WebMullin v Richards [1998] 1 WLR 1304, per Hutchison LJ (p 1308): ‘... the fact that the first defendant was at the time a 15-yea r-old schoolgirl is not irrelevant. The question for the judge is not whether the actions of the defendant were such as an ordinarily prudent and reasonable adult in the defendant’s situation would have realised gave rise to a risk of … Web...103, Canada Safeway Limited v. Her Majesty the Queen, 2008 FCA 24, 2008 DTC 6074, and Happy Valley Farms Ltd v. Her Majesty the Queen (1986), 7 FTR 3, are often cited for the factors to be considered. [8] The Supreme Court of Canada took the list of factors in the Minister of National Reven.....

Moldowan v. The Queen, 77 DTC 5213, [1977] CTC 310, [1978] 1 …

WebOn May 23, 2002, the Supreme Court of Canada (SCC) rendered its decisions in Stewart v The Queen, 1998 (TCC), 98 DTC 1600, and The Queen v Walls et al, 2002 SCC 47. These decisions affect Audit's approach in determining whether an activity constitutes a commercial activity, therefore giving rise to a source of income. Audit procedure WebJake Friesen (Appellant) v. Her Majesty the Queen (Respondent) 95 DTC 5551 Supreme Court of Canada September 21, 1995 (Court File No. 23922.) Deductions — Inventory write-down — Whether such write-down permitted in respect of vacant land acquired as adventure in nature of trade — Income Tax Act, R.S.C. 1985, Chapter 1 (5th tgod sweatshirt

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WebThis page regroups all the Supreme Court of Canada's decisions on tax issues from 1920 onwards. They are divided by decade and, when available, linked to the full text provided by CanLII or Lexum. 2000-… Will-Kare Paving & Contracting ltd v. Canada, 2000 SCC 36; [2000] 1 S.C.R. 915 671122 Ontario Ltd. v. Sagaz Industries Canada Inc., 2001 SCC 59 … Web28 sept. 2001 · Ludco Enterprises Limited et al. v. The Queen, 98 DTC 6045 (not available on CanLII) 1997-12-09 Ludco Enterprises Ltd. v . Canada ... Mark Resources Inc. v. The … Web26 feb. 2009 · It is true that this Court, in CUDD Pressure Control Inc. v. The Queen, 98 DTC 6630, at 6635, qualified the relevance of the 1977 Commentary as being “somewhat suspect” in the search of the intention of the drafters of a Convention signed thirty-five years earlier, in 1942, but there was no Model Convention in 1942 and in any event McDonald ... symbolism history