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ABCA decision

Lloyds Bank Canada v. International Warranty Company Limited and Attorney General of Canada v. International Warranty Company Limited, [1990] 2 CTC 360

Court of Appeal had for consideration a claim for priority under a provincial statute, which constituted a claim by an employee for wages, if certified under the act, as being payable “in priority over any other claim or right—including—every mortgage of real or personal property". ...
TCC

Reine Laine v. Minister of National Revenue, [1990] 2 CTC 2025, 90 DTC 1485

" Even though they are part of the contract of employment, the 57 days of vacation and so on must be considered as secondary (even though they are necessary secondary considerations) in relation to the days of work, which are primary. ...
TCC

The Galway Family Trust v. Minister of National Revenue, [1990] 2 CTC 2486, 90 DTC 1913

Phillips thought that the 1972 sale was not an indication of value for 50 per cent of Langdon's shares in 1974 because part of the consideration in 1972 was the release of substantial bank guarantees. ...
FCTD

Her Majesty the Queen v. H. Boris Antosko and Stanley F. Trzop, [1990] 1 CTC 208, 90 DTC 6111

Trzop for the consideration aforesaid the total indebtedness of the Company to the Board in the approximate principal amount of $5,000,000 and accrued interest thereon. ...
TCC

Denis M. Lee v. Minister of National Revenue, [1990] 1 CTC 2082, 90 DTC 1014

The difference cannot be stated in precise and definite terms, but each case must be determined after all the relevant factors are taken into consideration, but the foregoing indicates in a general way the essential difference. ...
TCC

Carl R. Rahey v. Minister of National Revenue, [1990] 1 CTC 2272, 90 DTC 1053

The appellant may adduce facts constituting a prima facie case which remains unanswered; but in considering whether this has been done it is important not to forget, if it be so, that the facts are, in a special degree if not exclusively, within the appellant’s cognizance; although this last is a consideration which, for obvious reasons, must not be pressed too far. ...
TCC

George E. Waugh, Jerry W. Higgins, K. Michael Lowther, Trevor S. Russell, Constance K. Duncan, Christopher G. Duncan, Ronald Rodrique, Alex Bodnar, Brian Smedley, Robert L. Brewin, Leslie H. Shumka v. Minister of National Revenue, [1990] 1 CTC 2346, 90 DTC 1117

My conclusion after a careful consideration of the reasons given by the learned member of the Tax Appeal Board is that his disposition of the appeal turned on his belief that the applicable provisions of the Income Tax Act should not be construed and applied so as to differentiate between employees in the manner indicated. ...
TCC

D & B Oilfield Contracting Ltd. v. Minister of National Revenue, [1989] 2 CTC 2140, 89 DTC 425

NOW THEREFORE THIS INDENTURE WITNESSETH that in consideration of the premises and the mutual covenants and agreements hereinafter set forth, the parties hereto agree as follows: 1. ...
TCC

Funtronix Amusements Ltd. v. Minister of National Revenue, [1989] 2 CTC 2296

On the other hand, if a much broader consideration of the term "user" found in paragraph (b) of that definition is adopted, it could include owners of the equipment such as the appellant. ...
TCC

Barbara Kostiuk v. Minister of National Revenue, [1989] 2 CTC 2328, 89 DTC 541

Holdings Ltd. to Peter Bodnarchuk in consideration for the settlement of their matrimonial property (Exhibits A-8 and A-9). ...

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