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FCTD

Sturdy Truck Body (1972) Limited v. Her Majesty the Queen, [1995] 2 CTC 338

On February 12, 1987 the plaintiff was advised by way of a letter from the Ministry of a change in policy: In order for a truck body to be considered as being designed for and capable of permanent installation on a truck chassis with a gross vehicle mass rating of 7250 kg (16,000 lbs) or more, headquarters has indicated that the manufacturer must demonstrate that a sizeable percentage of that model of truck body is in fact installed on truck chassis over 16,000 lbs GVWR. ...
FCTD

Rodrique Blouin, Roland Dubeau, Emile Larochelle and James Racine v. Her Majesty the Queen, [1995] 2 CTC 412, [1995] DTC 5536

The question is of considerable importance for a person who, in good faith, acquires a property on the faith of such a certificate, and that is the perspective from which the effect of the certificates must be considered as the Minister is not questioning the bona fides of the plaintiffs. ...
SKQB decision

Ford Motor Company of Canada v. Coopers & Lybrand Limited and Her Majesty the Queen, [1995] 2 CTC 506

In short, the bank is considered to be the owner of the goods assigned to it under section 178. ...
ABPC decision

Her Majesty the Queen v. Aulakh, Narinder Aulakh and Megal International Ltd., [1995] 2 CTC 526

This amendment was not considered in Skalbania #1 and the Crown submitted that obviated an argument regarding overlap of the two sections dealing with demands for returns. ...
TCC

Cornerstone Properties Limited v. Her Majesty the Queen, [1995] 2 CTC 2371, 95 DTC 614

I refer particularly to the employment contracts of 1962 and 1967, supra, and the evidence of the respondent himself referred to supra, as to how he considered and dealt with those contracts after the oral arrangements of June-July 1964. ...
TCC

Route Canada Real Estate Inc. (In Receivership) v. Her Majesty the Queen (No. 2), [1995] 2 CTC 2430, 96 DTC 1967

Only the notice of appeal is to be considered on such a motion. The applicable principle was stated by Estey J. in Attorney General of Canada v. ...
TCC

Reginald Watson and Deborah Madayag v. Her Majesty the Queen, [1995] 2 CTC 2460, 96 DTC 2006

Thill stated that Thill took the decision to not circulate the balance of the magazine as they considered the enterprise had failed and cut Plymouth off from the source of funds. ...
TCC

International Innopac Inc. v. Her Majesty the Queen, [1994] 2 CTC 2015, 94 DTC 1942

It would do no credit to our system of justice in Canada if the courts were restricted in their consideration of the merits of a case by an ill-considered admission that is inconsistent with another position that is being advanced, particularly where it is sought to withdraw such an admission at an early stage in the proceeding. ...
TCC

Elizabeth Linke v. Her Majesty the Queen, [1994] 2 CTC 2117, 94 DTC 1549

Appeal allowed. 1 ’The agreement led to these amendments to the reply to the amended notice of appeal: paragraph 15(c)—$106,000 changed to $95,000; paragraph 15(f)—$27,536 changed to $22,036; Schedule A—$106,000 changed to $95,000, $55,073 changed to $44,073, $27,536 changed to $22,036, $27,535 changed to $22,035. 2 There is some difficulty in appreciating from what follows why it was considered that 3 This is a corporation incorporated under the laws of Alberta. ...
TCC

Adrian L. Hamoen v. Her Majesty the Queen, [1994] 2 CTC 2278, 94 DTC 1915

In the alternative, even if the transfers of land are not to be considered a payment of interest, the common law rule that payments are appropriated first to interest applies nonetheless to those amounts remitted in cash to the creditors as a result of the sale of properties #5 and #6 together with the proceeds of the hog sale, which in aggregate, amounted to $350,000. ...

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