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

Mahoney, J:—The plaintiff appeals re-assessments of his 1974 and 1975 income tax returns disallowing claims, as deductions under section 62 of the Income Tax Act,* [1] of the uninsured value of household goods and personal

Décary, J:—Il s’agit de déterminer si un montant de $5,000, laquelle somme est une partie d’un montant total de $30,000 payable en 24 versements, est d’une nature capital ou est un revenu réputé salaire à cause des dispositions de l’article 25 de

Dubé, J:—Il s’agit ici de déterminer si les frais légaux encourus par la demanderesse sont déductibles aux fins de la Loi de l’impôt sur le revenu.