: [translation] 6. In 1990 and 1991, in an attempt to save the company operated by Boréal, Abeille?Ré, a French non-resident corporation with control ...

issued Reasons for Judgment in The Queen v. Canada Trustco Mortgage Company (“Canada Trustco“) and Kaulius et al. v. The Queen (“Kaulius“). (The ...

In support of that conclusion, Christie A.C.J. also cited Commonwealth Construction Company Ltd. v. Canada (FCA) [1984] F.C.J. No. 416; (QL), 84 DTC ...

did in fact receive insurance proceeds of $5,000 from the insurance company. The Appellant was not able to refute the Minister's assumption that he ...

to be a way around the latter impediment through the incorporation of a company, the incorporation took time. There was never any suggestion that the ...

Limited, 2006 BCCA 403 (Low J.A., in Chambers), Lombard General Insurance Company of Canada v. Cominco Ltd., 2006 BCCA 457 (Kirkpatrick J.A., in ...

il a dit que cela était bien possible. En 1996, le cabinet Bruce Jamieson Company a préparé la déclaration de l’appelant et, compte tenu des documents ...

il a dit que cela était bien possible. En 1996, le cabinet Bruce Jamieson Company a préparé la déclaration de l’appelant et, compte tenu des documents ...

value of the shares of a corporation. This usage is firmly established in company law and finance, and is not likely to be discontinued. "Contributed ...

the most, three or four years; but in this case for twelve years the company has been paying dividends in ignorance of the existence of any such debt ...