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TCC

Deerhurst Resorts Limited v. Minister of National Revenue, [1989] 2 CTC 2082, 89 DTC 352

I have considered the recent decision of the Federal Court of Canada in M.N.R. v. ...
TCC

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

The distinction between joint venture and partnership has been considered to be immaterial in Ross v. ...
TCC

Anna Berlinski v. Minister of National Revenue, [1989] 2 CTC 2191, 89 DTC 433

It appeared that he just considered "long service" from the viewpoint of long days and nights, even weekends, running the business, rather than the reflection of the number of years employed. ...
TCC

Claude Coté v. Minister of National Revenue, [1989] 2 CTC 2218, 89 DTC 512

It must now be considered how these principles of interpretation should be applied to the sections in question and also how the said sections are to be applied in light of the evidence presented to the Board. 4.03.4 In the instant case, were the appellant's legal and extrajudicial expenses “incurred by him in collecting salary or wages owed to him by his employer or former employer", according to the wording of paragraph 8(1)(b)? ...
TCC

La Mutuelle Des Fonctionnaires Du Québec v. Minister of National Revenue, [1989] 2 CTC 2223

If, when the experience credit is calculated, this deposit means that the stabilization fund exceeds its maximum level, the surplus shall then be considered a refund. ...
TCC

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

There was much discussion about this aspect of the definition and it can be considered to be the central point of the respondent's argument. ...
FCTD

F.K. Clayton Group Ltd. And Frederick Keith Clayton v. Minister of National Revenue, Canada, J.R. Robertson, Raymond O. Bailey, and Attorney General for Canada, [1989] 1 CTC 82, 89 DTC 5186

The applicants claim that this particular attack on the constitutionality of section 231.3 has not yet been considered by the courts. ...
FCTD

Paul Gagné v. Her Majesty the Queen, [1989] 1 CTC 199

This legislative provision has often been considered in and its text criticized by the courts over the past few years. ...
TCC

J. Stollar Construction Ltd. v. Minister of National Revenue, [1989] 1 CTC 2171

Hence, the consequences of compliance and non-compliance must be considered in the light of the purpose and text of the statute and the facts of the particular case. ...
TCC

Manfred Hoefler v. Minister of National Revenue, [1989] 1 CTC 2299, 89 DTC 190

However, this action will be deferred for thirty (30) days in order to enable you to submit any additional information or explanation you may wish to have considered. ...

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