International Hi-Tech Industries Inc. v. The Queen, 2018 TCC 240

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Citation2018 TCC 240
Date30 November 2018
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2 practice notes
  • Fiera Foods Company v. The King, 2023 TCC 140
    • Canada
    • Tax Court (Canada)
    • September 20, 2023
    ...Assessors Inc v The Queen, 2021 TCC 49 (“Vocan”) at para 177; International Hi‑Tech Industries Inc v The Queen, 2018 TCC 240 (“International Hi‑Tech”) at para 68 [sic [154] The Respondent submits that the interpretation proposed in CFI at paragraph ......
  • CFI Funding Trust v. The Queen, 2022 TCC 60
    • Canada
    • Tax Court (Canada)
    • June 9, 2022
    ...[1] RSC 1985, c E-15. [2] SOR/91-45. [3] Westborough Place Inc v R, 2007 TCC 155. [4] International Hi‑Tech Industries Inc v R, 2018 TCC 240. [5] Vocan Health Assessors Inc v R, 2021 TCC 49. [6] 1378055 Ontario Limited v R, 2019 TCC 149. [7] Westborough Place Inc, supra note 3. [8] I......
2 cases
  • Fiera Foods Company v. The King, 2023 TCC 140
    • Canada
    • Tax Court (Canada)
    • September 20, 2023
    ...Assessors Inc v The Queen, 2021 TCC 49 (“Vocan”) at para 177; International Hi‑Tech Industries Inc v The Queen, 2018 TCC 240 (“International Hi‑Tech”) at para 68 [sic [154] The Respondent submits that the interpretation proposed in CFI at paragraph ......
  • CFI Funding Trust v. The Queen, 2022 TCC 60
    • Canada
    • Tax Court (Canada)
    • June 9, 2022
    ...[1] RSC 1985, c E-15. [2] SOR/91-45. [3] Westborough Place Inc v R, 2007 TCC 155. [4] International Hi‑Tech Industries Inc v R, 2018 TCC 240. [5] Vocan Health Assessors Inc v R, 2021 TCC 49. [6] 1378055 Ontario Limited v R, 2019 TCC 149. [7] Westborough Place Inc, supra note 3. [8] I......

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