British Columbia Electric Railway Company Limited v. The Minister of National Revenue, 58 DTC 1022, [1958] CTC 21, [1958] S.C.R. 133, [1958] CTC 20 -- text
Locke, J. (Cartwright, J., concurs) :—The agreement entered into between the corporation of the District of Surrey and the Vancouver Power Company Limited, dated March 1, 1907, is in similar terms to those made by the power company at the same time with
Newcourt Financial Ltd. v. Canada, 2006 DTC 6627, 2004 FCA 91 -- text
Minister of National Revenue v. Algoma Central Highway, 68 DTC 5096, [1968] CTC 161, [1968] S.C.R. 447 -- text
FAUTEUX, J. (all concur) :—This is an appeal from a judgment of the Exchequer Court of Canada, pronounced by the learned President of the Court, on March 16, 1966, whereby he allowed an appeal by respondent from assessments made under the Income
Canada v. Potash Corp. of Saskatchewan, 2004 DTC 6002, 2003 FCA 471 -- text
Anchor Pointe Energy Ltd v. The Queen, 2006 DTC 3365, 2006 TCC 424 -- text
Williams v. The Queen, 2011 DTC 1087 [at at 480], 2011 TCC 66 (Informal Procedure) -- text
Maxi Maid Services Ltd. v. The Queen, 2012 DTC 1174 [at at 3435], 2012 TCC 178 (Informal Procedure) -- text
Yakubowicz v. The Queen, 2011 DTC 1084 [at at 475], 2011 TCC 64 (Informal Procedure) -- text
Settled Estates Ltd. v. Minister of National Revenue, 60 DTC 1128, [1960] CTC 173, [1960] SCR 606 -- text
JUDSON, J.:—The issue in this appeal is whether the appellant was a personal corporation within the meaning of Section 68 of the Income Tax Act during its 1955 and 1956 taxation years. Both the Income Tax Appeal Board and the Exchequer
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