Rapistan Canada Ltd. v. Minister of National Revenue, (1976) 9 N.R. 42 (SCC)
Judge | Beetz and de Grandpré, JJ. |
Court | Supreme Court (Canada) |
Case Date | April 28, 1976 |
Jurisdiction | Canada (Federal) |
Citations | (1976) 9 N.R. 42 (SCC) |
Rapistan Can. Ltd. v. MNR, (1976) 9 N.R. 42 (SCC)
MLB headnote and full text
[French language version follows English language version]
[La version française vient à la suite de la version anglaise]
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Rapistan Canada Ltd. v. Minister of National Revenue
Indexed As: Rapistan Canada Ltd. v. Minister of National Revenue
Supreme Court of Canada
Laskin, C.J.C., Martland, Judson, Ritchie, Spence, Pigeon, Dickson,
Beetz and de Grandpré, JJ.
April 28, 1976.
Summary:
This case is an appeal from a judgment of the Federal Court of Appeal reported at 4 N.R. 409.
Counsel:
W.D. Goodman, Q.C., and John Clow, for the appellant;
N.A. Chalmers, Q.C., and O. Pyrcz, for the respondent.
This appeal was heard by the Supreme Court of Canada at Ottawa, Ontario on April 28, 1976. Judgment was delivered orally by the Supreme Court of Canada on April 28, 1976.
The judgment of the court was delivered orally by Laskin, C.J.C.
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Golden et al. v. Minister of National Revenue, [1986] 1 CTC 274
...703; 39 N.R. 143 (Fed. C.A.), refd to. [para. 23]. Rapistan Canada Ltd. v. M.N.R. (1974), 4 N.R. 409; 74 D.T.C. 6427 (Fed. C.A.), aff'd (1976), 9 N.R. 42; 76 D.T.C. 6177 (S.C.C.), refd to. [para. Canadian Propane Gas & Oil Ltd. v. M.N.R. (1972), 73 D.T.C. 5019 (F.C. T.D.), refd to. [par......
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Golden et al. v. Minister of National Revenue, [1986] 1 CTC 274
...703; 39 N.R. 143 (Fed. C.A.), refd to. [para. 23]. Rapistan Canada Ltd. v. M.N.R. (1974), 4 N.R. 409; 74 D.T.C. 6427 (Fed. C.A.), aff'd (1976), 9 N.R. 42; 76 D.T.C. 6177 (S.C.C.), refd to. [para. Canadian Propane Gas & Oil Ltd. v. M.N.R. (1972), 73 D.T.C. 5019 (F.C. T.D.), refd to. [par......