Argus Holdings Ltd. v. R., [1999] 2 CTC 2531, 99 DTC 597 -- text
Mogan T.C.J.:
Von Neudegg v. R., [1999] 2 CTC 2525 -- text
Teskey T.C.J.:
The Appellant, in his Notice of Appeal wherein he appealed his 1995 reassessment of income tax, elected the Informal Procedure.
Splend’or Industries Ltd. v. R., [1999] 2 CTC 2520 -- text
Lamarre Proulx T.C.J.:
This appeal concerns the interpretation of a clause in a lease entered into between two parties not dealing at arm’s length, the issue being whether the replacement of a roof is a “landlord’s repair”.
The Minister of National Revenue (the “Minister”) made the assumptions of fact set out in paragraph 14 of the Reply to the Notice of Appeal (the “Reply”) as follows:
a) At all material times, Mr. Joseph Caporicci was the only shareholder of the Appellant.
Roberge & Fils Inc. v. R., [1999] 2 CTC 2509, 99 DTC 212 -- text
Lamarre Proulx T.C.J.:
The appellant is appealing a reassessment by the Minister of National Revenue (“the Minister”) for its 1989 taxation year.
The issues are:
Martel v. R.|, [1999] 2 CTC 2497, 98 DTC 2012 -- text
Tremblay T.C.J.:
LGL Ltd. v. R., [1999] 2 CTC 2482, 99 DTC 675 -- text
Bowman T. C.]. :
Leet v. R., [1999] 2 CTC 2477, 99 DTC 524 -- text
Beaubier T.C.J.:
This appeal pursuant to the General Procedure was heard at Halifax, Nova Scotia on January 26, 1999. The Appellant was the only witness.
Laliberté v. R., [1999] 2 CTC 2472 -- text
Tardif T.C.J.:
Lalancette v. R., [1999] 2 CTC 2460, 98 DTC 2058 -- text
Tremblay T.C.J.:
Immeubles Chai Inc. v. R., [1999] 2 CTC 2447, 99 DTC 201 -- text
Dussault T.C.J.:
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