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EC decision

Ben Rosenblat v. Minister of National Revenue, [1955] CTC 323, 55 DTC 1205

Subject to the provisions of the Act it has exclusive jurisdiction to hear and determine all questions that may arise in connection with the assessment. ...
EC decision

In Re the Dominion Succession Duty Act, v. In the Matter of Margaret H. O’brien, [1957] CTC 266, 57 DTC 1201

The lot of land used in connection with the service station has an irregular shape. ...
EC decision

Charles K. Buchbach v. Minister of National Revenue, [1957] CTC 417, [1957] DTC 1263

Ross at a price not in excess of $50,000 of the Refinery plant and equipment as is, where is and the directors are further authorized to execute any documents necessary to effect such purchase; and the directors are authorized to make this purchase for cash only and are not authorized to deliver stock, debentures or any other obligations of the Company in connection with this purchase.’ ” At the same meeting it was moved by C. ...
EC decision

The Queen v. O-Pee-Chee Company Limited, [1954] CTC 10, 54 DTC 1004

The liability of the articles in question to sales tax is not before this Court, and the acts of the defendant corporation in connection with the importation of the same are not relevant to the interpretation and application of the statute to the issues raised in this proceeding. ...
EC decision

Minister of National Revenue v. Sheldons Engineering Limited, [1954] CTC 241, 54 DTC 1106

., said at 726 and 727 [C.T.C. at page 10]: “Two incidental questions were raised in connection with this argument. ...
EC decision

Pickle Crow Gold Mines Limited v. Minister of National Revenue, [1954] CTC 390

I am invited by the appellant to so construe it as to permit the appellant to deduct from its income for the year 1949 a proportion of the amount of pre-production expenses incurred and paid prior to July 4, 1938, by a company which until that date was entirely separate from and had no connection whatever with the appellant. ...
EC decision

St. Catharines Flying Training School, Limited v. Minister of National Revenue, [1953] CTC 362, 53 DTC 1232

Consequently, I find that the appellant was an association that was organized and operated solely for non-profitable purposes within the meaning of Section 4 (h): vide in this connection the decision of the Saskatchewan Court of Appeal in Regina Elementary Flying School Limited v. ...
TCC

Li v. The King, 2023 TCC 77 (Informal Procedure)

In 2015 he engaged his mother-in-law, who lived in the same household, to do certain work using a home laptop computer with VPN connection to his office files. ...
TCC

Robinson v. The King, 2023 TCC 122

In particular, the Court relied on Mylan where Stratas JA made the following comments in connection with a request that one proceeding be held in abeyance pending the outcome of a second proceeding: [5]...When we do this, we are exercising a jurisdiction that is not unlike scheduling or adjourning a matter. ...
FCTD

Labrosse v. Canada (Attorney General), 2022 FC 1792

Labrosse is asking the Court to accept them and consider them in connection with her application for judicial review. [30] As I explained at the hearing, the Court cannot accept these documents in a judicial review such as this one. [31] It is settled law that, in applications for judicial review, the general legal rule is that a court on judicial review can only consider evidence that was before the administrative decision maker, except for limited exceptions (Gittens v Canada (Attorney General), 2019 FCA 256 at paragraph 14; Association of Universities and Colleges of Canada v Canadian Copyright Licensing Agency (Access Copyright), 2012 FCA 22 [AUCC] at paragraphs 19–20, Aryan at paragraph 42). ...

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