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BCSC decision
Robert G. Heath Et Al. v. Her Majesty the Queen, [1990] 2 CTC 28
The firm provided legal advice to the company in respect of the sale and in connection with it, received and disbursed funds for the benefit of the client in accordance with the client's instructions. ... All entries made in the records maintained by the firm in connection with the sale were made by an employee of it, not by either partner nor Mr. ... There is also a copy of a trust account record dealing with a client having no connection with the taxpayers. ...
BCSC decision
Geigy (Canada) Ltd. v. Social Services Tax Commissioner, [1969] CTC 79 (BCSC)
It was not licensed in British Columbia and the British Columbia Act forbade the carrying on of business in British Columbia by an unlicensed company and provided that such company could not enforce a contract made in whole or in part in British Columbia in the course of or in connection with its business. ...
BCSC decision
Richmond Savings Credit Union v. Miller, [1999] 4 CTC 210
In connection with the certificates which did not need to be surrendered, the Court of Appeal stated at 6232: In the result I am of the view that as all that is required under the terms of those certificates is a simple demand for payment in order to accelerate the Provincial Treasurer’s obligation to pay the sums set out in the certificates [sic]. ... The Minister served a requirement to pay on National Trust in connection with the debtor’s tax liability. ...
BCSC decision
Helen Gordon McPherson v. Alfred Vang, [1967] CTC 39, 67 DTC 5041
In connection with Mr. Collier’s motion I delivered judgment from the Bench, since it was abundantly clear to me that the provisions contained in Section 133 of the Income Tax Act, R.S.C. 1952, e. 148, provided sufficient authority for me to set aside the writ of subpoena duces tecum directed to Mr. ... Section 133, subsection (2) provides as follows: (2) Notwithstanding any other Act or law, no official or authorized person shall be required, in connection with any legal proceedings, (b) to produce any book, record, writing, return or other document obtained by or on behalf of the Minister for the purposes. of this Act. ...
BCSC decision
Cleaver and Walkinshaw Ltd. v. R., 87 DTC 5055, [1987] 1 CTC 200 (BCSC)
The Queen, [1983] 2 S.C.R. 594; 4 D.L.R. (4th) 577, where it was held, in connection with the review of a wiretap authorization, that: (1) A second judge has the power to discharge or dissolve the ex parte order of another judge of the same court. (2) Except in special circumstances (such as where he acts by consent, or by leave of the first judge, or where the first judge is not available) the second judge should not exercise that power. (3) If the second judge does hear the matter, he should do so de novo as to both the law and facts involved. (4) The reviewing judge must not substitute his discretion for that of the authorizing judge. ...
BCSC decision
Jarman v. Canada, [1998] 3 CTC 398
I also note, as an aside, that this petition was brought out of the Nelson Registry of the Supreme Court, at a location with no connection or proximity to the events and parties involved in these proceedings, an irony not lost on the petitioner’s solicitor. ...
BCSC decision
Tetlock v. Minister of Finance of British Columbia, [1978] CTC 768
It is of some significance with respect to the developing trend in this connection that subsection 16(1) of the Family Relations Act, 1972 (BC), c 20, spells out the matter even more clearly; however, that Act was not in force at the relevant times. ...
BCSC decision
In Re Abernethy-Lougheed Logging Company., [1938-39] CTC 173
Receipt was acknowledged in a letter dated October 19, 1932 (Ex. 21), an excerpt from which reads: " A transfer of the area from Miami Corporation to Abernethy-Lougheed Logging Company Ltd. has been filed but in filing this transfer the Department accepts no responsibility as to title or otherwise/ ‘ The agreement between the province and the Dominion bound the province to fulfil any obligations in connection with the railway belt lands that were binding on the Dominion. ...
BCSC decision
In Re Taxation Act and Income Tax Act and >>in Re Assessments of Firestone Tire and >>rubber Company of Canada, Limited., [1940-41] CTC 342
If it were its obligation to pay money to the Firestone Company could arise only because of such sales or at any rate in connection with such sales. ...
BCSC decision
Kenneth E.G. Taves v. Her Majesty the Queen, [1995] 2 CTC 347
Attached to it is an accounting of the use of the client’s funds in connection with the transaction. ...