Supplementary materials for income taxation

6 Pages·1996·0.24 MB·English

by  Duff, David

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Income Taxation
Fall 1996

tfORA LASKIN LAW LIBRARY
UNIVERSITY OF TORONTO
Supplementary Materials
for
Income Taxation
Fall 1996
Instructor: David Duff
Digitized by the Internet Archive
in 2018 with funding from
University of Toronto
https://archive.org/details/supplementarymatOOduff
Table of Contents
pppp.. l1--1l1l Torn v. R., [1996] 1 CTC 205 (FCA).
pp.. 1122 Maloney v. Canada, [1992] 2 CTC 227 (FCA).
pp.. 1122 excerpt from Symes v. Canada, [1994] 1 CTC 40 (SCC).
pppp.. 1144--1166 Olympia Floor & Wall Tile Co. (Quebec) v. MNR, [1970] CTC 99 (Ex.
CL).
pppp.. 1177--1188 Nadine Cipollone (also known as Dr. Phela Goodstein) v. Canada, [1995]
1 CTC 2598 (TCC).
pppp.. 1199--3355 Byrnes v. Canada, [1994] 1 CTC 40 (SCC).
pppp.. 3366--3399
pppp.. 4400--4444 Publishers Guild of Canada v. MAT?, [1957] CTC 1 (Ex. Ct.).
pppp.. 4455--4477 MNR v. Tower Investment Inc., [1972] CTC 182 (FCTD).
pppp.. 4488--4499 The Queen v. Metropolitan Properties Co., [1985] 1 CTC 169 (FCTD).
pppp.. 5500--5522 West Kootenay Power & Light Co. v. Canada, [1992] 1 CTC 15 (FCA).
(parts I and II)
pppp.. 5533--5544 Friedberg v. Canada, [1992] 1 CTC 1 (FCA), aff’d [1993] 2 CTC 306
(SCC).
pp.. 5555 West Kootenay Power & Light Co. v. Canada, [1992] 1 CTC 15 (FCA).
(Part III)
pppp.. 5566--5577 Maritime Telegraph and Telephone Company v. Canada, [1992] 1 CTC
(FCA).
pppp.. 5588--5599 The Queen v. Imperial General Properties, [1985] 1 CTC 40 (FCA).
pppp.. 6600--6622 Northern and Central Gas Corp. v. The Queen, [1985] 1 CTC 192
(FCTD).
pppp.. 6633--6655 Harlequin Enterprises Ltd. v. The Queen, [1977] CTC 208 (FCA).
pppp.. 6666--6677 Interpretation Bulletin IT-154R “Special Reserves”
pp. 68-71 Mister Muffler Ltd. v. The Queen, [1974] CTC 813 (FCTD).
p. 72 Interpretation Bulletin IT-442R “Bad Debts and Reserves for Doubtful
Debts”
pp. 73-74 Consolidated Textiles Ltd. v. MNR, [1947] CTC 63 (Ex. Ct.).
pp. 75-76 Oxford Shopping Centres Ltd. v. The Queen, [1980] CTC 7 (FCTD), aff’d
[1981] CTC 128 (FCA).
p. 77 Interpretation Bulletin IT-417 “Prepaid Expenses and Deferred Charges”
pp. 78-80 Canada v. Canderel Ltd., [1995] 2 CTC 22 (FCA).
pp. 81-82 Neonex International Ltd. v. The Queen, [1978] CTC] 485 (FCA).
pp. 83-84 Interpretation Bulletin IT-473 “Inventory Valuation”
pp. 85-88 MNR v. Anaconda American Brass Ltd., [1956] CTC 311 (PC).
pp. 89-90 Consoltex Inc. v. R., [1996] 1 CTC 2752 (TCC).
pp. 91-92 Cyprus Anvil Mining Corp. v. Canada, [1990] 1 CTC 153 (FCA).
pp. 93-98 y/Friesen v. Canada, [1995] 2 CTC 369 (SCC).
pp. 99-101 Levin v. MNR, [1971] CTC 66 (Ex. Ct.).
p. 102 Sinha v. MNR, [1981] CTC 2599 (TRB).
pp. 103-04 Emerson v. the Queen, [1985] 1 CTC 324 (FCTD), aff’d [1986] 1 CTC
422 (FCA).
pp. 105-08 Tennant v. MNR, [1996] 1 CTC 290 (SCC).
p. 109 MacDonald v. MNR, [1984] CTC 2624 (TCC).
pp. 110-11 Drescher v. R., [1982] CTC 2769 (TRB).
pp. 112-14 Moldowan v. The Queen, [1977] CTC 310 (SCC).
pp.115-17 Nowegijick v. The Queen, [1983] CTC 20 (SCC).
pp. 118-22 Williams v. Canada, [1992] 1 CTC 225 (SCC).