Cam Gard Supply Ltd. v. Minister of National Revenue

Cam Gard Supply Ltd. v. Minister of National Revenue Collection Supreme Court Judgments Date 1977-03-14 Report [1977] 2 SCR 522 Judges Martland, Ronald; Judson, Wilfred; Spence, Wishart Flett; Pigeon, Louis-Philippe; Beetz, Jean On appeal from Federal Court of Appeal Subjects Taxation Decision Content Supreme Court of Canada Cam Gard Supply Ltd. v. Minister of National Revenue, [1977] 2 S.C.R. 522 Date: 1977-03-14 Cam Gard Supply Limited Appellant; and The Minister of National Revenue Respondent. 1977: March 14. Present: Martland, Judson, Spence, Pigeon and Beetz JJ. ON APPEAL FROM THE FEDERAL COURT OF APPEAL Taxation—Income Tax—Contribution by an employer to a pension plan—No “obligations of the fund or plan to the employees”—Deduction disallowed—Income Tax Act, R.S.C. 1952, c. 148, s. 76. APPEAL from a judgment of the Federal Court of Appeal[1] which affirmed the judgment of the Trial Division dismissing the appellant’s appeal from reassessment made by the respondent. Appeal dismissed. A.J. Irving, for the appellant. C.T.A. MacNab and C.M. Fien, for the respondent. The judgment of the Court was delivered orally by MARTLAND J.—We are all of the opinion that the judgment of the Court of Appeal is correct. The appeal is dismissed with costs. Appeal dismissed with costs. Solicitors for the appellant: Pitblado & Hoskin, Winnipeg. Solicitor for respondent: D.S. Thorson, Q.C., Ottawa. [1] [1974] 2 F.C. 236. …