E.W. Bickle Ltd. v. MNR, 79 DTC 5170, [1979] CTC 228 (FCA) -- text
The Chief Justice:—This is a section 28 application to set aside a decision of The Minister of National Revenue that certain publications to wit:
(a) Rapid Auto Mart Magazine,
The Chief Justice:—This is a section 28 application to set aside a decision of The Minister of National Revenue that certain publications to wit:
(a) Rapid Auto Mart Magazine,
Le Dain, J:—We are all of the view that the appeal must be dismissed on the ground that the tax imposed on the appellant under the Income Tax Act, RSC 1952, c 148, is not taxation in respect of personal property
Walsh, J:—This section concerns the assessments of defendant for its 1970 and 1971 taxation year in which plaintiff disallowed the deduction claimed by defendant of the amounts of $23,988 and $19,357 respectively for realty taxes paid to the City of
Addy, J:—The appeal involves the disallowance by the respondent of certain expenses claimed by the appellant taxpayer for the 1972 taxation year. The latter had worked for part of the year as a financial controller for Diamond Flooring Ltd, a family
Mahoney, J:—On consent, the style of cause herein was amended at the hearing to that appearing above and the originating notice of motion was amended accordingly. The plaintiffs seek an order in the nature of mandamus requiring the defendant
Grant, DJ:—This is an appeal by Her Majesty the Queen from a decision of the Tax Review Board dated November 25, 1977, whereby it allowed an appeal by Transcontinental Timber Company Limited, hereinafter called “the company”, from an assessment made by
Grant, J:—The plaintiff is a company incorporated under the laws of the Province of Ontario in the year 1960, and has at all material times carried on the business of a contractor in the construction industry since then. The plaintiff’s only
Mahoney, J:—The plaintiff, an Indian, disputes his liability to include in the computation of his taxable income for 1975 wages paid to him on his reserve, by a corporation on the reserve, for work performed off the reserve. The material facts are
Smith, DJ:—This is a motion by the defendant for an order granting an extension of time for appeal, pursuant to subsection 27(2) of the Federal Court Act, from a judgment of the Trial Division, dated September 1, 1978, wherein
Dube, J:—Both parties are in agreement as to the facts. The sole issue is a question of law, namely whether the plaintiff, a non-resident of Canada in the year 1976 who had elected under section 216 of the Income Tax Act