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SCC

British Columbia Electric Railway Co. v. Farrer, 55 DTC 1139, [1955] CTC 198, [1955] S.C.R. 757

I can find no significant difference between the statutory provisions considered in that case and those of the Income War Tax Act which applied to the taxation year 1946. ...
TCC

Stogrin v. The Queen, 2012 DTC 1021 [at at 2599], 2011 TCC 532 (Informal Procedure)

., [4] the Federal Court of Appeal considered the effect of the Minister’s failure to consider the taxpayer’s assessment “with all due dispatch” as required by section 152(1) of the Act. ...
TCC

Dunphy v. The Queen, 2010 DTC 1028 [at at 2671], 2009 TCC 619 (Informal Procedure)

Similarly, general damages relating to human rights violations can be considered unrelated to a loss of employment, despite the fact that the loss of employment is often a direct result of a human rights violations complaint. ...
EC decision

Sazio v. MNR, 69 DTC 5001, [1968] CTC 579 (Ex Ct)

The appellant described the duties of a head coach as falling into three main categories the first two of which he considered primarily as organizational in nature. ...
FCA

The Queen v. Landsman, 84 DTC 6278, [1984] CTC 274 (FCA)

The final issue to be considered is the deductibility of a debt owed by the deceased to a bank. ...
TCC

Esplen v. The Queen, 96 DTC 1272, [1996] 1 CTC 2044 (TCC)

The nature of contracts of guarantee and indemnity was considered in R. v. ...
TCC

McKenna v. The Queen, 2005 DTC 1410, 2005 TCC 599 (Informal Procedure)

And at paragraph 59: [59]       A third factor to be considered in determining whether the group-based devaluation of human worth targeted by s. 15 is established, is whether the challenged distinction was designed to improve the situation of a more disadvantaged group. ...
TCC

Corpor-Air Inc. v. The Queen, 2007 DTC 841, 2006 TCC 75

I agree with counsel for the Appellant that this fact, considered in isolation, is not sufficient to conclude automatically that the Appellant was economically dependent on the Stever Group. ...
TCC

Zhao v. The Queen, 2015 DTC 1128 [at at 809], 2015 TCC 124 (Informal Procedure)

The Queen, 2010 TCC 483, the Court considered that the words of the Act clearly contemplated or required that there be a "new work location" for a taxpayer to qualify for the moving expenses deduction. ...
SCC

Toronto General Trusts Corporation v. The Minister of National Revenue, 58 DTC 1162, [1958] CTC 223, [1958] SCR 499, [1958] CTC 222

., c. 26), coupled with the provisions of Section 2, subsection (1) of the English Finance Act, was considered by the Court of Appeal in the case of In re Scott, [1901] 1 K.B. 228. ...

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