J L Guay Limited v. Minister of National Revenue, [1973] CTC 506, 73 DTC 5373

By services, 16 December, 2022
Is tax content
Tax Content (confirmed)
Citation
Citation name
[1973] CTC 506
Source
https://taxinterpretations.com/
Citation name
73 DTC 5373
Source
https://taxinterpretations.com/
Decision date
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
666522
Extra import data
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"field_full_style_of_cause": "J L Guay Limited, Appellant, and Minister of National Revenue, Respondent.",
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Style of cause
J L Guay Limited v. Minister of National Revenue
Main text

Perrier, DJ (orally, per curiam):—The judgment of the Honourable Camil Noël, ACJ is hereby affirmed.

Our conclusion is that appellant’s profit cannot be computed by taking, on the one hand, 90% of the value of all work done for the owner and, on the other hand, deducting the total sums paid by the appellant to the subcontractors for their work.

Court
Federal Court of Appeal