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EC decision

Percy Walker Thomson v. Minister of National Revenue, [1945] CTC 63

The 2 days spent in 1928 were in connection with a visit made to Ottawa to collect some money from the Custodian of Alien Enemy Property and to settle an income tax account for the year 1923. ...
EC decision

Thomas D. Trapp v. Minister of National Revenue, [1946] CTC 30

In this connection it might be again pointed out as I did in Robertson Limited v. ...
EC decision

Henrietta A. R. Anderson v. Minister of National Revenue, [1947] CTC 223, [1946-1948] DTC 1030

He then sets forth the circumstances in which the adoption order may be granted as well as the restrictions in connection therewith. ...
SCC

(Royal Trust Company Wv. The King), [1949] CTC 59

It had to do with taxation under the Finance Act of 1894 which was held to be analogous, not to the Legacy and Succession Duty Acts but to the old Probate Duty Acts, and it was in that connection that Lord Atkinson, on the appeal to the House of Lords, [1910] A.C. 27, at p. 35, cited the Bouwens and Stern cases for the proposition that probate duty would before the passing of the 1894 Finance Act have undoubtedly been payable in respect of the bonds. ...
EC decision

The Governors of the University of Toronto, One of the Beneficiaries Under the Last Will and Testament of Dr. John $. Chisholm, Deceased v. Minister of National Revenue, [1950] CTC 41, [1949-1950] DTC 738

No difficulty now arises in that connection, it being agreed by the respondent that if the appeal herein should be allowed, the payments so made in reference to the benefits of the appellant would be refunded to the trustees. ...
TCC

Future Electronics Inc. v. The King, 2024 TCC 77

Adams also stated that it is impossible to ascertain whether certain suppliers and clients agree to have their connections with Future Electronics disclosed to other suppliers and clients. [52] According to Mr. ...
FCTD

Archer v. Canada (Attorney General), 2024 FC 1614

Archer, and how it bore any connection to COVID-19. The Applicant was unable to provide any detail about the medication at all, and did not provide any supporting documentation from his doctor or the pharmacist who presumably filled his prescription. ...
FCTD

Gustafson v. Canada (Attorney General), 2025 FC 36

There was no attempt made to find the connection, or lack thereof, between the evidence of work done for Mrs. ...
FCA

Canada v. Hirschfield, 2025 FCA 17

The unjust enrichment he pleads does so too, and in that connection he further pleads entitlement to restitution of “ill-gotten gains” equivalent to the difference between the amount of the disability pension benefits class members were owed and the amount paid out. [49] Rule 334.16(1) of the Federal Courts Rules sets out five conditions that must be met for a proceeding in the Federal Court to be certified as a class proceeding: (1) the pleadings disclose a reasonable cause of action; (2) there is an identifiable class of more than one person; (3) the claims raise common questions of fact and law; (4) a class proceeding is the preferable procedure for the just and efficient resolution of the common questions; and (5) there is an adequate representative plaintiff or applicant. [50] The motion judge found that all five conditions were met, and granted certification accordingly. ...
TCC

Siam v. The King, 2025 TCC 69

In fact, the Appellant provides no explanation as to: (i) why that mailing address was provided to the CRA or on the contrary, that that specific mailing address was never used by the Appellant, or (ii) if that specific address had at any point in time had any connection whatsoever with the Appellant or if it was the address provided to the CRA, or (iii) if the Appellant had tried to change it, or (iv) if at any point in time he had attempted to notify the CRA of a change of address. ...

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