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FCTD

Ticketnet Corp. v. R, 99 DTC 5409, [1999] 3 CTC 564 (FCTD)

The contract is silent on the duty to “repay” in such an eventuality, and given the carefully structured provisions for repayment from the sales of tickets, and the option considered in the next paragraph, I do not think that an obligation to this effect can be implied. ...
TCC

Gestion Forêt-Dale Inc. v. The Queen, 2009 DTC 1378, 2009 TCC 255

According to the same notes, it was agreed, following discussions, to issue shares and redeem them at the appropriate time, even though it was known that this might be considered an anti-avoidance transaction that ran afoul of the Act. ...
FCTD

Sood v. Canada (National Revenue), 2015 FC 857

Only in the latter cases can the Crown or the Minister be considered to be bound by a compromise agreement regarding a tax reassessment. [28]            Similarly, the Sifto case dealt with an exercise of discretion by the Minister regarding the penalties assessed by the Agency. ...
FCTD

Deconinck v. The Queen, 88 DTC 6410, [1988] 2 CTC 213 (FCTD)

First I do not feel bound by the actual purchase price paid for the property in June 1971 because other factors must be considered. ...
TCC

Meredith v. The Queen, 94 DTC 1271, [1994] 1 CTC 2538 (TCC)

For the advances here to be considered income receipts, the Court must be able to find that under and by virtue of his contract of employment the appellant was entitled to commission based income and to advances on possible future earnings from time to time repayable solely out of that source which is to say that the future income if earned was to be the source and security for repayment with no liability to repay if it proved to be inadequate. ...
FCTD

Special Risks Holdings Inc. v. The Queen, 84 DTC 6505, [1984] CTC 553 (FCTD), aff'd 86 DTC 6036, [1986] 1 CTC (FCA)

I indicated to counsel for Defendant at the hearing that I considered this very belated motion to be an abuse of the process of the Court, for reasons which I will set out, and also that I did not believe it should succeed on the merits... ...
FCTD

Commonwealth Construction Co. Ltd. v. The Queen, 82 DTC 6152, [1982] CTC 167 (FCTD), aff'd 84 DTC 6420, [1984] CTC 338 (FCA)

This was one of the matters which was litigated before Judge Ferg, however, and can be considered as settled by his judgment. ...
SCC

British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC)

The point was considered, though in relation to a different statute, in Springman v. ...
TCC

McLay v. MNR, 92 DTC 2260, [1992] 2 CTC 2649 (TCC)

.), I considered the taxability of a lump sum amount paid by an employer to an employee who moved from one city to another at the employer's request. ...
FCA

The Queen v. Morrissey, 89 DTC 5080, [1989] 1 CTC 235 (FCA)

Moldowan suggests that there may be a number of factors to be considered but we are here concerned only with three: time spent, capital committed and profitability. ...

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