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ONCA decision
Corporation of the City of Toronto v. Rogers-Majestic Corporation, Limited, [1942] CTC 239
Upon my construction of the statute I considered that I should find as a fact that the said sum was received as income derived from the business of the respondent Company and was not assessable. ...
ONCA decision
The Canadian Bank of Commerce v. Attorney-General of Canada, [1962] CTC 39, 62 DTC 1014
Provision of the information and production of the documents to that officer at the time of his attendance at your office will be considered as compliance with this requirement if your acknowledgement is received on or before 19th September, 1960. 4. ... Jayaratne, [1951] A.C. 66, the Privy Council considered a regulation, No. 62, of the Defence (Control of Textiles) Regulations, 1945, of Ceylon. ... Rauland Corporation, [1956] 1 All E.R. 549, the Court of Appeal in England considered and applied the same principles upon an application made pursuant to a statute, namely, the Foreign Tribunals Evidence Act, 1856. ...
ONCA decision
Corr v. The Queen, 87 DTC 5330, [1987] 2 CTC 104 (Ont CA)
There is as yet no proceeding in which the Crown as prosecutor can be considered one "party" with named accused as the other "parties". ...
ONCA decision
In re Glover, 80 DTC 6262, [1980] CTC 531, aff'd 82 DTC 6035, [1982] CTC 29, [1981] 2 SCR 561
Accordingly, I have not considered the affidavit. While one may have considerable sympathy with Mrs Glover and her difficulties, if the court can make the order that was here made, I can see no limitation on the power of the Court to make an order requiring any information received as a result of the requirements of the Income Tax Act, to be divulged or communicated to the Court or any other person as the Court directs. ...
ONCA decision
County of Lambton v. Village of Point Edward., [1942] CTC 183
It would appear from the inclusion of the two resolutions in the one report that the Committee considered that so long as it retained the figure of $30,084,500, for the aggregate, it was permissible to alter at will the several sums appropriated to the local municipalities that went to make up that aggregate. ...
ONCA decision
R. v. Century 21 Ramos Realty Inc., 87 DTC 5158, [1987] 1 CTC 340 (Ont.C.A.)
However, assuming that persons charged with indictable offences and persons charged with summary conviction offences can be considered classes for the purpose of a section 15 analysis, it must then be determined whether these classes are similarly situated. ... The court, at 225, considered whether the differences in appeal rights available to defendants prosecuted in district court as compared with those available to defendants prosecuted in municipal court or the discretion to prosecute defendants in municipal court rather than district court, violated the constitutional guarantees to the equal protection of the law: To convicted defendants seeking appeal, there are advantages inherent in each of these systems. ...