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FCA

Superior Pre-Kast Septic Tanks LTD and Lloydminster Pre-Kast Septic Tanks LTD v. Her Majesty the Queen, [1977] CTC 156, 77 DTC 5134

After assembly and connection the septic tank is covered by up to 6 feet of earth. 6. ...
BCCA decision

Estate of Hubert Victor Lafontaine Whittall v. Minister of Finance for British Columbia, [1977] CTC 204

Lord Macnaghten disposed of this aspect of the case succinctly at page 472 as follows: The debts to Lord March and his eldest son were incurred bona fide, and the incumbrances intended to secure those debts were created bona fide in the only sense in which the term bona tides can be used in such a connection, that is to say, the debts and incumbrances were not fictitious or colourable, but real and genuine to all intents and purposes. ...
FCTD

Her Majesty the Queen v. Russell a Hunt, [1977] CTC 578, 77 DTC 5404

Under subsection 178(2) of the Income Tax Act, RSC 1952, c 148, as amended by section 1, c 63, SC 1970-71-72, the defendant is entitled to be paid all reasonable and proper costs in connection with the appeal. 1 See Rand, J in n RW S Johnston v MNR, [1948] S.C.R. 486 at 489; [1948] CTC 195 at 202: 3 DTC 1182. ...
FCA

William Bernard Herman, City Parking Canada Limited, the William Bernard Herman Trust, Musketeers Investments Limited, Sa, Columbus Holdings Limited, Columbus Development Corporation Limited, Dumas Investments Limited, Sa and City Parking Holdings Limited v. Deputy Attorney General of Canada, [1977] CTC 584, 77 DTC 5400

A copy of documents filed in connection with the matter before Madame Justice Boland, under cover of a certificate dated May 3, 1977, and accompanied by a statement to the effect, inter alia, that the documents referred to in her order “were never in the possession of” the office of the Supreme Court of Ontario, was received in the Registry of this Court pursuant to Rule 1402.* [1] While not originally so framed, counsel have agreed that this interlocutory application should be treated as a general application for directions that would achieve the objectives sought by the applicants. ...
T Rev B decision

Gerald J Foley v. Minister of National Revenue, [1977] CTC 2187, 77 DTC 138

The terms and conditions of the said loan were, inter alia, that amounts up to the maximum amount would be advanced to the appellant from time to time to enable him to make all cash payments plus all mortgage payments due by him on or before August 31st, 1971, in connection with his purchase of the said lands. 11. ...
T Rev B decision

Roth Corporation v. Minister of National Revenue, [1977] CTC 2198, 77 DTC 163

The difference ($21,498.24) is obviously the amount of the initial payment in connection with the land transaction ($20,000 in US Funds). ...
T Rev B decision

Alfred M Kotelko v. Minister of National Revenue, [1977] CTC 2274, 77 DTC 205

Over the next few years Triangle diversified its operations from road building into the aggregates business and Gorowka felt it could handle the CNR contract even though it had had a loss in 1969 on a joint venture in connection with the sale of aggregates. ...
T Rev B decision

Robert E Brennan v. Minister of National Revenue, [1977] CTC 2455, 77 DTC 312

The main business of Central was as a life insurance agency and the desire of that company had been in 1968 to expand its very limited general insurance agency (fire, automobile, casualty, etc) by using the business connections and efforts of the appellant. ...
SCC

The Consumers’ Gas Company Et Al v. Deputy Minister of National Revenue for Customs and Excise, [1976] CTC 99, 75 DTC 5423

In arriving at its decision, the Board noted that the operation of such transformers resulted in one electric current entering the apparatus on a primary circuit and a new and different electric current leaving the transformer from a secondary circuit having been produced by the process of induction without any physical connection between the current in the primary circuit and the lower voltage current in the secondary circuit but the Board continued: To the Board, the principles established in these cases appear applicable to the issue between the parties in this appeal. ...
SCC

Price (Nfld) Pulp & Paper Limited and the Price Company Limited v. Her Majesty the Queen, [1976] CTC 681

The Privy Council may have given some hope to a taxpayer in this connection by saying that “the result of their view may lead to anomalies’', and then adding that “it would indeed have absolved the Dominion Company from liability to pay sales tax on the six instalments which they in fact received and on which they paid tax” ([1947] 1 DLR 1 at 5). ...

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