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BCCA decision

Continental Aerial Services LTD v. Attorney General for Canada, [1985] 2 CTC 374, [1985] DTC 5534

He said this: I have considered Mr Caruso’s eidence concerning the famous artists he discussed, but I am not satisfied that his opinion should cause the "line” as spoken of by Pollock, CB, supra, to be shifted. ...
BCCA decision

Minister of Finance of British Columbia v. Estate of Andrew Lawrence Carper, [1970] CTC 257

There would be no point to inquire into this question at all if it were not for subsection (6) of section 10 of our Act because in other respects our legislation is substantially the same as the provisions of the Ontario Child Welfare Act considered in Re Gage. ...
BCCA decision

Kourtessis and Hellenic Import-Export Co. Ltd. v. MNR, 89 DTC 5464, [1990] 1 CTC 241 (BCCA), aff'd 93 DTC 5137, [1993] 2 SCR 53

., for the majority, considered a question not dealt with by Craig J.A. He said, at p. 136: There is however, another issue to be considered.... ... Southam Inc. standards that will be considered reasonable will be exceedingly rare... ...
BCCA decision

Regina v. Snider Et Al. Reference Re Production of Dominion Income Tax Returns, [1953] CTC 136

The argument before us was addressed to this issue and my reasons hereinbefore set out are to be considered in that context alone. ... & N. 888, which was cited with approval in the present ease, ‘‘that the ‘public interest must be considered paramount to the individual interest of a suitor in a court of justice.’ ... I have considered the possible application of such cases as Attorney-General v. ...
BCCA decision

His Majesty the King v. Minister of Finance of British Columbia., [1928-34] CTC 320

He considered merely whether a mandamus will lie against the Crown or a Crown officer. ...
BCCA 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 349

The right to sue is not involved here, nor may the appellant’s claim to the payment of income tax be determined by a decision as to whether the respondent is ‘‘carrying on business” in the Province within the meaning of the Companies Act provisions considered in the John Deere Plow case. ...
BCCA decision

Nanaimo Community Hotel, Limited v. Board of Referees Appointed Under the Excess Profits Tax Act, [1945] CTC 125

The Supreme Court of Canada considered s. 101 so far as it affected the right of the Dominion Parliament to enact legislation under it, to abrogate appeals to the Privy Council in Reference Re Privy Council Appeals, [1940] 1 D.L.R. 299. ... This aspect was also considered in the Mandamus ease of Lee v. Workmen’s Compensation Board (1942), 57 B.C. 412 at pp. 434-439, and decisions there examined and discussed, and see also Dumont v. ... We have always considered ourselves free to follow the methods of procedure best adapted to the work in hand, provided that all parties had an opportunity of being fully heard or of otherwise stating their case and their view; this being a duty " " lying upon anyone who decides anything. ” These would appear to be the principles enunciated in such cases as Board of Education v. ...
BCCA decision

In Re Abernethy-Lougheed Logging Co., Attorney-General for British Columbia, v. Salter,, [1938-39] CTC 180

In my view par. 1 of the agreement is the primary one to be considered in this connection. ...

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