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.
Walsh, J:—On July 31, 1972 a company known as Canabureau Ltd signed a form indicating its intention to give security under authority of section 88 of the Bank Act to plaintiff and this was duly registered with the Bank of
Collier, J:—This is an appeal by the taxpayer from a decision of the Tax Review Board [1977] CTC 2293; 77 DTC 200.
Keith, J:—This is an appeal under subsection 82(1), of The Corporations Tax Act, RSO 1970, c 91, from the reassessment by the Minister of Revenue Ontario, of the tax liability of the appellant company for its fiscal year ending
Cattanach, J:—This is an application for an order pursuant to Rule 2200 of the Rules of the Federal Court to require Benjamin J Solway, as a judgment debtor, to attend before a prothonotary or such other officer of
Mcintyre, JA:—Complying with the provisions of subsection 27(3) of the Court of Appeal Act, RSBC 1960, c 82, as amended, I would dismiss this appeal for the reasons given by the learned trial judge with which I agree.
The Chief Justice:—This is an appeal from a judgment of the Trial Division dismissing an action by way of appeal from the re-assessment of the tax payable by the appellant under Part I of the Income Tax Act for the
