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ABCA decision

Medicine Hat Greenhouses Ltd. v. R., 81 DTC 5100, [1981] CTC 141 (Alta. C.A.)

In some cases it was apparent that expenses challenged related to periods of time between conventions considered to be legitimate business endeavours, however, no attempt was made by the Crown to show that in fact there could be no savings in costs by reason of that accused remaining in that area rather than returning to Calgary, a point acknoweledged by Mr Jacobs to be a legitimate business decision. ...
ABCA decision

Winterhaven Stables Ltd. v. A.-G. Canada, [1989] 1 CTC 16 (Alta. C.A.)

With the background of a long-standing convention whereby Canada and the provinces have negotiated for the establishment of national shared-cost projects, can it be suggested that the “spending statutes" here in issue are ultra vires? ...