Minister of Justice and Attorney General of Canada, Minister of Foreign Affairs, Director of the Canadian Security Intelligence Service and Commissioner of the Royal Canadian Mounted Police v. Omar Ahmed Khadr -- text
Boily v. Canada, 2022 FC 1243 -- text
Ristorante a Mano Limited v. Canada (National Revenue), 2022 FCA 151 -- text
Brink v. Canada, 2022 FC 1231 -- text
Y.A. v THE MINISTER OF CITIZENSHIP AND IMMIGRATION, 2021 FC 840 -- text
Young v. R., [1999] 1 CTC 2928 -- text
Mogan T.C.J.:
Weeks v. R, [1999] 1 CTC 2917, 99 DTC 397 -- text
Teskey T.C.J.:
The Appellant appeals his assessment of income tax for the years 1991, 1992, 1993 and 1994. In his Notice of Appeal, he elected the informal procedure.
Issues (L2/R5142/T0/BT0) test_marked_paragraph_end (308) 1.043 1094_1139_1231
The issues in these appeals are:
Roux v. R., [1999] 1 CTC 2882 -- text
Tremblay T.C.J.:
Point at issue (L-91/R4521/T0/BT0) test_marked_paragraph_end (228) 1.096 1058_1461_1593
According to the Notice of Appeal and the Reply to the Notice of Ap- the question is whether the appellant was correct, in calculating his income for the 1996 taxation year, to claim a sum of $6,089 paid to Denise Brosseau for the benefit of three minor children.
Provost v. R., [1999] 1 CTC 2874 -- text
Brulé T.C.J.:
The Appellant is appealing under the Informal Procedure the assessment of his 1995 taxation year which was confirmed by the Minister of National Revenue (the “Minister”) by Notice of Confirmation dated April 25, 1997. He deducted the amount of $15,500 when computing his income for the 1995 taxation year on the basis that this amount was paid as periodic spousal support to his ex-wife. This was disallowed but $7,500 was agreed
upon and is in dispute.
Pages
