding Co. Ltd. v. Minister of National Revenue, [1969] CTC 633, 69 DTC 5429

Martin & Robertson, Ltd. has outstanding 30,000 registered shares as follows: Harold D, Gavin 1 share Robert D. ... The relevant articles of Martin & Robertson, Ltd. are as follows: 41. ... & N.W.R. Co. (1889), 24 Q.B.D. 77; Burns v. Siemens Bros. Dynamo Wks. ...
EC decision

Settler Oils Limited v. Minister of National Revenue, [1968] CTC 252, 68 DTC 5168

Any amount it might realize in excess of what it paid was to go, in the ordinary course of corporate operations by way of dividends or on winding up to its shareholders that is, the members of the Cunningham family —~— and would not benefit any other person, and in particular would not benefit any of the 15 per cent minority shareholders in Saskatchewan. ... That presumption may, of course, be negatived by the evidence as was done in the case of Sutton Lumber & Trading Company v. ...
EC decision

Vineland Quarries and Crushed Stone Ltd. v. MNR, 66 DTC 5092, [1966] CTC 69 (Ex Ct), briefly aff'd 67 DTC 5283 (SCC)

& T. During 1961 and 1962, the voting common shares of S. & T. were owned as to one-half (2,000) by or for the benefit of Vernon Thornborrow; and the remaining one- half (2,000) were owned by or for the benefit of McMaster. 8. ... Bibby & Sons Ltd., [1945] 1 All E.R. 667, which was also decided by the House of Lords. ... He had this to say in the Silverts case at page 709: “... In neither case was the question the general one: Who controls the company?’ ...
EC decision

Inland Industries Ltd. v. Minister of National Revenue, [1971] CTC 171, 71 DTC 5136

Parker was under the impression that the roll over of the benefits from the Imperial Life and Standard Life was the maximum he could obtain for past services and had not inquired about additional past service contributions. ... & Ph. 240, and as more clearly set out in Wharton v. Mas ter man, [1895] A. ... London & West Riding Investments Ltd., [1967] 1 All E.R. 518. He said at page 528:... ...
EC decision

Canada Starch Co. Ltd. v. MNR, 68 DTC 5320, [1968] CTC 467 (Ex Ct)

Herridge, Tolmie, Gray, Coyne & Blair, solicitors, of Ottawa, to advise it whether the word “VIVA” was available as a trade mark. ... Similarly, in my view, expenses of other measures taken by a businessman with a view to introducing particular products to the market such as market surveys and industrial design studies are also current expenses. ... Atherton, supra, and that had been applied by Kerwin, J., as he then was, in Montreal Light, Heat & Power Consolidated v. ...
EC decision

Minister of National Revenue v. Canada Trust Company (Estate or Mary Viola Maine), [1964] CTC 179, 64 DTC 5128

Maine on the day after her husband’s death have said, * 1 1 want all of that property ”? ... I cannot, however, read those words, where they appear in the description of the circumstances that may give rise to additional payments, as overriding the clear meaning of the word 1 authorize” in the operative words of the provision. ... In paragraph © we find, on the contrary, that while the first part is a trust expressed in the language used in the will that was before the Court in the Montreal Trust case, the second part is couched in language that merely authorizes the trustees to make a payment. ...
EC decision

H. A. Roberts Ltd. v. Minister of National Revenue, [1968] CTC 517, 68 DTC 5330

That each case depends upon its own facts has been emphasized in Kelsall Parsons & Co. v. ... Short Brothers, Ltd., 12 T.C. 955; Kelsall Parsons & Co., [1938] S.C. 238. ... (supra) and Barr, Crombie & Co. (supra), in which the payment was held to be of a capital nature, with Short Bros, (supra) and Kelsall Parsons & Co. ...
EC decision

Leopold-Candler Investments Limited v. Minister of National Revenue, [1969] CTC 39, 69 DTC 5068

(Howard Weingrove, N.Y.) 10 40,000.00 Wychwood Investments Corporation Limited (Candler) 81, 33,333.33 Lyall Investment Corporation Limited (Simonds) 814 33,333.33 Cleopatra Investments Ltd. 813 33,333.33 Joseph Hopmeyer (Jack Becker, Montreal) Leopold-Candler Investments Ltd. 17% 71,183.34 Four Winds Apt. ... The information in the two bottom lines in the box was completed by the attendant at the insurance counter, except at the extreme right the deceased signed his name in the space entitled, ‘‘ Personal signature of the Applicant”. ... However the question remains whether he ‘‘ purchased or provided” those policies ‘‘in concert or by arrangement with any other person’’ that is in the present instance, his wife, the appellant. ...
EC decision

Rivershore Investments Limited v. Minister of National Revenue, [1964] CTC 112, 64 DTC 5065

BENKO’ On September 30, 1955 Mr. Benko secured title to the property from the appellant for $35,000 (Ex. ... I told him: ‘‘Look, you cannot go from here, I will sell the property, I am not interested for that. ’... ... It has been said that sometimes ‘‘truth is stranger than fiction and perhaps it may be applicable to his aforesaid early evidence. ...

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